Authorised for issue 23 September 2025. Latest signed year. 2025/26 is unaudited only. Printed: Net Cost of Services £382.285m; usable reserves face £51.942m (AAR £51.9m); uncommitted General Fund £0.083m. Not a ward split.
Latest signed papers
Annual accounts and the Annual Audit Report. IAR is not the AAR. If a paper is unpublished we print NOT PRINTED — not a guess.
Annual Audit Report
2024/25 · unqualifiedUsable reserves stock £51.9m. Source: Audit Scotland.
Audited annual accounts
2024/25 accounts hub
People on this council · Adult Disability Payment
10,045 in receipt
Caseload at 31 January 2026. 87.6 per 1,000 residents (mid-2025). 2% of the Scotland caseload (498,090). Not a ward figure.
Authorised
45%
3,705 of 8,175 processed
Denied
51%
4,190 decisions
Received
8,780
Applications to 31 Jan 2026
Paid to Oct 2025
£125.4m
252,555 payments · not the Jan caseload
Official Social Security Scotland ADP statistics. Caseload is people in receipt on 31 January 2026 (new applicants + DWP case transfers). Figures are rounded for disclosure control and may not sum. Council-level only — do not invent a ward split. Residual DWP PIP on some ward pages is a separate, much smaller stock. Caseload is not the payments table (that table runs to 31 October 2025).
Payments column as at 31 October 2025. Do not add it to the caseload.
Related parties · 2024/25
Who the council paid and received from
Note 22. IJB lines are the council note — not IJB CIES.
| Entity | Expenditure | Income |
|---|---|---|
| Angus Integration Joint BoardOther Public BodiesPrinted expenditure/income. Do not read these council lines as IJB CIES spend. | £72.591m | £90.448m |
| Valuation Board – RequisitionOther Public BodiesTable heading Valuation Board – Requisition. Group note names Tayside Valuation Joint Board. | £876,000 | £0 |
| Tayside Contracts – Share of Surplus and associated interestOther Public BodiesPrinted income is the share of surplus and associated interest. | £0 | £250,000 |
| Tayside Contracts – Contracts undertakenOther Public BodiesPrinted expenditure on contracts undertaken. | £26.406m | £0 |
| Dundee City Council – Angus Council payment for MEB waste processingOther Public BodiesNarrative: inter-authority agreement; DCC is lead Council and recharges Angus. | £6.41m | £598,000 |
| NHS Tayside - Resource transferOther Public BodiesPrinted income only. Also named in the Other Public Bodies narrative. | £0 | £5.887m |
| SPPA – Scottish Public Pensions AgencyOther Public BodiesPrinted expenditure only. | £20.042m | £0 |
| ANGUSaliveEntities Controlled or Significantly Influenced by Angus CouncilRow printed as Contributions to/from company under ANGUSalive. | £5.597m | £536,000 |
| Voluntary Action Angus (VAA)Entities Controlled or Significantly Influenced by Angus CouncilRow printed as Contributions. Named in Note 22 narrative; not in the Group Accounts combining-entities table. | £336,000 | £0 |
| Citizens Advice BureauEntities Controlled or Significantly Influenced by Angus CouncilRow printed as Contributions. Named in Note 22 narrative; not in the Group Accounts combining-entities table. | £136,000 | £0 |
Printed related-party note. Expenditure and income are two faces — do not add or net them. IJB lines are the council’s note, not the IJB CIES. City totals, not a ward split.
Procurement · awards are not cash
2024/25 regulated awards · £23.802m
26 regulated awards. Core-trade and local £ are spend lines — not the award column. Do not add them. City total, not a ward pot.
| Year | Regulated | Award £ | Core-trade | Local £ | Local % |
|---|---|---|---|---|---|
| 2024/25 | 26 | £23.802m | £256.167m | £173.991m | 68% |
Official Annual Procurement Report. Award £ is estimated contract value (often multi-year, including frameworks). Core-trade is suppliers paid over the report’s threshold — not an invoice file. Local % is spend, not awards. Do not add the columns. Blank invoice count is not a zero. Awards ≠ cash. Table 1: 26 regulated procurements £23.802m. Table 2 all-awarded category total £33.369m is a different set — do not add. Table 8 prints 104 regulated contracts / 80 unique suppliers — not the Table 1 count of 26. Third-party spend £256.167m includes AHSCP (p.3, Table 9) — not CIES net cost £382.285m. Local 68% is spend, not awards. SME spend (status known) £101.264m; local SMEs £64.308m. Invoices 43,160 of which 948 paid late (2.2%). Two non-compliant regulated (direct awards, committee-approved). School transport £7.813m and SDS 3 £2.132m in Appendix A are framework ceilings printed on many rows — do not sum. IJB/AHSCP has no own contracts; spend sits in this report.
Partnership £ · not council Social Work
Integration Joint Board — signed face
Lines as printed. Adult Social Work on the council CIES is a different face. Do not add these rows.
| Printed line | Year | £ |
|---|---|---|
| Cost of ServicesPrinted £'000 238,451. Adult Services / Social Work on the council CIES is not IJB spend. | 2024/25 | £238.451m |
| Partner incomePrinted £'000 236,023. | 2024/25 | £236.023m |
| DeficitPrinted £'000 2,428. | 2024/25 | £2.428m |
| Closing General FundPrinted £'000 19,804. | 2024/25 | £19.804m |
| Council 2025/26 settlementIJB–Angus Council 2025/26 settlement £78.992m as printed. NHS Tayside 2025/26 settlement not agreed (IJB 45/25). | 2025/26 | £78.992m |
| AHSCP volume lineAngus Health & Social Care Partnership £82.822m. Not IJB CIES spend. | 2026/27 | £82.822m |
| Managed resources (approx)Printed approximately £240million. Not the signed CIES Cost of Services £238.451m. This is the IJB performance APR — not the council procurement APR. | 2024/25 | £240m |
| Budget underspend (management)Printed £1.240million. Matches AAR operational underspend £1.24m. Not CIES deficit £2.428m. | 2024/25 | £1.24m |
| FHS prescribing overspendPrinted c£2.9m. Service-line overspend inside IJB, not IJB total and not council cash. | 2024/25 | £2.9m |
Printed IJB or partnership note. Adult Social Work / Health & Social Care on the council CIES is not IJB spend. Do not add these lines. City totals, not a ward split.
Audit opinion · IAR is not the AAR
IAR 2024/25: true and fair
Standalone AAR 2025/26: NOT PRINTED. Two papers. Do not collapse the words.
| Year | Paper | Printed word | Date |
|---|---|---|---|
| 2025/26 | AAR | NOT PRINTED | NOT PRINTED |
| 2025/26 | R01b | NOT PRINTED | 30 June 2026 (unaudited authorised for issue) |
| 2024/25 | IAR | true and fair | 23 September 2025 (accounts authorised; IAR signature block prints no date) |
| 2024/25 | IAR | true and fair | NOT PRINTED |
| 2024/25 | AAR | free from material misstatement | September 2025 (cover); published 10 October 2025 |
| 2023/24 | IAR | true and fair | 24 September 2024 (accounts authorised; IAR signature block prints no date) |
| 2023/24 | IAR | true and fair | NOT PRINTED |
| 2023/24 | AAR | unmodified | September 2024 |
| 2022/23 | IAR | true and fair | 26 October 2023 (accounts authorised; IAR signature block prints no date) |
| 2022/23 | IAR | true and fair | NOT PRINTED |
| 2022/23 | AAR | unmodified | October 2023 |
| 2021/22 | IAR | true and fair | 29 November 2022 (accounts authorised; IAR signature block prints no date) |
| 2021/22 | IAR | true and fair | NOT PRINTED |
| 2021/22 | AAR | unmodified | November 2022 |
| 2020/21 | IAR | NOT PRINTED | 30 November 2021 (accounts authorised) |
| 2020/21 | IAR | NOT PRINTED | NOT PRINTED |
| 2020/21 | AAR | unmodified | 7 December 2021 |
IAR is the opinion inside the signed accounts. AAR is Audit Scotland’s annual audit report — a different paper. Do not copy AAR wording onto the IAR row. Unmodified is not unqualified is not true and fair. NOT PRINTED is not a zero and not a clean bill.
Council family · as printed
6 named entities
Group note. Opinion words stay NOT PRINTED unless the desk extracted a standalone IAR.
| Entity | Class | Year | Opinion |
|---|---|---|---|
| ANGUSalive | subsidiary | 2024/25 | NOT PRINTED |
| Charitable Trusts | subsidiary | 2024/25 | true and fair |
| Common Good | subsidiary | 2024/25 | true and fair |
| Tayside Valuation Joint Board | associate | 2024/25 | true and fair |
| Tayside Contracts Joint Committee | associate | 2024/25 | true and fair |
| Angus Integration Joint Board | joint venture | 2024/25 | true and fair |
Named only as printed in the group / family note. Standalone IAR words stay NOT PRINTED unless the desk extracted them. Common Good is burghs, not electoral wards. IJB here is the family line — not IJB CIES spend.
Ten-year audit series · 10/10 published
Usable reserves stock only. Blank years are not published — never zero. Awards are not payments.
| Year | Opinion | Usable reserves | Source |
|---|---|---|---|
| 2015/16 | unqualified | £43.481m | AAR |
| 2016/17 | unqualified | £40.8m | AAR |
| 2017/18 | unqualified | £40.2m | AAR |
| 2018/19 | unqualified | £45.6m | AAR |
| 2019/20 | unqualified | £47.8m | AAR |
| 2020/21 | unqualified | NOT PRINTED | AAR |
| 2021/22 | unqualified | NOT PRINTED | AAR |
| 2022/23 | unqualified | £8.838m | AAR |
| 2023/24 | unqualified | £22.977m | AAR |
| 2024/25 | unqualified | £51.9m | AAR |
Service nets
Printed budget / revenue estimates. Kind: budget. City totals stay here — not on the wards.
- Education & Lifelong Learning£172,295,000
budget2026/27Final Revenue Budget Volume 2026/27 — Net Expenditure Summary
- Infrastructure & Environment£45,458,000
budget2026/27Final Revenue Budget Volume 2026/27 — Net Expenditure Summary
- Housing & Social Work£31,960,000
budget2026/27Final Revenue Budget Volume 2026/27 — Net Expenditure Summary
- Human Resources, Organisational Development, Digital Enablement, Information Technology & Business Support£11,704,000
budget2026/27Final Revenue Budget Volume 2026/27 — Net Expenditure Summary
- Legal & Democratic£10,154,000
budget2026/27Final Revenue Budget Volume 2026/27 — Net Expenditure Summary
- Finance£4,480,000
budget2026/27Final Revenue Budget Volume 2026/27 — Net Expenditure Summary
- Policy, Strategy & Engagement£3,515,000
budget2026/27Final Revenue Budget Volume 2026/27 — Net Expenditure Summary
- Vibrant Communities & Sustainable Growth£0.00
budget2026/27Final Revenue Budget Volume 2026/27 — Net Expenditure Summary (printed 0.000)
Awards, not payments
Public Contracts Scotland / contract register. An award is not cash out the door. Repeated same-value lots and frameworks are ceilings, not spend.
Funded Early Learning and Childcare in Angus
851705; Maggie Reid; Playspaces Montrose Limited; Sweet Home; TeddyBear Childcare; The Wee Childcare Company Ltd; The Wendyhouse Childrens Nursery; Tiddlywinks Nursery School · £2.4m · 2025-08-18
awardaward · not a payment
Contract One: Angus wide area minus Forfar and Kirriemuir areas
Sureserve Compliance North (Previously WRB Gas) · £2m · 2025-03-03
awardaward · not a payment
35571189 Seaton Grove, Arbroath – Alterations to Care Centre
DBM Building Contractors Ltd · £1.8m · 2025-08-18
awardaward · not a payment
Forfar & Kirriemuir
Cardo (Scotland) Limited; Derek McNulty Joinery & Building Contractors; Pert Bruce Construction Ltd; Quality Assured Property Maintenance Limited · £1.7m · 2026-07-03
awardaward · not a payment
Arbroath
Cardo (Scotland) Limited; Derek McNulty Joinery & Building Contractors; Pert Bruce Construction Ltd; Quality Assured Property Maintenance Limited · £1.3m · 2026-07-03
awardaward · not a payment
25001 Forfar - Brechin - Stracathro Hospital - Edzell
Stagecoach East Scotland · £1.3m · 2025-05-15
awardaward · not a payment
Council family
Named only if printed in the AAR / accounts. Do not infer control from a name match.
ANGUSalive
subsidiary
Charitable Trusts
subsidiary
Common Good
subsidiary
Tayside Valuation Joint Board
associate
Tayside Contracts Joint Committee
associate
Angus Integration Joint Board
joint venture
Honest gaps
What is unpublished, and who to ask. Missing is not zero. Kind: gap.
Usable reserves stock £ not clearly extractable for 2020/21
gap
usable_reserves_gbp left blank (missing ≠ zero; deltas ignored) Ask: Angus finance / Audit Scotland AAR.
Usable reserves stock £ not clearly extractable for 2021/22
gap
usable_reserves_gbp left blank (missing ≠ zero; deltas ignored) Ask: Angus finance / Audit Scotland AAR.
Audit and accounts
Signed PDFs. The printed £ above is from these papers.
true and fair. IAR pp.133–135. Pauline Gillen, Audit Director, Audit Scotland. IAR date NOT PRINTED. Does not print unmodified / unqualified / qualified. Nothing to report by exception. Accounts authorised 23 September 2025.
free from material misstatement. Pauline Gillen, Audit Scotland. Cover September 2025; published 10 October 2025. Printed: All audit opinions stated that the annual accounts were free from material misstatement. Unmodified is not printed on key messages. 2025/26 AAR NOT PRINTED.
Current statutory report — 4 June 2026. Accounts Commission. Printed: strong leadership and a focus on collaboration and improvement. Council figure — not eight ward pots.
Gold layers
Held from official papers. Missing layers are not published — still to find. A blank is not a zero. Awards are not payments. R07 supplier-paid+count and R08 spend-over-£500 stay not published until a public register or a returned FOI exists.
- R01 Audited annual accounts last 5 years (PDF + URL)Held
- R02 External AAR last 5 years (Audit Scotland / appointed auditor)Held
- R03 Current year revenue estimates — service netsHeld
- R04 Prior year service budget vs actualnot published
- R05 Latest annual procurement reportHeld
- R06 Live contracts register extractnot published
- R07 FOI: supplier name + total paid + transaction countnot published
- R08 Does the council publish spend-over-£500 / payments data?not published
- R09 Group entities + latest accountsHeld
- R10 Related-party payments noteHeld
- R11 Senior rem + exit packagesnot published
- R12 Integration Joint Board accounts + auditHeld
Official doors
- Website: www.angus.gov.uk
- mygov: organisation page
- WhatDoTheyKnow: angus_council
- GSS / SNS: S12000041
- Audit Scotland: latest annual audit
- FOI mailbox: [email protected]
Copy-ready FOISA letter
Dear Angus Council FOI team, Under the Freedom of Information (Scotland) Act 2002 I request: 1. For the most recent complete financial year and the current year to date, for each external supplier: legal name, total gross amount paid, number of payment transactions, and service/directorate if held. 2. Format: CSV. 3. Exclude personal data of individuals (redact sole traders' names if required) but do not withhold company names. I accept supplier-level totals if individual invoice lines are withheld under section 33. Please confirm any exemption and the public-interest test. Please also provide URLs for: the latest audited annual accounts, the latest Annual Audit Report, the current revenue estimates (service nets), and the latest Annual Procurement Report. Yours faithfully Send via: [email protected] Or file on WhatDoTheyKnow: https://www.whatdotheyknow.com/body/angus_council Identity check: https://www.mygov.scot/organisations/angus-council · S12000041