2025/26 Financial Statement
Perth and Kinross Council · 27 October 2025
Back to Auchterarder Common Good Fund Committee — 27 October 2025 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: Auchterarder Common Good Fund Committee Date of Meeting: 27 October 2025 Report Title: 2025/26 Financial Statement Report Number: 25/269 Report Author: Alison O’Brien, Corporate Accounting Manager Organisational Lead: Scott Walker, Chief Finance Officer 1. Purpose 1.1 This report provides details of actual income and expenditure to 30 September 2025 and the projected outturn for 2025/26. 1.2 Sections 1. Purpose 2. Recommendation 3. Background/Context 4. Main Issues 5 Conclusion 6. Impact and Value Assessment 7. Appendices 2. Recommendation It is recommended that the Committee: 2.1 Note the actual income and expenditure to 30 September 2025 and the projected outturn to 31 March 2026, as set out in Appendix 1. 3. Background/Context 3.1 This report provides an update on the actual income and expenditure to 30 September 2025 and projected outturn to 31 March 2026.
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4. Main Issues Financial Statement 2025/26 4.1 As detailed in Appendix 1, the budgeted surplus for the Fund for 2025/26 is £6,300. Given the level of financial assistance approved to date, those under consideration at today’s meeting, and updated expenditure outturns, the projected surplus is now £6,791. The projected Fund balance at 31 March 2026 is £334,066. There is a movement of £4,480 in the surplus from the previous committee in August 2025 due to the updated underspend in repairs and maintenance of £5,000. 5 Conclusion 5.1 As detailed in Appendix 1, the projected surplus for the Fund for 2025/26 is £6,791 and the anticipated Fund balance at 31 March 2026 is £334,066. 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 – Auchterarder Common Good Fund – Financial Statement for Period to 30 September 2025.