Authorised for issue 18 September 2025. Latest signed year. 2025/26 is unaudited only. Printed: Cost of Services £1,574.354m (council); group £1,576.111m; usable reserves £376.598m; HRA usable printed 0. 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 If a paper is unpublished we print NOT PRINTED — not a guess.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 · IAR true and fair — AAR free from material misstatementUsable reserves stock £376.598m. Source: Audit Scotland.
Audited annual accounts
2024/25 accounts hub
People on this council · Adult Disability Payment
32,715 in receipt
Caseload at 31 January 2026. 61.6 per 1,000 residents (mid-2025). 7% of the Scotland caseload (498,090). Not a ward figure.
Authorised
43%
10,750 of 24,975 processed
Denied
54%
13,415 decisions
Received
27,300
Applications to 31 Jan 2026
Paid to Oct 2025
£394.3m
788,330 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.
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 | £ |
|---|---|---|
| Gross expenditurePrinted £'000 1,026,197. Health and Social Care CIES net is not IJB spend. | 2024/25 | £1.026bn |
| (Surplus) / DeficitPrinted (£1,548k) — a surplus. | 2024/25 | −£1.548m |
| Usable reservesPrinted £'000 9,568. | 2024/25 | £9.568m |
| Council contributionPrinted £'000 343,613. Not Health and Social Care CIES £347.382m. | 2024/25 | £343.613m |
| Commissioning income from IJBPrinted £'000 415,608. | 2024/25 | £415.608m |
| IJB uplift 2026/27Additional £6 million uplift. Different label from CIPFA Social Work £480.2m. | 2026/27 | £6m |
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 |
| 2024/25 | IAR | true and fair | IAR signature block prints no date; accounts authorised for issue 18 September 2025 |
| 2024/25 | AAR | true and fair / free from material misstatement | September 2025 (AAR); published 15 October 2025 |
| 2023/24 | IAR | true and fair | accounts authorised for issue 19 September 2024; IAR signature block date NOT PRINTED this pass |
| 2023/24 | AAR | unmodified | September 2024 |
| 2022/23 | IAR | true and fair | accounts authorised for issue 21 September 2023; IAR signature block date NOT PRINTED this pass |
| 2022/23 | AAR | unmodified | October 2023 |
| 2021/22 | IAR | true and fair | accounts authorised for issue 10 November 2022 |
| 2021/22 | AAR | unqualified | November 2022 |
| 2020/21 | IAR | true and fair | accounts authorised for issue 18 November 2021 |
| 2020/21 | AAR | unqualified | November 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
15 named entities
Group note. Opinion words stay NOT PRINTED unless the desk extracted a standalone IAR.
| Entity | Class | Year | Opinion |
|---|---|---|---|
| CEC Holdings Limited | subsidiary; Shareholding 100.00% | 2024 (year to 31.12.24) | NOT PRINTED |
| Transport for Edinburgh Limited | subsidiary; Shareholding 100.00% | 2024 (year to 31.12.24) | NOT PRINTED |
| Edinburgh Living MMR LLP | subsidiary; Shareholding 99.999% | 2024 (year to 31.12.24) | NOT PRINTED |
| City of Edinburgh Charitable Trusts | subsidiary; Sole Trustee | 2024/25 | NOT PRINTED |
| Common Good | subsidiary; Shareholding 100.00% (fully consolidated) | 2024/25 | true and fair (council and group IAR) |
| Edinburgh Leisure | associate; Interest 33.33%; Board representation | 2024/25 (group note printed results to 31.03.25) | NOT PRINTED |
| Capital Theatres | associate; Interest 16.67%; Board representation | 2024/25 (group note printed results to 31.03.25) | NOT PRINTED |
| Lothian Valuation Joint Board | associate; Interest 61.02%; Funding percentage | 2024/25 (group note prints 'most recent unaudited results' to 31.03.25) | NOT PRINTED |
| Edinburgh Integration Joint Board | joint venture; Interest 50.00%; Board representation | 2024/25 | true and fair |
| Capital City Partnership Limited | not consolidated; Shareholding 100.00%; not considered a material part of the Group | 2024/25 | NOT PRINTED |
| CEC Recovery Limited (formerly tie Limited) | not consolidated; Shareholding 100.00%; not considered a material part of the Group | 2024 (council index labels 2024 as unaudited) | NOT PRINTED |
| Energy for Edinburgh Limited | not consolidated; Shareholding 100.00%; not considered a material part of the Group | NOT PRINTED | NOT PRINTED |
| Edinburgh Living MR LLP | not consolidated; Shareholding 99.00%; dormant to 31.12.24 | NOT PRINTED | NOT PRINTED |
| Telford NHT LLP | not consolidated; >75% controlling interest; formally dissolved 16 November 2024 | NOT PRINTED | NOT PRINTED |
| South East Scotland Transport Partnership (SEStran) | other organisation — Council prepares / points to SEStran accounts; not a group-note subsidiary line | NOT PRINTED this pass | NOT PRINTED |
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 | £238m | AAR |
| 2016/17 | unqualified | £253.9m | AAR |
| 2017/18 | unqualified | NOT PRINTED | AAR |
| 2018/19 | unqualified | NOT PRINTED | AAR |
| 2019/20 | unqualified | NOT PRINTED | AAR |
| 2020/21 | unqualified | NOT PRINTED | AAR |
| 2021/22 | unqualified | NOT PRINTED | AAR |
| 2022/23 | unqualified | £377m | AAR |
| 2023/24 | unqualified | NOT PRINTED | AAR |
| 2024/25 | IAR true and fair — AAR free from material misstatement | £376.598m | AAR |
Service nets
Printed budget / revenue estimates. Kind: budget. City totals stay here — not on the wards.
- Culture and Related£54,100,000
budget2025/26City of Edinburgh Council — Council Tax funding by service area 2025 (Approved Budget 20 Feb 2025)
- Education£627,200,000
budget2025/26City of Edinburgh Council — Council Tax funding by service area 2025 (Approved Budget 20 Feb 2025)
- Environmental£81,800,000
budget2025/26City of Edinburgh Council — Council Tax funding by service area 2025 (Approved Budget 20 Feb 2025)
- Housing (non-HRA service analysis)£79,100,000
budget2025/26City of Edinburgh Council — Council Tax funding by service area 2025 (Approved Budget 20 Feb 2025)
- Roads and Transport, Planning and Other£161,300,000
budget2025/26City of Edinburgh Council — Council Tax funding by service area 2025 (Approved Budget 20 Feb 2025)
- Social Work£463,300,000
budget2025/26City of Edinburgh Council — Council Tax funding by service area 2025 (Approved Budget 20 Feb 2025)
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.
Decriminalised Parking and Traffic Enforcement Services
Marston (Holdings) Limited · £150m · 2025-06-09
awardaward · not a payment
Award of CT1436B - Pennywell Town Centre - Works Order
CCG (Scotland) Ltd · £23m · 2026-02-10
awardaward · not a payment
Retrofit Works at Craigmillar and Peffermill Multi Storey Accomodation, Edinburgh
Kier Construction · £22.9m · 2026-06-01
awardaward · not a payment
Lot 1-1 - Residential Construction - 1 to 30 Homes
A.S. HOMES (SCOTLAND) LIMITED; CCG (Scotland) Ltd; Campion Homes Ltd; Cruden Investments Limited; Fleming Buildings Ltd; McTaggart Construction Ltd; Ogilvie Construction Limited; Robertson Group Ltd. · £15m · 2026-01-30
awardaward · not a payment
Supply and Distribution of Groceries and Provisions
Sysco GB Limited · £10.5m · 2025-08-26
awardaward · not a payment
Car Club
Enterprise Rent-A-Car UK Ltd · £7.5m · 2025-09-24
awardaward · not a payment
Lot 1.2 - Residential Construction - 31 to 100 Homes
A.S. HOMES (SCOTLAND) LIMITED; CCG (Scotland) Ltd; Campion Homes Ltd; Cruden Investments Limited; Fleming Buildings Ltd; McTaggart Construction Ltd; Ogilvie Construction Limited; Robertson Group Ltd. · £167.5m · 2026-01-30
awardaward · not a paymentframework / lot ceiling · not spend
Lot 1.3 - Residential Construction - 100+ Homes
A.S. HOMES (SCOTLAND) LIMITED; CCG (Scotland) Ltd; Campion Homes Ltd; Cruden Investments Limited; Fleming Buildings Ltd; McTaggart Construction Ltd; Ogilvie Construction Limited; Robertson Group Ltd. · £167.5m · 2026-01-30
awardaward · not a paymentframework / lot ceiling · not spend
CT1674 - Clerk of Works Framework Agreement
D A GILMOUR LTD; Hickton Quality Control Ltd; Ross Quality Control Limited; Sentinel Clerk of Works Ltd; Thomson Gray Limited · £5m · 2026-06-15
awardaward · not a paymentframework / lot ceiling · not spend
CT1681 Postal Services
Royal Mail Group Ltd · £3.2m · 2026-04-28
awardaward · not a paymentframework / lot ceiling · not spend
Council family
Named only if printed in the AAR / accounts. Do not infer control from a name match.
Capital Theatres
ALEO / group entity (as printed)
CEC Holdings
subsidiary / holding company
CEC Holdings Limited
subsidiary / ALEO
Edinburgh Leisure
ALEO
Edinburgh Trams
ALEO / group entity (as printed)
Lothian Buses
ALEO / group entity (as printed)
Transport for Edinburgh
ALEO / group entity (as printed)
Transport for Edinburgh Limited
subsidiary / ALEO
Watchdog notes
24 October 2024 · Best Value: The City of Edinburgh Council
£109m savings required by 2028/29. Statutory Controller of Audit / Accounts Commission report under s.102(1). Also prints Net revenue budget 2023/24 £1,282m and Capital budget 2023/24 £411m. A qualification, overspend, or governance finding is not a criminal proof.
Open the paper
Honest gaps
What is unpublished, and who to ask. Missing is not zero. Kind: gap.
Usable reserves stock £ not clearly extractable for 2017/18
gap
usable_reserves_gbp left blank (missing ≠ zero; deltas ignored) Ask: Edinburgh finance / Audit Scotland AAR.
Usable reserves stock £ not clearly extractable for 2018/19
gap
usable_reserves_gbp left blank (missing ≠ zero; deltas ignored) Ask: Edinburgh finance / Audit Scotland AAR.
Usable reserves stock £ not clearly extractable for 2019/20
gap
usable_reserves_gbp left blank (missing ≠ zero; deltas ignored) Ask: Edinburgh finance / Audit Scotland AAR.
Usable reserves stock £ not clearly extractable for 2020/21
gap
usable_reserves_gbp left blank (missing ≠ zero; deltas ignored) Ask: Edinburgh finance / Audit Scotland AAR.
Usable reserves stock £ not clearly extractable for 2021/22
gap
usable_reserves_gbp left blank (missing ≠ zero; deltas ignored) Ask: Edinburgh finance / Audit Scotland AAR.
Usable reserves stock £ not clearly extractable for 2023/24
gap
usable_reserves_gbp left blank (missing ≠ zero; deltas ignored) Ask: Edinburgh finance / Audit Scotland AAR.
Usable reserves
reserveStock £ only — never a year-on-year delta.
AAR Exhibit 10 2024/25 usable reserves carried forward £376.598m (narrative rounds to £376 million). £377.119m is the 2022/23 stock — not this year. Council face is the same £376.598m.
Open the paperCapital pipeline
NOT PRINTED — missing is not zero.
Named project pipeline NOT PRINTED. Best Value 24 Oct 2024 prints Capital budget 2023/24 £411m — a year total, not a project list.
Open the paperCouncil people (not a ward split)
Mid-year 530,680 (NRS). This is the whole council — not a fake ward total.
NRS mid-2024 population estimates (Table 4), published 14 Aug 2025; as at 30 June 2024
A qualification, overspend, or governance finding is not a criminal proof.
Audit and accounts
Signed PDFs. The printed £ above is from these papers.
true and fair. IAR pp.145–147. Michael Oliphant FCPFA, Audit Director, Audit Scotland. IAR date NOT PRINTED. Does not print unmodified / unqualified / qualified. Nothing to report by exception. Accounts authorised 18 September 2025.
free from material misstatement. Michael Oliphant, Audit Scotland. Cover September 2025; published 15 October 2025. Printed: All audit opinions stated that the annual accounts were free from material misstatement. 2025/26 AAR NOT PRINTED.
Current statutory report — 24 October 2024. Current statutory Best Value report. Accounts Commission / Controller of Audit Best Value: The City of Edinburgh Council published 24 Oct 2024. Printed: £109m savings required by 2028/29; accelerate transformation; engage residents on savings.
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 reportnot published
- 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 notenot published
- R11 Senior rem + exit packagesnot published
- R12 Integration Joint Board accounts + auditHeld
Official doors
- Website: www.edinburgh.gov.uk
- mygov: organisation page
- WhatDoTheyKnow: edinburgh_city_council
- GSS / SNS: S12000036
- Audit Scotland: latest annual audit
- FOI mailbox: [email protected]
Copy-ready FOISA letter
Dear City of Edinburgh 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/edinburgh_city_council Identity check: https://www.mygov.scot/organisations/city-of-edinburgh-council · S12000036