Appendix 7 – General Fund Balances
Perth and Kinross Council · 1 October 2025
Back to Finance and Resources Committee — 1 October 2025 and its agenda
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Appendix 7 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 (0.543) (1.271) (11.541) 0.000 - 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 (5.320) 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) (0.809) 0.000 - Devolved School Management 0.527 (0.200) (0.327) 0.000 Sub total 38.746 (9.953) (1.717) (0.717) (1.598) 0.000 (24.761) 0.000 Balances Held for Specific (Previously Approved) Purposes - Council Approved Revenue Budget Flexibility prior years 1.483 (1.156) (0.249) 0.078 - Council Approved Revenue Budget Flexibility 26-27 0.000 0.062 0.062 - Culture 0.499 (0.105) (0.216) 0.178 - School Estate 0.311 0.791 0.347 1.449 - Climate Change 0.295 0.295 - Works Maintenance 0.200 (0.090) 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 (0.047) 0.014 - Historic Child Abuse Scheme 0.050 0.050 - Financial Assistance (Mod) 0.040 0.020 0.020 0.020 0.100 Approved Contributions (from) / to Reserves
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Appendix 7 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 - Local Area Partnerships 0.036 0.036 - Feasibility 0.000 0.100 0.100 0.200 - Health and Social Care 0.000 0.500 0.500 (0.103) 0.897 - pEPR Funding 0.000 1.839 (0.475) (0.356) (1.839) 0.831 0.000 - Community Resilience 0.000 0.775 0.775 Sub total 3.670 1.904 0.989 (0.201) (2.468) (0.216) 0.831 4.509 Balances Held for Other Purposes 0.000 - Transformation & Workforce Management 4.837 (0.293) (0.550) (0.661) (0.536) 2.797 - Anti - Poverty 1.313 0.362 (0.318) (0.050) (0.400) (0.100) 0.807 - Communities 1.003 (0.265) (0.015) 0.723 Sub total 7.153 (0.196) (0.868) (0.050) (1.076) 0.000 (0.636) 4.327 Earmarked Reserves 49.569 (8.245) (1.596) (0.968) (5.142) (0.216) (24.566) 8.836 Uncommitted General Fund Balance 18.715 Use of unearmarked Reserves in setting Budgets (1.989) Impact of Current Year Decisions (0.075) Impact of Current Year Projected Outturn (3.469) Impact of proposals within this report 0.000 Updated Unearmarked General Fund Balance 13.182 Percentage of Net Revenue Budget 2.6%