Appendix 2 - Perth CGF - Financial Statement for Period 31 December 2025
Perth and Kinross Council · 2 February 2026
Back to Perth Common Good Fund Committee — 2 February 2026 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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Appendix 2 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 17,356 - 17,356 16,006 Repairs and Maintenance - General 10,000 10,000 0 - 10,000 - Repairs and Maintenance - Moncreiffe Island 37,513 37,513 8,616 - 37,513 - Depreciation & Impairment - 10,000 10,000 10,000 - 10,000 - 48,863 10,000 58,863 35,972 - 74,869 16,006 Supplies and Services Financial Assistance - St Johns Kirk Carillon 2,000 2,000 0 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 47,309 17,727 75,000 - Financial Assistance - Cost of Living 30,000 30,000 22,134 9,624 31,758 1,758 Financial Assistance - Capital Grants 50,000 50,000 32,597 6,556 50,000 - Administration Charges 15,000 15,000 106 - 15,000 - Printing, Stationery, Advertising and Postages 500 500 0 - 500 - 227,500 - 227,500 157,146 35,907 229,258 1,758 Christmas Events Rent, Rates & other property costs (storage for Christmas lights) 16,000 (11,000) 5,000 (0) - 5,000 - Erect, Dismantle and Maintain Christmas Lights 20,000 20,000 8,826 - 20,000 - Switch on Ceremony 50,000 50,000 - - 50,000 - 86,000 (11,000) 75,000 8,826 - 75,000 - Interest on Financing & Investment 1,000 1,000 1,038 38 Total Expenditure 362,363 - 362,363 201,943 35,907 380,165 17,802 Income Rents, Fees & Charges 260,000 260,000 211,529 - 263,000 3,000 Interest on Investments 76,000 76,000 0 - 80,400 4,400 Fishing Permits 900 900 775 - 900 - Total Income 336,900 - 336,900 212,304 - 344,300 7,400 Surplus / (Deficit) (25,463) - (25,463) 10,360 (35,907) (35,865) (10,402) Estimated Opening Balance 01/04/25 2,166,115 2,166,115 Surplus / (Deficit) (25,463) (35,865) Projected Common Good Fund Balance at 31 March 2026 2,140,652 2,130,249 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 320,652 310,249
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Appendix 2 PERTH COMMON GOOD FUND FINANCIAL STATEMENT FOR 2025/26 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 25014 - St Ninian's Cathedral £7,692.00 05/05/2025 Perth Autism Support £1,000.00 05/05/2025 Polish Scouting Association (b) - Scout Summer Camp July 25 £1,000.00 05/05/2025 25009 - 42901 Royal Voluntary Service £2,568.11 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 25027 - 5th Perth Girl Guides £952.00 18/08/2025 25033 - Perth Round Table £9,000.00 18/08/2025 27th Perth Guides £1,000.00 27/10/2025 Perth Shopmobility £3,799.90 27/10/2025 Moncreiffe Primary School Parent Council £1,250.00 27/10/2025 £41,774.11 £22,133.95 £16,243.90 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 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 25033 - 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 Victim Support Scotland £5,100.00 27/10/2025 Perth Indian Association £2,000.00 27/10/2025 Wednesday Tea Dance Club £525.00 27/10/2025 The Walled Garden (Creative Wellbeing) - PKAVS £900.00 27/10/2025 North Muirton Community Group £2,000.00 27/10/2025 Perth Chinese Association £4,655.00 27/10/2025 Beautiful Perth £5,900.00 27/10/2025 £60,534.89 £0.00 £16,352.94 Under Consideration Small Grants Cost of Living Capital Grants Meeting Hearts and Minds £2,020.00 02/02/2026 Perth Floral Art Club £200.00 02/02/2026 Holiday@Home - Perth Baptist Church £2,500.00 02/02/2026 Perth Festival of the Arts £2,907.00 02/02/2026 64th DH Knieja Girl Guides Perth Unit (Polish Scouting Association) £1,000.00 02/02/2026 44th DH Boy Scouts (Polish Scouting Association) £1,000.00 02/02/2026 St John's Kirk £2,000.00 02/02/2026 Perthshire Musical (Competition) Festival Association £8,100.00 02/02/2026 Perth Hope Hub £1,720.00 02/02/2026 Perth College UHI £7,904.00 02/02/2026 Children and Disability (CAD) Social Work Team £986.47 02/02/2026 Mindspace & PKAVS £2,933.75 02/02/2026 Julie Young Dance School (Community Dance Group) £2,635.50 02/02/2026 £19,727.00 £9,624.00 £6,555.72