Appendix 5 - General Fund Balances
Perth and Kinross Council · 24 June 2026
Back to Finance and Resources Committee — 24 June 2026 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
Page 1
APPENDIX 5 General Fund Reserves Update 31/3/25 31/3/26 £m £m General Fund Balance 68.284 60.933 Balances Held Under Statute / Regulation - Revenue Grants 13.355 12.086 - Service Concessions 13.262 3.000 - Council Tax Income for affordable housing 4.796 6.248 - Developers Contributions: Affordable Housing 4.627 4.251 - Developers Contributions: Commuted Sums 1.202 1.228 - Car Parking 0.977 1.078 - Devolved School Management 0.527 0.542 Sub total 38.746 28.433 Balances Held for Specific (Previously Approved) Purposes - Council Approved Revenue Budget Flexibility 1.483 1.661 - Culture 0.499 0.394 - School Estate 0.311 0.253 - Climate Change 0.295 0.246 - Works Maintenance 0.200 0.200 - Modern Apprentice Scheme 0.186 0.114 - School Counsellors 0.151 0.027 - Local Government Elections 0.106 0.159 - Events 0.097 0.000 - Cemetery Walls 0.080 0.004 - Salix 0.075 0.078 - Community Investment Fund 0.061 0.046 - Historic Child Abuse Scheme 0.050 0.039 - Financial Assistance (Mod) 0.040 0.060 - Local Area Partnerships 0.036 0.030 - Feasibility 0.100 0.142 - Health and Social Care 0.000 0.446 - pEPR Funding 0.000 1.894 - Pullar House Lifecycle Costs 0.000 0.030 - Social Care Expenditure 0.000 1.000 - Future Claims 0.000 1.000 - Community Resilience 0.000 0.800 Sub total 3.770 8.623 Balances Held for Other Purposes - Transformation & Workforce Management 4.837 4.086 - Anti - Poverty 1.213 1.278 - Communities 1.003 0.723 Sub total 7.053 6.087 Earmarked Reserves 49.569 43.143 Uncommitted General Fund Balance 18.715 17.790 Percentage of Net Revenue Budget 3.7% 3.5%