2025/26 Financial Statement
Perth and Kinross Council · 27 October 2025
Back to Pitlochry Common Good Fund Committee — 27 October 2025 and its agenda
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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: Pitlochry Common Good Fund Committee Date of Meeting: 27 October 2025 Report Title: 2025/26 Financial Statement Report Number: 25/264 Report Author: Alison O’Brien, Corporate Accounting Manager Organisational Lead: Scott Walker, Chief Finance Officer 1. Purpose 1.1 This report provides the actual income and expenditure for the Pitlochry Common Good Fund for 2024/25; and the projected outturn for 2025/26. 1.2 Sections 1. Purpose 2. Recommendations 3. Background/Context 4. Main Issues 5. Conclusion 6. Impact and Value Assessment 7. Appendices 2. Recommendations It is recommended that the Committee: 2.1 Note the unaudited income and expenditure to 31 March 2025 as set out in Appendix 1 to the report. 2.2 Note the actual income and expenditure to 30 September 2025 and the projected outturn to 31 March 2026, as set out in Appendix 2. 3. Background/Context 3.1 This report provides an update on the final outturn for 2024/25, the actual income and expenditure to 30 September 2025 and projected outturn to 31 March 2026.
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4. Main Issues Financial Statement 2024/25 4.1 Report 24/226 considered by Committee on 26 August 2024 included year end projections for income and expenditure which included an estimated surplus for the year of £800, and a projected Fund balance at 31 March 2025 of £10,457. Following closure of the 2024/25 accounts, the surplus for the year is £2,400 and the final Fund balance at 31 March 2025 is, therefore, £12,057 as detailed in Appendix 1. 4.2 The movement from the previously reported surplus position is due to a reduction in Financial Assistance commitments of £1,600. Financial Statement 2025/26 4.3 As detailed in Appendix 2, there is a projected surplus of £2,400 for 2025/26, and the estimated Fund balance at 31 March 2026 is £14,457. 4.4 There is one application for financial assistance to be considered at this meeting, and this has been included in the projected expenditure. 5. Conclusion 5.1 As detailed in Appendix 1, the final surplus for the Fund in 2024/25 is £2,400 with a final Fund balance at 31 March 2025 of £12,057. 5.2 As detailed in Appendix 2, the projected surplus for 2025/26 is £2,400, and the estimated Fund balance at 31 March 2026 is £14,457. 6. Impact and Value Assessment 6.1 This is an operational report, and as such, an impact and value assessment is not required. 7. Appendices 7.1 Appendix 1 – Pitlochry Common Good Fund – Financial Statement for Period to 31 March 2025 for 2024/25. 7.2 Appendix 2 – Pitlochry Common Good Fund – Financial Statement for Period to 30 September 2025 for 2025/26.