Appendix 1 - Financial Statement for the period to 31 March 2026 for 2025-26
Perth and Kinross Council · 4 May 2026
Back to Perth Common Good Fund Committee — 4 May 2026 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
Page 1
Appendix 1 PERTH COMMON GOOD FUND FINANCIAL STATEMENT FOR 2025/26 TO 31 MARCH 2026 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 17,805 17,805 16,455 Repairs and Maintenance - General 10,000 10,000 0 - (10,000) Repairs and Maintenance - Moncreiffe Island 37,513 37,513 30,494 30,494 (7,019) Depreciation & Impairment - 10,000 10,000 10,000 10,000 - 48,863 10,000 58,863 58,298 - 58,298 (565) Supplies and Services Financial Assistance - St Johns Kirk Carillon 2,000 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 70,261 70,261 (4,739) Financial Assistance - Cost of Living 30,000 30,000 28,854 28,854 (1,146) Financial Assistance - Capital Grants 50,000 50,000 50,743 50,743 743 Administration Charges 15,000 15,000 15,231 15,231 231 Printing, Stationery, Advertising and Postages 500 500 0 0 (500) 227,500 - 227,500 222,089 - 222,089 (5,411) Christmas Events Rent, Rates & other property costs (storage for Christmas lights) 16,000 (11,000) 5,000 15,380 15,380 10,380 Erect, Dismantle and Maintain Christmas Lights 20,000 20,000 14,261 14,261 (5,739) Switch on Ceremony 50,000 50,000 45,000 45,000 (5,000) 86,000 (11,000) 75,000 74,641 - 74,641 (359) Interest on Financing & Investment 1,000 1,000 1,000 - Total Expenditure 362,363 - 362,363 355,028 - 356,028 (6,335) Income Rents, Fees & Charges 260,000 260,000 233,951 263,000 3,000 Interest on Investments 76,000 76,000 79,409 79,409 3,409 Fishing Permits 900 900 1,483 1,483 583 Total Income 336,900 - 336,900 314,843 - 343,892 6,992 Surplus / (Deficit) (25,463) - (25,463) (40,185) - (12,137) 13,326 Estimated Opening Balance 01/04/25 2,166,115 2,166,115 Surplus / (Deficit) (25,463) (12,137) Projected Common Good Fund Balance at 31 March 2026 2,140,652 2,153,978 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 320,652 333,978
Page 2
Appendix 1 PERTH COMMON GOOD FUND FINANCIAL STATEMENT FOR 2025/26 TO 31 MARCH 2026 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 Hearts and Minds £2,020.00 02/02/2026 Perth Floral Art Club £425.00 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 Operatic Society £5,000.00 02/02/2026 Perth Hope Hub £1,720.00 02/02/2026 Perth College UHI £5,000.00 02/02/2026 Children and Disability (CAD) Social Work Team £3,775.88 02/02/2026 Mindspace & PKAVS £11,735.00 02/02/2026 Julie Young Dance School (Community Dance Group) £2,635.50 02/02/2026 £85,486.89 £6,720.00 £34,499.32 Under Consideration Small Grants Cost of Living Capital Grants Meeting £0.00 £0.00 £0.00