Economic Report on Scottish Agriculture: 2010 Edition

Appendix

Table B6(a) Average opening and closing balance sheets by tenure and type of farm, 2008/09: Owner-occupied Farms

Type of farm	LFA: Specialist sheep		LFA: Specialist beef		LFA: Cattle and sheep		Cereals
Number of farms in sample	24		48		18		37
	Valuation		Valuation		Valuation		Valuation
	Opening	Closing	Opening	Closing	Opening	Closing	Opening	Closing
Assets	£/farm	£/farm	£/farm	£/farm	£/farm	£/farm	£/farm	£/farm
Land and buildings etc ⁽¹⁾	383,868	398,051	484,184	504,564	477,372	513,194	1,029,455	1,064,504
Other fixed assets ⁽²⁾	51,776	49,777	106,135	115,918	116,055	126,204	97,919	113,508
Current assets ⁽³⁾	97,407	75,737	172,071	185,296	146,573	173,677	284,869	270,551
Total assets	533,052	523,565	762,389	805,779	740,431	813,075	1,412,353	1,448,563
Liabilities
Bank loans	4,692	9,749	23,258	28,680	45,187	47,277	8,148	4,717
Other long and medium term loans ⁽⁴⁾	4,982	5,651	9,675	11,165	8,672	9,386	14,747	28,158
Bank overdraft	15,675	15,176	30,809	28,050	64,402	66,693	44,782	41,913
Other short term loans ⁽⁵⁾	8,083	6,024	15,487	14,857	19,907	26,976	28,939	39,712
Total external liabilities	33,431	36,600	79,229	82,752	138,168	150,332	96,616	114,501
(of which total bank borrowing)	(20,367)	(24,926)	(54,067)	(56,730)	(109,590)	(113,969)	(52,931)	(46,631)
Net worth	499,620	486,965	683,160	723,026	602,263	662,742	1,315,737	1,334,062
Total external liabilities as a percentage of total assets	6	7	10	10	19	18	7	8

Type of farm	General cropping		Dairy		Mixed		All farm types ⁽⁶⁾
Number of farms in sample	19		35		25		214
	Valuation		Valuation		Valuation		Valuation
	Opening	Closing	Opening	Closing	Opening	Closing	Opening	Closing
Assets	£/farm	£/farm	£/farm	£/farm	£/farm	£/farm	£/farm	£/farm
Land and buildings etc ⁽¹⁾	1,354,631	1,361,736	685,805	771,985	790,373	809,197	731,505	759,668
Other fixed assets ⁽²⁾	165,047	176,235	169,756	198,770	114,098	129,702	115,903	128,627
Current assets ⁽³⁾	200,849	226,150	253,802	281,166	254,090	277,820	203,842	215,491
Total assets	1,720,527	1,764,121	1,109,364	1,251,921	1,158,562	1,216,719	1,051,307	1,103,787
Liabilities
Bank loans	10,248	9,543	23,550	24,498	10,184	11,198	18,110	19,698
Other long and medium term loans ⁽⁴⁾	18,436	18,754	56,884	57,294	7,812	7,652	18,017	20,588
Bank overdraft	18,483	15,630	45,089	44,353	63,298	64,471	38,091	37,106
Other short term loans ⁽⁵⁾	20,400	24,952	40,779	37,326	26,633	21,984	21,901	23,464
Total external liabilities	67,567	68,880	166,303	163,470	107,927	105,306	96,119	100,855
(of which total bank borrowing)	(28,731)	(25,173)	(68,640)	(68,851)	(73,482)	(75,670)	(56,201)	(56,803)
Net worth	1,652,960	1,695,242	943,061	1,088,451	1,050,635	1,111,414	955,188	1,002,932
Total external liabilities as a percentage of total assets	4	4	15	13	9	9	9	9

(1) Land and buildings, improvements and fixed equipment.
(2) Machinery, equipment and vehicles, and breeding livestock.
(3) Physical working assets such as trading livestock, harvested and growing crops, purchased stores and liquid assets such as sundry debtors.
(4) Loans by the Scottish Agricultural Securities Corporation, insurance companies and building societies and also family loans.
(5) Outstanding capital debt for machinery and equipment being acquired under hire purchase or finance leasing arrangements, and also sundry creditors and receipts in advance.
(6) Includes Lowground Cattle & Sheep farms not identified separately above.

Table B6(b) Average opening and closing balance sheets by tenure and type of farm 2008/09: Tenanted Farms

Type of farm	LFA: Specialist sheep		LFA: Specialist beef		LFA: Cattle and sheep		Cereals
Number of farms in sample	6		31		20		14
	Valuation		Valuation		Valuation		Valuation
	Opening	Closing	Opening	Closing	Opening	Closing	Opening	Closing
Assets	£/farm	£/farm	£/farm	£/farm	£/farm	£/farm	£/farm	£/farm
Land and buildings etc ⁽¹⁾	102,206	102,153	17,982	17,475	15,917	16,083	44,822	43,313
Other fixed assets ⁽²⁾	54,635	54,154	106,693	111,663	111,626	120,380	59,882	71,178
Current assets ⁽³⁾	39,157	40,910	186,136	207,495	147,042	156,417	193,811	201,222
Total assets	195,998	197,217	310,811	336,633	274,585	292,880	298,515	315,713
Liabilities
Bank loans	6,421	4,630	1,852	1,406	0	190	8,899	6,161
Other long and medium term loans ⁽⁴⁾	10,032	9,789	1,521	1,292	2,700	2,471	8,822	8,822
Bank overdraft	5,104	7,262	26,008	16,842	12,485	13,153	21,827	28,685
Other short term loans ⁽⁵⁾	4,413	4,202	14,626	12,910	17,486	20,363	20,039	17,797
Total external liabilities	25,969	25,884	44,007	32,449	32,671	36,178	59,587	61,465
(of which total bank borrowing)	11,525	11,893	(27,860)	(18,248)	(12,485)	(13,343)	(30,726)	(34,846)
Net worth	170,029	171,333	266,804	304,184	241,914	256,701	238,928	254,248
Total external liabilities as
a percentage of total assets	13	13	14	10	12	12	20	19

Type of farm	General cropping		Dairy		Mixed		All farm types ⁽⁶⁾
Number of farms in sample	6		5		19		104
	Valuation		Valuation		Valuation		Valuation
	Opening	Closing	Opening	Closing	Opening	Closing	Opening	Closing
Assets	£/farm	£/farm	£/farm	£/farm	£/farm	£/farm	£/farm	£/farm
Land and buildings etc ⁽¹⁾	22,386	23,286	47,040	48,254	7,357	8,346	39,958	39,981
Other fixed assets ⁽²⁾	106,782	122,771	140,399	177,185	110,411	124,163	93,477	102,464
Current assets ⁽³⁾	225,560	245,500	226,275	272,685	224,342	248,562	160,188	174,717
Total assets	354,727	391,558	413,714	498,124	342,160	381,071	293,628	317,161
Liabilities
Bank loans	16,515	16,515	17,249	11,724	0	0	5,780	4,693
Other long and medium term loans ⁽⁴⁾	5,399	4,984	7,909	7,954	352	352	5,048	4,868
Bank overdraft	6,135	15,708	40,976	30,449	22,792	21,908	17,032	17,519
Other short term loans ⁽⁵⁾	24,725	37,422	22,173	15,730	19,856	22,818	15,685	16,394
Total external liabilities	52,774	74,629	88,307	65,858	43,000	45,078	43,545	43,474
(of which total bank borrowing)	(22,650)	(32,223)	(58,225)	(42,173)	(22,792)	(21,908)	(22,812)	(22,212)
Net worth	301,953	316,929	325,407	432,266	299,160	335,993	250,083	273,687
Total external liabilities as a percentage of total assets	15	19	21	13	13	12	15	14

Table B6(c) Average opening and closing balance sheets by tenure and type of farm 2008/09: Mixed Tenure Farms

Type of farm	LFA: Specialist sheep		LFA: Specialist beef		LFA: Cattle and sheep		Cereals
Number of farms in sample	7		25		25		24
	Valuation		Valuation		Valuation		Valuation
	Opening	Closing	Opening	Closing	Opening	Closing	Opening	Closing
Assets	£/farm	£/farm	£/farm	£/farm	£/farm	£/farm	£/farm	£/farm
Land and buildings etc ⁽¹⁾	607,258	612,803	365,918	390,038	362,458	385,306	606,490	618,311
Other fixed assets ⁽²⁾	75,672	72,321	117,549	130,946	128,467	142,830	96,836	101,404
Current assets ⁽³⁾	74,830	75,868	191,975	221,676	179,493	194,949	221,945	241,321
Total assets	757,760	760,992	675,441	742,660	670,418	723,084	925,271	961,036
Liabilities
Bank loans	47,405	44,388	4,490	15,833	10,478	36,560	27,783	28,683
Other long and medium term loans ⁽⁴⁾	18,839	18,506	10,189	10,742	35,672	6,869	5,933	5,848
Bank overdraft	74,288	65,099	23,570	23,772	26,103	31,834	38,046	36,431
Other short term loans ⁽⁵⁾	6,366	7,814	11,745	9,368	17,172	16,656	24,679	26,492
Total external liabilities	146,899	135,808	49,995	59,715	89,425	91,919	96,440	97,454
(of which total bank borrowing)	(121,694)	(109,488)	(28,061)	(39,605)	(36,581)	(68,394)	(65,828)	(65,115)
Net worth	610,862	625,184	625,447	682,946	580,993	631,165	828,830	863,582
Total external liabilities as a percentage of total assets	19	18	7	8	13	13	10	10

Type of farm	General cropping		Dairy		Mixed		All farm types ⁽⁶⁾
Number of farms in sample	24		14		22		145
	Valuation		Valuation		Valuation		Valuation
	Opening	Closing	Opening	Closing	Opening	Closing	Opening	Closing
Assets	£/farm	£/farm	£/farm	£/farm	£/farm	£/farm	£/farm	£/farm
Land and buildings etc ⁽¹⁾	1,085,856	1,143,391	594,917	670,941	556,034	576,845	559,244	593,016
Other fixed assets ⁽²⁾	178,192	195,211	172,330	200,496	123,112	132,398	129,635	141,757
Current assets ⁽³⁾	280,957	299,522	268,485	280,977	253,785	273,445	214,736	233,466
Total assets	1,545,005	1,638,125	1,035,733	1,152,415	932,931	982,687	903,615	968,239
Liabilities
Bank loans	51,622	45,754	58,953	47,828	35,068	27,070	29,395	32,156
Other long and medium term loans ⁽⁴⁾	27,873	34,275	5,116	3,382	17,440	16,329	16,564	13,131
Bank overdraft	76,500	81,826	32,514	31,469	54,850	52,699	42,499	42,388
Other short term loans ⁽⁵⁾	66,367	55,294	30,468	35,667	27,684	23,430	25,500	23,625
Total external liabilities	222,363	217,148	127,051	118,345	135,042	119,529	113,958	111,300
(of which total bank borrowing)	(128,122)	(127,580)	(91,467)	(79,297)	(89,918)	(79,769)	(71,894)	(74,544)
Net worth	1,322,642	1,420,976	908,681	1,034,070	797,890	863,159	789,657	856,939
Total external liabilities as a percentage of total assets	14	13	12	10	14	12	13	11

Table B6(d) Average opening and closing balance sheets by tenure and type of farm 2008/09: All Tenures

Type of farm	LFA: Specialist sheep		LFA: Specialist beef		LFA: Cattle and sheep		Lowland Cattle and sheep		Cereals
Number of farms in sample	37		104		63		15		75
	Valuation		Valuation		Valuation		Valuation		Valuation
	Opening	Closing	Opening	Closing	Opening	Closing	Opening	Closing	Opening	Closing
Assets	*£/farm*	*£/farm*	*£/farm*	*£/farm*	*£/farm*	*£/farm*	*£/farm*	*£/farm*	*£/farm*	*£/farm*
Land and buildings etc ⁽¹⁾	308,148	315,100	362,614	379,327	300,753	321,937	375,086	399,070	760,826	784,316
Other fixed assets ⁽²⁾	57,013	55,396	108,499	117,980	117,631	128,350	118,546	127,858	90,756	103,240
Current assets ⁽³⁾	70,003	61,680	178,955	197,138	154,691	173,259	217,720	233,922	255,010	251,753
Total assets	435,163	432,176		694,445	573,263	623,546	711,352	760,849	1,106,659	1,139,309
Liabilities
Bank loans	12,685	13,595	15,050	20,401	22,215	29,499	22,649	21,014	12,422	10,030
Other long and medium term loans ⁽⁴⁾	9,390	9,519	8,057	9,000	13,281	6,547	37,507	36,475	11,810	19,933
Bank overdraft	21,410	20,502	28,372	24,845	38,391	40,991	15,330	25,143	39,178	38,347
Other short term loans ⁽⁵⁾	6,306	5,593	14,569	13,366	18,464	22,346	15,880	11,823	26,419	32,931
Total external liabilities	49,791	49,209	66,048	67,612	92,351	99,383	91,366	94,454	89,828	101,240
(of which total bank borrowing)	(34,095)	(34,097)	(43,422)	(45,245)	(60,606)	(70,490)	(37,979)	(46,156)	(51,599)	(48,376)
Net worth	385,373	382,967	584,020	626,834	480,912	524,163	619,986	666,396	1,016,832	1,038,069
Total external liabilities as a percentage of total assets	11	11	10	10	16	16	13	12	8	9

Type of farm	General cropping		Dairy		Mixed		All farm types
Number of farms in sample	49		54		66		463
	Valuation		Valuation		Valuation		Valuation
	Opening	Closing	Opening	Closing	Opening	Closing	Opening	Closing
Assets	£/farm	£/farm	£/farm	£/farm	£/farm	£/farm	£/farm	£/farm
Land and buildings etc ⁽¹⁾	1,045,091	1,061,883	582,782	655,726	590,381	606,312	537,334	560,249
Other fixed assets ⁽²⁾	156,871	170,221	166,655	196,450	115,454	129,276	113,667	125,411
Current assets ⁽³⁾	222,766	245,604	253,864	280,045	248,444	271,342	196,161	209,956
Total assets	1,424,729	1,477,709	1,003,301	1,132,220	954,288	1,006,930	847,195	895,615
Liabilities
Bank loans	20,341	18,657	31,319	28,524	13,925	12,703	17,666	18,889
Other long and medium term loans ⁽⁴⁾	18,005	19,495	38,143	37,987	8,600	8,254	14,749	15,430
Bank overdraft	28,643	29,898	41,524	39,471	53,786	53,819	34,207	33,742
Other short term loans ⁽⁵⁾	31,115	33,841	35,923	34,185	25,601	22,468	21,237	21,883
Total external liabilities	98,104	101,892	146,909	140,167	101,912	97,245	87,860	89,944
(of which total bank borrowing)	(48,983)	(48,555)	(72,843)	(67,995)	(67,712)	(66,523)	(51,873)	(52,631)
Net worth	1,326,625	1,375,818	856,392	992,053	852,375	909,685	759,335	805,672
Total external liabilities as a percentage of total assets	7	7	15	12	11	10	10	10

Table B10: Net farm income, outputs and inputs performance bands by quartile: 2008/09

	Lower 25%	Upper 25%	All	Lower 25%	Upper 25%	All
	Cereals			General Cropping
Number of farms	20	20	78	14	14	54
Average size of business ( SLR)	2	2	2	3	4	4
Average size of farm (hectares)	161	168	156	185	201	180
Area of cereals (hectares)	109	129	102	106	106	100
Area of oilseed rape (hectares)	10	16	9	11	7	8
Number of ewes	4	15	15	25	5	32
Number of suckler cows	2	5	5	11	21	18
Number of Dairy Cows	0	0	0	0	0	0
Number of other cattle	36	37	43	41	45	50
OUTPUT
Cereals	86,270	136,969	91,431	99,371	107,664	96,251
Potatoes	3,057	853	1,952	81,442	100,925	70,468
Other crops	18,521	28,720	20,312	32,062	46,062	29,960
Total Crops	107,848	166,541	113,695	212,875	254,651	196,679
Cattle	11,527	18,796	19,773	19,272	19,679	22,590
Sheep	1,225	1,819	2,950	2,047	15,256	4,865
Pigs	0	0	0	0	0	0
Poultry and eggs	0	441	55	0	0	0
Milk	0	0	0	0	0	0
Other livestock	-23	0	-8	0	3,087	220
Total livestock	12,729	21,055	22,770	21,320	38,023	27,675
Miscellaneous	15,205	27,352	13,473	24,655	149,354	26,054
Subsidy and payments	37,857	47,163	39,735	39,449	42,085	40,293
(of which LFASS)	(76)	(32)	(101)	(0)	(1,197)	(525)
(of which SFP)	(34,568)	(44,733)	(36,583)	(38,071)	(39,198)	(37,828)
Total Output	173,640	262,111	189,672	298,298	484,113	290,701
INPUTS
Feed	5,430	6,170	6,704	6,990	11,967	8,937
(of which home produced)	(1,902)	(2,909)	(3,104)	(694)	(2,355)	(2,775)
Other livestock expenses	1,907	2,173	2,800	2,813	4,712	3,864
Seeds	8,882	7,375	8,037	19,212	18,160	15,450
(of which home grown)	(1,789)	(1,107)	(1,499)	(6,146)	(9,010)	(5,978)
Fertilisers	28,050	24,793	22,914	35,895	27,613	27,557
Other crop expenses	17,990	19,791	16,948	37,966	37,990	29,688
Labour	22,907	16,901	15,088	30,722	52,942	25,254
Machinery costs and fuel	34,451	43,223	32,182	60,986	74,389	48,737
Machinery depreciation	24,437	22,395	21,026	44,464	62,244	34,006
Land and building costs	28,645	31,688	25,949	41,382	44,709	37,719
Miscellaneous	12,843	10,533	10,632	20,684	22,128	18,116
Total Inputs	185,541	185,041	162,279	301,115	356,853	249,329
NET FARM INCOME (excl. BLSA) ⁽¹⁾	-11,901	77,070	27,393	-2,817	127,260	41,372
BLSA	154	245	347	-1,528	128,383	42,800
Net farm income (inc. BLSA)	-11,747	77,315	27,741	18,250	111	9,926
Total Valuation Change (inc. BLSA)	-6,092	36,840	10,080	20,333	147,779	59,853
Net Cash Income	30,648	72,134	48,195	40,749	201,270	79,014

(1) BLSA: Breeding livestock appreciation.

Table B10: Net farm income, outputs and inputs performance bands by quartile: 2008/09

	Lower 25%	Upper 25%	All	Lower 25%	Upper 25%	All
	Dairy			Specialist Sheep ( LFA)
Number of farms	14	14	55	10	10	37
Average size of business ( SLR)	4	6	4	3	5	2
Average size of farm (hectares)	108	167	125	590	1,320	507
Area of cereals (hectares)	13	11	10	0	0	0
Area of oilseed rape (hectares)	0	0	0	0	0	0
Number of ewes	24	5	31	802	1,194	525
Number of suckler cows	2	1	4	5	18	5
Number of Dairy Cows	109	206	131	0	0	0
Number of other cattle	175	248	186	7	27	12
OUTPUT
Cereals	8,939	6,406	5,345	28	0	8
Potatoes	0	0	135	0	0	0
Other crops	2,835	3,012	3,162	985	1,118	571
Total Crops	11,775	9,418	8,642	1,014	1,118	579
Cattle	38,173	91,335	56,265	1,862	8,365	3,480
Sheep	1,428	624	2,516	25,498	37,048	21,831
Pigs	0	0	-2	0	0	0
Poultry and eggs	0	0	232	0	0	0
Milk	152,600	412,916	234,939	0	0	0
Other livestock	-216	14	-18	-51	-253	-34
Total livestock	191,985	504,889	293,932	27,309	45,160	25,277
Miscellaneous	9,004	6,460	5,125	1,894	3,054	10,823
Subsidy and payments	24,820	54,460	36,096	32,977	70,298	29,911
(of which LFASS)	(111)	(905)	(993)	(7,112)	(17,405)	(6,379)
(of which SFP)	(23,896)	(51,203)	(33,617)	(21,890)	(42,576)	(18,957)
Total Output	237,585	575,227	343,795	63,194	119,629	66,590
INPUTS
Feed	83,146	155,125	99,433	8,992	15,227	10,044
(of which home produced)	(2,765)	(6,277)	(4,209)	(40)	(0)	(11)
Other livestock expenses	19,185	41,486	25,815	8,353	9,894	6,416
Seeds	2,042	2,850	1,770	317	80	128
(of which home grown)	(0)	(0)	(37)	(0)	(0)	(0)
Fertilisers	15,616	27,183	19,071	2,317	2,735	1,819
Other crop expenses	5,469	5,675	3,638	368	209	212
Labour	34,344	55,841	35,615	17,367	12,053	7,054
Machinery costs and fuel	33,476	51,717	34,782	10,252	10,182	8,223
Machinery depreciation	13,850	23,165	18,239	8,022	8,571	6,473
Land and building costs	22,929	44,172	28,899	12,288	14,316	10,699
Miscellaneous	12,567	14,511	12,474	8,697	7,474	6,424
Total Inputs	242,624	421,725	279,736	76,975	80,741	57,490
NET FARM INCOME (excl. BLSA) ⁽¹⁾	-5,039	153,502	64,059	-13,781	38,889	9,100
BLSA	14,951	37,395	22,373	1,085	3,427	1,314
Net farm income (inc. BLSA)	9,912	190,897	86,431	-12,696	42,315	10,413
Total Valuation Change (inc. BLSA)	12,625	70,571	32,116	286	2,482	-987
Net Cash Income	29,468	160,721	86,637	9,015	51,322	21,865

(1) BLSA: Breeding livestock appreciation.

Table B10: Net farm income, outputs and inputs performance bands by quartile: 2008/09

	Lower 25%	Upper 25%	All	Lower 25%	Upper 25%	All
	Specialist Beef ( LFA)			Cattle and Sheep ( LFA)
Number of farms	27	27	106	17	17	65
Average size of business ( SLR)	2	3	2	4	6	4
Average size of farm (hectares)	141	211	192	380	1,275	578
Area of cereals (hectares)	5	12	6	5	23	10
Area of oilseed rape (hectares)	0	0	0	0	1	0
Number of ewes	140	132	171	648	870	571
Number of suckler cows	88	101	85	57	109	63
Number of Dairy Cows	0	0	0	5	0	1
Number of other cattle	124	183	135	96	209	105
OUTPUT
Cereals	2,396	4,622	2,724	1,963	13,649	5,081
Potatoes	0	0	0	0	838	558
Other crops	1,545	1,940	1,049	1,264	3,250	1,571
Total Crops	3,940	6,562	3,774	3,228	17,737	7,210
Cattle	43,632	73,630	53,597	32,875	75,406	39,537
Sheep	9,422	9,813	12,288	33,715	52,372	31,132
Pigs	1	0	0	-7	0	-2
Poultry and eggs	0	0	0	0	0	195
Milk	0	0	0	1,234	0	294
Other livestock	-4	9	-7	273	1	58
Total livestock	53,051	83,452	65,878	68,090	127,779	71,214
Miscellaneous	5,395	6,142	5,074	6,194	4,428	4,596
Subsidy and payments	46,104	58,812	48,937	48,389	101,767	56,900
(of which LFASS)	(7,522)	(8,839)	(7,965)	(9,596)	(18,965)	(10,812)
(of which SFP)	(36,576)	(44,934)	(37,435)	(35,591)	(69,456)	(39,734)
Total Output	108,490	154,968	123,662	125,900	251,709	139,920
INPUTS
Feed	21,022	20,057	21,298	28,038	32,063	22,845
(of which home produced)	(1,959)	(3,776)	(2,462)	(3,366)	(8,139)	(3,987)
Other livestock expenses	11,129	10,802	10,165	13,151	17,686	11,929
Seeds	1,456	1,457	1,161	1,645	3,282	1,590
(of which home grown)	(39)	(12)	(24)	(0)	(353)	(137)
Fertilisers	8,977	11,176	9,216	7,689	16,523	8,632
Other crop expenses	2,305	2,266	1,883	1,727	3,325	1,881
Labour	19,376	8,172	11,614	21,665	27,026	16,298
Machinery costs and fuel	18,006	16,867	15,006	17,629	24,602	16,864
Machinery depreciation	12,275	11,728	10,951	17,261	21,103	13,648
Land and building costs	16,251	14,223	14,745	23,043	24,455	18,666
Miscellaneous	9,739	8,840	8,235	9,676	12,179	8,630
Total Inputs	120,536	105,586	104,274	141,524	182,245	120,982
NET FARM INCOME (excl. BLSA) ⁽¹⁾	-12,046	49,382	19,388	-15,624	69,465	18,938
BLSA	8,953	9,424	7,571	5,736	11,734	6,137
Net farm income (inc. BLSA)	-3,093	58,807	26,959	-9,888	81,199	25,075
Total Valuation Change (inc. BLSA)	8,646	17,655	11,401	4,087	22,301	8,333
Net Cash Income	13,039	56,893	33,163	14,384	92,335	37,679

(1) BLSA: Breeding livestock appreciation.

Table B10: Net farm income, outputs and inputs performance bands by quartile: 2008/09

	Lower 25%	Upper 25%	All	Lower 25%	Upper 25%	All
	Lowland cattle and sheep			Mixed
Number of farms	4	4	16	17	17	67
Average size of business ( SLR)	"	"	2	3	3	3
Average size of farm (hectares)	"	"	135	338	235	203
Area of cereals (hectares)	"	"	8	41	82	56
Area of oilseed rape (hectares)	"	"	0	0	0	0
Number of ewes	"	"	208	315	88	154
Number of suckler cows	"	"	66	18	80	52
Number of Dairy Cows	"	"	4	0	3	1
Number of other cattle	"	"	120	70	189	144
OUTPUT
Cereals	"	"	5,241	26,331	67,080	39,095
Potatoes	"	"	0	139	906	1,698
Other crops	"	"	2,683	4,345	1,327	4,458
Total Crops	"	"	7,925	30,815	69,313	45,251
Cattle	"	"	53,184	26,174	89,640	63,635
Sheep	"	"	15,464	17,379	9,452	14,503
Pigs	"	"	0	0	0	0
Poultry and eggs	"	"	0	180	0	100
Milk	"	"	8,023	0	5,018	2,595
Other livestock	"	"	-28	0	0	38
Total livestock	"	"	76,643	43,733	104,109	80,871
Miscellaneous	"	"	2,414	4,088	8,569	9,203
Subsidy and payments	"	"	36,306	32,895	67,117	50,333
(of which LFASS)	"	"	(2,695)	(2,892)	(4,602)	(2,957)
(of which SFP)	"	"	(31,849)	(26,710)	(56,035)	(43,185)
Total Output	"	"	123,288	111,531	249,108	185,657
INPUTS
Feed	"	"	24,416	16,865	22,498	23,224
(of which home produced)	"	"	(2,783)	(7,029)	(7,048)	(8,707)
Other livestock expenses	"	"	10,573	6,700	11,472	9,171
Seeds	"	"	1,012	3,536	6,997	4,916
(of which home grown)	"	"	(133)	(542)	(2,132)	(1,231)
Fertilisers	"	"	9,557	12,803	14,056	14,859
Other crop expenses	"	"	1,863	5,128	10,329	7,670
Labour	"	"	9,371	15,965	14,672	18,392
Machinery costs and fuel	"	"	14,992	18,514	29,451	25,178
Machinery depreciation	"	"	9,882	15,657	23,031	17,751
Land and building costs	"	"	16,019	20,591	24,976	21,767
Miscellaneous	"	"	7,068	9,962	12,376	10,702
Total Inputs	"	"	104,752	125,721	169,858	153,629
NET FARM INCOME (excl. BLSA) ⁽¹⁾	"	"	18,537	-14,190	79,251	32,028
BLSA	"	"	5,845	1,756	2,878	3,733
Net farm income (inc. BLSA)	"	"	24,382	-12,434	82,128	35,761
Total Valuation Change (inc. BLSA)	"	"	12,752	6,936	24,695	13,875
Net Cash Income	"	"	26,287	13,800	88,808	52,266

(1) BLSA: Breeding livestock appreciation.

Page updated: Wednesday, June 16, 2010

Scottish Government