Financial Statements 2025/26

The Police, Fire and Crime Commissioner for Cumbria and the Chief Constable of Cumbria Constabulary

Statement of Accounts 2025/26

External Audit of Accounts Year Ended 31 March 2026

Publication of the Police, Fire and Crime Commissioner for Cumbria and Chief Constable of Cumbria Constabulary Statement of Accounts and Audit Opinion

The Accounts and Audit Regulations 2015 as amended by the Accounts and Audit (Amendment) Regulations 2024

Audit of the Accounts: On 23 September 2026, the auditor issued her audit findings report and an unqualified opinion on the accounts for the year ending 31 March 2026 for the separate entities of the Police, Fire and Crime Commissioner for Cumbria and the Chief Constable of Cumbria Constabulary.

The auditor is not able to issue their certificate of completion of the audits for the year ended 31 March 2026 in accordance with the requirements of the Local Audit and Accountability Act 2014 and the Code of Audit Practice until the National Audit Office has concluded their work in respect of WGA for the year ended 31 March 2026. The notice of conclusion of the audit will be added to the website alongside the audit certificate as soon as it is issued.

To view the Auditors 2025/26 Audit Findings Report and Annual Audit Report please click on the links below:

Grant Thornton Audit Findings Report 2025/26

Grant Thornton Annual Report 2025/26

To view the Statement of Accounts 2025/26 click on the links below:

Police, Fire and Crime Commissioner Statement of Accounts 2025/26

Police, Fire and Crime Commissioner Summary of Accounts 2025/26

Chief Constable of Cumbria Constabulary Statement of Accounts 2025/26 (Single Entity)

Chief Constable of Cumbria Constabulary Summary of Accounts 2025/26

More information is available to you on your rights with regard to the accounts in the National Audit Office document: local authority accounts, a guide to your rights. This document refers to Council's but all the information and rights set out in the publication also apply to the Police and Crime Commissioner and the Chief Constable.

You can view this document, by clicking on the link below:

National Audit Office: Local Authority Accounts: a guide to your rights

Governance Statements

The Annual Governance Statements explain how the Commissioner and Chief Constable have complied with the arrangements for governance set out within their respective Codes of Corporate Governance. The Code gives clarity to the way the Commissioner and Chief Constable govern and sets out the frameworks that are in place to support the overall arrangements for fulfilling the Commissioner's and Chief Constable’s functions. The 2025/26 Annual Governance Statements of the Commissioner and the Chief Constable are annexed to the 2025/26 Statement of Accounts and can be viewed by clicking on the links above. The Commissioner’s and Chief Constable’s Codes of Corporate Governance for 2025/26 are also available to view by clicking on the links below

Police, Fire and Crime Commissioner’s 2025/26 Corporate Code of Governance

Chief Constable for Cumbria Constabulary 2025/26 Corporate Code of Governance

Date: 23 September 2026

For the Police, Fire and Crime Commissioner's accounts

G Shearer, Chief Executive

Cumbria Police, Fire and Crime Commissioners Office

Carleton Hall, Penrith, CA10 2AU

Telephone: 01768 217734

Email: commissioner@cumbria-pcc.gov.uk

For the Chief Constable's accounts

A Dobson, Director of Legal Services

Legal Department, Cumbria Constabulary

Carleton Hall, Penrith, CA10 2AU