Authorised for issue 30 September 2025. Latest signed year. 2025/26 still unaudited. Printed: Cost of Services £386.236m; usable reserves £85.295m; GF £32.029m (non-earmarked £6.408m). 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 If a paper is unpublished we print NOT PRINTED — not a guess.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 £85m. Source: Audit Scotland.
Audited annual accounts
2024/25 accounts hub
People on this council · Adult Disability Payment
8,745 in receipt
Caseload at 31 January 2026. 87.1 per 1,000 residents (mid-2025). 2% of the Scotland caseload (498,090). Not a ward figure.
Authorised
43%
2,995 of 6,935 processed
Denied
54%
3,740 decisions
Received
7,565
Applications to 31 Jan 2026
Paid to Oct 2025
£105.5m
209,795 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 | £ |
|---|---|---|
| CIES Midlothian Integration Joint BoardNot IJB spend. | 2024/25 | £69.962m |
| Council delegated resourcesPrinted £69.072 million. Print both. | 2024/25 | £69.072m |
| R03 Health and Social CareNot IJB spend. | 2026/27 | £75.9m |
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 2025/26: NOT PRINTED
Standalone AAR 2025/26: NOT PRINTED. Two papers. Do not collapse the words.
| Year | Paper | Printed word | Date |
|---|---|---|---|
| 2025/26 | IAR | NOT PRINTED | NOT PRINTED |
| 2025/26 | AAR | NOT PRINTED | NOT PRINTED |
| 2024/25 | IAR | true and fair | NOT PRINTED on IAR signature page (accounts authorised for issue 30 September 2025; Audit Committee approved 30 September 2025) |
| 2024/25 | AAR | free from material misstatement | September 2025 |
| 2023/24 | IAR | true and fair | NOT PRINTED on IAR signature page (audited accounts authorised for issue 25 November 2024) |
| 2023/24 | AAR | unmodified | November 2024 |
| 2022/23 | IAR | true and fair | 31 October 2023 |
| 2022/23 | AAR | unmodified | December 2023 |
| 2021/22 | IAR | true and fair | NOT PRINTED on IAR signature page |
| 2021/22 | AAR | unqualified | 28 September 2022 |
| 2020/21 | IAR | true and fair | 29 September 2021 |
| 2020/21 | AAR | unqualified | 28 September 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 |
|---|---|---|---|
| Trusts, Bequests, Common Good and Community Funds | Subsidiaries (100%) | 2024/25 | true and fair |
| Pacific Shelf 826 Ltd | Subsidiaries (100%) | 2024/25 (dissolved during 2024/25) | NOT PRINTED |
| Lothian Valuation Joint Board | Associates (9%) | 2024/25 | NOT PRINTED |
| Midlothian Integration Joint Board | Joint Ventures (50%) | 2024/25 | true and fair (IJB IAR) / free from material misstatement (IJB AAR) |
| Midlothian Energy Limited | Joint Ventures (50%) | 2024/25 (group note; entity year-end 31 December) | NOT PRINTED |
| Seemis Group LLP | Non-material Interests in Other Entities (1.90%) | NOT PRINTED | 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.
Payments · awards are not cash
Supplier totals: NOT PRINTED
R07 is a supplier-name + total-paid register. A spend-over-£500 dump is a different file.
R07 supplier totals
NOT PRINTED
Spend-over-£500 transaction files are published (R07b) but they are not a supplier-total + transaction-count file. Do not invent supplier totals. FOI NOT SENT.
R07b spend-over-£500 file
PUBLISHED
Listing HTTP 200 on 19 Aug 2026. Title as printed: Expenditure over £500. Details of payments over £500 made to VAT registered suppliers. Files listed for 2025-26 through 2019-20 (Excel and PDF). Index page https://www.midlothian.gov.uk/info/691/performance_and_spending/492/spending_on_council_services/2 HTTP 200. This is a transaction listing, not R07 supplier totals. FOI NOT SENT.
R07c invoice count
NOT PRINTED
A count is not a file. FOI NOT SENT.
Awards are not cash. Spend-over-£500 transaction files are not a supplier-name + total-paid register unless that extract exists. NOT PRINTED is not a zero. FOI not sent is not a figure.
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 | NOT PRINTED | AAR |
| 2016/17 | unqualified | NOT PRINTED | AAR |
| 2017/18 | unqualified | NOT PRINTED | AAR |
| 2018/19 | NOT PRINTED | NOT PRINTED | AAR |
| 2019/20 | unqualified | NOT PRINTED | AAR |
| 2020/21 | unqualified | NOT PRINTED | AAR |
| 2021/22 | qualified | NOT PRINTED | AAR |
| 2022/23 | unqualified | £91m | AAR |
| 2023/24 | unqualified | £101m | AAR |
| 2024/25 | unqualified | £85m | AAR |
Service nets
Printed budget / revenue estimates. Kind: budget. City totals stay here — not on the wards.
- Place£70,600,000
budget2026/27Net revenue spending on council services per directorate
- Health and Social Care£75,900,000
budget2026/27Net revenue spending on council services per directorate
- Children, Young People and Partnerships£183,400,000
budget2026/27Net revenue spending on council services per directorate
- Other services£10,800,000
budget2026/27Net revenue spending on council services per directorate
- Total£340,700,000
budget2026/27Net revenue spending on council services per directorate
- Spending on services (excluding council housing)£405,400,000
budget2026/27How your Council Tax is calculated
- Net spending£340,700,000
budget2026/27How your Council Tax is calculated
- Utilisation of reserves£4,100,000
budget2026/27Financed by
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.
Youth Homeless Prevention & Support Service
The Rock Trust · £239,726 · 2026-04-30
awardaward · not a payment
Qualification Courses for Early Years & Childcare (EY&C) Staff
Edinburgh College · £204,400 · 2026-06-11
awardaward · not a payment
Maintenance of CDT & Science Equipment
Active Energy Solutions Ltd · £198,208 · 2026-01-27
awardaward · not a payment
Foundation Apprenticeship in Business Skills
Limelight Careers Ltd · £67,500 · 2026-08-17
awardaward · not a payment
Council family
Named only if printed in the AAR / accounts. Do not infer control from a name match.
Lothian Buses
ALEO / group entity (as printed)
Watchdog notes
2021/22 · Qualified audit opinion — 2021/22
Audit opinion recorded as 'qualified' for 2021/22 (Wave 1 audit_series / AAR). Awards ≠ payments; this is an auditor opinion.
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 2015/16
gap
usable_reserves_gbp left blank (missing ≠ zero; deltas ignored) Ask: Midlothian finance / Audit Scotland AAR.
Usable reserves stock £ not clearly extractable for 2016/17
gap
usable_reserves_gbp left blank (missing ≠ zero; deltas ignored) Ask: Midlothian finance / Audit Scotland AAR.
Usable reserves stock £ not clearly extractable for 2017/18
gap
usable_reserves_gbp left blank (missing ≠ zero; deltas ignored) Ask: Midlothian finance / Audit Scotland AAR.
Usable reserves stock £ not clearly extractable for 2018/19
gap
usable_reserves_gbp left blank (missing ≠ zero; deltas ignored) Ask: Midlothian finance / Audit Scotland AAR.
Audit opinion wording not clearly captured for 2018/19
gap
audit_opinion blank pending clearer printed phrase Ask: Audit Scotland AAR.
Usable reserves stock £ not clearly extractable for 2019/20
gap
usable_reserves_gbp left blank (missing ≠ zero; deltas ignored) Ask: Midlothian finance / Audit Scotland AAR.
Usable reserves stock £ not clearly extractable for 2020/21
gap
usable_reserves_gbp left blank (missing ≠ zero; deltas ignored) Ask: Midlothian finance / Audit Scotland AAR.
Usable reserves stock £ not clearly extractable for 2021/22
gap
usable_reserves_gbp left blank (missing ≠ zero; deltas ignored) Ask: Midlothian finance / Audit Scotland AAR.
Audit and accounts
Signed PDFs. The printed £ above is from these papers.
true and fair. IAR pp.30–33. Claire Gardiner CPFA, Audit Director, Audit Scotland. True and fair view of the council and its group. IAR date NOT PRINTED. Nothing to report by exception. No qualification wording.
free from material misstatement. Claire Gardiner, Audit Scotland. Cover September 2025. Printed: free from material misstatement. Does not print unqualified or unmodified. Do not swap. 2025/26 AAR NOT PRINTED.
No current statutory Best Value report. Last BVAR July 2019. Council page: Midlothian Controller of Audit report due later in 2026 (not published). 2024/25 BV thematic is not the statutory CoA report.
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.midlothian.gov.uk
- mygov: organisation page
- WhatDoTheyKnow: midlothian_council
- GSS / SNS: S12000019
- Audit Scotland: latest annual audit
- FOI mailbox: not independently confirmed — use WDTK
Copy-ready FOISA letter
Dear Midlothian 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: [confirm mailbox on https://www.midlothian.gov.uk or use WDTK] Or file on WhatDoTheyKnow: https://www.whatdotheyknow.com/body/midlothian_council Identity check: https://www.mygov.scot/organisations/midlothian-council · S12000019