2025/26 and 2026/27 Financial Statements
Perth and Kinross Council · 7 September 2026
Back to Crieff Common Good Fund Committee — 7 September 2026 and its agenda
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open Our vision is a Perth and Kinross where everyone can live life well, free from poverty and inequality ___________________________________________________________________ Committee: Crieff Common Good Fund Committee Date of Meeting: 7 September 2026 Report Title: 2025/26 and 2026/27 Financial Statements Report Number: 26/231 Report Author: Alison O’Brien, Corporate Accounting Manager Organisational Lead: Scott Walker, Chief Finance Officer 1. Purpose 1.1 The purpose of this report is to provide details of the unaudited final income and expenditure to 31 March 2026 and provide the projected outturn for 2026/27 for the Crieff Common Good Fund. 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 to 31 March 2026, and the final outturn for 2025/26, as set out in Appendix 1. 2.2 Note the projected outturn for 2026/27 as detailed in Appendix 2. 3. Background/Context 3.1 This report provides details of the unaudited final income and expenditure to 31 March 2026 for the Crieff Common Good Fund and provides the projected outturn for 2026/27.
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4. Main Issues Financial Statement 2025/26 4.1 As detailed in Appendix 1, following the update to Committee on 29 April 2026 (Report 26/118 refers) the final surplus has increased to £1,050 – a movement of £806 from the position reported in April 2026. This is due to an increase in interest received and an update to the financial assistance provided. 4.2 The final unaudited Fund balance as at 31 March 2026 is £16,995 – a movement of £806 since the previous report. Financial Statement 2026/27 4.3 As detailed in Appendix 2, it is anticipated that a surplus of £600 will be generated in 2026/27 and the Fund’s Revenue Account Balance is estimated to be £17,595 as at 31 March 2027. 5. Conclusion 5.1 As detailed in Appendix 1, the final surplus for the Fund for 2025/26 is £1,050 and the Fund balance at 31 March 2026 is £16,995. 5.2 As detailed in Appendix 2, the projected surplus for the Fund for 2026/27 is £600 and the anticipated Fund balance at 31 March 2027 is £17,595. 6. Impact Value Assessment 6.1 This is an operational report, and as such, an impact and value assessment is not required. 7. Appendix 7.1 Appendix 1 – Crieff Common Good Fund – Financial Statement for Period to 31 March 2026. 7.2 Appendix 2 – Crieff Common Good Fund - Financial Statement for 2026/27.