appendix 2 gateshead council statement of accounts 2005 06 contents page 1 explanatory foreword responsibilities 6 3 on internal control 7 4 auditor s report 11 5 accounting policies 13 consolidated revenue account 20 collection fund 35 8 housing 38 9 balance sheet 44 10 total movement in reserves 64 cash flow 68 introduction the main financial statements which record results activities for year april to 31 march 2006 are set out pages 71 a summary and brief comment these is given below all figures shown after retirement benefits under reporting standard 17 frs17 except where stated further details adjustments note this explains both authority strategic director finance & ict respect outlines line