Publication - Corporate report
The Scottish Consolidated Fund Accounts for the year ended 31st March 2026
The 2025-26 Scottish Consolidated Fund (SCF) set up following devolution in 1999 and under the Scotland Act 1998. This account has been prepared under sections 19(2) and 19(4) of the Public Finance and Accountability (Scotland) Act 2000.
Statement of Balances
As at 31 March 2026
Cash Reserves
| Note | 2025-26 £000 | 2024-25 £000 | |
|---|---|---|---|
| Balance brought forward from previous year | 266,013 | 219,840 | |
| Surplus/(Deficit) of receipts over payments for year | 17,047 | 46,173 | |
| Cash balance at 31 March | 19 | 283,060 | 266,013 |
The Principal Accountable Officer authorised these accounts for issue on the date signed below. The notes on pages 15 to 25 form part of these accounts.
Joe Griffin
Principal Accountable Officer
Contact
Email: Pawel.Kurcz@gov.scot