Corporate report

Scotland Office and OAG Annual Report and Accounts 2025-2026: Tables

Published 16 July 2026

Applies to Scotland

Each of the tables included in the Office of the Secretary of State for Scotland and Office of the Advocate General for Scotland Annual Report and Accounts 2025-2026 are set out below:

1. 1. Part 3: Sustainability Reporting

1.1 Greening Government Commitments

	2025-26	2024-25
Air Travel (CO2e tonnes)	38.31	75.42
Air Miles	282,695	291,080
Rail Travel (CO2e tonnes)	15.67	21.78
Rail Miles	441,957	381,551
Heating* (CO2e tonnes)	15.28	16.86
Electricity* (CO2e tonnes)	13.93	15.54
Waste* (CO2e tonnes)	0.09	1.91
Total CO2e Emissions (Tonnes)	83.28	131.51
Water Consumption* (Cubic Metres)	986	1,242
Paper (Reams)	87	145

2. 2. Part 4: Financial Review for the Scotland Office and the Office of the Advocate General

2.1 Explanation of Variances between Estimate and Net Resource Outturn

Department – Resource
Resource Spending in Departmental Expenditure Limits (RDEL)	Outturn £000	Estimate £000	Underspend £000	Percentage of Estimate
Scotland Office and Office of the Advocate General – Admin	13,918	15,243	1,325	9%
Scotland Office and Office of the Advocate General – Programme*	661	750	89	12%
Total	14,579	15,993	1,414	9%

Boundary Commission for Scotland - Resource (Programme Costs)
Resource Spending in Departmental Expenditure Limits (RDEL	Outturn £000	Estimate £000	Underspend £000	Percentage of Estimate
Boundary Commission for Scotland	312	413	101	24%

Grant payable to the Scottish Consolidated Fund and Scottish Rate of Income Tax (Non-Budget Costs)
Resource Spending in Departmental Expenditure Limit (RDEL)	Outturn £000	Estimate £000	Underspend £000	Percentage of Estimate
Grant payable to the Scottish Consolidated Fund	30,063,314	31,922,306	1,858,992	6%
Scottish Rate of Income Tax	21,975,386	21,975,386	-	0%
Total	52,038,700	53,897,692	1,858,992	3%

Scotland Office and the Office of the Advocate General for Scotland – Capital
Capital Spending in Departmental Expenditure Limit (CDEL)	Outturn £000	Estimate £000	Underspend £000	Percentage of Estimate
Scotland Office and Office of the Advocate General for Scotland	-	500	500	100%

Reconciliation of Resource Expenditure between Estimate, Accounts and Budgets
	2025-26 £000	2024-25 £000
Net Resource Outturn (Estimates)	52,053,591	48,573,684
Adjustments to remove non budget items	(52,038,700)	(48,560,140)
Total Resource Budget Outturn	14,891	13,543
Of which
Departmental Expenditure Limit (DEL)	14,891	13,543
Adjustments include
Non Budget items*	52,038,700	48,560,140
Net Expenditure (Accounts)	52,053,591	48,573,684

3. 3. Chapter 2: The Accountability Report

Membership and Business of the Joint Management Board 2025-26
Ministerial - until September 2025
Chair – SofS Scotland, Rt Hon. Ian Murray MP
Kirsty McNeill, PUSofS for Scotland
Catherine Smith KC - Advocate General for Scotland
Ministerial - from September 2025
Chair - SofS Scotland, Rt.Hon. Douglas Alexander MP
Kirsty McNeill, PUSofS for Scotland
Catherine Smith KC - Advocate General for Scotland
Non-Executive Directors
Stuart Patrick - NED and Chair of ARAC
Susan Deacon - Lead NED (from 22 April 2025)
Catherine MacLeod - NED (from 22 April 2025)
Andrew Kerr - NED (from 22 April 2025)
Martin Dorchester - NED (until September 2025)
Senior Officials
Laurence Rockey - Director, SO (to 17 April 2025)
Fiona Mettam - Director, SO (from 1 August 2025)
Neil Taylor, Director, OAG Interim Accounting Officer for Scotland Office and OAG (from 17 April to 31 July 2025).

3.1 Performance Targets

Target	Indicator	Performance in 2025-26
We will respond to ministerial correspondence within 20 working days of receipt or we will send an interim reply explaining the reasons for the delay and indicating when a full reply will be sent.	Percentage of correspondence replied to within 20 working days.	The Scotland Office received 1144 pieces of correspondence and replied to 903 pieces (79%) within the target time in 2025-26. This is in comparison to 1089 pieces of correspondence and responding to 861 pieces (79%) within the target time in 2024-25. OAG received 16 pieces of correspondence, 4 of which fell under ‘no response required’ and 12 that received a response, of which 8 (66%) were replied to within the target time in 2025-6. This is in comparison to 2024-25 when OAG received 5 pieces of correspondence, 3 of which fell under ‘no response required’ and 2 that received a response, of which 1 (50%) was replied to within the target time in 2024-25.
We will reply to all Freedom of Information (FOI) requests within 20 working days of receipt or, if an extension is permitted under the FOI Act, and it is necessary to use it, we will reply within 20 working days explaining the reasons for the delay and indicating when a full reply will be sent.	Percentage of correspondence replied to within 20 working days.	The Scotland Office received 220 FoI requests of which 208 (95%) were replied to within the 20-day target, either substantively or explaining the reason for an extension in 2025-26. This is in comparison to the Office receiving 214 FoI requests of which 212 (99%) were replied to within the 20-day target, either substantively or explaining the reason for an extension in 2024- 25. OAG received 41 FoI requests in 2025-26 and 39 were replied to within the 20-day target (95%), either substantively or explaining the reason for an extension. Of the 2 where this did not happen, in one the initial email request went to spam and was only found when the requester sent a reminder. In the second case, OAG did acknowledge the request within 20 days indicating that OAG would need more time to respond, but did not identify a reason under FOIA for an extension, although this was remedied in OAG’s eventual response. This is in comparison to OAG receiving 30 FoI requests in 2024-25 and 30 were replied to within the 20-day target (100%), either substantively or explaining the reason for an extension.
We will ensure that accounts are paid promptly. We will pay 80% of accounts within five days of receipt of a valid invoice.	Percentage of payments made within target time.	The Scotland Office paid 100% of invoices within five days in 2025-26. OAG paid 100% of invoices within five days in 2025-26. This is in comparison to the Scotland Office payment of 92.7% of invoices within five days in 2024-25. OAG paid 98.8% of invoices within five days in 2024-25.

3.2 Parliamentary Questions

	1 April 2025 to 31 March 2026
	Total Received	No. within Target	% within Target
Commons Ordinary Written PQs	122	121	99%
Commons Named Day PQs	28	21	75%
Lords Ordinary Written PQs	8	8	100%
Total	158	150	95%

3.3 Membership and Business of the Joint Management Board and Audit and Risk Assurance Committee, 2025-26

	Number of JMB Meetings attended in 2025-26	Number of ARAC meetings attended (Total of 5 in 2025/26)
Ministerial - from July 2024 to September 2025
Chair - SofS Scotland, Rt.Hon. Ian Murray MP	1 (out of a possible 1)	N/A
Ministerial - from September 2025
Chair - SofS Scotland, Rt.Hon. Douglas Alexander MP	2 (out of a possible 2)	N/A
Kirsty McNeill - PUSofS for Scotland	3 (out of a possible 3)	N/A
Catherine Smith KC - Advocate General for Scotland	3 (out of a possible 3)	N/A
Non-Executive Directors
Stuart Patrick - NED and Chair of ARAC	2 (out of a possible 3)	5 (out of a possible 5)
Susan Deacon - Lead NED (from 22 April 2025)	3 (out of a possible 3)	1 (out of a possible 1)
Catherine MacLeod - NED (from 22 April 2025)	1 (out of a possible 3)	N/A
Andrew Kerr - NED (from 22 April 2025)	2 (out of a possible 3)	N/A
Martin Dorchester - NED (until September 2025)	1 (out of a possible 1)	N/A
Dermot Grenham - ARAC Member	N/A	5 (out of a possible 5)
Rachel Grant - ARAC Member	N/A	5 (out of a possible 5)
Senior Officials
Laurence Rockey - Director, SO (to 17 April 2025)	N/A	1 (out of a possible 1)
Fiona Mettam - Director, SO (from 1 August 2025)	2 (out of a possible 2)	3 (out of a possible 3)
Neil Taylor - Director, OAG	3 (out of a possible 3)	5 (out of a possible 5)

4. 4. Remuneration and Staff Report

Remuneration (salary, and pensions) (Subject to audit)
Ministers	Salary (£)		Pension benefits (to nearest £1000) (1)		Total (to nearest £1,000) (1)
	2025-26	2024-25	2025-26	2024-25	2025-26	2024-25
Rt Hon Douglas Alexander MP Secretary of State for Scotland (from 5 September 2025) (2)	36,340	n/a	5,000	n/a	41,000	n/a
Rt Hon Ian Murray MP Secretary of State for Scotland (to 5 September 2025) (3)	31,364	49,097	7,000	13,000	38,000	62,000
Rt Hon Alister Jack MP Secretary of State for Scotland (to 5 July 2024) (4)	n/a	34,660	n/a	4,000	n/a	39,000
Kirsty McNeil MP Parliamentary Under Secretary of State for Scotland (5)	22,375	16,093	6,000	4,000	28,000	20,000
JR Lamont MP Parliamentary Under Secretary of State for Scotland to 5 July 2024) (6)	n/a	11,487	n/a	1,000	n/a	13,000
Lord Cameron of Lochiel Parliamentary Under Secretary of State for Scotland (from 9 February 2024 to 5 July 2024) (7)	n/a	9,580	n/a	n/a	n/a	10,000
The Rt Hon Baroness Smith of Cluny KC, Advocate General for Scotland (from 27th September 2024) (8)	131,138	77,555	24,000	13,000	156,000	91,000
The Rt Hon The Lord Stewart of Dirleton KC, Advocate General for Scotland to 5 July 2024) (9)	n/a	58,240	n/a	6,000	n/a	64,000

Pension Benefits (Subject to audit)
Ministers	Accrued Pension at age 65 as at 31 March 2026	Real increase in pension at age 65	CETV at 31 March 2026	CETV at 31 March 2025	Real increase/ (decrease) in CETV
	£’000	£’000	£’000	£’000	£’000
Rt Hon Douglas Alexander MP Secretary of State for Scotland (from 5 September 2025)	0-5	0-2.5	17	11	4
Rt Hon Ian Murray MP Secretary of State for Scotland (to 5 September 2025)	0-5	0-2.5	21	13	4
Kirsty McNeil MP Parliamentary Under Secretary of State for Scotland	0-5	0-2.5	10	4	3
The Rt Hon Baroness Smith of Cluny KC, Advocate General for Scotland (from 27th September 2024)	0-5	0-2.5	43	15	17

4.1 Board Members’ salary and pension entitlements

(Subject to audit)
Single total figure of remuneration
Officials	Salary (£’000)		Bonus payments (£’000)		Benefits in kind (to nearest £100)(2)		Pension benefits (to nearest £1000)(1)		Total (£’000)
	2025-26	2024-25	2025-26	2024-25	2025-26	2024-25	2025-26	2024-25	2025-26	2024-25
Fiona Mettam Scotland Office Director and AO (2)	55-60	Nil	Nil	Nil	Nil	Nil	22,000	Nil	80-85	Nil
Laurence Rockey Scotland Office Director and AO (3)	5-10	115-120	Nil	10-15	Nil	15,300	3,000	46,000	5-10	190-195
Neil Taylor Office of the Advocate General Director	120-125	115-120	Nil	Nil	Nil	Nil	42,000	74,000	160-165	190-195

4.2 Non-Executive Directors

(Audited)
Remuneration	Salary(£000)		Total (£000)
	2025-26	2024-25	2025-26	2024-25
Susan Deacon CBE Lead Non-Executive Director (from 22 April 2025)	10-15	n/a	10-15	n/a
Tom Harris Lead Non-Executive Director (to 18 June 2024)	Nil	0-5	Nil	0-5
Stuart Patrick Chair of the Audit and Risk Assurance Committee and Non-Executive Director	5-10	0-5	5-10	0-5
Andrew Kerr Non-Executive Director (from 22 April 2025)	5-10	n/a	5-10	n/a
Catherine Macleod Non-Executive Director (from 22 April 2025)	0-5	n/a	0-5	n/a
Martin Dorchester Non-Executive Director (to 1 September 2025)	Nil	0-5	Nil	0-5

Pension Benefits (Audited)
Senior Managers	Accrued pension and related lump sum at pension age at 31 March 2026	Real increase in pension and related lump sum at pension age at 31 March 2026	CETV at 31 March 2026	CETV at 31 March 2025	Real increase/ decrease in CETV
	£’000	£’000	£’000	£’000	£’000
Fiona Mettam Scotland Office Director and Accounting Officer (from 1 August 2025)	30 – 35 plus a lump sum of 75 - 80	0 – 2.5 plus a lump sum of 0	675	644	12
Laurence Rockey Scotland Office Director and Accounting Officer (to 17 April 2025)	25 – 30	0 – 2.5	367	354	1
Neil Taylor Office of the Advocate General Director and Interim Accounting Officer for the Department from 18th April 2025 to 31st July 2025.	50 – 55 plus a lump sum of 120-125	2.5 – 5 plus a lump sum of 0	1,152	1,060	29

4.3 Fair Pay Disclosure

	2025-26	2024-25
Band of highest paid board member’s total remuneration (£000)	120-125	145-150
Median total remuneration (£000)	62.9	55.4
Ratio	1.9	2.7
25th percentile total remuneration (£000)	46.4	42.0
Ratio	2.6	3.5
75th percentile total remuneration (£000)	74.8	70.1
Ratio	1.6	2.1

4.4 Staff Costs

	2025-26					2024-25
	£000
	Permanently employed staff	Others	Ministers	Special advisers	Total	Total
Wages and salaries	-	9,711	221	-	9,932	9,377
Social security costs	-	1,155	32	-	1,187	934
Other pension costs	-	2,419	-	-	2,419	2,047
Total	-	13,285	253	-	13,538	12,358

The staff costs comprise of:
	Charged to Admin Budgets	Charged to Programme Budgets	Charged to Admin Budgets	Charged to Programme Budgets
	2025-26		2024-25
	£000		£000
Core Department	13,145	140	12,128	-
Other Designated Bodies	-	253	-	230

4.5 Staff Numbers (subject to audit)

	2025-26					2024-25
	Permanently employed staff	Others	Ministers	Special advisers	Total	Total
Scotland Office	-	84	2	1	87	87
Office of the Advocate General for Scotland	-	51	1	-	52	50
Boundary Commission for Scotland	-	3	-	-	3	3
Total	-	138	3	1	142	140

4.6 Staffing Levels

Month	Apr -25	May -25	Jun -25	Jul -25	Aug -25	Sep -25	Oct -25	Nov -25	Dec -25	Jan -26	Feb -26	Mar -26
Vacancy Rate %	4%	5%	1%	1%	0%	4%	7%	7%	0%	4%	3%	2%

4.7 Reporting of Civil Service and other compensation schemes - exit packages (subject to audit)

Exit Package Cost Band	Number of Compulsory Redundancies	Number of other Departures Agreed	Total Number of Exit Packages by Cost Band
< £10,000	-	-	-
£10,000 – £25,000	-	1	1
£25,000 – £50,000	-	1	1
£50,000 – £100,000	-	4	4

4.8 Senior Civil Service

	2025-26		2024-25
	Pay Band 1	Pay Band 2	Pay Band 1	Pay Band 2
SO	5	1	5	1
OAG	5	1	5	1

5. 5. Parliamentary Accountability and Audit Report

5.1 Statement of Outturn against Parliamentary Supply

Summary table 2025-26 , all figures presented in £000
		Outturn			Estimate			Outturn v’s Estimate, saving/(excess)		Prior Year Outturn
Description	SOPS Note	Voted	Non-Voted	Total	Voted	Non-Voted	Total	Voted	Total	Total 2024-25
Departmental Expenditure Limit
- Resource	1.1	14,891		14,891	16,406		16,406	1,515	1,515	13,544
- Capital	1.2	-		-	500		500	500	500	44
Total		14,891		14,891	16,906		16,906	2,015	2,015	13,588
Total Budget
- Resource	1.1	14,891		14,891	16,406		16,406	1,515	1,515	13,544
- Capital	1.2	-		-	500		500	500	500	44
Total Budget Expenditure		14,891		14,891	16,906		16,906	2,015	2,015	13,588
Non-Budget Expenditure	1.1	52,038,700		52,038,700	53,897,692		53,897,692	1,858,992	1,858,992	48,560,140
Total		52,053,591		52,053,591	53,914,598		53,914,598	1,861,007	1,861,007	48,573,728
Net Cash Requirement 2025-26, all figures presented in £000
Item	SOPS Note			Outturn			Estimate	Outturn v’s Estimate, saving/(excess)		Prior Year Outturn Total 2024-25
Net Cash Requirement	3			52,053,066			53,914,655	1,861,589		48,574,385
Administration costs 2025-26, all figures presented in £000
Type of Spend	SOPS Note			Outturn			Estimate	Outturn v’s Estimate, saving/(excess)		Outturn
Administration Costs	1.1			13,918			15,243	1,325		13,264

5.2 Notes to the Statement of Outturn against Parliamentary Supply 2025-26 (£000’s)

SOPS 1. Outturn detail, by Estimate Line

SOPS 1.1 Analysis of resource outturn by Estimate line

		Resource Outturn					Estimate			Variance	Prior Year Outturn
	Administration			Programme			Total	Total	Virements	Total Including Virements	Net total compared to Estimate	Total 2024-25
Description	Gross	Income	Net Total	Gross	Income	Net Total	Total	Total	Virements	Total Including Virements	Variance	Prior Year
Spending in Departmental Expenditure Limits (DEL)
Voted Expenditure
A Scotland Office & Office of the Advocate General	17,847	3,929	13,918	661	-	661	14,579	15,993	-	15,993	1,414	13,264
B Boundary Commission for Scotland	-	-	-	312	-	312	312	413	-	413	101	280
Total Voted Expenditure in DEL	17,847	3,929	13,918	973	-	973	14,891	16,406	-	16,406	1,515	13,544
Non-Budget
Voted Expenditure
D Grant Payable to the Scottish Consolidated Fund	-	-	-	30,063,314	-	30,063,314	30,063,314	31,922,306	-	31,922,306	1,858,992	28,254,958
E Payover of Scottish Rate of Income Tax to Scottish Consolidated Fund	-	-	-	21,975,386	-	21,975,386	21,975,386	21,975,386	-	21,975,386	-	20,305,182
Total Non-Budget	-	-	-	52,038,700	-	52,038,700	52,038,700	53,897,692	-	53,897,692	1,858,992	48,560,140
Total for Estimate	17,847	3,929	13,918	52,039,673	-	52,039,673	52,053,591	53,914,098	-	53,914,098	1,860,507	48,573,683
An explanation of the variances can be found in Part 4 of the accounts - the financial review.

SOPS 1.2 Analysis of capital outturn by Estimate line
Type of spend (Capital)	Outturn			Estimate			Outturn v’s Estimate, saving/(excess)	Prior Year Outturn Total 2024-25
	Gross	Income	Net Total	Net	Virements	Total including virements
Spending in Departmental Expenditure Limit (DEL)
Voted expenditure
A Office of the Secretary of State for Scotland & Office of the Advocate General for Scotland	-	-	-	500	-	500	500	44
Total Voted Expenditure in DEL	-	-	-	500	-	500	500	44
Total	-	-	-	500	-	500	500	44
The total estimate columns include virements. Virements are the reallocation of provision in the Estimates that do not require parliamentary authority (because Parliament does not vote to that level of detail and delegates to HMT). Further information on virements are provided in the Supply Estimates Manual available on gov.uk.
The outturn vs estimate column is based on the total including virements. The estimate total before virements have been made is included so that users can tie the estimate back to the Estimates laid before Parliament.

SOPS 3. Reconciliation of the Net Resource Outturn to the Net Cash Requirement
Description	Reference	Outturn total £000	Estimate £000	Outturn v’s Estimate, saving/(excess) £000
Resource Outturn	SOPS 1.1	52,053,591	53,914,098	1,860,507
Capital Outturn	SOPS 1.2	-	500	500
Accruals to cash adjustments
Adjustments to remove non-cash items:
Depreciation		(569)	(690)	(121)
Other non-cash items		(116)	-	116
Adjustments to reflect movements in working balances:
Decrease in receivables		(98)	-	98
Increase in payables		(189)	-	189
Repayment of lease principal		447	747	300
Total		52,053,066	53,914,655	1,861,589
Removal of non-budget items:
Consolidated Fund Standing Services		-	-	-
Net Cash Requirement		52,053,066	53,914,655	1,861,589

SOPS 4. Income Payable to the Consolidated Fund
The Department collected the following sums where it was acting as an agent for the Consolidated Fund rather than the principal (with transactions excluded from the financial statements):
Item	Outturn total	Prior Year Outturn Total 2024-25
Balance held on trust at the beginning of the year	-	133
Legal Fees	-	170
Interest	81	98
Payments into the Consolidated Fund	81	401
Balance held on trust at the end of the year	-	-
Income from 2024-25	-	268
Income from 2025-26	81	-

6. 6. Chapter 3: Financial Statements

Statement of Comprehensive Net Expenditure for the year ended 31 March 2026
This account summarises the expenditure and income generated and consumed on an accruals basis. It also includes other comprehensive income and expenditure, which include changes to the values of non-current assets and other financial instruments that cannot yet be recognised as income or expenditure.
	Note	2025-26 (£000)	2024-25 (£000)
Revenue from contracts with customers	3	(2,473)	(2,336)
Other operating income	3	(1,456)	(1,177)
Total operating income		(3,929)	(3,513)
Staff Costs	2	13,538	12,358
Purchase of goods and services	2	4,672	4,059
Depreciation and impairment charges	2	569	595
Grant to the Scottish Consolidated Fund	2	30,063,314	28,254,958
Payover of Scottish Rate of Income Tax to Scottish Government	2	21,975,386	20,305,182
Total operating expenditure		52,057,479	48,577,152
Net operating expenditure for the year ended 31 March 2026		52,053,550	48,573,639
Finance expense	2	41	45
NLF interest receivable		(63,509)	(65,058)
NLF interest payable		63,509	65,058
Net expenditure for the year ended 31 March 2026		52,053,591	48,573,684
Comprehensive net expenditure for the year		52,053,591	48,573,684

Statement of Financial Position as at 31 March 2026
This Statement presents the financial position of the Scotland Office and Office of the Advocate General. It comprises three main components: assets owned or controlled: liabilities owed to other bodies: and equity, the remaining value of the entity.
	Note	31 March 2026 £000	31 March 2025 £000
Non-current assets:
Property, plant and equipment	4	99	205
Intangible assets	5	-	12
Right of use assets	6	4,281	4,732
Financial assets (NLF)	8	2,281,741	2,148,372
Total non-current assets		2,286,121	2,153,321
Current Assets:
Trade and other receivables	10	685	783
NLF receivables	10	307,615	290,817
Cash and cash equivalents	9	15	31
Total current assets		308,315	291,631
Total Assets		2,594,436	2,444,952
Current liabilities
Trade and other payables	11	(3,180)	(3,013)
NLF payables	11	(307,615)	(290,817)
Total current liabilities		(310,795)	(293,830)
Non-current assets plus/less net current assets/liabilities		2,283,641	2,151,122
Non-current liabilities
Lease obligations	11	(3,923)	(4,364)
Other payables (NLF)	11	(2,281,741)	(2,148,372)
Total non-current liabilities		(2,285,664)	(2,152,736)
Assets less liabilities		(2,023)	(1,614)
Taxpayers’ Equity and other reserves
General fund		(2,029)	(1,620)
Revaluation Reserve		6	6
Total equity		(2,023)	(1,614)

Statement of Cash Flows for the Period Ended 31 March 2026
The Statement of Cash Flows shows the changes in cash and cash equivalents of the department during the reporting period. The statement shows how the department generates and uses cash and cash equivalents by classifying cash flows as operating, investing and financing activities. The amount of net cash flows arising from operating activities is a key indicator of service costs and the extent to which these operations are funded by way of income from the recipients of services provided by the department. Investing activities represent the extent to which cash inflows and outflows have been made for resources which are intended to contribute to the departments’ future public service delivery. Cash flows arising from financing activities include Parliamentary Supply and other cash flows, including borrowing.
	Note	2025-26 £000	2024-25 £000
Cash flows from operating activities
Net expenditure	SOCNE	(52,053,591)	(48,573,684)
Adjustments for non-cash transactions	2	685	697
(Increase)/Decrease in trade and other receivables	10	(150,069)	166,805
Less: Movements in receivables relating to items not passing through the Statement of Comprehensive Net Expenditure (1)	10	150,167	(167,256)
Increase/(Decrease) in trade payables	11	149,893	(168,373)
Less: Movements in payables relating to items not passing through the Statement of Comprehensive Net Expenditure (1)	11	(149,663)	167,983
Net cash outflow from operating activities		(52,052,578)	(48,573,828)
Cash flows from investing activities
Purchase of Plant & Machinery and Fixtures and Furnishings	4	-	(44)
Repayments from other bodies (interest)		63,509	65,058
Repayments from other bodies (capital)	8	279,841	283,994
Loans to Scottish Government		(430,000)	(139,000)
Net cash outflow from investing activities		(86,650)	210,008
Cash flows from financing activities
From the Consolidated Fund (Supply) - Current Year (2)		52,053,050	48,574,170
Payment of lease liabilities (Principal)		(447)	(335)
Finance expense on lease liabilities		(41)	(45)
Repayment of loans from the National Loans Fund (interest) (3)		(63,509)	(65,058)
Repayment of loans from the National Loans Fund (capital) (3)	8	(279,841)	(283,994)
Loans received from National Loans Fund		430,000	139,000
Net Cash Inflow from Financing Activities		52,139,212	48,363,738
Net (decrease)/increase in cash and cash equivalents in the period before adjustment for receipts and payments to the Consolidated Fund	9	(16)	(82)
Income payable to the Consolidated Fund	SOPS 4	81	268
Income paid to the Consolidated Fund (4)	SOPS 4	(81)	(401)
Net (decrease)/increase in cash and cash equivalents in the period after adjustment for receipts and payments to the Consolidated Fund		(16)	(215)
Cash and cash equivalents at the beginning of the period	9	31	246
Cash and cash equivalents at the end of the period	9	15	31
(1) Movements include: departmental balances with the Consolidated Fund: and payables linked to financing - NLF loans (principal and interest), capital debtors, finance leases and PFI and other service concession arrangements.
(2) This is the amount received from the Consolidated Fund in respect of the current year.
(3) This includes loans repaid by entities for onward transmission to the NLF and interest received from entities for transmissions to the NLF.
(4) Cash paid over to the Consolidated Fund under any category.

6.1 Statement of Changes in Taxpayers’ Equity for the Year Ended 31 March 2026

This statement shows the movement in the year on the different reserves held by The Scotland Office and Office of the Advocate General for Scotland, analysed into ‘general fund reserves’ (i.e. those reserves that reflect a contribution from the Consolidated Fund). The Revaluation Reserve reflects the change in asset values that have not been recognised as income or expenditure. The General Fund represents the total assets less liabilities of a department, to the extent that the total is not represented by other reserves and financing items

	General Fund £000	Revaluation Reserve £000	Tax Payers’ Equity £000
Balance at 31 March 24	(2,290)	6	(2,284)
Net Parliamentary Funding	48,574,170	-	48,574,170
Deemed Supply (voted)	246	-	246
Supply Payable	(31)	-	(31)
CFER transferred to CF	(133)	-	(133)
Net expenditure for the year	(48,573,684)	-	(48,573,684)
Auditors Remuneration	102	-	102
Balance at 31 March 25	(1,620)	6	(1,614)
Net Parliamentary Funding	52,053,050	-	52,053,050
Deemed Supply (voted)	31	-	31
Supply Payable	(15)	-	(15)
Net expenditure for the year	(52,053,591)	-	(52,053,591)
Auditors Remuneration	116	-	116
Balance at 31 March 26	(2,029)	6	(2,023)

7. Notes to the Accounts for the Year Ended 31 March 2026

2. Expenditure
Staff Costs(1)
	2025-26 £000	2024-25 £000
Wages and salaries	9,932	9,377
Social security costs	1,187	934
Other pension costs	2,419	2,047
Sub Total	13,538	12,358
Goods and Services
Accommodation Costs	1,657	2,120
Legal Costs	1,473	842
Travel and Subsistence Costs	606	529
Other Expenditure	820	466
Finance Charge	41	45
Grants
Grant paid to Scottish Consolidated Fund	30,063,314	28,254,958
Payover of Scottish Rate of Income Tax to Scottish Government	21,975,386	20,305,182
Non-cash items:
Auditors’ remuneration and expenses	116	102
Depreciation and amortisation	569	595
Total Operating Expenditure Costs	52,057,520	48,577,197
(1) Further analysis of staff costs is located in the Accountability Report (on page 62).
Footnote: The Consolidated Statement of Comprehensive Net Expenditure staff costs figure includes Boundary Commission staff costs; and the figure for purchase of goods and services includes Boundary Commission administration costs.
The Scotland Office and Office of the Advocate General did not purchase any non-audit services from the National Audit Office. (nil 2024-25)

3. Income
	2025-26 £000	2024-25 £000
Legal fees and charges to clients	(2,473)	(2,336)
Recovery of legal outlays from other Government Bodies	(1,456)	(1,177)
Total	(3,929)	(3,513)

4. Property, Plant and Equipment 2025-26
	Information Technology	Plant Machinery & Equipment	Furniture & Fittings	Total
	£000	£000	£000	£000
Cost or valuation
At 1 April 2025	462	74	110	646
Additions	-	-	-	-
At 31 March 2026	462	74	110	646
Depreciation
At 1 April 2025	(383)	(15)	(43)	(441)
Charged in year	(79)	(16)	(11)	(106)
At 31 March 2026	(462)	(31)	(54)	(547)
Carrying amount at 31 March 2026	-	43	56	99
Carrying amount at 31 March 2025	79	59	67	205
All assets are owned by the department
The department continues to maintain and utilise an active fleet of operational laptops deployed to staff across Dover House and QEH Edinburgh.
2024-25	Information Technology	Plant Machinery & Equipment	Furniture & Fittings	Total
Cost or valuation	£000	£000	£000	£000
At 1 April 2024	462	153	110	725
Additions	-	44	-	44
Disposals	-	(123)	-	(123)
At 31 March 2025	462	74	110	646
Depreciation
At 1 April 2024	(291)	(125)	(32)	(448)
Charged in year	(92)	(13)	(11)	(116)
Disposals	-	123	-	123
At 31 March 2025	(383)	(15)	(43)	(441)
Carrying amount at 31 March 2025	79	59	67	205
Carrying amount at 31 March 2024	171	28	78	277
All assets are owned by the department.

5. Intangible Assets
2025-26	Software licences	Total
	£000	£000
Cost or valuation
At 1 April 2025	137	137
At 31 March 2026	137	137
Amortisation
At 1 April 2025	(125)	(125)
Charged in year	(12)	(12)
At 31 March 2026	(137)	(137)
Carrying amount at 31 March 2026	-	-
Carrying amount at 31 March 2025	12	12
All assets are owned by the department
2024-25	Software licences	Total
	£000	£000
Cost or valuation
At 1 April 2024	137	137
At 31 March 2025	137	137
Amortisation
At 1 April 2024	(98)	(98)
Charged in year	(27)	(27)
At 31 March 2025	(125)	(125)
Carrying amount at 31 March 2025	12	12
Carrying amount at 31 March 2024	39	39
All assets are owned by the department

6. Right of Use Leased Assets
2025-26	Buildings	Total
	£000	£000
Cost or valuation
At 1 April 2025	6,085	6,085
At 31 March 2026	6,085	6,085
Depreciation
At 1 April 2025	(1,353)	(1,353)
Charged in year	(451)	(451)
At 31 March 2026	(1,804)	(1,804)
Net book value at 31 March 2026	4,281	4,281
Net book value at 1 April 2025	4,732	4,732
2024-25	Buildings	Total
	£000	£000
Cost or valuation
At 1 April 2024	6,085	6,085
At 31 March 2025	6,085	6,085
Depreciation
At 1 April 2024	(902)	(902)
Charged in year	(451)	(451)
At 31 March 2025	(1,353)	(1,353)
Net book value at 31 March 2025	4,732	4,732
Net book value at 1 April 2024	5,183	5,183

7. Financial Instruments
7.1 Categories of Financial Instruments
Financial Assets
As the cash requirements of the department are met through the Estimates process, financial instruments play a more limited role in creating and managing risk than would apply to a non-public sector body of a similar size. The majority of financial instruments relate to contracts for non-financial items in line with the Department’s expected purchase and usage requirements and the Department is therefore exposed to little credit, liquidity or market risk.
Advances from the National Loan Fund (NLF) are treated as investments and disclosed at historical cost. The balances within these accounts represent loans from the NLF lent onwards by the Secretary of State prior to devolution in 1999 and loans made to the Scottish Government post devolution. Outstanding balances are included within Trade and Other payables.

8. Investments in Other Public Sector Bodies
	Loans funded from National Loans Fund
	£000
Cost or valuation
At 1 April 2024	2,312,261
Additional February 25 payment*	(21,826)
Repaid directly to HMT during the year	(1,222)
Adjustment to NLF payable	-
Additions to Scottish Government	139,000
Loans repayable within 12 months transferred to debtors	(279,841)
Balance at 31 March 2025	2,148,372
Additions to Scottish Government	430,000
Loans repayable within 12 months transferred to debtors	(296,631)
Balance at 31 March 2026	2,281,741
History of Accounts
The Scotland Office and Office of the Advocate General for Scotland accounts report payments and outstanding balances owed on behalf of Scottish Water, Register of Scotland and Scottish Government.
A proportion of the The National Loan Fund (NLF) outstanding balances at 31 March 2021 were made prior to 1 July 1999, under the terms of the Local Government etc. (Scotland) Act 1994 (Scottish Water). Prior to 1 July 1999, responsibility for accounting for the repayments fell to the Scottish Office. Upon devolution, the responsibility transferred to The Scotland Office and Office of the Advocate General for Scotland. Post devolution loans to the Scottish Government are made under the terms of the Scotland Act 2016.
Registers of Scotland (ROS) was established as a Trading Fund on 1 April 1996 and the loan was deemed to have been issued from the National Loan Fund (NLF) as ROS had no direct sponsor department. However, no physical payment has been made from the NLF. The deemed loan was based on the value of the assets and liabilities appropriated to the Trading Fund. 60% was attributed to capital loans to be paid through the NLF and 40% as public dividend capital, repayable through the Consolidated Fund.
(1) The Scottish Government borrowed a further £139,000,000 from the National Loan Fund in 2024-25 (£0 resource and £139,000,000 capital)
(2) The Scottish Government borrowed a further £430,000,000 from the National Loan Fund in 2025-26 (£0 resource and £430,000,000 capital)
* The additional February 25 payment is the amount passing through the departments bank account at that date that differed from the HMT NLF statement run prior to the 31st of March 2024.

9. Cash and Cash Equivalents
	2025-26 £000	2024-25 £000
Balance at 1 April 2025	31	246
Net change in cash and cash equivalents	(16)	(215)
Balance at 31 March 2026	15	31
All balances were held with the Government Service-Banking

10. Trade Receivables Financial and Other Assets
	2025-26 £000	2024-25 £000
Amounts falling due within one year:
Trade receivables	283	435
VAT	112	162
Prepayments and accrued income	290	186
NLF interest receivables	10,984	10,976
Current part of NLF loan	296,631	279,841
Total	308,300	291,600
	2025-26	2024-25
	£000	£000
Amounts falling due after more than one year:
NLF loans	2,281,741	2,148,372
Total	2,281,741	2,148,372

11. Trade Payables and Other Current Liabilities
	2025-26 £000	2024-25 £000
Amounts falling due within one year:
Trade payables	143	-
Accruals and deferred income	2,581	2,494
Lease obligation	441	488
NLF interest payable	10,984	10,976
Current part of NLF loans	296,631	279,841
Amounts issued from the Consolidated Fund for supply but not spent at year end	15	31
Total	310,795	293,830
	2025-26 £000	2024-25 £000
Amounts falling due after more than one year:
Lease obligation	3,923	4,364
NLF loans	2,281,741	2,148,372
Total	2,285,664	2,152,736

11a. Lease Liabilities
*Total future lease payments under lease obligations are given in the table below for each of the following periods:	2025-26 £000	2024-25 £000
Buildings
No later than one year	478	530
Later than one year and not later than five years	1,571	1,778
Later than five years	2,562	2,832
	4,611	5,140
Less the interest element	247	288
Present value of obligations as at 31 March 2026	4,364	4,852

8. 6. Chapter 4: Public Expenditure Financial Tables

Table 1 - Spending by Scotland Office & Scottish Government 2023-24 to 2026-27
	2023-24 Outturn	2024-25 Plans	2024-25 Outturn	2025-26 Plans	2025-26 Outturn	2026-27 Plans
	£’000	£’000	£’000	£’000	£’000	£’000
Scotland Office Expenditure
Resource expenditure within Administration Costs	13,382	13,818	13,264	14,696	13,918	14,114
Other resource expenditure	302	413	280	1,163	973	2,152
Scotland Office Resource (2)	13,684	14,231	13,544	15,859	14,891	16,266
Scotland Office Capital	25	50	44	500	0	50
Scotland Office Resource + Capital DEL (2)	13,709	14,281	13,588	16,359	14,891	16,316
less depreciation & impairments	(585)	(605)	(595)	(605)	(569)	(600)
Scotland Office DEL (3)	13,124	13,676	12,993	15,754	14,322	15,716
Scottish Government Expenditure (The Scottish Block)
Scottish Government Resource (Before Block Grant Adjustment) (2)	37,344,095	39,925,442	39,375,682	41,568,083	41,256,070	43,407,521
less Block Grant Adjustment	(11,261,510)	(14,726,453)	(14,726,453)	(15,605,708)	(15,605,708)	(16,053,623)
Scottish Government Resource (2)	26,082,585	25,198,989	24,649,229	25,962,375	25,650,362	27,353,898
Scottish Government Capital	5,952,943	5,920,263	5,843,533	6,572,045	6,500,958	7,127,059
Scottish Government Resource + Capital DEL (3)(5)	32,035,528	31,119,252	30,492,762	32,534,420	32,151,320	34,480,957
less depreciation & impairments	-	-	-	-	-	-
Scottish Government Total DEL(3)(5)	32,035,528	31,119,252	30,492,762	32,534,420	32,151,320	34,480,957
(1) Totals may not sum due to roundings.
(2) Excluding depreciation and impairments which are now included in AME.
(3) Depreciation and impairments excluded from the Scottish Block Grant.

Table 2 - Cash grant paid to the Scottish Consolidated Fund 2024-25: Provision & Final Outturn
	Original Provision £million	Final Provision £million	Final Outturn £million
Expenditure Classified as Departmental Expenditure Limit (2)	29,309	31,119	30,493
Expenditure Classified as Annually Managed Expenditure (3)	6,439	7,025	4,839
Expenditure Financed by Scottish Taxes	21,094	21,233	21,264
Expenditure Financed by Borrowing	796	300	139
Fiscal Framework Funding	230	30	7
Repayment of Principal on Loans	(265)	(266)	(266)
Drawdown from the Scotland Reserve	0	409	409
Non Domestic Rates	3,068	3,068	3,068
Total Managed Expenditure	60,671	62,918	59,953
Adjustments to cash requirement
Non-budgetary cash items	746	746	46
Depreciation and Impairments	(1,957)	(1,657)	(1,027)
Other Cash to accruals adjustments	(3,738)	(4,268)	(3,537)
Non Domestic Rates Income	(3,068)	(3,068)	(3,068)
National Insurance Fund Payments towards Scottish NHS	(2,845)	(2,922)	(2,922)
Income from Scottish Taxes	(21,094)	(21,233)	(21,264)
Repayment of Principal on Loans	265	266	266
Borrowing	(796)	(300)	(139)
Fiscal Framework Funding	(230)	(30)	(7)
Change to balance held in Scottish Consolidated Fund	-	-	(46)
Cash Grant payable to Scottish Consolidated Fund by Scotland Office (4)	27,955	30,453	28,255
Notes
(1) Totals may not sum due to rounding.
(2) Resource and capital DEL excluding depreciation and impairments - Scottish Block Grant.
(3) AME including depreciation and impairments.
(4) Scotland Act 1998, Section 64 (2).

Table 3 - Cash grant paid to the Scottish Consolidated Fund 2025-26: Provision and Provisional Outturn
	Original Provision £million	Final Provision £million	Provisional Outturn £million
Expenditure Classified as Departmental Expenditure Limit (2)	32,284	32,535	32,151
Expenditure Classified as Annually Managed Expenditure (3)	5,582	9,502	8,390
Expenditure Financed by Scottish taxes and other Fiscal Framework transactions	23,400	23,216	23,017
Expenditure Financed by Capital Borrowing	472	430	430
Expenditure Financed by Resource Borrowing	-	-	-
Repayment of Principal on Loans	(335)	(301)	(301)
Drawdown from the Scotland Reserve	-	571	595
Expenditure Financed by Non Domestic Rates	3,114	3,114	3,114
Total Managed Expenditure	64,518	69,066	67,396
Adjustments to cash requirement
Non-budgetary cash items	746	746	46
Depreciation and Impairments	(1,874)	(4,254)	(3,906)
Other Cash to accruals adjustments	(3,209)	(4,185)	(4,203)
Non Domestic Rates Income	(3,114)	(3,114)	(3,114)
National Insurance Fund Payments towards Scottish NHS	(2,974)	(2,992)	(2,992)
Income from Scottish Taxes and other Fiscal Framework transactions	(23,400)	(23,216)	(23,017)
Repayment of Principal on Loans	335	301	301
Borrowing	(472)	(430)	(430)
Change to balance held in Scottish Consolidated Fund	-	-	(17)
Cash Grant payable to Scottish Consolidated Fund by Scotland Office (4)	30,556	31,922	30,063
Notes
(1) Totals may not sum due to rounding.
(2) Resource and capital DEL excluding depreciation and impairments - Scottish Block Grant.
(3) AME including depreciation and impairments.
(4) Scotland Act 1998, Section 64 (2).

Table 4 - Cash grant paid to the Scottish Consolidated Fund 2026-27: Provision
	Original Provision £million
Scottish Block Grant (2)	34,481
UK Government Funded AME (3)	5,956
Expenditure Financed by Scottish taxes and other Fiscal Framework transactions	24,169
Expenditure Financed by Capital Borrowing	491
Expenditure Financed by Resource Borrowing	-
Repayments of Principal on Loans	(315)
Expenditure Financed by Non Domestic Rates	3,474
Total Managed Expenditure	68,255
Adjustments to cash requirement
Non-budgetary cash items	746
Depreciation and Impairments	(1,309)
Other Cash to accruals adjustments	(4,217)
Non Domestic Rates Income	(3,474)
National Insurance Fund Payments towards Scottish NHS	(3,087)
Income from Scottish Taxes and other Fiscal Framework transactions	(24,019)
Repayments of Principal on Loans	315
Borrowing	(491)
Cash Grant payable to Scottish Consolidated Fund by Scotland Office (4)	32,720
Notes
(1) Totals may not sum due to roundings.
(2) Resource and capital DEL excluding depreciation and impairments - Scottish Block Grant.
(3) AME including depreciation and impairments.
(4) Scotland Act 1998, Section 64 (2).