What the reports are
The annual accounts are overview of our performance during each financial year.
The audit reports are an annual external audit of the financial statements and the wider-scope and Best Value audit responsibilities set out in the Code of Audit Practice.
You can download and read the annual accounts and audit reports for
- Renfrewshire Council
- Coat's Observatory Trust
- the Common Good Fund.
Coats Observatory Trust Fund
Renfrewshire Council acts as sole trustee for the Coats Observatory Trust Fund which has charitable status and is registered with the Office of the Scottish Charity Regulator (OSCR).
The Council administers the trust fund and separately accounts for it.
The Trust Accounts do not form part of Renfrewshire Council’s single entity balance sheet. However, the Trust Fund accounts are included within the group accounts of the Council.
Common Good Funds
The Council acts as sole trustee for the Common Good Funds, which currently have charitable status and are registered with the Office of the Scottish Charity Regulator (OSCR):
- SC019478 Paisley Common Good Fund
- SC019479 Renfrew Common Good Fund
- SC019480 Johnstone Common Good Fund
We administer the Common Good Funds and separately accounts for them.
The Common Good Fund accounts do not form part of the Council’s single entity balance sheet. However they are included within the group accounts of the Council.
2025 to 2026 (unaudited)
The unaudited annual accounts for the financial year 2025 to 2026 are currently available to view.
We will publish the audited reports here in due course.