Appendix E - Summary Cash Backed Reserves 2024-25 Actual and 2025-26 Projected
Perth and Kinross Council · 4 March 2026
Back to Perth and Kinross Council — 4 March 2026 and its agenda
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Appendix E Summary of Council Cash Backed Reserves • 31 March 2025 • Projected 31 March 2026 The audited 2024/25 Annual Accounts, that were presented to the Audit and Risk Committee on 1 December 2025, (report no 25/330 refers) provides an overview of the Reserves position as at 31 March 2025 which is summarised in the table below. A projection of balances to be held 31 March 2026 is also shown. Summary of Council Cash Backed Reserves 2025/26 (Projected) £’000 2024/25 (Audited) £’000 General Fund 55.431 68.284 Housing Revenue Account 2.168 2.258 Capital Fund 39.041 36.992 Insurance Fund 2.289 0.623 Capital Receipts Reserve 1.951 1.332 Capital Grants Unapplied 1.701 1.147 102.581 110.636 The above summary excludes the • Revaluation Reserve • Capital Adjustments Account • Financial Instruments Adjustment Account • Pensions Reserve • Employee Statutory Adjustment Account These Reserves reflect proper accounting practice, but are not resource-backed and are, therefore, of limited relevance in determining the Council’s Reserves and budget strategies.