Appendix 1 - Financial Statement for Period to 30 September 2025
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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Appendix 1 PERTH COMMON GOOD FUND FINANCIAL STATEMENT FOR 2025/26 Approved 2025/26 Budget Proposed Virement Updated 2025/26 Budget Actual & Committed to date Under Consideration Projected Outturn Projection Over/(Under) Spend £ £ £ £ £ Expenditure Property Costs Rent & Rates 1,350 1,350 1,470 - 5,806 4,456 Repairs and Maintenance - General 10,000 10,000 - - 10,000 - Repairs and Maintenance - Moncreiffe Island 37,513 37,513 - - 37,513 - Depreciation & Impairment - 10,000 10,000 - - 9,660 (340) 48,863 10,000 58,863 1,470 - 62,979 4,116 Supplies and Services Financial Assistance - St Johns Kirk Carillon 2,000 2,000 - - 2,000 - Financial Assistance - Perth & Strathearn Round Table 20,000 20,000 20,000 20,000 - Financial Assistance - Perth & Kinross Mela 17,500 17,500 17,500 - 17,500 - Financial Assistance - City of Perth Salute 17,500 17,500 17,500 17,500 - Financial Assistance - Small Grants 75,000 75,000 31,129 15,501 75,000 - Financial Assistance - Cost of Living 30,000 30,000 20,884 2,485 30,000 - Financial Assistance - Capital Grants 50,000 50,000 12,444 4,364 50,000 - Administration Charges 15,000 15,000 6 - 15,000 - Printing, Stationery, Advertising and Postages 500 500 - - 500 - 227,500 - 227,500 119,463 22,349 227,500 - Christmas Events Rent, Rates & other property costs (storage for Christmas lights) 16,000 (11,000) 5,000 6,485 - 6,485 1,485 Erect, Dismantle and Maintain Christmas Lights 20,000 20,000 - - 20,000 - Switch on Ceremony 50,000 50,000 - - 50,000 - 86,000 (11,000) 75,000 6,485 - 76,485 1,485 Interest on Financing & Investment 1,000 1,000 1,038 38 Total Expenditure 362,363 - 362,363 127,418 22,349 368,002 5,639 Income Rents, Fees & Charges 260,000 260,000 125,784 - 263,000 3,000 Interest on Investments 76,000 76,000 - - 87,000 11,000 Fishing Permits 900 900 685 - 900 - Total Income 336,900 - 336,900 126,469 - 350,900 14,000 Surplus / (Deficit) (25,463) - (25,463) (949) (22,349) (17,102) 8,361 Estimated Opening Balance 01/04/25 2,166,115 2,166,115 Surplus / (Deficit) (25,463) (17,102) Projected Common Good Fund Balance at 31 March 2026 2,140,652 2,149,012 Earmarked in Reserves:- Minimum Revenue Account Balance (1,700,000) (1,700,000) Repair and Renewal Reserve (120,000) (120,000) Projected Uncommitted Closing Balance at 31 March 2026 320,652 329,012 Grants Actual Small Grants Cost of Living Capital Grants Meeting Cost of Living - Open Circle Perth Baptist Church 2,500.00£ 05/05/2025 Cost of Living - Perth College 2,500.00£ 05/05/2025 Methven Karate Club - Kyokushin Celtic Warriors Taiko Drummers 800.00£ 05/05/2025 25008 - Perth & Kinross Mela Association 17,500.00£ 05/05/2025 Perth & Kinross VE-80 Celebrations May 25 8,806.00£ 05/05/2025 25002 - Polish Scouting Association (a) - Cub Summer Camp June 25 900.00£ 05/05/2025 25001 - South Perth Allotments 3,000.00£ 05/05/2025 25026 - Our Lady's PS Parent council 1,633.95£ 18/08/2025 25029 - Parents & Friends of Riverside PS 2,200.00£ 18/08/2025 25024 - Ad-Lib Arts 2,250.00£ 18/08/2025 25022 - Perth Minorities Association 9,800.00£ 18/08/2025 25009 - 42901 Royal Voluntary Service 2,568.11£ 05/05/2025 25027 - 5th Perth Girl Guides 952.00£ 18/08/2025 25014 - St Ninian's Cathedral 7,692£ 05/05/2025 25033 - Perth Round Table 9,000.00£ 18/08/2025 38,774.11 20,883.95 12,444.00 Committed Small Grants Capital Grants Meeting City of Perth Salute £17,500.00 05/05/2025 Royal Voluntary Service £1,181.89 05/05/2025 Polish Scouting Association (b) - Scout Summer Camp July 25 £1,000.00 05/05/2025 Perth Autism Support £1,000.00 05/05/2025 St Ninian's Cathedral £7,308.00 05/05/2025 Friends of William Soutar Society £3,400.00 18/08/2025 Support Help and Integration Perthshire (SHIP) £1,000.00 18/08/2025 Adventure Circus £6,586.00 18/08/2025 Aberdalgie and Forteviot Church £4,687.00 18/08/2025 Perth and Strathearn 200 Round Table £11,000.00 18/08/2025 Bertha Park Football Club £952.94 18/08/2025 Early Years Scotland £2,192.00 18/08/2025 £47,354.89 £0.00 £10,452.94 Under Consideration Small Grants Cost of Living Capital Grants Meeting Victim Support Scotland £5,100.00 27/10/2025 Perth Indian Association £2,000.00 27/10/2025 Wednesday Tea Dance Club £195.00 27/10/2025 The Walled Garden (Creative Wellbeing) - PKAVS £1,000.82 27/10/2025 North Muirton Community Group £2,000.00 27/10/2025 27th Perth Guides £550.00 27/10/2025 Perth Chinese Association £4,655.00 27/10/2025 Moncreiffe Primary School Parent Council £2,484.58 27/10/2025 Beautiful Perth £2,938.75 27/10/2025 Perth Shopmobility £1,425.00 27/10/2025 15,500.82£ 2,484.58£ 4,363.75£