Annual accounts

Audit Scotland Reports

Pension Fund Annual Accounts

Common Good Funds Audited Annual Report and Financial Statements

Following deregistration of Common Good Funds as a charity with OSCR in 2022-23, separate annual accounts are no longer prepared as a requirement.  These accounts can be found within the annual accounts.

Previous years' statements are available.

Charity Funds Audited Annual Reports and Financial Statements

We, as sole trustees of the registered charities for the charities funds in the Scottish Borders, are now required to prepare separate financial statements for these charities. Our charity funds unaudited annual report and financial statements for 2023-24 are available.

As of 1 April 2017, the Thomas Howden Wildlife Award Fund was transferred into the SBC Education Trust following approval from the Office of the Scottish Charity Regulator (OSCR). Previous years' statements are available.

Bridge Homes LLP

We, in partnership with Scottish Futures Trusts Investment Ltd, have established a Council led House Building Programme in order to deliver more housing in the Scottish Borders in line with the Local Housing Strategy. Bridge Homes LLP audited Annual Accounts for 2023-24 are available as are the previous years' statements.

SB Cares and SB Supports LLP

SB Cares and SB Supports ceased trading on 30 November 2019 and all activities have been integrated within the Council. There are therefore no accounts for 2019-20 onwards.

Scottish Borders Cares LLP and Scottish Borders Supports LLP were launched on 1 April 2015 to deliver a variety of social care services. Their annual accounts are available:

Scottish Borders Health and Social Care Partnership

The Scottish Borders Health and Social Care Integration Board was established on 6 February 2016. This is a partnership between ourselves and NHS Borders which has been established to bring about change in the way health and social care services are planned, commissioned and delivered. 

Lowood Tweedbank Limited

Lowood Tweedbank Limited was established on 30 November 2018. It's principal activity is to act as a mid-landford of the residential properties at Lowood Estate in order to ensure the continuation of the tenancy arrangements. The audited Annual Report for 2023-24 is available. The previous years' statements are also available.

SB Inspires LLP

SB Inspires LLP was established on 3 November 2021. The principal activity of SB Inspires during the period was delivering professional development training and digital education consultancy to educators in Scotland as an accredited Apple Professional Learning Provider (APLP).  The audited Annual Report for 2023-24 is available.

Download a glossary of financial terms