Economic Report on Scottish Agriculture 2007 Edition
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Table B9 Farm business fund flows and net profit by tenure and type of farm, 2004-05 and 2005-06: mixed tenure farms
Type of farm | LFA: Specialist sheep | LFA: Specialist beef | LFA: Cattle and sheep | Lowground cattle and sheep | Cereals | General cropping | Dairy | Mixed |
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Number of farms in sample | 13 | 12 | 32 | 33 | 19 | 19 | 5 | 5 | 13 | 15 | 20 | 19 | 16 | 16 | 22 | 21 |
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| 2004- 05 | 2005-06 | 2004- 05 | 2005-06 | 2004- 05 | 2005-06 | 2004- 05 | 2005-06 | 2004- 05 | 2005-06 | 2004- 05 | 2005-06 | 2004- 05 | 2005-06 | 2004- 05 | 2005-06 |
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£/farm | £/farm | £/farm | £/farm | £/farm | £/farm | £/farm | £/farm | £/farm | £/farm | £/farm | £/farm | £/farm | £/farm | £/farm | £/farm |
Net farm income excl. BLSA(1) | 10,991 | 4,712 | 24,976 | 16,992 | 21,602 | 11,773 | " | " | -5,379 | -3,516 | 8,538 | 9,021 | 23,702 | 15,515 | 23,153 | 20,462 |
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plus inputs not involving cash outlay | 11,810 | 16,085 | 22,874 | 25,771 | 30,908 | 31,599 | " | " | 37,786 | 46,196 | 45,640 | 34,128 | 39,262 | 38,318 | 28,041 | 31,113 |
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minus interest | 1,141 | 1,319 | 2,495 | 2,997 | 3,148 | 2,606 | " | " | 3,083 | 7,203 | 8,866 | 9,155 | 6,020 | 6,559 | 9,820 | 8,293 |
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Cash income | 21,660 | 19,478 | 45,355 | 39,766 | 49,362 | 40,766 | " | " | 29,324 | 35,477 | 45,312 | 33,994 | 56,944 | 47,274 | 41,374 | 43,282 |
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minus net investment spending | 8,838 | 6,097 | 16,980 | 20,909 | 18,079 | 14,991 | " | " | 100,052 | 29,450 | 24,156 | -7,420 | 32,491 | 25,886 | 17,462 | 30,891 |
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Cash flow from farm business | 12,822 | 13,381 | 28,375 | 18,857 | 31,283 | 25,775 | " | " | -70,728 | 6,027 | 21,156 | 41,414 | 24,453 | 21,388 | 23,912 | 12,391 |
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plus net cash from non-farming sources | 1,265 | 3,051 | 3,393 | - 3,152 | 4,922 | - 1,293 | " | " | 51,887 | 25,327 | 3,258 | 19,354 | 11,861 | 17,142 | 5,936 | 14,834 |
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plus increase in borrowing | 3,776 | 448 | - 5,987 | 10,189 | - 15,570 | 4,038 | " | " | 46,156 | 4,696 | 8,562 | -11.799 | 4,755 | 221 | -4.899 | -745 |
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Flow of funds | 17,863 | 16,880 | 25,781 | 25,894 | 20,635 | 28,520 | " | " | 27,315 | 36,050 | 32,976 | 48,969 | 41,069 | 38,751 | 24,949 | 26,480 |
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Net farm income excl. BLSA(1) | 10,991 | 4,712 | 24,976 | 16,992 | 21,602 | 11,773 | " | " | -5,379 | -3.516 | 8,538 | 9,021 | 23,702 | 15,515 | 23,153 | 20,462 |
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plus imputed labour charges for partners and family | 1,567 | 2,532 | 2,540 | 2,411 | 6,621 | 6,549 | " | " | 3,536 | 2,595 | 6,959 | 4,610 | 14,077 | 11,604 | 5,079 | 6,383 |
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plus rental value | 2,787 | 2,520 | 6,687 | 6,759 | 8,724 | 8,525 | " | " | 12,557 | 14,919 | 12,324 | 10,936 | 7,938 | 7,947 | 10,371 | 11,051 |
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plus Imputed rent on improvements | 1,864 | 1,791 | 3,206 | 3,269 | 3,649 | 2,905 | " | " | 2,181 | 2,235 | 3,059 | 3,023 | 7,810 | 7,422 | 1,924 | 2,214 |
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plus ownership income, etc. | 2,021 | 3,105 | 285 | 415 | 507 | 460 | " | " | 759 | 700 | 403 | 473 | 191 | 393 | 125 | 1,615 |
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minus interest | 1,141 | 1,319 | 2,495 | 2,997 | 3,148 | 2,606 | " | " | 3,083 | 7,203 | 8,866 | 9,155 | 6,020 | 6,559 | 9,820 | 8,293 |
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minus depreciation on tenant's improvements | 341 | 332 | 694 | 572 | 245 | 261 | " | " | 439 | 140 | 241 | 508 | 1,072 | 925 | 119 | 113 |
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minus ownership expenses | 35 | 501 | 123 | 690 | 154 | 567 | " | " | 2,177 | 1,335 | 387 | 962 | 262 | 968 | 28 | 964 |
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Net Profit | 17,713 | 12,508 | 34,382 | 25,587 | 37,556 | 26,778 | " | " | 7,955 | 8,255 | 21,789 | 17,438 | 46,364 | 34,429 | 30,685 | 32,355 |
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(1) BLSA: Breeding livestock appreciation.
Page updated: Tuesday, May 15, 2007