Scottish farm business income: annual estimates 2013-2014

This publication contains farm business level estimates of average incomes for the accounting year 2013-14, relating to the 2013 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: 2013-14

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

<20 

>50 

20 to 50 

20 to 50 

20 to 50 

Total assets

882,693

922,557

1,307,810

1,333,645

1,701,136

1,719,672

2,447,179

2,494,632

2,324,094

2,379,573

Total external liabilities

45,835

38,631

118,604

127,103

163,668

181,723

162,880

166,135

147,423

135,175

Net worth

836,858

883,926

1,189,205

1,206,541

1,537,469

1,537,949

2,284,300

2,328,497

2,176,671

2,244,398

Liabilities as a percentage of assets

5.2

4.2

9.1

9.5

9.6

10.6

6.7

6.7

6.3

5.7

Tenanted farms

Sample Size

<20 

20 to 50 

<20 

<20 

<20 

Total assets

257,085

225,411

419,980

417,832

311,052

305,487

301,306

294,337

310,904

310,566

Total external liabilities

17,030

16,112

50,285

52,873

50,572

53,593

55,256

60,480

56,606

78,746

Net worth

240,055

209,299

369,695

364,960

260,480

251,895

246,050

233,856

254,298

231,820

Liabilities as a percentage of assets

6.6

7.1

12.0

12.7

16.3

17.5

18.3

20.5

18.2

25.4

Mixed tenure farms

Sample Size

<20 

20 to 50

<20 

20 to 50 

<20 

Total assets

849,503

904,718

1,335,762

1,344,737

1,192,552

1,196,443

2,112,145

2,141,328

2,733,180

2,794,892

Total external liabilities

156,367

162,356

139,608

136,384

197,815

163,676

165,394

173,567

276,581

303,037

Net worth

693,136

742,361

1,196,154

1,208,354

994,737

1,032,767

1,946,751

1,967,760

2,456,599

2,491,854

Liabilities as a percentage of assets

18.4

17.9

10.5

10.1

16.6

13.7

7.8

8.1

10.1

10.8

All Tenures

Sample Size

41

132

57

63

52

Total assets

675,033

693,819

1,155,420

1,173,742

1,118,050

1,125,373

2,018,275

2,053,742

2,020,181

2,066,649

Total external liabilities

51,895

48,570

109,757

115,422

130,533

133,438

143,559

147,730

146,388

144,562

Net worth

623,137

645,249

1,045,663

1,058,320

987,518

991,935

1,874,717

1,906,012

1,873,794

1,922,087

Liabilities as a percentage of assets

7.7

7.0

9.5

9.8

11.7

11.9

7.1

7.2

7.2

7.0

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

Contact

Email: agric.stats@gov.scot

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