Six 2025/26 service blocks plus financing are now taken from the official Revenue Estimates — not implied. ALEOs, HRA and the IJB stay on the map as entities even when their own net is published elsewhere.
Official 2025/26 nets
£2,026,638,400.00 net direct
Education Services
£15.593m overspend in 2024/25 (AAR) — staffing / ASN pressure
Official 2025/26 net from Revenue Estimates. 2024/25 overspend £15.593m was 2.0% of that year’s Education net (~£779.7m implied).
Social Work Services
Official 2025/26 net. Provider / subjective split is not in the estimates summary — FOI or HSCP papers.
Neighbourhoods, Regeneration & Sustainability
Official 2025/26 net. Named overspend area in 2024/25 management commentary.
Financial Services
Official 2025/26 net. 2024/25 commentary noted an underspend (offset).
Chief Executive's Office
Official 2025/26 net. 2024/25 commentary noted an underspend (offset).
Related Companies and Joint Boards
Official 2025/26 net block covering ALEO support and joint boards — not a single supplier.
Financing Costs
Official 2025/26 financing costs (below net direct services).
On the map — own ledger not held here
Structure is real; nets live in other statements
Glasgow City HSCP / IJB
Integration Joint Board publishes its own accounts. Council Social Work net is not the same as IJB spend.
Glasgow Life (ALEO)
Culture & sport ALEO — sits in group accounts and the Related Companies block.
City Building (ALEO group)
Qualified audit opinion on group (AAR 2024/25)
2024/25 council/group accounts qualified re two City Building entities.
Housing Revenue Account
Ring-fenced landlord account — separate from General Fund net £2.13bn.