Publication - Corporate report
The Scottish Government Consolidated Accounts for the year ended 31 March 2025
The consolidated accounts report actual outturn and compare it to the budget authorised by the Scottish Parliament, each stated on the same accounting basis. The accounts have received a clean bill of health from Audit Scotland for the past 20 years.
Consolidated Statement of Financial Position
As at 31 March 2025
| 2023-24 Restated (£m) | 2024-25 Note | 2024-25 £m | |
|---|---|---|---|
| Non-Current Assets | |||
| 39,126 | Property, Plant and Equipment | 6 | 39,150 |
| 522 | Intangible Assets | 7 | 577 |
| 514 | Right of Use Assets | 8 | 512 |
| 13,669 | Other Financial Assets including Investments due in more than one year | 11 | 14,851 |
| 143 | Receivables and Other Assets due in more than one year | 13 | 183 |
| - | Inventories | 10 | 7 |
| 53,974 | Total Non-Current Assets | - | 55,280 |
| Current Assets | |||
| 165 | Inventories | 10 | 173 |
| 975 | Receivables and Other Current Assets | 13 | 976 |
| 789 | Cash and Cash Equivalents | 2 | 892 |
| 423 | Other Financial Assets including Investments due within one year | 11 | 444 |
| 7 | Non-Current Assets Classified as Held for Sale | 9 | 6 |
| 2,359 | Total Current Assets | - | 2,491 |
| 56,333 | Total Assets | - | 57,771 |
| Current Liabilities | |||
| (4,350) | Payables and Other Current Liabilities | 14 | (4,613) |
| (264) | Other Financial Liabilities due within one year | 14 | (263) |
| (561) | Provisions for Liabilities and Charges due within one year | 15 | (625) |
| (5,175) | Total Current Liabilities | - | (5,501) |
| 51,158 | Total Assets less Current Liabilities | - | 52,270 |
| Non-Current Liabilities | |||
| (3,677) | Payables and Other Liabilities | 14 | (3,478) |
| (327) | Other Financial Liabilities due in more than one year | 14 | (308) |
| (1,235) | Provisions for Liabilities and Charges due in more than one year | 15 | (1,201) |
| (5,239) | Total Non-Current Liabilities | - | (4,987) |
| 45,919 | Assets less Liabilities | - | 47,283 |
| Taxpayers' Equity | |||
| 27,666 | General Fund | SOCTE | (28,649) |
| 18,253 | Revaluation Reserve | SOCTE | (18,634) |
| 45,919 | Total Taxpayers' Equity | - | (47,283) |
The notes on pages 101 to 151 form part of these accounts.
Joe Griffin
Principal Accountable Officer
08 October 2025