Scottish farm business income: annual estimates 2015-2016

Farm business level estimates of average incomes for the accounting year 2015 to 2016, which relates to the 2015 crop year. For the most recent data, visit the Scottish farm business income (FBI) collection page below.


Table 10a: Average opening and closing balance sheets by tenure and type of farm: 2015-16

Tenure of farm Type of farm Specialist sheep ( LFA) Specialist cattle ( LFA) Cattle and sheep ( LFA) Cereals General cropping
Valuation (£/farm) Valuation (£/farm) Valuation (£/farm) Valuation (£/farm) Valuation (£/farm)
Opening Closing Opening Closing Opening Closing Opening Closing Opening Closing
Owner-occupied farms Sample Size 22 55 25 35 18
Total assets 1,048,661 1,108,226 1,361,873 1,415,202 1,655,699 1,729,054 2,412,730 2,443,129 2,491,941 2,527,408
Total external liabilities 40,243 48,248 138,088 132,477 143,058 147,494 191,468 194,038 195,234 184,321
Net worth 1,008,419 1,059,979 1,223,785 1,282,726 1,512,641 1,581,561 2,221,262 2,249,091 2,296,708 2,343,087
Liabilities as a percentage of assets 3.8 4.4 10.1 9.4 8.6 8.5 7.9 7.9 7.8 7.3
Tenanted farms Sample Size 10 27 16 11 9
Total assets 299,162 355,085 420,160 488,328 261,406 315,398 297,290 351,357 301,197 325,505
Total external liabilities 28,247 45,976 84,157 88,908 54,425 56,987 88,541 89,388 85,590 79,928
Net worth 270,914 309,109 336,003 399,420 206,980 258,411 208,749 261,969 215,607 245,577
Liabilities as a percentage of assets 9.4 12.9 20.0 18.2 20.8 18.1 29.8 25.4 28.4 24.6
Mixed tenure farms Sample Size 16 40 22 20 19
Total assets 915,782 877,388 1,379,354 1,452,907 1,266,802 1,393,099 2,144,160 2,194,799 2,656,586 2,731,573
Total external liabilities 75,229 88,277 168,375 150,168 183,868 210,647 194,888 189,148 431,729 458,730
Net worth 840,553 789,111 1,210,979 1,302,739 1,082,934 1,182,451 1,949,272 2,005,651 2,224,856 2,272,843
Liabilities as a percentage of assets 8.2 10.1 12.2 10.3 14.5 15.1 9.1 8.6 16.3 16.8
All Tenures Sample Size 48 122 63 66 46
Total assets 803,376 848,308 1,206,985 1,265,949 1,143,581 1,221,692 2,034,541 2,071,360 2,140,586 2,178,270
Total external liabilities 41,443 53,088 133,781 127,941 123,834 132,232 175,160 176,395 201,297 195,195
Net worth 761,933 795,220 1,073,204 1,138,008 1,019,747 1,089,459 1,859,381 1,894,965 1,939,289 1,983,075
Liabilities as a percentage of assets 5.2 6.3 11.1 10.1 10.8 10.8 8.6 8.5 9.4 9.0

Closing values for 2014-15 and opening values for 2015-16 were reset to zero for entitlements due to the change from SFP to BPS.

'c' - cell values have been suppressed due to small sample sizes.

Contact

Email: agric.stats@gov.scot

Phone: 0300 244 4000 – Central Enquiry Unit

The Scottish Government
St Andrew's House
Regent Road
Edinburgh
EH1 3DG

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