Publication - Statistics
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 10b: Average opening and closing balance sheets by tenure and type of farm: 2015-16
| Tenure of farm | Type of farm | Dairy | Lowland cattle and sheep | Mixed | All farm types | ||||
|---|---|---|---|---|---|---|---|---|---|
| Valuation (£/farm) | Valuation (£/farm) | Valuation (£/farm) | Valuation (£/farm) | ||||||
| Opening | Closing | Opening | Closing | Opening | Closing | Opening | Closing | ||
| Owner-occupied farms | Sample Size | 18 | 12 | 29 | 214 | ||||
| Total assets | 2,121,759 | 2,135,959 | 1,282,951 | 1,331,360 | 1,989,756 | 2,048,161 | 1,670,372 | 1,720,385 | |
| Total external liabilities | 226,057 | 256,983 | 94,446 | 85,148 | 227,398 | 235,698 | 148,617 | 151,373 | |
| Net worth | 1,895,702 | 1,878,976 | 1,188,505 | 1,246,213 | 1,762,358 | 1,812,463 | 1,521,755 | 1,569,012 | |
| Liabilities as a percentage of assets | 10.7 | 12.0 | 7.4 | 6.4 | 11.4 | 11.5 | 8.9 | 8.8 | |
| Tenanted farms | Sample Size | c | c | 9 | 90 | ||||
| Total assets | c | c | c | c | 403,333 | 447,083 | 362,425 | 415,343 | |
| Total external liabilities | c | c | c | c | 93,851 | 101,432 | 68,000 | 75,414 | |
| Net worth | c | c | c | c | 309,482 | 345,651 | 294,424 | 339,929 | |
| Liabilities as a percentage of assets | c | c | c | c | 23.3 | 22.7 | 18.8 | 18.2 | |
| Mixed tenure farms | Sample Size | 21 | 11 | 31 | 180 | ||||
| Total assets | 2,945,071 | 3,005,434 | 1,540,661 | 1,604,684 | 1,857,098 | 1,936,211 | 1,574,588 | 1,632,019 | |
| Total external liabilities | 404,995 | 490,206 | 248,169 | 271,302 | 314,159 | 340,863 | 207,452 | 220,855 | |
| Net worth | 2,540,076 | 2,515,228 | 1,292,492 | 1,333,382 | 1,542,939 | 1,595,348 | 1,367,136 | 1,411,164 | |
| Liabilities as a percentage of assets | 13.8 | 16.3 | 16.1 | 16.9 | 16.9 | 17.6 | 13.2 | 13.5 | |
| All Tenures | Sample Size | 43 | 27 | 69 | 484 | ||||
| Total assets | 2,090,318 | 2,107,149 | 1,206,725 | 1,260,106 | 1,747,419 | 1,806,589 | 1,393,955 | 1,445,628 | |
| Total external liabilities | 251,209 | 288,504 | 109,221 | 103,468 | 220,410 | 231,129 | 140,981 | 146,218 | |
| Net worth | 1,839,109 | 1,818,645 | 1,097,504 | 1,156,637 | 1,527,009 | 1,575,461 | 1,252,974 | 1,299,410 | |
| Liabilities as a percentage of assets | 12.0 | 13.7 | 9.1 | 8.2 | 12.6 | 12.8 | 10.1 | 10.1 | |
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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