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Council desk · signed papers

Investigate Scottish Borders

Latest signed accounts and the external auditor. City totals stay here. Ward doors only get a figure when the paper names the electoral ward.

Completeness · enhanced

No ward-named pot — NOT PRINTED on every ward.

How this badge is counted

Counts from live ward doors — not a second map. Same count as Completeness. Missing is not zero.

No public paper we hold names an electoral-ward £ pot for this council. City totals on Investigate are not a split onto the wards. Blank is not zero.

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 If a paper is unpublished we print NOT PRINTED — not a guess.

People on this council · Adult Disability Payment

8,185 in receipt

Caseload at 31 January 2026. 70.1 per 1,000 residents (mid-2025). 2% of the Scotland caseload (498,090). Not a ward figure.

  • Authorised

    45%

    2,765 of 6,160 processed

  • Denied

    51%

    3,160 decisions

  • Received

    6,700

    Applications to 31 Jan 2026

  • Paid to Oct 2025

    £99.6m

    198,100 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).

SSS publication

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 lineYear£
CIES Adult ServicesNot IJB spend.2024/25£74.065m
Related-party IJB paymentPrinted £73.743m.2024/25£73.743m
Social Care Fund additional paymentPrinted £8.207m.2024/25£8.207m
Financial Plan Adult ServicesNot IJB spend.2026/27£88.667m

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.

YearPaperPrinted wordDate
2025/26IARNOT PRINTEDNOT PRINTED
2025/26AARNOT PRINTEDNOT PRINTED
2024/25IARtrue and fair25 September 2025
2024/25AARunqualified and free from material misstatementSeptember 2025
2023/24IARtrue and fair26 September 2024
2023/24AARunmodifiedSeptember 2024
2022/23IARtrue and fair29 September 2023
2022/23AARunmodifiedSeptember 2023
2021/22IARtrue and fair28 November 2022
2021/22AARunqualified but our independent auditor’s report includes a matter reported by exceptionNovember 2022
2020/21IARtrue and fair29 October 2021
2020/21AARunmodifiedOctober 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

8 named entities

Group note. Opinion words stay NOT PRINTED unless the desk extracted a standalone IAR.

EntityClassYearOpinion
SBC Common Good Fundssubsidiary (MC: The Group comprises; Group Accounts: Subsidiary entities)2024/25 statements sit inside the council signed pack (notes 35-36)true and fair is the council IAR word covering the pack, not a standalone Common Good IAR
SBC Trust Funds (registered: SBC Charitable Trusts; SBC Community Enhancement Trust; SBC Educational Trusts; SBC Welfare Trust; plus a further 40 Trusts that are not registered charities)subsidiary (MC + Group Accounts)Charitable Trusts Annual Accounts 2024-25 on council download/1702NOT PRINTED
Live Borderssubsidiary (MC + Group Accounts). Integrated trust providing culture and leisure services, established 1 April 2016NOT PRINTED this passNOT PRINTED
Bridge Homes LLPsubsidiary (Group Accounts). Excluded from Group accounts in 2024/25 on the basis of materiality2024/25 accounts listed on download/1702NOT PRINTED
Lowood Tweedbank Limited / Lowood Tweedbanksubsidiary (Group Accounts). Excluded on the basis of materiality2024/25 accounts listed on download/1702NOT PRINTED
SB Inspires LLPsubsidiary (Group Accounts). Excluded on the basis of materiality2024/25 accounts listed on download/1702NOT PRINTED
(SBC/NHS) Health and Social Care partnership & Integration Joint Board (IJB) / Scottish Borders Health and Social Care Integration BoardJoint Venture (MC). Group Note 4 prints HSCIJB2024/25 AAR and signed IJB accounts + IAR obtainedAAR: unmodified / free from material misstatement. IAR: true and fair. Do not swap.
Jedburgh Leisure Facilities Trustassociate (Note 10). Ceased trading 29 November 2024; entered insolvency proceedings 5 December 2024. Previously excluded from Group accounts on materialityNOT PRINTED this passNOT 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

    No R07 supplier-total file. Publication scheme Class 4 What we spend and how we spend it does not publish a titled spend-over-£500 payments listing. Corporate credit cards page exists but is not spend-over-£500. FOI NOT SENT.

  • R07b spend-over-£500 file

    NOT PRINTED

    Council publication scheme / Guide to Information HTTP 200. Class 4 What we spend and how we spend it. No titled spend-over-£500 payments listing confirmed this pass. Corporate credit cards https://www.scotborders.gov.uk/budgets-finance/corporate-credit-cards HTTP 200 is credit-card statements, not spend-over-£500. Spend-over-£500 = NO. R07 supplier totals still NOT PRINTED. 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.

YearOpinionUsable reservesSource
2015/16unqualifiedNOT PRINTEDAAR
2016/17unqualified£25.9mAAR
2017/18unqualified£28.8mAAR
2018/19unqualified£28mAAR
2019/20unqualified£30.1mAAR
2020/21unqualifiedNOT PRINTEDAAR
2021/22unqualifiedNOT PRINTEDAAR
2022/23unqualifiedNOT PRINTEDAAR
2023/24unqualified£72.4mAAR
2024/25unqualified£72.4mAAR

Service nets

Printed budget / revenue estimates. Kind: budget. City totals stay here — not on the wards.

  • Corporate£0.00

    budget2026/276

  • Infrastructure & Environment£58,769

    budget2026/276

  • Adult Services£88,667

    budget2026/276

  • Education & Children's Services£172,015

    budget2026/276

  • Resilient Communities£32,641

    budget2026/276

  • Finance£46,591

    budget2026/276

  • Corporate Governance£9,348.00

    budget2026/276

  • People, Performance & Change£9,969.00

    budget2026/276

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.

  • Childrens Residential Care and Education

    Aberlour Child Care Trust; Applied Care and Development Limited; Aspris (Troup House) Limited; Camphill Rudolf Steiner School Ltd; Care Visions Group Limited; Common Thread Ltd; Harmeny Education Trust Limited; Hillside School (Aberdour) Ltd; Inspire Scotland; Kibble Education & Care Centre; Moore House School Ltd; Royal Blind Asylum and School Edinburgh T/A Sight Scotland; Spark of Genius · £11.4m · 2024-04-01

    awardaward · not a payment

  • Children's Residential Care and Education, including Short Break, Services

    Applied Care & Development; Aspris (Troup House) Limited; Camphill Schools Ltd; Care Visions Group Limited; Common Thread Limited; Falkland House School; Harmeny Education Trust Limited; Hillside School (Aberdour) Ltd; Inspire Scotland Ltd; Kibble Education & Care Centre; Moore House Care & Education; Royal Blind & Scottish War Blinded; Spark of Genius (Training) LTD; Starley Hall School Limited · £10.2m · 2026-04-01

    awardaward · not a payment

  • Award - Treatment and Disposal of Residual Bulky Commercial and Street Cleansing Waste

    Cireco (Scotland) LLP · £9.4m · 2025-07-04

    awardaward · not a payment

  • Electricity

    EDF Energy · £6.5m · 2024-04-01

    awardaward · not a payment

  • Electricity

    EDF Energy · £5.6m · 2025-04-01

    awardaward · not a payment

  • Fleet Managed Stores

    Fleet Factors Ltd · £4.8m · 2025-08-06

    awardaward · not a payment

  • Lot 2 - Masonry and Builder Work

    1st For Fencing (Erectors & Consultants) Ltd; A-Team Tree Surgery & Garden Services Ltd; ANW Transport LTD; Active Traffic Management Solutions Ltd; Advance Construction Scotland Group; Assisting Success Limited; Ayrshire Tree Surgeons Ltd; B & K Hume Groundworks Ltd; B Rae Contracting Ltd; Ballantynes Tree Services; Border Landscaping & Tree Services Ltd; Borders Machinery Ring Ltd; CSY Architects; Central Traffic Management Ltd; Class One Traffic Management Ltd; Coneworx Ltd; Construction Testing Solutions; Contraflow Ltd; Crexcell; D E Fencing Ltd; Davidson Land Services Ltd; Debelas ltd; Derek J Anderson Quantity Surveying Services Limited; E L Services (Borders; Ewan mcgeorge driver hire ltd; Fallhills Fencing LTD; Four Seasons Contracting Ltd; G and J Groundworks (Jedburgh) Ltd; GGK Contracts (Scotland) Ltd; Glenmavis Traffic Management; Gradwell Contracting Ltd; Graham Irvine & Partners; HAKI Access Solutions Ltd; HOLEQUEST LIMITED; Hardesty & Hanover; Heritage and Archaeological Research Practice Limited; Hermiston Plant Hire Ltd; Hillhouse Quarry Group Ltd; Ian Gourlay Tree Services; Irvine Plant Ltd; J C CONTRACTING; J H Civil Engineering Ltd; John O'Conner Grounds Maintenance Ltd; L Robertson Groundworks ltd; LAIDLAW SCAFFOLDING LTD; M Squared (Scotland) Ltd; Markon Limited; Morrison & Murray (Engineering) Limited; NTB GROUNDWORKS ltd; NU-PHALT CONTRACTING LIMITED; National Testing Ltd; Owen Gillard Groundworks; P1 Contractors Ltd; PSL People Solutions Ltd; R Henderson Builder and Groundworks Ltd; RPA Builders Ltd; Ramora Limited; Robin Mackenzie Partnership; Rsh Contracts Limited; Signsafe Traffic Ltd.; Stepford Contracts Ltd; Sunbelt Rentals Limited; Swans minicoach hire; T & R Keddie Blacksmiths; TD Tree & Land Services Ltd; TIM DOODY & CO TD; TW Eason ltd; Tarmac Trading Limited; Trevor Harris Plant Repairs Ltd; Velocity UK Ltd; WJ Scotland (a trading division of WJ North Ltd); Walker Groundworks Ltd; Zenith Property Conservation Ltd; tweed formwork & joinery · £25m · 2026-03-23

    awardaward · not a paymentframework / lot ceiling · not spend

  • Lot 4 - Commercial Scaffolding

    1st For Fencing (Erectors & Consultants) Ltd; A-Team Tree Surgery & Garden Services Ltd; ANW Transport LTD; Active Traffic Management Solutions Ltd; Advance Construction Scotland Group; Assisting Success Limited; Ayrshire Tree Surgeons Ltd; B & K Hume Groundworks Ltd; B Rae Contracting Ltd; Ballantynes Tree Services; Border Landscaping & Tree Services Ltd; Borders Machinery Ring Ltd; CSY Architects; Central Traffic Management Ltd; Class One Traffic Management Ltd; Coneworx Ltd; Construction Testing Solutions; Contraflow Ltd; Crexcell; D E Fencing Ltd; Davidson Land Services Ltd; Debelas ltd; Derek J Anderson Quantity Surveying Services Limited; E L Services (Borders; Ewan mcgeorge driver hire ltd; Fallhills Fencing LTD; Four Seasons Contracting Ltd; G and J Groundworks (Jedburgh) Ltd; GGK Contracts (Scotland) Ltd; Glenmavis Traffic Management; Gradwell Contracting Ltd; Graham Irvine & Partners; HAKI Access Solutions Ltd; HOLEQUEST LIMITED; Hardesty & Hanover; Heritage and Archaeological Research Practice Limited; Hermiston Plant Hire Ltd; Hillhouse Quarry Group Ltd; Ian Gourlay Tree Services; Irvine Plant Ltd; J C CONTRACTING; J H Civil Engineering Ltd; John O'Conner Grounds Maintenance Ltd; L Robertson Groundworks ltd; LAIDLAW SCAFFOLDING LTD; M Squared (Scotland) Ltd; Markon Limited; Morrison & Murray (Engineering) Limited; NTB GROUNDWORKS ltd; NU-PHALT CONTRACTING LIMITED; National Testing Ltd; Owen Gillard Groundworks; P1 Contractors Ltd; PSL People Solutions Ltd; R Henderson Builder and Groundworks Ltd; RPA Builders Ltd; Ramora Limited; Robin Mackenzie Partnership; Rsh Contracts Limited; Signsafe Traffic Ltd.; Stepford Contracts Ltd; Sunbelt Rentals Limited; Swans minicoach hire; T & R Keddie Blacksmiths; TD Tree & Land Services Ltd; TIM DOODY & CO TD; TW Eason ltd; Tarmac Trading Limited; Trevor Harris Plant Repairs Ltd; Velocity UK Ltd; WJ Scotland (a trading division of WJ North Ltd); Walker Groundworks Ltd; Zenith Property Conservation Ltd; tweed formwork & joinery · £25m · 2026-03-23

    awardaward · not a paymentframework / lot ceiling · not spend

  • Lot 7 - Fencing

    1st For Fencing (Erectors & Consultants) Ltd; A-Team Tree Surgery & Garden Services Ltd; ANW Transport LTD; Active Traffic Management Solutions Ltd; Advance Construction Scotland Group; Assisting Success Limited; Ayrshire Tree Surgeons Ltd; B & K Hume Groundworks Ltd; B Rae Contracting Ltd; Ballantynes Tree Services; Border Landscaping & Tree Services Ltd; Borders Machinery Ring Ltd; CSY Architects; Central Traffic Management Ltd; Class One Traffic Management Ltd; Coneworx Ltd; Construction Testing Solutions; Contraflow Ltd; Crexcell; D E Fencing Ltd; Davidson Land Services Ltd; Debelas ltd; Derek J Anderson Quantity Surveying Services Limited; E L Services (Borders; Ewan mcgeorge driver hire ltd; Fallhills Fencing LTD; Four Seasons Contracting Ltd; G and J Groundworks (Jedburgh) Ltd; GGK Contracts (Scotland) Ltd; Glenmavis Traffic Management; Gradwell Contracting Ltd; Graham Irvine & Partners; HAKI Access Solutions Ltd; HOLEQUEST LIMITED; Hardesty & Hanover; Heritage and Archaeological Research Practice Limited; Hermiston Plant Hire Ltd; Hillhouse Quarry Group Ltd; Ian Gourlay Tree Services; Irvine Plant Ltd; J C CONTRACTING; J H Civil Engineering Ltd; John O'Conner Grounds Maintenance Ltd; L Robertson Groundworks ltd; LAIDLAW SCAFFOLDING LTD; M Squared (Scotland) Ltd; Markon Limited; Morrison & Murray (Engineering) Limited; NTB GROUNDWORKS ltd; NU-PHALT CONTRACTING LIMITED; National Testing Ltd; Owen Gillard Groundworks; P1 Contractors Ltd; PSL People Solutions Ltd; R Henderson Builder and Groundworks Ltd; RPA Builders Ltd; Ramora Limited; Robin Mackenzie Partnership; Rsh Contracts Limited; Signsafe Traffic Ltd.; Stepford Contracts Ltd; Sunbelt Rentals Limited; Swans minicoach hire; T & R Keddie Blacksmiths; TD Tree & Land Services Ltd; TIM DOODY & CO TD; TW Eason ltd; Tarmac Trading Limited; Trevor Harris Plant Repairs Ltd; Velocity UK Ltd; WJ Scotland (a trading division of WJ North Ltd); Walker Groundworks Ltd; Zenith Property Conservation Ltd; tweed formwork & joinery · £25m · 2026-03-23

    awardaward · not a paymentframework / lot ceiling · not spend

  • Lot 8 - Bridge, Road and Footpath Surfacing and Maintenance

    1st For Fencing (Erectors & Consultants) Ltd; A-Team Tree Surgery & Garden Services Ltd; ANW Transport LTD; Active Traffic Management Solutions Ltd; Advance Construction Scotland Group; Assisting Success Limited; Ayrshire Tree Surgeons Ltd; B & K Hume Groundworks Ltd; B Rae Contracting Ltd; Ballantynes Tree Services; Border Landscaping & Tree Services Ltd; Borders Machinery Ring Ltd; CSY Architects; Central Traffic Management Ltd; Class One Traffic Management Ltd; Coneworx Ltd; Construction Testing Solutions; Contraflow Ltd; Crexcell; D E Fencing Ltd; Davidson Land Services Ltd; Debelas ltd; Derek J Anderson Quantity Surveying Services Limited; E L Services (Borders; Ewan mcgeorge driver hire ltd; Fallhills Fencing LTD; Four Seasons Contracting Ltd; G and J Groundworks (Jedburgh) Ltd; GGK Contracts (Scotland) Ltd; Glenmavis Traffic Management; Gradwell Contracting Ltd; Graham Irvine & Partners; HAKI Access Solutions Ltd; HOLEQUEST LIMITED; Hardesty & Hanover; Heritage and Archaeological Research Practice Limited; Hermiston Plant Hire Ltd; Hillhouse Quarry Group Ltd; Ian Gourlay Tree Services; Irvine Plant Ltd; J C CONTRACTING; J H Civil Engineering Ltd; John O'Conner Grounds Maintenance Ltd; L Robertson Groundworks ltd; LAIDLAW SCAFFOLDING LTD; M Squared (Scotland) Ltd; Markon Limited; Morrison & Murray (Engineering) Limited; NTB GROUNDWORKS ltd; NU-PHALT CONTRACTING LIMITED; National Testing Ltd; Owen Gillard Groundworks; P1 Contractors Ltd; PSL People Solutions Ltd; R Henderson Builder and Groundworks Ltd; RPA Builders Ltd; Ramora Limited; Robin Mackenzie Partnership; Rsh Contracts Limited; Signsafe Traffic Ltd.; Stepford Contracts Ltd; Sunbelt Rentals Limited; Swans minicoach hire; T & R Keddie Blacksmiths; TD Tree & Land Services Ltd; TIM DOODY & CO TD; TW Eason ltd; Tarmac Trading Limited; Trevor Harris Plant Repairs Ltd; Velocity UK Ltd; WJ Scotland (a trading division of WJ North Ltd); Walker Groundworks Ltd; Zenith Property Conservation Ltd; tweed formwork & joinery · £25m · 2026-03-23

    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.

  • SBC Common Good Funds

    subsidiary (MC: The Group comprises; Group Accounts: Subsidiary entities)

  • SBC Trust Funds (registered: SBC Charitable Trusts; SBC Community Enhancement Trust; SBC Educational Trusts; SBC Welfare Trust; plus a further 40 Trusts that are not registered charities)

    subsidiary (MC + Group Accounts)

  • Live Borders

    subsidiary (MC + Group Accounts). Integrated trust providing culture and leisure services, established 1 April 2016

  • Bridge Homes LLP

    subsidiary (Group Accounts). Excluded from Group accounts in 2024/25 on the basis of materiality

  • Lowood Tweedbank Limited / Lowood Tweedbank

    subsidiary (Group Accounts). Excluded on the basis of materiality

  • SB Inspires LLP

    subsidiary (Group Accounts). Excluded on the basis of materiality

  • (SBC/NHS) Health and Social Care partnership & Integration Joint Board (IJB) / Scottish Borders Health and Social Care Integration Board

    Joint Venture (MC). Group Note 4 prints HSCIJB

  • Jedburgh Leisure Facilities Trust

    associate (Note 10). Ceased trading 29 November 2024; entered insolvency proceedings 5 December 2024. Previously excluded from Group accounts on materiality

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: Scottish Borders finance / Audit Scotland AAR.

  • Usable reserves stock £ not clearly extractable for 2020/21

    gap

    usable_reserves_gbp left blank (missing ≠ zero; deltas ignored) Ask: Scottish Borders finance / Audit Scotland AAR.

  • Usable reserves stock £ not clearly extractable for 2021/22

    gap

    usable_reserves_gbp left blank (missing ≠ zero; deltas ignored) Ask: Scottish Borders finance / Audit Scotland AAR.

  • Usable reserves stock £ not clearly extractable for 2022/23

    gap

    usable_reserves_gbp left blank (missing ≠ zero; deltas ignored) Ask: Scottish Borders finance / Audit Scotland AAR.

Audit and accounts

Signed PDFs. The printed £ above is from these papers.

2024/25 · Audited Annual Accounts 2024/25

Latest signed year. 2025/26 still draft. Printed: Net Cost of Services £428.008m; usable reserves £52.558m; GF £42.901m. HRA NOT PRINTED (stock transferred). Not a ward split.

2024/25 · Annual Audit Report 2024/25

unqualified / free from material misstatement. Cover September 2025. Prints unqualified AND free from material misstatement. Does not print unmodified. Approved and certified 25 September 2025. Publication 15 October 2025. 2025/26 AAR NOT PRINTED.

2024 · Best Value

Current statutory Best Value report. Current statutory Best Value report. Controller of Audit / Accounts Commission Best Value: Scottish Borders Council. Commission 7 Nov 2024; published 28 Nov 2024.

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

Copy-ready FOISA letter

Dear Scottish Borders 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.scotborders.gov.uk or use WDTK]
Or file on WhatDoTheyKnow: https://www.whatdotheyknow.com/body/scottish_borders_council
Identity check: https://www.mygov.scot/organisations/scottish-borders-council · S12000026

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