2025/26 and 2026/27 Financial Statements
Perth and Kinross Council · 7 September 2026
Back to Alyth Common Good Fund Committee — 7 September 2026 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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Our vision is a Perth and Kinross where everyone can live life well, free from poverty and inequality ___________________________________________________________________ Committee: Alyth Common Good Fund Committee Date of Meeting: 7 September 2026 Report Title: 2025/26 and 2026/27 Financial Statements Report Number: 26/229 Report Author: Alison O’Brien, Corporate Accounting Manager Organisational Lead: Scott Walker, Chief Finance Officer ___________________________________________________________________ 1. Purpose 1.1 This report provides the unaudited income and expenditure for the Alyth Common Good Fund for 2025/26; and the projected outturn for 2026/27. 1.2 Sections 1. Purpose 2. Recommendations 3. Background/Context 4. Main Issues 5. Conclusion 6. Impact Value Assessment 7. Appendices 2. Recommendations It is recommended that the Committee: 2.1 Note the unaudited income and expenditure for 2025/26 for the Alyth Common Good Fund, as set out in Appendix 1 to the report. 2.2 Note the projected income and expenditure to 31 March 2027 for the Alyth Common Good Fund, as set out in Appendix 2 to the report. 3. Background/Context 3.1 This report provides an update on the final unaudited outturn for 2025/26 for the Alyth Common Good Fund and the projected outturn for 2026/27.
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4. Main Issues Financial Statement 2025/26 4.1 As detailed in Appendix 1, a deficit of £21 was incurred in 2025/26, due to financial assistance of £900 being awarded and slightly less interest being received than projected. Therefore, the unaudited Fund balance at 31 March 2026 was £21,627. Financial Statement 2026/27 4.2 As detailed in Appendix 2, there is a projected surplus of £450 for 2026/27 and the estimated Fund balance at 31 March 2027 is £22,077. 4.3 There is one application for financial assistance to be considered at this meeting, and this has been included in the projected expenditure. 5. Conclusion 5.1 As detailed in Appendix 1, the unaudited final deficit for the Fund in 2025/26 was £21, with a final Fund balance at 31 March 2026 of £21,627. 5.2 As detailed in Appendix 2, there is a projected surplus of £450 and the estimated Fund balance at 31 March 2027 is £22,077. 6. Impact Value Assessment 6.1 This is an operational report, and as such, an impact and value assessment is not required. 7. Appendices 7.1 Appendix 1 – Alyth Common Good Fund – Financial Statement for 2025/26 7.2 Appendix 2 - Alyth Common Good Fund – Financial Statement for Period to 30 June 2026 for 2026/27