North Ayrshire Council - Unaudited Accounts Public Inspection

Local Government (Scotland) Act 1973

North Ayrshire Council

Unaudited Accounts – Year to 31st March 2026

NOTICE IS HEREBY GIVEN under Regulation 9 (1) of the Local Authority Accounts (Scotland) Regulations 2014 that:

(a) Copies of the unaudited accounts of North Ayrshire Council and applicable charities for the period from 1 April 2025 to 31 March 2026 will be available for public inspection from Tuesday 30 June 2026 to Tuesday 21 July 2026 at the offices of the Head of Finance, Cunninghame House, Irvine (a copy will also be placed on the Council’s website – www.north-ayrshire.gov.uk/council-voting-elections/performance-and-spending/budgets-and-finance).

(b) Any person interested may inspect a copy of the abstracts of the accounts to be audited and all books, deeds, contracts, bills, vouchers and receipts relating thereto. In person access is available by appointment only and interested parties are requested to submit email requests for an appointment. Alternatively, interested parties may submit email requests for access and we will endeavour to provide electronic copies of the requested documents before the approval of the audited accounts for signature, at a date to be determined. All requests for access should be submitted to annualaccounts@north-ayrshire.gov.uk no later than Tuesday 21 July 2026.

(c) No charge will be made for the inspection of documents or for the provision of electronic copies;

(d) Any person interested may object to the accounts, or to any part of those accounts, no later than 22 July 2026 by:-

1. Sending their objection in writing, together with a statement of the grounds thereof, to the auditor, Luisa Yule, Audit Director, Audit Scotland, 4th Floor, South Suite, The Athenaeum Building, 8 Nelson Mandela Place, Glasgow, G2 1BT or email lyle@audit.scot and;

2. Sending a copy of that objection and statement to the Chief Executive, North Ayrshire Council, chief.executive@north-ayrshire.gov.uk

(e) The auditor shall, if requested by the person objecting, the authority or by any officer of the authority who may be concerned, afford to that person or authority or officer, as the case may be, an opportunity of appearing before and being heard by the auditor with respect to that objection; and any such person or officer may so appear and be heard either personally or by a representative.

Mark Boyd, Head of Finance

Cunninghame House IRVINE

1 June 2026

North Ayrshire Council

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