{"status":"ok","retrieved_at_utc":"2026-10-29T09:34:24.513Z","service":"uk-parish-charity-statutory-almanac","version":"1.3.0","three_clear_days_notice":{"statute":"Local Government Act 1972, Schedule 12, para 10(2)(b) & s.243","meeting_date":"2026-11-16","strict_lga1972_schedule12":{"latest_publish_date":"2026-11-11","clear_days_counted":["2026-11-12","2026-11-13","2026-11-14"],"skipped_days":[{"date":"2026-11-15","reason":"Sunday (excluded under LGA 1972 s.243)"}]},"nalc_model_standing_orders_recommended":{"latest_publish_date":"2026-11-10","clear_days_counted":["2026-11-11","2026-11-12","2026-11-13"],"skipped_days":[{"date":"2026-11-14","reason":"Saturday (excluded under NALC Model Standing Orders)"},{"date":"2026-11-15","reason":"Sunday (excluded under LGA 1972 s.243)"}]},"source_url":"https://www.gov.uk/bank-holidays.json"},"agar_public_rights_window":{"statute":"Accounts and Audit Regulations 2015 (SI 2015/234, Reg. 15)","financial_year":"2025/26","financial_year_end_date":"2026-03-31","latest_announcement_date":"2026-06-02","commencement_date":"2026-06-03","conclusion_date":"2026-07-14","working_days_count":30,"first_10_working_days_of_july":{"start":"2026-07-01","end":"2026-07-14","included_in_window":true},"statutory_compliant":true,"final_agar_publication_deadline":"2026-09-30","source_url":"https://www.gov.uk/bank-holidays.json"},"s137_and_gpc_eligibility":{"status":"ok","statutes":["Local Government Act 1972, Section 137(4)(a)","Localism Act 2011, Sections 1-8","The Parish Councils (General Power of Competence) (Prescribed Conditions) Order 2012 (SI 2012/965)"],"financial_year":"2026/27","electors_on_1_april_roll":1200,"s137_rate_per_elector_gbp":11.6,"s137_annual_cap_gbp":13920,"proposed_s137_spend_gbp":4500,"s137_remaining_headroom_gbp":9420,"s137_excess_over_cap_gbp":0,"within_s137_cap":true,"gpc_assessment":{"total_councillor_seats":11,"elected_councillors_count":7,"coopted_or_vacant_seats":4,"two_thirds_elected_threshold":8,"meets_two_thirds_elected_rule":false,"clerk_holds_cilca_or_level4":false,"gpc_eligible":false},"governing_power":"SECTION_137_LGA_1972_CAPPED","statutory_guidance":"Council is NOT eligible for the General Power of Competence (elected councillors (7/11) is below the statutory two-thirds threshold (8/11 required; co-opted members excluded); Clerk does not hold CiLCA / Level 4 Community Governance qualification). Discretionary 'power of last resort' spending is restricted to LGA 1972 Section 137, capped at £11.60 per elector (£13920.00 total for FY 2026/27).","source_url":"https://www.legislation.gov.uk/ukpga/1972/70/section/137"},"charity_2026_thresholds":{"status":"ok","statute":"Charities Act 2011 (ss. 130, 133, 144, 145) as amended 30 September 2026 & Charities SORP 2026","financial_year_end":"2027-03-31","threshold_regime":"POST_30_SEPT_2026_REFORMED_THRESHOLDS","gross_income_gbp":35000,"gross_assets_gbp":150000,"charity_structure":"unincorporated_or_cio","scrutiny_required":"NO_EXTERNAL_SCRUTINY_REQUIRED","examiner_requirement":"Exempt from mandatory Independent Examination or Audit (gross income <= £40,000), unless required by governing document or grant funder.","receipts_and_payments_accounts_permitted":true,"accruals_accounts_mandatory":false,"sorp_2026_tier":"SORP_2026_TIER_1","thresholds_applied_gbp":{"independent_examination_income_threshold":40000,"qualified_examiner_income_threshold":500000,"receipts_and_payments_max_income":500000,"statutory_audit_income_threshold":1500000,"statutory_audit_asset_threshold":5000000},"reform_2026_highlights":["NEW 30 SEPT 2026 BENEFIT: Your Village Hall / charity (£25k–£40k income) is no longer subject to mandatory statutory Independent Examination (threshold raised from £25,000 to £40,000)."],"source_url":"https://www.gov.uk/guidance/prepare-a-charity-annual-return"},"parish_and_council_catchment":{"found":true,"postcode":"OX14 4AB","civil_parish":"Drayton","is_parished_area":true,"electoral_ward":"Drayton","principal_local_authority":"Vale of White Horse","county":"Oxfordshire","parliamentary_constituency":"Didcot and Wantage","gss_codes":{"parish":"E04008205","admin_district":"E07000180","admin_ward":"E05011715"},"licence":"Open Government Licence v3.0 (ONS / Ordnance Survey)","source_url":"https://api.postcodes.io/postcodes/OX144AB"},"jpag_assertion_10_domain_audit":{"domain":"gov.uk","is_gov_uk_domain":true,"is_org_uk_domain":false,"jpag_assertion_10_score":80,"jpag_assertion_10_grade":"B","mx_configured":false,"spf_configured":true,"dmarc_policy":"reject","recommendations":["Configure council/charity MX records rather than personal webmail accounts."],"source_url":"https://cloudflare-dns.com/dns-query"}}