2025/26 Financial Statement
Perth and Kinross Council · 27 October 2025
Back to Perth Common Good Fund Committee — 27 October 2025 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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Our vision is a Perth and Kinross where everyone can live life well, free from poverty and inequality Committee: Perth Common Good Fund Committee Date of Meeting: 27 October 2025 Report Title: 2025/26 Financial Statement Report Number: 25/273 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 actual income and expenditure to 30 September 2025 and provide the projected outturn for 2025/26. 1.2 Sections 1. Purpose 2. Recommendation 3. Background/Context 4. Main Issues 5 Conclusion 6. Impact and Value Assessment 7. Appendix 2. Recommendation It is recommended that the Committee: 2.1 Note the actual and projected income and expenditure to 31 March 2026, as set out in Appendix 1. 3. Background/Context 3.1 This report provides an update on the actual income and expenditure to 30 September 2025 and the projected outturn for 2025/26.
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4. Main Issues Financial Statement 2025/26 4.1 As detailed in Appendix 1, following the update to Committee on 18 August 2025 (Report 25/199 refers) the projected deficit has increased to £17,102 – a movement of £2,397 from the deficit reported in August 2025. This is due mainly to an increase in expenditure for Christmas Lighting. 4.2 The projected Fund balance as at 31 March 2026 is £2,149,012 – a movement of £2,754 since the previous report. This is mainly due to the expenditure mentioned above. 5 Conclusion 5.1 As detailed in Appendix 1, the projected deficit for the Fund for 2025/26 is £17,102 and the anticipated Fund balance at 31 March 2026 is £2,149,012. 6. Impact and 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 – Perth Common Good Fund - Financial Statement for Period to 30 September 2025.