Economic Report on Scottish Agriculture: 2005 Edition

Table B9 Farm business fund flows and net profit by tenure and type of farm, 2002-03 and 2003-04: mixed tenure farms

Type of farm	LFA: Specialist sheep		LFA: Specialist beef		LFA: Cattle and sheep		Lowground Cattle and sheep
Number of farms in sample	13	11	33	29	17	15	2	2
	2002- 03	2003- 04	2002- 03	2003- 04	2002- 03	2003- 04	2002- 03	2003- 04
	£/farm	£/farm	£/farm	£/farm	£/farm	£/farm	£/farm	£/farm
Net farm income excl. BLSA⁽¹⁾	13,248	10,360	27,766	26,616	10,628	16,467	"	"
plus inputs not involving cash outlay	10,532	11,892	18,908	17,119	19,946	19,630	"	"
minus interest	1,120	1,042	2,173	2,064	2,867	2,700	"	"
Cash income	22,661	21,210	44,501	41,671	27,707	33,398	"	"
minus net investment spending	11,152	2,375	23,256	20,430	23,738	13,987	"	"
Cash flow from farm business	11,509	18,835	21,245	21,241	3,969	19,411	"	"
plus net cash from non-farming sources	4,031	-409	-2,079	-428	6,906	8,491	"	"
plus increase in borrowing	-3,582	-2,716	2,068	4,292	-1,167	-8,296	"	"
Flow of funds	11,958	15,710	21,235	25,105	9,708	19,607	"	"
Net farm income excl. BLSA⁽¹⁾	13,248	10,360	27,766	26,616	10,628	16,467	"	"
plus imputed labour charges for partners and family	828	1,398	4,358	2,606	4,605	5,387	"	"
plus rental value	2,200	2,661	6,703	6,004	7,509	8,405	"	"
plus imputed rent on improvements	1,969	2,104	3,728	3,272	3,207	3,413	"	"
plus ownership income, etc.	2,198	3,218	561	234	684	740	"	"
minus interest	1,120	1,042	2,173	2,064	2,867	2,700	"	"
minus depreciation on tenant's improvements	249	315	519	569	293	380	"	"
minus ownership expenses	32	54	189	168	151	288	"	"
Net Profit	19,042	18,329	40,236	35,932	23,323	31,043	"	"

Type of farm	Cereals		General cropping		Dairy		Mixed
Number of farms in sample	15	13	22	19	14	13	22	22
	2002- 03	2003- 04	2002- 03	2003- 04	2002- 03	2003- 04	2002- 03	2003- 04
	£/farm	£/farm	£/farm	£/farm	£/farm	£/farm	£/farm	£/farm
Net farm income excl. BLSA⁽¹⁾	-611	20,044	-9,315	29,938	423	21,189	14,947	32,336
plus inputs not involving cash outlay	37,281	32,110	61,491	35,557	44,406	36,769	29,422	28,927
minus interest	6,649	5,854	7,614	7,622	4,706	3,813	9,405	9,308
Cash income	30,021	46,299	44,563	57,872	40,123	54,145	34,964	51,955
minus net investment spending	21,467	27,013	33,433	30,649	20,282	34,024	17,914	21,446
Cash flow from farm business	8,553	19,286	11,130	27,223	19,840	20,121	17,050	30,508
plus net cash from non-farming sources	8,300	43,076	14,608	9,175	18,800	13,251	6,803	-578
plus increase in borrowing	-1,048	-7,819	2,419	-1,878	6,608	-849	-1,624	-5,136
Flow of funds	15,806	54,544	28,157	34,521	45,249	32,524	22,229	24,795
Net farm income excl. BLSA⁽¹⁾	-611	20,044	- 9,315	29,938	423	21,189	14,947	32,336
plus imputed labour charges for partners and family	2,202	2,480	9,452	6,338	13,943	14,597	6,441	6,740
plus rental value	12,750	12,827	12,393	11,337	8,081	7,837	9,141	9,344
plus imputed rent on improvements	3,835	2,771	4,924	4,627	5,383	5,964	1,675	1,574
plus ownership income, etc.	265	886	398	54	739	282	87	180
minus interest	6,649	5,854	7,614	7,622	4,706	3,813	9,405	9,308
minus depreciation on tenant's improvements	330	346	246	265	803	855	272	274
minus ownership expenses	625	530	469	422	223	264	200	215
Net Profit	10,837	32,278	9,524	43,985	22,837	44,937	22,414	40,378

(1) BLSA: Breeding livestock appreciation.

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Economic Report on Scottish Agriculture: 2005 Edition