Annual accounts

Councils with verified 2024/25 AAR publication URL

29Published

29 found; 3 delayed (Clackmannanshire, East Dunbartonshire, Stirling).

Aberdeen City usable reserves 31 Mar 2025

£153.6mPublished

From Audit Scotland AAR PDF. Council-level only — not ward. Not mixed with SLGFS.

Aberdeenshire usable reserves 31 Mar 2025

£78.7mPublished

Audited accounts: usable reserves decreased to £78.677 million at 31 March 2025 (balance sheet £78,677k). AAR did not print a closing total. Audit Scotland Best Value table corroborates £78.7 million. Council-level only — not ward. Not mixed with SLGFS.

Angus usable reserves 31 Mar 2025

£51.9mPublished

AAR: usable reserves amounting to £51.9 million at 31 March 2025. Council-level only — not ward. Not mixed with SLGFS. AAR page: https://audit.scot/publications/angus-council-annual-audit-202425

Argyll and Bute usable reserves 31 Mar 2025

£121.2mPublished

2025/26 unaudited accounts opening/comparative: total usable reserves £121.235 million at 31 March 2025 (GF £112.705 million matches AAR GF £112.7 million). Council-level only — not ward. Not mixed with SLGFS.

Dumfries and Galloway usable reserves 31 Mar 2025

£93mPublished

AAR: net reduction in usable reserves to £93.009 million at March 2025. Exhibit total usable reserves £93.009 million. Council-level only — not ward. Not mixed with SLGFS. AAR page: https://audit.scot/publications/dumfries-and-galloway-council-annual-audit-202425

East Ayrshire usable reserves 31 Mar 2025

£117mPublished

AAR: total usable reserves £117.031 million at 31 March 2025. Council-level only — not ward. Not mixed with SLGFS. AAR page: https://audit.scot/publications/east-ayrshire-council-annual-audit-202425

East Lothian usable reserves 31 Mar 2025

£58.1mPublished

AAR Exhibit 7: usable reserves increased from £55.507 million to £58.066 million at 31 March 2025. Council-level only — not ward. Not mixed with SLGFS. AAR page: https://audit.scot/publications/east-lothian-council-annual-audit-202425

City of Edinburgh usable reserves 31 Mar 2025

£376.6mPublished

From Audit Scotland AAR PDF. Council-level only — not ward. Not mixed with SLGFS.

Na h-Eileanan Siar usable reserves 31 Mar 2025

£44.7mPublished

AAR Exhibit 6 table 'Total usable reserves carried forward' 44.7. Source line cites Comhairle 2024/25 unaudited annual accounts. Council-level only — not ward. Not mixed with SLGFS. AAR page: https://audit.scot/publications/comhairle-nan-eilean-siar-annual-audit-202425

Falkirk usable reserves 31 Mar 2025

£109.6mPublished

AAR: usable reserves amounting to £109.6 million at 31 March 2025. Overview table prints 109.5 (rounding). Council-level only — not ward. Not mixed with SLGFS. AAR page: https://audit.scot/publications/falkirk-council-annual-audit-202425

Fife usable reserves 31 Mar 2025

£135.1mPublished

AAR: cash-backed (useable) reserves decreased by £46.263 million to £135.051 million. Useable = usable. Council-level only — not ward. Not mixed with SLGFS. AAR page: https://audit.scot/publications/fife-council-annual-audit-202425

Glasgow City usable reserves 31 Mar 2025

£193.6mPublished

From Audit Scotland AAR PDF. Council-level only — not ward. Not mixed with SLGFS.

Highland usable reserves 31 Mar 2025

£157.4mPublished

2025/26 unaudited accounts (issued 25 June 2026) opening usable reserves £157.448 million at 31 March 2025. Commentary rounds to £157.5 million. 2024/25 AAR did not print a closing total. Council-level only — not ward. Not mixed with SLGFS.

Inverclyde usable reserves 31 Mar 2025

£47.2mPublished

Audited accounts approved 29 October 2025: usable reserves £47.229 million at 31 March 2025 (MIRS/balance sheet £47,229k). Audit Scotland Best Value: ~1% reduction, consistent. Council-level only — not ward. Not mixed with SLGFS.

Midlothian usable reserves 31 Mar 2025

£85mPublished

AAR: usable reserves balance of £85 million in 2024/25 (printed to nearest million). Council-level only — not ward. Not mixed with SLGFS. AAR page: https://audit.scot/publications/midlothian-council-annual-audit-202425

Moray usable reserves 31 Mar 2025

£42mPublished

Audited accounts: usable reserves GF £29.284 million + HRA £2.233 million + other £10.436 million = £41.953 million at 31 March 2025 (balance sheet £41,953k). AAR: audit adjustments did not change usable reserves. Council-level only — not ward. Not mixed with SLGFS.

North Ayrshire usable reserves 31 Mar 2025

£129.8mPublished

AAR: usable reserves £129.829 million at 31 March 2025. Exhibit total usable reserves £129.829 million. Council-level only — not ward. Not mixed with SLGFS. AAR page: https://audit.scot/publications/north-ayrshire-council-annual-audit-202425

North Lanarkshire usable reserves 31 Mar 2025

£346.3mPublished

AAR: usable reserves increased from £342.6 million to £346.3 million in 2024/25. Council-level only — not ward. Not mixed with SLGFS. AAR page: https://audit.scot/publications/north-lanarkshire-council-annual-audit-202425

Orkney Islands usable reserves 31 Mar 2025

£241.5mPublished

Accounts pack: usable reserves decreased from £253.387 million to £241.505 million at 31 March 2025. Includes independent auditor’s report (KPMG). Balance sheet still carries 30 June 2025 unaudited-issue line. Council-level only — not ward. Not mixed with SLGFS.

Scottish Borders usable reserves 31 Mar 2025

£53mPublished

AAR: planned year-end usable reserves £53.0 million; auditor states the year-end position is consistent with that plan. Not a £000 outturn table. GF year-end £42.9 million is a subset. Council-level only — not ward. Not mixed with SLGFS.

Shetland Islands usable reserves 31 Mar 2025

£373.7mPublished

AAR: usable reserves fell to £373.7 million at 31 March 2025 from £403.6 million. Council-level only — not ward. Not mixed with SLGFS. AAR page: https://audit.scot/publications/shetland-islands-council-annual-audit-202425

South Ayrshire usable reserves 31 Mar 2025

£37.5mPublished

AAR: usable reserves balance at 31 March 2025 £37.541 million. Exhibit total usable reserves £37.541 million. Council-level only — not ward. Not mixed with SLGFS. AAR page: https://audit.scot/publications/south-ayrshire-council-annual-audit-202425

South Lanarkshire usable reserves 31 Mar 2025

£147.6mPublished

From Audit Scotland AAR PDF. Council-level only — not ward. Not mixed with SLGFS.

West Dunbartonshire usable reserves 31 Mar 2025

£13.1mPublished

2025/26 unaudited accounts opening: total usable reserves £13.125 million at 31 March 2025 (GF £12.272 million + HRA £0.611 million + other £0.242 million). 2024/25 council AAR still not on audit.scot (trusts PDF only). Council-level only — not ward. Not mixed with SLGFS.

West Lothian usable reserves 31 Mar 2025

£31.5mPublished

AAR financial-overview table 'Total usable reserves carried forward' 31.5 (equals GF earmarked 29.5 + uncommitted 2.0 as printed). Council-level only — not ward. Not mixed with SLGFS. AAR page: https://audit.scot/publications/west-lothian-council-annual-audit-202425

Stirling usable reserves 31 Mar 2025 (unaudited — not AAR)

£51.6mEstimate

unaudited LFR return per SLGFS 2024-25 intro (Stirling listed among unaudited-account returns) AAR still outstanding — FOI AAR ask remains not_sent/partial.

Clackmannanshire usable reserves 31 Mar 2025 (SLGFS LFR)

£27.1mEstimate

SLGFS LFR 23 figure present but SLGFS intro: accounts not published / could not be checked against unaudited accounts — provisional only AAR still outstanding — FOI AAR ask remains not_sent/partial.

East Dunbartonshire usable reserves 31 Mar 2025 (SLGFS LFR)

£21.2mEstimate

SLGFS LFR 23 figure present but SLGFS intro: accounts not published / could not be checked — provisional only AAR still outstanding — FOI AAR ask remains not_sent/partial.