Agenda Document Pack - Perth Common Good Fund Committee - 02/02/2026
Perth and Kinross Council · 2 February 2026
Back to Perth Common Good Fund Committee — 2 February 2026 and its agenda
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Ambition | Compassion | Integrity Our vision is for a Perth and Kinross where everyone can live life well, free from poverty and inequality Council Building 2 High Street Perth PH1 5PH 26/01/2026 A hybrid meeting of the Perth Common Good Fund Committee will be held in the Council Chamber on Monday, 02 February 2026 at 13:00. If you have any queries please contact Democratic Services on (01738) 475000 or email Committee@pkc.gov.uk. THOMAS GLEN Chief Executive Those attending the meeting are requested to ensure that all notifications are silent on their device and other devices are in silent mode. Please note that the meeting will be broadcast online and recorded. The recording will be publicly available on the Council’s website following the meeting. Members: Bailie Chris Ahern Councillor Liz Barrett Councillor Peter Barrett Councillor Andy Chan Councillor Stewart Donaldson Councillor Eric Drysdale Councillor Iain MacPherson Councillor Carol Mair Councillor Ian Massie Councillor Sheila McCole Depute Provost Andrew Parrott Councillor John Rebbeck Page 1 of 42
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Perth Common Good Fund Committee Monday, 02 February 2026 AGENDA Members are reminded of their obligation to declare any financial or non-financial interest which they may have in any item on this agenda in accordance with the councillors’ code of conduct. 1 WELCOME AND APOLOGIES 2 DECLARATIONS OF INTEREST 3 MINUTE OF MEETING OF PERTH COMMON GOOD FUND OF 27 OCTOBER 2025 FOR APPROVAL (copy herewith) 5 - 8 4 MATTERS ARISING 5 APPLICATIONS FOR FINANCIAL ASSISTANCE Report by Strategic Lead - Housing and Social Wellbeing (copy herewith 26/29) 9 - 34 6 2026/27 BUDGET AND 2025/26 FINANCIAL STATEMENT Report by Chief Finance Officer (copy herewith 26/30) 35 - 42 7 PERTH CGF - REVISED FINANCIAL ASSISTANCE CRITERIA Removal of Paragraph 11.3 - Town Twinning Activities The Convener has requested input from Members on the potential removal of Paragraph 11.3 of the Revised Financial Assistance Criteria. It is recommended that the public and press should be excluded during consideration of the following item(s) in order to avoid the disclosure of information which is exempt in terms of Schedule 7A to the Local Government (Scotland) Act 1973 P1 RENT REVIEWS - NORSCOT TRUCK AND VAN LIMITED GROUND LEASES AT SHORE ROAD, PERTH • Exempt Reason 6 - Information relating to the financial or business affairs of any particular person (other than the authority). • Exempt Reason 9 - Any terms proposed or to be proposed by or to the authority in the course of negotiations for a contract for the acquisition or disposal of property or the supply of goods or services. Page 3 of 42
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DRAFT Perth Common Good Fund Committee Minute of hybrid meeting of the Perth Common Good Fund Committee held in the Council Chamber, 2 High Street, Perth on Monday 27 October 2025 at 2.15pm. Present: Depute Provost A Parrott; Bailie C Ahern; Councillors L Barrett, P Barrett, A Chan, S Donaldson, E Drysdale, I Macpherson, C Mair, I Massie, S McCole and J Rebbeck. In Attendance: S Kimmet (Housing and Communities); A O’Brien (Finance and Business Support); K Molley, A Brown and M Pasternak (all Legal and Governance). Apology: Councillor G Laing Depute Provost A Parrott, Convener, Presiding. 1. Welcome and Apologies The Convener welcomed all those present to the meeting and apology for absence was noted as above. 2. Declarations of Interest In terms of the Councillors’ Code of Conduct: (i) Bailie C Ahern declared a non-financial interest in Item 5 - North Muirton Community Group. (ii) Councillor A Chan declared a non-financial interest in Item 5 - Perth Chinese Association. 3. Minute of Meeting of the Perth Common Good Fund of 18 August 2025 for Approval The minute of meeting of the Perth Common Good Fund of 18 August 2025, was submitted and approved as a correct record. 4. Matters Arising P3. Disposal – Former George Inn Lane, Centre Bailie C Ahern asked for further information in relation to the bin store. The Convener advised that the query would be picked up with the appropriate officer following the meeting. 5. Applications For Financial Assistance There was submitted a report by the Strategic Lead – Housing and Communities (25/272) asking Perth Common Good Fund Committee to consider seven small grants, one cost of living, and two capital grant applications. 3 Page 5 of 42
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DRAFT Small Grants (1) Victim Support Scotland Motion by Depute Provost A Parrott and Councillor P Barrett Victim Support Scotland be awarded £2,550 towards their Safe Stadium Programme at McDiarmid Park. Amendment by Bailie C Ahern and S McCole Victim Support Scotland be awarded up to £5,100 towards their Safe Stadium Programme at McDiarmid Park. In terms of Standing Order 21, a roll call was taken 4 Members voted for the Motion as follows: Depute Provost A Parrott, L Barrett, P Barrett and C Mair. 7 Members voted for the Amendment as follows: Bailie C Ahern, A Chan, E Drysdale, I MacPherson, I Massie, S McCole and J Rebbeck. 1 Member abstained as follows: Councillor S Donaldson Resolved: In accordance with the Amendment. (2) Perth Indian Association Motion by Depute Provost A Parrott and Bailie C Ahern Perth Indian Association be awarded up to £2,000 towards their 2025 Diwali celebrations on 26th October. Amendment by Councillor C Mair and J Rebbeck Perth Indian Association be awarded up to £6,000 towards their 2025 Diwali celebrations on 26th October. In terms of Standing Order 21, a roll call was taken 9 Members voted for the Motion as follows: Depute Provost A Parrott, Bailie C Ahern, L Barrett, P Barrett, A Chan, E Drysdale, I MacPherson, I Massie, S McCole. 2 Members voted for the Amendment as follows: Councillors C Mair and J Rebbeck. Page 6 of 42
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DRAFT 1 Member abstained as follows: Councillor S Donaldson Resolved: In accordance with the Motion. (3) Wednesday Tea Dance Club Resolved: Wednesday Tea Dance Club be awarded £525 towards their Christmas Party. (4) The Walled Garden (Creative Wellbeing) – PKAVS Resolved: The Walled Garden be awarded £900 towards Creative Christmas at the Walled Garden. (Having declared an interest, Bailie C Ahern did not participate in consideration of the following item of business and withdrew from the Chambers.) (5) North Muirton Community Group Resolved: North Muirton Community Group be awarded £2,000 towards North Muirton Big Christmas Fun Day. (Bailie C Ahern returned to the meeting at this point.) (6) 27th Perth Guides Motion by Depute Provost A Parrott and Councillor P Barrett 27th Perth Guides be awarded £550 towards the joint trip to London with 3rd Blairgowrie Guides. Amendment by Councillors J Rebbeck and I MacPherson 27th Perth Guides be awarded £1,000 towards the joint trip to London with 3rd Blairgowrie Guides. In terms of Standing Order 21, a roll call was taken 5 Members voted for the Motion as follows: Depute Provost A Parrott, L Barrett, P Barrett, E Drysdale, I Massie. 6 Members voted for the Amendment as follows: Bailie C Ahern, Councillors A Chan, I MacPherson, C Mair, S McCole and J Rebbeck. Page 7 of 42
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DRAFT 1 Member abstained as follows: Councillor S Donaldson Resolved: In accordance with the Amendment. (Having declared an interest, Councillor A Chan did not participate in consideration of the following item of business and withdrew from the Chambers.) (7) Perth Chinese Association Resolved: Perth Chinese Association be awarded a grant of £4,655 towards their 2026 Chinese New Year celebrations. (Councillor A Chan returned to the meeting at this point.) Cost of Living Grant (1) Moncreiffe Primary School Parent Council Resolved: Moncrieffe Primary School Parent Council be awarded a grant of £1,250 towards their Merry Moncrieffe Christmas project. Capital Grants (1) Beautiful Perth Resolved: Beautiful Perth be awarded a grant of £5,900 towards their Greenspace Training and Wellbeing project. (2) Perth Shopmobility Resolved: Perth Shopmobility be awarded a grant of £3,799.90 towards the purchase of three new mobility scooters. 6. 2025/26 Financial Statement There was submitted a report by the Chief Finance Officer (25/273) (1) providing details of actual income and expenditure to 30 September 2025 and; (2) providing the projected outturn for 2025/26. Resolved: The actual and projected income and expenditure to 31 March 2026, as set out in Appendix 1 to Report 25/273, be noted. Page 8 of 42
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Our vision is a Perth and Kinross where everyone can live life well, free from poverty and inequality ___________________________________________________________________ Committee or Board: Perth Common Good Fund Committee Date of Meeting: 02 February 2026 Report Title: Applications for Financial Assistance Report Number: 26/29 Report Author: Sarah Kimmet, Community Empowerment Officer communityempowerment@pkc.gov.uk Organisational Lead: Elaine Ritchie, Strategic Lead for Housing and Communities ___________________________________________________________________ 1. Purpose 1.1 The report asks Perth Common Good Fund Committee to consider eight small grants, two cost of living, and three capital grant applications. 1.2 Sections 1. Purpose 2. Recommendation 3. Background / Main Issues 4. Proposals - Small Grants 5. Proposals – Cost of Living Grants 6. Proposals – Capital Grants 7. Conclusion 8. Impact and Value Assessment 9. Appendices 2. Recommendation It is recommended that the Committee: 2.1 Consider the grant applications and agree any financial assistance to be awarded. 5 Page 9 of 42
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3. Background / Main Issues 3.1 Perth and Kinross Council owns land and property which forms part of the Common Good of the former burghs in Perth and Kinross and has a statutory duty in terms of section 15 of the Local Government etc. (Scotland) Act 1994 to administer this land and property "having regard to the interests of the inhabitants" of those former burghs. This duty also applies to the administration of the associated Common Good Funds. 3.2 The Common Good Funds have traditionally demonstrated their support to local residents and organisations by distributing grants. These grant awards allow individuals and local organisations to carry out a wide range of community-based activities. 3.3 Applications to Common Good Funds vary across the different former burghs of Perth and Kinross. The Perth Common Good Fund is larger and receives a much higher number of applications than the other Funds. Therefore, additional criteria are applied to assist with assessing applications (See Appendix 1). 3.4 The 2025/26 Budget for the Perth Common Good Fund was approved at the Committee meeting on 03 February 2025 (Report 25/21 refers). A summary of the approved Financial Assistance budget, committed grant funding, and the budget remaining, is provided below: 2025/26 Financial Assistance Budget St John’s Kirk Carillon Perth Strathearn Round Table City of Perth Salute Perth Mela Festival Small Grants Cost of Living Grant Capital Grants £2,000 £20,000 £17,500 £17,500 £75,000 £30,000 £50,000 Value of grants paid and committed St Johns Kirk Carillon Perth Strathearn Round Table City of Perth Salute Perth Mela Festival Small Grants Cost of Living Grant Capital Grants £0 £20,000 £17,500 £17,500 £47,309 £22,133.95 £32,596.84 Remaining Financial Assistance Budget St Johns Kirk Carillon Perth Strathearn Round Table City of Perth Salute Perth Mela Festival Small Grants Cost of Living Grant Capital Grants £2000 £0 £0 £0 £27,691 £7,866.05 £17,403.16 Value of funding requested and under consideration Page 10 of 42
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St Johns Kirk Carillon Perth Strathearn Round Table City of Perth Salute Perth Mela Festival Small Grants Cost of Living Grant Capital Grants £2,000 £0 £0 £0 £17,727 £9,624 £6,555.72 4. Proposals - Small Grants Hearts and Minds 4.1 Hearts and Minds are seeking a grant of £2,020 towards their 2026 Clowndoctors in the Classroom project at Fairview Primary School. 4.2 Hearts & Minds aim to help vulnerable people overcome feelings of powerlessness, anxiety and isolation through the art of therapeutic clowning. The Clowndoctors in the Classroom programme supports learners with complex additional support needs to have positive learning experiences. The Clowndoctors facilitate the delivery of the Curriculum for Excellence through sensory play and character-based theatrical clowning, encouraging participation, increased confidence, increased social interaction and improved verbal and non-verbal communication skills. The use of magic, music, puppetry, improvisation and slapstick focuses on literacy and language, numeracy, dance and movement, music and expressive arts, drama and role play. The programme has received positive feedback from the school and parents in previous years. 4.3 Clowndoctors visit the school throughout the academic year providing one-to- one support for those children who require more tailored approaches and whole class engagement with others. 20 pupils from the Common Good area will benefit. 4.4 A breakdown of project costs is detailed below: Specific items Basis of Costing Amount Artist fees – 2 x freelancers £148pp per visit x 36 visits £10,656 Training costs £29 per visit x 36 visits £1,055 Travel costs £35 x 36 visits £1,260 Costumes, props, miscellaneous admin costs £11 x 36 visits £396 Programme Management Costs £49 x 36 visits £1,764 Total proposed expenditure £15,120 The Gannochy Trust £10,000 New Park Educational Trust £2,100 Simon and Philip Cohen Charitable Trust £1,000 Funding Requested from Perth Common Good Fund £2,020 Page 11 of 42
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4.5 Hearts and Minds have received the following funding from the Common Good Fund in the previous three years: Year Amount Project 2024/25 £1,536 Clowndoctors in the Classroom 2025 Consideration 4.6 In line with Criteria 9.8 committee are asked to consider the application and agree any level of funding to be awarded. Perth Floral Art Club 4.7 Perth Floral Art Club are seeking £425 towards coach hire to attend the Scottish Association of Flower Arrangement Society (SAFAS) 70th Anniversary Flower Festival in Dunfermline on 9th May 2026. 4.8 Perth Floral Art Club seek to stimulate and encourage interest in floral art and related subjects. The club is open to all who are interested in floral art, nature, gardening, caring for the environment, and creative crafts. The club has a long history in Perth and has arranged flowers for the Festival of The Arts in Perth City for over 50 years. The club are seeking funds to hire a coach to attend the SAFAS 70th Anniversary Flower show. The club will be involved in staging three exhibits at the Flower Festival at a cost to the club. To date the members have raised over £300 towards the cost of staging these exhibits through club sales nights. Club funds will contribute to further costs of the exhibits. Attending this celebratory event allows members to appreciate the creativity and hard work of their peers and fosters a sense of friendship among club members and the wider Scottish organisation. Whilst some members of the club can drive, there would not be enough space available for everyone to attend in cars. By hiring a private coach, the group aim to make the experience more inclusive for their senior members alleviating anxiety around mobility and accessibility and fostering comradery. It is expected that 20 people from the Common Good Area will benefit. 4.9 A breakdown of project costs is detailed below: Specific items Basis of Costing Amount Coach Hire Quote from WeGo Coach and Minibus £425 Funding Requested from Perth Common Good Fund £425 4.10 Perth Floral Art Club have not received funding from the Common Good Fund in the previous three years. Page 12 of 42
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Consideration 4.11 A grant of up to £200 is considered consistent with criteria 9.6. Holiday@Home at Perth Baptist Church 4.12 Perth Baptist Church are seeking £2,500 towards trip costs and catering for their 2026 Holiday@Home project. 4.13 Holiday@Home is a three-day event held each summer. The aim is to provide a holiday experience for older adults. There are activities, outings, food and fun, but above all, friendship for those in the community who are lonely or isolated because of age, infirmity or disability. The Church recognises that adults who are more socially connected are healthier and live longer than their more isolated peers. Further events will be held throughout the year to consolidate friendships made during the Holiday@Home event. At the summer event, there will be three outings and grant funding will go towards the cost of hiring a coach, venue entrance fees and the provision of a nutritious lunch. In previous years and as a result of attending the Holiday@Home event individuals have gained confidence to go out more to meet other people, thereby alleviating loneliness. For some guests, the summer event will be their only holiday. Holiday@Home began in 2017 when it was recognised that elderly people enjoy holidays but can find it difficult to travel. Since 2017, numbers have steadily increased with a total of 50 guests involved in 2025. This event is eagerly anticipated, and guests have provided positive feedback. It is anticipated that up to 54 people from the Perth City Common Good area will benefit, as well as 6 from the wider Perth and Kinross area. 4.14 A breakdown of project costs is detailed below: Specific items Basis of Costing Amount Staff costs – Community Pastor Annual Cost £2,500 Staff costs – Admin Support Annual Cost £100 Venue Costs Perth Baptist Church £30 Coach Hire Estimate based on 2025 cost £1,500 Catering Estimate based on 2025 cost £1,500 Entrance Fees Estimate based on 2025 cost £300 Promotional material, printing, postage costs Estimate based on 2025 cost £200 Wheelchair hire Rental costs £45 Total proposed expenditure £6,175 Contribution from individuals (estimate based on previous years between £5 and £50 per person) £1,000 Contribution from Perth Baptist Church £2,675 Funding Requested from Perth Common Good Fund £2,500 Page 13 of 42
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4.15 Perth Baptist Church have received the following funding from the Common Good Fund in the previous three years: Year Amount Project 2025/26 £2,500 Open Circle 2023/24 £2,000 Holiday@Home Consideration 4.16 In line with Criteria 9.8 committee are asked to consider the application and agree any level of funding to be awarded. Perth Festival of the Arts 4.17 Perth Festival of the Arts are seeking £2,907 towards the 2026 Community Stages and Big Sing Project. 4.18 Perth Festival of the Arts is a registered charity who have delivered an annual arts festival for over fifty years. The 10-12 day event is a vibrant celebration of the visual and performing arts that spans around 10 venues and outdoor spaces in the city centre and involves over 14,000 people. The festival covers a wide range of arts and aims to inspire people of all ages and backgrounds to experience the arts and enjoy new opportunities. They aim to build Perth’s profile as a Festival City and a city for culture, engaging both local and visitor audiences. Each year the festival works with around 2,000 children and young people, developing their arts experiences, self-expression, self-confidence, teamwork and other transferable skills. They offer opportunities for young performers as well as bringing creative arts workshops to schools across Perth & Kinross. 4.19 The 2026 festival will be the 54th year and will run from 21-30 May 2026 delivering around 30 citywide events. Funding is being sought for: 6 Community Stage concerts across churches and outdoor plazas on weekends during the festival featuring local arts groups e.g. Fair City Singers children’s choir & Perthshire Brass; 7 free schools lunchtime concerts and a Perth Youth Orchestra performance in St John’s Kirk; a large-scale ‘Big Sing’ with the Instrumental Music Service (IMS), uniting 500 children from local primary schools and parents for a big sing concert at the George Duncan Arena in North Muirton. These community performances celebrate Perth & Kinross’ home-grown artistic talent and provide inclusive and accessible concerts for local audiences. These events are free to the public. An estimated 130 amateur performers, 250 senior school musicians and 500 primary pupils from the Common Good area will take part. Performances are expected to reach over 2,500 audience members with an estimated 2,000 being from Perth. Many local groups support and work with the festival on these community performances as well as health and social care charities to extend access to people who face barriers to participation. Page 14 of 42
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4.20 A breakdown of project costs is detailed below: Specific items Basis of Costing Amount Performance fees – contribution to community organisations to cover their costs £400 x 7 groups £2,800 Production Costs Chairs Quote - £373 Piano Tuning Quote - £75 Gazebo hire Quote - £390 Sound engineers - £200 £1,038 Venue Hire – St John’s Kirk – 7 half days St Matthews – 1.5 days Quote - £1,400 Quote - £530 £1,930 Transport – Transport for local schools for lunchtime concerts and big sing event Quote £1,050 Programme printing Quote £30 Performance Royalties Estimate £30 x 14 events £420 Total proposed expenditure £7,268 Public donations (optional donations via collection plates at churches) £800 Contribution from Festival £3,351 The Russell Trust (secured) towards transport costs for Big Sing event £210 Funding Requested from Perth Common Good Fund £2,907 4.21 Perth Festival of the Arts have received the following funding from the Common Good Fund in the previous three years: Year Amount Project 2024/25 £2,281 Perth Festival of the Arts 2025 2023/24 £1,942 Perth Festival of the Arts 2024 2022/23 £1,535 Perth Festival of the Arts 2023 Consideration 4.22 A grant of up to £2,907 is considered consistent with criteria 9.2a . 64th DH Knieja Girl Guides Perth Unit (Polish Scouting Association) 4.23 The 64th DH Knieja Girl Guides are seeking £1,000 towards their 2026 Summer Camp. Page 15 of 42
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4.24 The 64th DH Knieja Girls Guides, part of the Polish Scouting Association, is a community-based group dedicated to the holistic development of young girls. Through the Scout method, learning by doing, teamwork, and outdoor challenges, they foster personal growth, character building, and essential life skills in a safe, inclusive environment. The group helps members strengthen social bonds, embrace cultural identity, and become active, positive contributors to their community. 4.25 The group are applying for financial support for 12 girls, 2 young leaders and 2 adult volunteer leaders from Perth, to attend the 2026 Scout summer camp “The Path” in Walesby Forest. The grant will reduce the cost per participant and ensure equal access for all girls regardless of financial circumstances. The camp helps build confidence, resilience, leadership, and teamwork through outdoor learning, strengthens friendships, and supports mental wellbeing. For many participants, this is the only extended opportunity for outdoor education and personal growth during the year. 4.26 A breakdown of project costs is detailed below: Specific items Basis of Costing Amount Campsite Fee £130 x 16 £2,080 Food and kitchen supplies £70 x 16 £1,120 Programme trip and materials £80 x 16 £1,280 Coach Hire and equipment transportation £70 x 16 £1,120 Total proposed expenditure £5,600 Polish Community Foundation (pending) towards transport costs £800 Allander (secured) towards campsite fee £450 Group fundraising (estimate) £300 Individual contributions (subject to change based on grant funding and fundraising) £190 per person x 16 £3,040 Funding Requested from Perth Common Good Fund £1,000 4.27 The Polish Scouting Association have received the following funding from the Common Good Fund in the previous three years of which £1,000 was for the 64th DH Knieja Girl Guides Unit specifically: Year Amount Project 2025/26 £900 Cub Summer Camp 2025/26 £1,000 Girl Guide and Boy Scout Summer Camp 2024/25 £1,000 Cub Camp 2024/25 £500 Girl Scout World Jamboree 2024/25 £1,000 Scout Summer Camp Page 16 of 42
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2024/25 £500 Boy Scout World Jamboree 2023/24 £1,080 Scout Leadership Course 2023/24 £1,000 Cub Day Trip 2023/24 £588 Cub Camp Consideration 4.28 A grant of up to £1,000 is considered consistent with criteria 9.7. 44th DH Boy Scouts (Polish Scouting Association) 4.29 The 44th DH Knieja Boy Scouts are seeking £1,000 towards their 2026 Summer Camp. 4.30 The 44th DH is a boy scout unit supporting the development of young people in Perth through outdoor education, skills training and character-building challenges. Their aim is to help boys grow into confident, responsible and resilient individuals who contribute positively to their community. The group are applying for financial support for 13 boys from Perth, along with 1 young leader and 1 adult volunteer leader, take part in the 2026 Scout summer camp “Zarzewie.” The programme focuses on outdoor skills and teamwork encouraging responsibility and moral development. The experience strengthens wellbeing and social connection and offers meaningful time outdoors that many of the boys seldom have during the year. The grant will reduce individual costs and ensure all boys can participate. 4.31 A breakdown of project costs is detailed below: Specific items Basis of Costing Amount Campsite Fee £130 x 15 £1,950 Food and kitchen supplies £70 x 15 £1,050 Programme trip and materials £80 x 15 £1,200 Coach Hire and equipment transportation £70 x 15 £1,050 Total proposed expenditure £5,250 Polish Community Foundation (pending) towards transport costs £800 Allander (secured) towards campsite fee £450 Group fundraising (estimate) £300 Individual contributions (subject to change based on grant funding and fundraising) £190 per person x 15 £2,850 Funding Requested from Perth Common Good Fund £1,000 Page 17 of 42
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4.32 The Polish Scouting Association have received the following funding from the Common Good Fund in the previous three years of which £2,000 was for the 44th DH Boy Scout Unit specifically: Year Amount Project 2025/26 £900 Cub Summer Camp 2025/26 £1,000 Girl Guide and Boy Scout Summer Camp 2024/25 £1,000 Cub Camp 2024/25 £500 Girl Scout World Jamboree 2024/25 £1,000 Scout Summer Camp 2024/25 £500 Boy Scout World Jamboree 2023/24 £1,080 Scout Leadership Course 2023/24 £1,000 Cub Day Trip 2023/24 £588 Cub Camp Consideration 4.33 A grant of up to £1,000 is considered consistent with criteria 9.7. St John’s Kirk 4.34 St John’s Kirk are seeking their annual grant of £2,000 towards the 2026 ringing of the Perth Carillion Programme. 4.35 In February 2022 committee agreed an annual award to St John’s Kirk of £2,000 towards the Carillion programme (Report 22/39 refers). 4.36 St John’s Kirk plan to use the grant to provide the carillonneur with a nominal stipend towards costs. There are 14 concerts planned for 2026. Local residents, businesses and the wider area will benefit from bringing high- quality carillon music into the heart of the city which last year hosted a UK Festival for Carillonneurs. Success will be measured through visitor feedback, website analytics, and the continued engagement of the community. 4.37 A breakdown of project costs is detailed below: Specific items Basis of Costing Amount Carillonneur’s fee 14 x £140 £1,960 Programmes and Marketing Estimate £40 Total proposed expenditure £2,000 Funding Requested from Perth Common Good Fund £2,000 Page 18 of 42
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4.38 St John’s Kirk have received the following Common Good funding over the previous three years: Year Amount Project 2024/25 £2,000 Carillion Recitals 2025 2024/25 £10,000 Works to spire 2023/24 £2,000 Carillion Recitals 2023/24 2022/23 £2,000 Carilion Recitals 2022/23 2022/23 £20,000 Works to spire and finial Consideration 4.39 In line with Criteria 9.8 committee are asked to consider the application and agree any level of funding to be awarded. Perthshire Musical (Competition) Festival Association 4.40 Perthshire Musical (Competition) Festival Association are seeking £8,100 towards their 102nd annual festival in March 2026, known locally as Perform in Perth. 4.41 Perthshire Musical (Competition) Festival exists to advance, promote and encourage involvement in the performing arts through running an annual competitive festival. This annual festival showcases talented performers of all ages from Perth and Kinross and beyond in music, speech, drama, and dance. Supported by grants to keep admission affordable, it offers professional adjudicated competitions, volunteer opportunities, and community engagement through local schools and services including the Instrumental Music Service. As well as grant funding the event will receive funding from admission charges, patron subscriptions, fundraising, merchandise sales, programme sponsorships and entry fees, with any surplus reinvested into the next year’s event. In 2022, the festival received the Queen’s Award for Voluntary Service. 4.42 A breakdown of project costs is detailed below with more detail provided in appendix two: Specific items Basis of Costing Amount Facility Hire Budget £16,250 Adjudicators & Accompanists Budget £10,782 Other fees and costs as detailed in appendix two Budget £13,564 Total proposed expenditure £40,596 Contribution from group/individuals (admission charges, patron subscriptions, fundraising, merchandise sales, programme sponsorship) £12,980 Page 19 of 42
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Contribution by participants (entry fees) £9,720 Forteviot Trust (approved annual grant) £1,650 Thomson trust (approved annual grant) £1,200 Perth Rotary Club (approved) £1,000 Perth Guildry (pending) £1,350 Funding Requested from Perth Common Good Fund £8,100 4.43 Perthshire Musical (Competition) festival Association have received the following funding from the Common Good Fund in the previous three years: Year Amount Project 2024/25 £6,230 Perform in Perth 2025 2023/24 £6,000 Perform in Perth 2024 2022/23 £5,424 Perform in Perth 2023 Consideration 4.44 It is considered that a grant of up to £8,100 is consistent with Criteria 9.2(b). 5. Proposals – Cost of Living Grants Perth Hope Hub 5.1 Perth Hope Hub are seeking £1,720 towards their 2026 Christmas Support programme. 5.2 Perth Hope Hub seek to support individuals experiencing addiction, homelessness and mental health issues through befriending, and providing food, clothing and household items. They aim to offer hope and encouragement for service users working towards rehabilitation. The Christmas Support programme provides a free Christmas meal with fellowship on the 25th December for all those who suffer from isolation and marginalisation and do not have family to celebrate with. They will also provide food hampers for those who will struggle to buy food, as well as warm home packs for those in fuel poverty. The project is supported by volunteers who do the shopping, cooking, and preparation of hampers. The need for the project was highlighted by a variety of professional support workers in the area and in previous years there has been good uptake for the project. Many people appreciated the safe and welcoming space. It is anticipated that 110 people from the Common Good area will benefit. Page 20 of 42
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5.3 A breakdown of project costs is detailed below: Specific items Basis of Costing Amount Food for Christmas meal Based on previous year’s costs £950 Heating and power for the venue Hourly Rate £80 Food hampers and warm pack items Based on previous year’s costs £770 Total proposed expenditure £1,800 Ineligible funds under criteria 11.6 – venue costs at own venue £80 Funding Requested from Perth Common Good Fund £1,720 5.4 Perth Hope Hub have not received funding from the Common Good Fund in the previous three years. Consideration 5.5 In line with Criteria 9.8 committee are asked to consider the application and agree any level of funding to be awarded. Perth College UHI 5.6 Perth College UHI are seeking £7,904 towards their Big Project 2026/27. 5.7 The Big Project is a support system which provides free access to essential food, fresh fruit, and toiletries for students and their families. Student representatives and support services have highlighted access to basic necessities as a growing issue due to the rising cost of living. Over the past year, demand has doubled, and the project now supports 400 students each week many of whom are residents of the Common Good Area. The programme provides accessible points across the campus that are discreet and dignified spaces where students can collect items freely. The initiative supports not only students, but also their families, with some students collecting items which are taken home for family meals. Funding will help to stock essential non-perishable food items, fresh fruit, sanitary and hygiene products, and other essential supplies. As well as promoting wellbeing and dignity the project aims to encourage equity and inclusion, build a supportive college community, enhance academic success, encourage social responsibility by raising awareness of social issues, and strengthen community partnerships. The college seek partnerships with local businesses and organisations with the aim of creating a long-term community-support model. The project has support from PKAVS, The Big Hoose Project, local businesses, community groups, and college staff and students who contribute through donation drives. These partnerships help strengthen the project, although donations alone cannot meet current levels of demand. Page 21 of 42
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5.8 A breakdown of project costs is detailed below: Specific items Basis of Costing Amount Weekly food and non-perishable items £125 budget per week x 40 weeks £5,000 Fresh fruit provision £27 budget per week x 40 weeks £1,080 Additional weekly essential items and contingencies to meet additional demands £45.60 per week x 40 weeks £1,824 Total proposed expenditure £7,904 Funding Requested from Perth Common Good Fund £7,904 5.9 Perth College UHI have received the following funding from the Common Good Fund in the previous three years: Year Amount Project 2025/26 £2,500 The Big Project 2024/25 Consideration 5.10 In line with Criteria 9.8 committee are asked to consider the application and agree any level of funding to be awarded. 6. Proposals – Capital Grants Children and Disability (CAD) Social Work Team 6.1 The CAD team are seeking £3,775.88 towards their Family Allotment Project. 6.2 The CAD team provides statutory and voluntary support and intervention for families in Perthshire who have a child/children with a severe and enduring disability that causes significant impact on the family. Many of the families are financially struggling with the impact of their child’s disability and live in poverty, this is often because they have had to give up work to care for their child or the pressure of caring has resulted in the breakdown of relationships. Many of them live in households without any outdoor space and experience social isolation as a result of their caring responsibilities. The families often find themselves unable to access universal services due to limitations and restrictions encountered due to the disabilities their children experience. The CAD team provide a variety of supports and interventions for these families. 6.3 The team have secured an arrangement with North Perth Allotment Association to utilise part of the community orchard, as an allotment specifically for families. The space is accessible and secure, and families will be invited to use the space to learn about horticulture, meet sensory needs and provide a safe outdoor space for them to enjoy in a supportive way. Page 22 of 42
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The team will also be running supported sessions for carers to use the space in a therapeutic way. They intend to grow food, promote safe play, model parenting and provide respite for caregivers. In turn it is hoped this will improve mental health and wellbeing, provide a distraction and safe space for emotional healing/processing, improve opportunities and outcomes, and reduce social isolation. They will be able to learn about healthy eating, food production and the benefits of being in nature. The aim is to involve as many families as possible in the planning and running of the project. The team supports 101 families, 43 of whom are residents of the Perth Common Good area totalling 126 people. Of the families who are not resident of Perth Common Good area, almost all have children at Fairview School. 6.4 The project has the support of the North Perth Allotment Association who with funding from CO-OP Community Fund will cover two years allotment fees at £85 per year and provide some waterproofs and wellies for families to use. 6.5 A breakdown of project costs is detailed below: Specific items Basis of Costing Amount Water butts x 2 Quote £120 Poly tunnel Quote £916.30 Shed Quote £339 Slabs & Aggregate Quote £356.98 Sleepers for Raised Beds Quote £393.84 Bark, Topsoil, Compost Quote £300 Gardening Gloves Quote £29.60 Fencing Quote £700 Camping Chairs x 4 Quote £34.00 Sand and Water Tray Quote £504 Tools – two sets of hand tools, one set of full tools Quote £82.16 2 Years Allotment Fees Quote £170 Total proposed expenditure £3,945.88 North Perth Allotment Association with support from Co- Op £170 Funding Requested from Perth Common Good Fund £3,775.88 6.6 The Children and Disability Social Work Team have not received Common Good Funding in the previous three years. Consideration 6.7 A grant of up to £986.47 is considered consistent with criteria 10.3. Page 23 of 42
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Mindspace & PKAVS 6.8 Mindspace and PKAVS are jointly seeking £11,735 towards the Gateway Repair Project. 6.9 Mindspace is mental health charity with 45 years of experience supporting people across Perth and Kinross. They promote positive mental wellbeing by providing accessible, high-quality services that empower people to live healthier, more fulfilling lives. Services include adults, couples and young people’s counselling, recovery colleges, and peer support. They are applying to the Common Good Fund in partnership with PKAVS, a local wellbeing charity supporting people and communities across Perth and Kinross. The Gateway in North Methven Street is owned by Perth Cathedral but leased to PKAVS on a 50-year lease and subleased to Mindspace who aim to turn it into a Mental Health Hub. Since taking on the sublease, a number of maintenance issues have become apparent and been addressed, including replacing the boiler at cost of £58,000 split between the various tenants. The organisations now need to address the sliding front entrance doors and the elevator. Repairing the doors will improve heat retention and safety. Currently the doors make the reception area cold and draughty, making it uncomfortable for staff, visitors, and clients. Water also comes through the doors during heavy rainfall. The elevator has been highlighted as a health and safety issue and needs work to allow it to continue to be useable. There are 6 tenant organisations who use the site including for Blue Badge occupational health assessments and Centre for Inclusive Living PK where clients require accessibility features such as sliding doors and elevators. Hundreds of people use the Gateway each week, with Mindspace supporting in excess of 1,500 people each year. It is estimated that at least 65% of Mindspace clients are from the Perth Common Good area, and around 70% of people attending other services at the Gateway are also from the Common Good area. 6.10 A breakdown of project costs is detailed below: Specific items Basis of Costing Amount Works to Doors Quotes: 3.5m Record STA20 operator and floor guide kit - £5,363.12 Fitting costs - £2,332 VAT - £1,539 £9,235 Works to Elevator Quotes: One side collapsible guard rail - £1,447.29 Repair Engineer - £576 Delivery - £25 £2,500 Page 24 of 42
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VAT - £410 Contingency - £41.71 Total proposed expenditure £11,735 Funding Requested from Perth Common Good Fund £11,735 6.11 Mindspace have not received funding from the Common Good Fund in the previous three years. 6.12 PKAVS have received the following Common Good Funding over the previous three years: Year Amount Project 2025/26 £3,799.90 Shopmobility New Scooters 2025/26 £1,200.82 Walled Garden Christmas Projects 2023/24 £16,164 Walled Garden Capital Works – Room for Recovery Phase 4 2022/23 £17,000 Walled Garden Capital Works – Room for Recovery Phase 4 Consideration 6.13 A grant of up to £2,933.75 is considered consistent with criteria 10.4. Julie Young Dance School (Community Dance Group) 6.14 Julie Young Dance School is seeking £2,635.50 towards various equipment costs. 6.15 Julie Young Dance School, led by Julie Young as a sole trader, is supported by a parent committee that manages fundraising and community initiatives. The school engages the local community through performances that celebrate cultural heritage, promote inclusion, and foster community spirit. It provides young people with opportunities to perform in diverse settings such as care homes, parades, and public events, helping them build confidence, develop skills, and enjoy dance in a supportive environment. When possible, the group represents Perth and Kinross at wider events, showcasing regional pride and talent. The community ethos of the school was recognised in 2022 when Julie Young was awarded an MBE for services to young people and dance in Perth and Kinross. Fundraising supports the school to be inclusive to those from all backgrounds including low-income families, care experienced young people, and those with additional needs. Page 25 of 42
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As well as teaching Highland Dance at the school, they enjoy celebrating cultural diversity and have a diverse student population. The school has taken part in many local events including City of Perth Salute, Christmas Light Switch On and Perth Mela Festival. As the demand for outdoor community performances increases the school must meet rising costs, and some of their essential equipment is now below the standard to ensure safe, high-quality events. Funding will be used to purchase replacement equipment and local procurement will be considered before purchasing further afield. 100 young people and 2 adults from the Common Good area will directly benefit, with many more benefiting from the performances. 6.16 A breakdown of project costs is detailed below: Specific items Basis of Costing Amount Changing Tents – mobile facilities to provide privacy and safeguarding at outdoor events. Online research £540 Lighting for changing tents Online research £93 Mobile speaker – portable and waterproof Online research £669 Parade Shoes Online research 20 x £30 £600 Trolleys for Transporting Equipment Online research 2 x £86 £172 Pop-up Banner Online research £80 Mobile Dance Flooring Quote £8,388 Total proposed expenditure £10,542 Funding Requested from Perth Common Good Fund £2,635.50 6.17 Julie Young Dance School have not received funding from the Common Good Fund in the previous three years. Consideration 6.18 A grant of up to £2,635.50 is considered consistent with criteria 10.3. 7. Conclusion 7.1 The Committee is asked to consider the applications and agree any financial assistance to be awarded. 8. Impact and Value Assessment 8.1 Perth_Common_Good_Fund_Applications_for_Financial_Assistance.pdf Page 26 of 42
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9. Appendices 9.1 Perth Common Good Fund Criteria 9.2 Perthshire Musical (Competition) Festival Association 2026 Budget Page 27 of 42
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Appendix 1 PERTH COMMON GOOD FUND REVISED FINANCIAL ASSISTANCE CRITERIA 1. All grants are awarded at the discretion of the Perth Common Good Fund Committee. 2. Within the boundary of the Perth Common Good area and if funding is available, applications will be considered from individuals and groups for projects or activities which demonstrate benefit to the residents of the City of Perth. 3. The Perth Common Good area is restricted to Elected Member Ward 10 Perth City South, Ward 11 Perth City North, and Ward 12 Perth City Centre. Applications for financial assistance from individuals residing or groups operating outwith the boundary of the Perth Common Good area must clearly demonstrate that the project or activity to be undertaken will provide benefit to the residents of the City of Perth. 4. Applications for financial assistance from schools and school groups (e.g. Parent Councils) within the Perth Common Good area will be considered regardless of where participating pupils reside. 5. The Financial Year for the Perth Common Good Fund covers the period 1 April to 31 March. The Perth Common Good Fund Committee meets five times per year to consider applications for financial assistance and other business matters; Committee meeting and application deadline dates are 5 Page 29 of 42
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available on the Council’s Community Grants webpage via the following link: http://www.pkc.gov.uk/pkgrantsdirect. 6. Applications for financial assistance must be submitted to the Perth Common Good Fund Committee in advance of the project or activity taking place. Retrospective applications where expenditure is incurred during the time between the application submission deadline date and the date of the Committee meeting will be considered however the applicant must be aware that funding may not be approved by Committee. 7. A separate Capital Grants fund will be maintained to support applications for financial assistance towards the funding of building improvement works, and the acquisition of equipment. Applications for Capital Grant funding assistance should be submitted to the first Perth Common Good Fund Committee meeting of the new financial year, which normally takes place during April or May. The Capital Grants fund will normally close until commencement of the next financial year, however the Committee may consider late applications if Capital Grant funding remains available. 8. The following conditions shall apply to all applications for financial assistance: 8.1 The application for financial assistance must demonstrate that the funding will provide benefit to the residents of the City of Perth. The Perth Common Good Fund Committee must be satisfied that all disbursements from the fund meet this requirement and the Committee decision in this regard is full and final. 8.2 The Perth Common Good Fund should not be viewed as a resource to supplement the funding of Council services; applications for financial assistance from Council services are therefore not encouraged. Any application submitted by a Council service will be considered by the Perth Common Good Fund Committee on its own merits. 8.3 Applicants who are seeking funds to purchase resources, or undertake capital projects are asked to demonstrate that they are sourcing these from local providers where these can reasonably meet their needs. 8.4 All awards of £400 or less will be paid in advance, but recipients must complete an end of grant monitoring form and provide evidence of spend based on their initial application Awards greater than £400 must be claimed on completion of the project and within three months of the activity taking place. The claim should include an end of grant monitoring form and evidence of spend, based on the initial application. Funding for awards not claimed will be returned to the Fund. 9. Small Grants: 9.1 Applications for financial assistance will be considered by the Perth Common Good Fund Committee in line with the criteria below: - Page 30 of 42
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9.2 Organisation of events/games/festivals including prize awards: - a) No entry fee payable by the public: up to maximum of 40% of the total actual costs. b) Entry fee payable by the public (commercial event): up to a maximum of 20% of the total actual costs subject to the submission of an evidenced Income & Expenditure account for the event. c) In the event, that the Common Good funding of a commercial event results in a profit, the level of funding award will be reduced accordingly. d) In the event, that the commercial event is loss making, the Common Good funding may be used to underwrite the loss, subject to the level of funding approved by Committee. e) Grants will not be paid for any event/games/festival which are cancelled following the approval of funding by Committee. 9.3 Hire of hall and provision of prizes for school prize giving ceremonies – up to a maximum of 40% of total costs. 9.4 Voluntary work overseas by individuals: - 6 months or more: up to £400 per individual Up to 6 months: up to £250 per individual 9.5 Attendance at summer schools/events by individuals or groups of up to 5: More than 2 weeks: up to £150 per individual One to two weeks: up to £100 per individual 9.6 Excursions/Parties (up to two applications per year per group): - Contribution of up to 50% towards the actual costs. Each organisation is permitted a maximum of two applications during the course of a financial year. Overall grant to be capped at £10 per individual with an overall maximum grant of up to £1,000. 9.7 Visits or trips by and from School/Youth/Sport/Music groups: - For groups of between 6 and 10 people, a flat contribution of £500. For groups of 11 or more; a contribution of £50 per person to a maximum of £1,000 for youth groups, senior citizen or vulnerable groups for activities of one week or more. 9.8 Any other purpose where it can be demonstrated that there is a benefit to the residents of the City of Perth. 10. Capital Grants: - 10.1 The funding of applications for Capital Grant funding will be restricted to the available annual budget. Page 31 of 42
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10.2 It is expected that the total funding available will be fully committed at the first meeting of the Perth Common Good Fund Committee at the start of the new financial year. In the event, that funding is not fully committed, the Common Good Fund Committee may choose to either roll forward the unallocated funding to the next financial year or consider further applications during the year. 10.3 Acquisition of equipment and uniforms - consideration on merits up to a maximum of 25% of total cost, subject to the budget available. 10.4 Provision and improvement of buildings - consideration on merits up to a maximum of 25% of total cost and up to £50,000, subject to the budget available. Note that the facilities must be available to the general public. 11. Expenditure which is not eligible for funding awards: 11.1 Assistance with further or higher education fees 11.2 Charity fundraising e.g. sponsored walk/cycle/bungee etc. 11.3 Town twinning activities 11.4 Organisations with religious or political associations where there are restrictions on usage or availability 11.5 Core funding of the voluntary sector 11.6 Assistance with day to day running costs e.g. the rental of premises, employee costs etc. Page 32 of 42
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Budget Modelling Perthshire Musical (Competition) Festival Association - known locally as “Perform in Perth” 2026 Festival Year ended 31 July 2026 Budget £ Income Patrons' Subs 1920.00 Grants Target £12,000.00 Perth Rotary 1000.00 Anticipated Annual Charitable Grants £2,600 0.00 Forteviot Trust 1500.00 Thomson Charitable 1100.00 Entry Fees 9720.00 Admissions 8177.00 Donations 880.00 Gift Aid Recovered 586.00 Bank Interest 1172.00 Fundraising Income 1103.00 Programme Sales 1030.00 Advertising 750.00 Other Income 0.00 Food & Drink Sales 0.00 Total Income 27018.00 Expenditure Facility Hire 16150.00 Streaming/IT Licences 1550.00 Adjudicators/Accompanists Fees 10782.00 Printing/Stationery/Advertising 1756.00 Sheet Music 518.00 Piano Hire/Tuning 100.00 Postage/Sundries/Expenses incl. 2 x iPads 1400.00 Federation Subscription 350.00 Honoraria 3867.00 Insurance Costs 856.00 Programme Costs 800.00 Syllabus Costs 369.00 Travel Subsidies 400.00 Audit Fees 100.00 Stripe Fees 1.00 PayPal Fees 75.00 PayPal Inc Fees 90.00 Mushram 472.00 Van to transport materials 700.00 Facilty Hire Costs 100.00 Food & Drink Costs 160.00 Total Expenditure 40596.00 Net Surplus/(Deficit) Before Grant Income -13578.00 Page 1 5 Page 33 of 42
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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: 2 February 2026 Report Title: 2026/27 Budget & 2025/26 Financial Statement Report Number: 26/30 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 seek approval of the 2026/27 budget for the Perth Common Good Fund and provide details of actual income and expenditure to 31 December 2025 and the projected outturn for 2025/26. 1.2 Sections 1. Purpose 2. Recommendation 3. Background/Context 4. Main Issues 5. Conclusion 6. Impact Value Assessment 7. Appendices 2. Recommendation It is recommended that the Committee: 2.1 Approve the Perth Common Good Fund Budget for 2026/27, as set out in Appendix 1; 2.2 Note the draft Budgets for the Fund for 2027/28 and 2028/29, as set out in Appendix 1; 2.3 Note the actual and projected income and expenditure to 31 March 2026 for the Perth Common Good Fund for 2025/26, as set out in Appendix 2. 6 Page 35 of 42
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3. Background/Context 3.1 This report seeks approval of the 2026/27 budget for the Perth Common Good Fund and provides an update on the actual income and expenditure to 31 December 2025 and the projected outturn for 2025/26. 4. Main Issues Budget 2026/27 4.1 The proposed budget for 2026/27 and the draft budgets for 2027/28 and 2028/29 reflect current prices and have been prepared in line with activity undertaken in 2024/25 and 2025/26, with the anticipated costs which are likely to be incurred in future years. 4.2 Appendix 1 provides a summary of the actual outturn for the years 2022/23 to 2024/25, together with the projected outturn for 2025/26. Also included is the proposed budget for 2026/27, and draft budgets for the following two financial years. 4.3 The proposed budgets for 2026/27 to 2028/29 include a surplus to provide contingency for any in-year movement in the actual income received and/or expenditure incurred. 4.4 In line with previous years, the 2026/27 Perth Common Good Fund budget and medium-term plan is based upon a strategy of distributing the annual income of the Fund, whilst protecting the Fund balance. 4.5 There does, however, remain the risk that the Fund balance may be reduced in the event of a shortfall in income or if expenditure budgets are exceeded in any year. There also remains the risk that a common good site used for service delivery by the Council is declared surplus in the future. In this scenario, the site would transfer to the Perth Common Good Fund and the Fund would be responsible for the upkeep of the site until disposal. 4.6 The proposed budget for 2026/27 essentially replicates the budget for the current year, and adjustments to specific lines are noted as follows: - Rent & Rates Perth Common Good became liable for Lower City Mills in June 2024 when the Heritage Trust vacated the premises. As the property remained empty and is a listed building, between June and December 2024 100% listed building empty relief was granted on the Non-Domestic Rates. This relief could only be applied for a maximum of six months, and reduced the payment to £4,482.96 for 2024/25. There are no applicable exemptions for the 2025/26 year and therefore the full rates payment of £15,886 was due. Therefore, a higher budget has been set for future years to reflect this. Page 36 of 42
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Repairs and Maintenance – Moncreiffe Island Causeway No budget has been included for these works, as any delayed repairs will be met by budget carried forward from 2025/26. Financial Assistance – Small Grants The Small Grants budget has been increased to £80,000 for inflation and to encourage applicants. Financial Assistance – Capital Grants The Capital Grants budget has been increased to £60,000 for inflation and to encourage applicants. Rents Income An approximate 3% projected increase on rental figures has been applied to the budgets for 2026/27 to 2028/29. Interest on Investments Budgeted amounts for interest received on investments decline for the next three years due to projected decreasing interest rates. 4.7 There are small adjustments to other budget lines, and these are in line with current pricing. The anticipated budgeted surplus for 2026/27 is £15,400. Financial Statement 2025/26 4.8 As detailed in Appendix 2, following the update to Committee on 27 October 2025 (Report 25/273 refers) the projected deficit has increased to £35,865 – a movement of £18,763 from the position reported in October 2025. This is due mainly to a non-domestic rates payment for Lower City Mills. 4.9 The projected Fund balance as at 31 March 2026 is £2,130,249 – a movement of £18,763 since the previous report. This is mainly due to the expenditure mentioned above. 5 Conclusion 5.1 As detailed in Appendix 1, the budgeted surplus for the Fund for 2026/27 is £15,400 and the anticipated Fund balance at 31 March 2027 is £2,145,649. 5.2 As detailed in Appendix 2, the projected deficit for the Fund for 2025/26 is £35,865 and the anticipated Fund balance at 31 March 2026 is £2,130,249. Page 37 of 42
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6. Impact 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 - Audited Outturn for 2022/23 to 2024/25: Projected Income & Expenditure for 2025/26; and Draft Budgets for 2026/27 to 2028/29. 7.2 Appendix 2 – Perth Common Good Fund - Financial Statement for Period to 31 December 2025. Page 38 of 42
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Appendix 1 PERTH COMMON GOOD FUND AUDITED OUTTURN FOR 2022/23 TO 2024/25; PROJECTED INCOME & EXPENDITURE FOR 2025/26; AND DRAFT BUDGETS FOR 2026/27 TO 2028/29 Draft Draft Draft Actual Actual Actual Budget Projection BUDGET BUDGET BUDGET EXPENDITURE 2022/23 2023/24 2024/25 2025/26 2025/26 2026/27 2027/28 2028/29 £ £ £ £ £ £ £ £ PROPERTY COSTS Rent & Rates 1,629 1,644 20,628 1,350 17,356 18,000 18,000 18,000 Repairs and Maintenance - General (1,372) 1,135 (114) 10,000 10,000 5,000 5,000 5,000 Repairs and Maintenance - Moncreiffe Island 0 0 39,106 37,513 37,513 0 0 0 Depreciation 3,600 0 9,660 10,000 10,000 10,000 10,000 10,000 OTHER SUPPLIES AND SERVICES Financial Assistance - St John's Kirk Carillon 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 Financial Assistance - Perth & Strathearn Round Table 20,594 18,292 20,204 20,000 20,000 20,000 20,000 20,000 Financial Assistance - Perth & Kinross Mela 9,000 19,040 15,800 17,500 17,500 17,500 17,500 17,500 Financial Assistance - City of Perth Salute 0 0 17,500 17,500 17,500 17,500 17,500 17,500 Financial Assistance - Small Grants 28,450 26,049 40,862 75,000 75,000 80,000 80,000 80,000 Financial Assistance - Cost of Living 0 39,220 7,013 30,000 31,758 0 0 0 Financial Assistance - Capital Grants 37,000 43,393 41,184 50,000 50,000 60,000 60,000 60,000 Administration Charges 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 Legal Fees 1,900 1,475 337 0 0 0 0 Printing, Stationery, Advertising and Postages 0 98 0 500 500 500 500 500 INTEREST ON FINANCING & INVESTMENT 0 0 1,519 1,000 1,038 1,000 1,000 1,000 CHRISTMAS EVENTS Rent, Rates & Electricity 15,280 15,630 4,602 5,000 5,000 5,000 5,000 5,000 Erect, Dismantle & Maintain Lights 16,453 15,715 21,458 20,000 20,000 20,000 20,000 20,000 Switch on Ceremony 40,000 40,000 0 50,000 50,000 50,000 50,000 50,000 TOTAL EXPENDITURE 189,534 238,691 256,760 362,363 380,165 321,500 321,500 321,500 INCOME Rents 286,794 262,870 273,770 260,000 263,000 270,000 278,000 287,000 Interest on Investments 28,280 83,731 94,293 76,000 80,400 66,000 62,000 62,000 Fishing Permits 816 924 987 900 900 900 900 900 315,890 347,525 369,050 336,900 344,300 336,900 340,900 349,900 Surplus/(Deficit) for year 126,356 108,833 112,290 (25,463) (35,865) 15,400 19,400 28,400 Projected Revenue Balance at 1 April 1,818,991 1,945,348 2,054,181 2,166,115 2,166,115 2,130,249 2,145,649 2,165,049 Surplus/(Deficit) for Year 126,356 108,833 112,290 (25,463) (35,865) 15,400 19,400 28,400 Projected Revenue Balance at 31 March 1,945,348 2,054,181 2,166,115 2,140,652 2,130,249 2,145,649 2,165,049 2,193,449 6 Page 39 of 42
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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 6 Page 41 of 42
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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 Page 42 of 42