Why we publish this report
Consumer Scotland is Scotland’s statutory consumer body. Each year we report on our work, how we are governed, and how we have used public money.
Our role
Consumer Scotland was created by the Consumer Scotland Act 2020. We are a Non-Ministerial Office and are directly accountable to the Scottish Parliament.
Our objectives are to:
- Reduce harm - Help prevent harm to consumers
- Build confidence - Help consumers deal confidently with businesses
- Consumer voice - Help public bodies take consumer matters into account
- Sustainability - Promote sustainable consumption
- Fairness - Advance inclusion, fairness, prosperity and wellbeing
We do this through advocacy and advice, representing consumers, research and investigations, consumer information, and ensuring access to a public database of recalled goods.
What this Annual Report and Accounts must show
- Performance - What we did and how we delivered our statutory functions
- Accountability - How we are governed, manage risk and look after public resources
- Accounts - Our audited financial statements and required disclosures
The accounts are prepared under the Public Finance and Accountability (Scotland) Act 2000 and the Accounts Direction issued by Scottish Ministers. They follow the Government Financial Reporting Manual.
The Chief Executive, as Accountable Officer, is personally accountable to the Scottish Parliament for the proper and regular use of Consumer Scotland’s finances and for the economical, efficient and effective use of resources.
2025-26 at a glance
- Total budget: £7.34 million
- Net operating expenditure: £7.301 million
- Grants to third parties: £2.84 million
- Grant funding received: £7.274 million
Consumer Scotland operated within its £7.34 million total budget allocation for 2025-26. Grant funding came from the Scottish Government, the UK Government's Department for Business and Trade, and Scottish Water.
How public money was accounted for
- Scottish Government grant in aid: £4.441 million
- Department for Business and Trade: £2.331 million
- Scottish Water: £0.502 million
Total grant funding: £7.274 million.
Independent audit
Deloitte LLP audited the 2025-26 financial statements under the Public Finance and Accountability (Scotland) Act 2000.
The auditor concluded that:
- The financial statements give a true and fair view and were properly prepared
- Income and expenditure were regular in all material respects
- The Performance Report and Governance Statement were consistent with the financial statements and prepared as required
Governance and assurance
The Accountable Officer concluded that appropriate governance, risk management and internal control arrangements were in place for 2025-26 and up to the date of signing.
No significant control failures, losses, breaches or complaints were identified during the year.
Other statutory reporting
The full report explains how Consumer Scotland met wider public sector duties, including:
- Islands (Scotland) Act 2018
- Fairer Scotland Duty
- Consumer Duty
- Public Services Reform (Scotland) Act 2010 reporting requirements
It also includes information on:
- Governance
- Remuneration and staff
- Risk management
- Best Value
- Climate-related financial disclosures
This is a short, accessible summary. The signed Annual Report and Accounts 2025-26 remains the full statutory record.