Appendix 7 - General Fund Reserves Update (Revised)
Perth and Kinross Council · 22 April 2026
Back to Finance and Resources Committee — 22 April 2026 and its agenda
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General Fund Reserves Update Proposals Included in Report Proposals Included in Report Commit- ments Balance 31/3/25 25/26 26/27 27/28 25/26 Future £m £m £m £m £m £m £m £m General Fund Balance 68.284 Balances Held Under Statute / Regulation - Revenue Grants 13.355 (2.554) (0.170) (10.591) 0.040 - Service Concessions 13.262 (9.000) (2.000) (1.000) (1.262) 0.000 - Council Tax Income for affordable housing 4.796 (0.042) 0.283 0.283 (0.642) (4.678) 0.000 - Developers Contributions: Affordable Housing 4.627 (4.627) 0.000 - Developers Contributions: Commuted Sums 1.202 (1.202) 0.000 - Car Parking 0.977 (0.168) 0.279 (0.380) (0.708) 0.000 - Devolved School Management 0.527 (0.527) 0.000 Sub total 38.746 (12.291) (1.717) (0.717) (0.533) (0.380) (23.068) 0.040 Balances Held for Specific (Previously Approved) Purposes - Council Approved Revenue Budget Flexibility 1.483 (0.558) (0.694) 0.578 (0.618) 0.191 - Culture 0.499 (0.105) (0.394) 0.000 - School Estate 0.311 (0.058) 0.791 0.347 1.391 - Climate Change 0.295 (0.049) (0.246) 0.000 - Works Maintenance 0.200 (0.020) (0.070) 0.020 (0.020) 0.110 - Modern Apprentice Scheme 0.186 0.186 - School Counsellors 0.151 (0.151) 0.000 - Local Government Elections 0.106 0.053 0.053 (0.212) 0.000 - Events 0.097 (0.097) 0.000 - Cemetery Walls 0.080 (0.076) 0.004 - Salix 0.075 0.075 - Community Investment Fund 0.061 (0.023) (0.024) 0.014 - Historic Child Abuse Scheme 0.050 (0.011) 0.039 - Financial Assistance (Mod) 0.040 0.020 0.020 0.020 (0.041) 0.059 - Local Area Partnerships 0.036 (0.006) 0.030 - Feasibility 0.100 0.027 (0.115) 0.012 Approved Contributions (from) / to Reserves APPENDIX 7 (Revised)
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General Fund Reserves Update Proposals Included in Report Proposals Included in Report Commit- ments Balance 31/3/25 25/26 26/27 27/28 25/26 Future £m £m £m £m £m £m £m £m Approved Contributions (from) / to Reserves APPENDIX 7 (Revised) - Health and Social Care 0.000 0.309 0.500 0.809 - pEPR Funding 0.000 0.400 (0.875) (0.356) 0.150 (0.150) 0.831 0.000 - Community Resilience 0.000 0.800 0.800 Sub total 3.770 0.466 (1.054) (0.201) 0.737 (0.829) 0.831 3.720 Balances Held for Other Purposes 0.000 - Transformation & Workforce Management 4.837 (0.831) (0.550) (1.073) 2.383 - Anti - Poverty 1.213 (0.165) (0.678) (0.050) 0.031 (0.031) 0.320 - Communities 1.003 (0.285) (0.081) (0.055) (0.020) 0.562 Sub total 7.053 (1.281) (1.309) (0.105) 0.031 (0.020) (1.104) 3.265 Earmarked Reserves 49.569 (13.106) (4.080) (1.023) 0.235 (1.229) (23.341) 7.025 Uncommitted General Fund Balance 18.715 Use of unearmarked Reserves in setting Budgets (1.989) Impact of Current Year Decisions (3.974) Impact of Current Year Projected Outturn 2.501 Impact of proposals within this report 2.227 Updated Unearmarked General Fund Balance 17.480 Percentage of Net Revenue Budget 3.5%