2022-23 to 2024-25 Financial Statements and 2025-26 Financial Statement
Perth and Kinross Council · 27 October 2025
Back to Alyth Common Good Fund Committee — 27 October 2025 and its agenda
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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: 27 October 2025 Report Title: 2022/23 to 2024/25 Financial Statements and 2025/26 Financial Statement Report Number: 25/266 Report Author: Alison O’Brien, Corporate Accounting Manager Organisational Lead: Scott Walker, Chief Finance Officer 1. Purpose 1.1 This report provides the actual income and expenditure for the Alyth Common Good Fund for 2022/23, 2023/24 and 2024/25; and the projected outturn for 2025/26. 1.2 Sections 1. Purpose 2. Recommendations 3. Background/Context 4. Main Issues 5. Conclusion 6. Impact and Value Assessment 7. Appendices 2. Recommendations It is recommended that the Committee: 2.1 Note the actual income and expenditure for 2022/23, 2023/24 and 2024/25 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 2026 for the Alyth Common Good Fund, as set out in Appendix 2 to the report.
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3. Background/Context 3.1 This report provides an update on the final outturn for 2022/23, 2023/24 and 2024/25 for the Alyth Common Good Fund and the projected outturn for 2025/26. 4. Main Issues Financial Statements 2022/23 to 2024/25 4.1 As detailed in Appendix 1, a cumulative surplus of £1,144 was generated over the three financial years and the unaudited Fund balance at 31 March 2025 was £21,647. 4.2 For 2022/23, the position previously reported to the Committee on 22 May 2023 (Report 23/147 refers) anticipated a nil surplus and a projected Fund balance of £20,503. Following the closure of the accounts, the final position in 2022/23 resulted in a surplus of £100 and an overall Fund balance of £20,603. The movement was due to income from interest on revenue balances administered by the Council. 4.3 For 2023/24, the position previously reported to the Committee on 22 May 2023 (Report 23/147 refers) anticipated a £400 deficit and a projected Fund balance of £20,103. Following the closure of the accounts, the final position in 2023/24 resulted in a deficit of £331 and an overall Fund balance of £20,272. The movement was due to income from interest on revenue balances administered by the Council. 4.4 The Committee did not meet during 2024/25. During this year a further £1,375 of interest was received by the Alyth Common Good Fund. This resulted in a Fund balance at 31 March 2025 of £21,647. Financial Statement 2025/26 4.5 As detailed in Appendix 2, there is a break-even position projected for 2025/26, and the estimated Fund balance at 31 March 2026 is £21,647. 4.6 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 final surplus for the Fund in 2024/25 was £1,375, with a final Fund balance at 31 March 2025 of £21,647. 5.2 As detailed in Appendix 2, there is a break-even position projected for 2025/26 and the estimated Fund balance at 31 March 2026 is £21,647.
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6. Impact and 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 Statements for 2022/23, 2023/24 and 2024/25 7.2 Appendix 2 - Alyth Common Good Fund – Financial Statement for Period to 30 September 2025 for 2025/26.