2025/26 and 2026/27 Financial Statements
Perth and Kinross Council · 7 September 2026
Back to Pitlochry Common Good Fund Committee — 7 September 2026 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: Pitlochry Common Good Fund Committee Date of Meeting: 7 September 2026 Report Title: 2025/26 and 2026/27 Financial Statements Report Number: 26/235 Report Author: Alison O’Brien, Corporate Accounting Manager Organisational Lead: Scott Walker, Chief Finance Officer 1. Purpose 1.1 This report provides details of the unaudited final income and expenditure to 31 March 2026 and the projected outturn for 2026/27 for the Pitlochry Common Good Fund. 1.2 Sections 1. Purpose 2. Recommendations 3. Background/Context 4. Main Issues 5. Conclusion 6. Impact Value Assessment 7. Appendices 2. Recommendations It is recommended that the Committee: 2.1 Note the unaudited income and expenditure for 2025/26 as set out in Appendix 1. 2.2 Note the actual income and expenditure to 30 June 2026, and projected outturn to 31 March 2027, as set out in Appendix 2.
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3. Background/Context 3.1 This report provides an update on the final unaudited outturn for 2025/26 for the Pitlochry Common Good Fund and the projected outturn for 2026/27. 4. Main Issues Financial Statement 2025/26 4.1 As detailed in Appendix 1, a surplus of £2,500 was generated in 2025/26. Therefore, the unaudited Fund balance at 31 March 2026 was £14,601. Financial Statement 2026/27 4.2 As detailed in Appendix 2, there is a projected surplus of £5,469 for 2026/27 and the estimated uncommitted Fund balance at 31 March 2027 is £20,070. 4.3 There is one application for financial assistance to be considered at this meeting, and this has been included in the projected expenditure. 4.4 Since the previous committee meeting on 27 October 2025 (report 25/264 refers), the Pitlochry Common Good Fund has received the licence to approve authorised use of Pitlochry Tartan. Funds amounting to £3,194 have also been received, £283.23 of which relates to the Pitlochry Coat of Arms and will remain as income in the Common Good Fund, and £2,910.77 which is earmarked specifically for costs in connection with the tartan. 5. Conclusion 5.1 As detailed in Appendix 1, the unaudited final surplus for the Fund in 2025/26 was £2,500, with a final Fund balance at 31 March 2026 of £14,601. 5.2 As detailed in Appendix 2, there is a projected surplus of £5,469 and the estimated uncommitted Fund balance at 31 March 2027 is £20,070. 6. Impact 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 2025/26 7.2 Appendix 2 - Pitlochry Common Good Fund – Financial Statement for Period to 30 June 2026 for 2026/27