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29-council analysis basis.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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.

From Audit Scotland AAR PDF. Council-level only — not ward. AAR page: https://audit.scot/publications/aberdeen-city-council-annual-audit-202425

LFR Balance at 31 March Total Usable Reserves (absolute of credit balance). SLGFS LFR 23 figure present but SLGFS intro: accounts not published / could not be checked against unaudited accounts — provisional only. Audit Scotland 2024/25 AAR still NOT published (audit.scot 404). missing≠zero for AAR. Pot=la only.

LFR Balance at 31 March Total Usable Reserves (absolute of credit balance). SLGFS LFR 23 figure present but SLGFS intro: accounts not published / could not be checked — provisional only. Audit Scotland 2024/25 AAR still NOT published (audit.scot 404). missing≠zero for AAR. Pot=la only.

From Audit Scotland AAR PDF. Council-level only — not ward. AAR page: https://audit.scot/publications/the-city-of-edinburgh-council-annual-audit-202425

From Audit Scotland AAR PDF. Council-level only — not ward. AAR page: https://audit.scot/publications/glasgow-city-council-annual-audit-202425

From Audit Scotland AAR PDF. Council-level only — not ward. AAR page: https://audit.scot/publications/south-lanarkshire-council-annual-audit-202425

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

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

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

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

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

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

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

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

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

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

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

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

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

LFR Balance at 31 March Total Usable Reserves (absolute of credit balance). unaudited LFR return per SLGFS 2024-25 intro (Stirling listed among unaudited-account returns). Audit Scotland 2024/25 AAR still NOT published (audit.scot 404). missing≠zero for AAR. Pot=la only.

Confirm URL when 2024/25 audited annual accounts and Audit Scotland AAR are published; confirm usable reserves at 31 March 2025 against final audited statements (SLGFS LFR provisional £27.099m already noted).

Confirm URL when 2024/25 audited annual accounts and Audit Scotland AAR are published; confirm usable reserves at 31 March 2025 vs final audited statements (SLGFS LFR provisional £21.172m noted).

Confirm URL of final audited 2024/25 annual accounts and Audit Scotland AAR when published; confirm usable reserves at 31 March 2025 against audited statements (SLGFS unaudited LFR £51.637m noted).

aleo · Comhairle nan Eilean Siar

aleo · Perth and Kinross Council

aleo · Scottish Borders Council

aleo · Shetland Islands Council

aleo · West Lothian Council