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Economic Report on Scottish Agriculture 2006 Edition

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Table B8 Farm business fund flows and net profit by tenure and type of farm, 2003-04 and 2004-05: tenanted farms

Type of farm

LFA:Specialist sheep

LFA: Specialist beef

LFA: Cattle and sheep

Lowground Cattle and sheep

Cereals

General cropping

Dairy

Mixed

Number of farms in sample

10

10

37

37

26

24

2

2

7

7

8

9

8

8

15

14

2003- 04

2004- 05

2003- 04

2004- 05

2003- 04

2004-05

2003- 04

2004- 05

2003- 04

2004- 05

2003-04

2004- 05

2003- 04

2004- 05

2003- 04

2004-05

£/farm

£/farm

£/farm

£/farm

£/farm

£/farm

£/farm

£/farm

£/farm

£/farm

£/farm

£/farm

£/farm

£/farm

£/farm

£/farm

Net farm income excl. BLSA(1)

11,963

9,340

20,286

22,061

28,937

20,794

"

"

12,406

4,383

27,654

2,389

28,739

37,894

17,051

15,804

plus inputs not involving cash outlay

5,545

8,178

18,134

16,299

9,950

22,139

"

"

7,213

8,605

8,331

20,915

18,305

19,693

13,789

20,839

minus interest

848

873

1,590

1,650

1,911

1,613

"

"

1,079

1,154

915

3,260

4,781

5,079

2,473

2,479

Cash income

16,659

16,646

36,830

36,711

36,975

41,321

"

"

18,540

11,835

35,070

20,044

42,262

52,509

28,367

34,164

minus net investment spending

3,523

5,269

12,082

19,026

15,879

16,031

"

"

5,446

10,656

16,555

17,588

9,828

19,627

5,268

15,965

Cash flow from farm business

13,136

11,377

24,748

17,685

21,096

25,290

"

"

13,095

1,179

18,515

2,456

32,434

33,882

23,100

18,199

plus net cash from non-farming sources

-912

-2,608

1,221

5,849

2,693

11,223

"

"

16,062

8,327

-692

394

602

251

5,669

5,083

plus increase in borrowing

-580

4,827

-5,025

1,672

-1,018

-7,513

"

"

-9,613

11,281

-4,614

15,234

-1,462

-2,657

-6,566

3,305

Flow of funds

11,644

13,595

20,944

25,207

22,771

28,999

"

"

19,544

20,787

13,209

18,084

31,575

31,475

22,203

26,586

Net farm income excl. BLSA(1)

11,963

9,340

20,286

22,061

28,937

20,794

"

"

12,406

4,383

27,654

2,389

28,739

37,894

17,051

15,804

plus imputed labour charges for partners and family

3,402

3,398

3,229

3,030

7,208

8,308

"

"

1,825

1,853

6,975

2,203

10,455

11,659

5,937

7,274

plus rental value

-

-

-

-

-

-

"

"

-

-

0

0

-

-

0

0

plus Imputed rent on improvements

1,026

1,068

4,108

1,938

1,622

1,419

"

"

1,204

1,191

877

1,266

5,246

4,762

829

852

plus ownership income, etc.

120

326

121

151

418

461

"

"

38

48

52

147

162

121

91

88

minus interest

848

873

1,590

1,650

1,911

1,613

"

"

1,079

1,154

915

3,260

4,781

5,079

2,473

2,479

minus depreciation on tenant's improvements

1,358

1,467

1,901

2,591

2,048

1,854

"

"

1,098

1,106

991

1,443

3,024

2,715

997

1,073

minus ownership expenses

3

3

49

17

106

64

"

"

100

57

40

0

202

227

0

0

Net Profit

14,301

11,790

24,204

22,923

34,119

27,451

"

"

13,197

5,158

33,611

1,303

36,595

46,414

20,439

20,467

(1) BLSA: Breeding livestock appreciation.

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