Scottish company insolvencies fell by 7% in August 2025 compared to the same month last year, with a total of 95 businesses collapsing.
The figure was comprised of 47 creditors’ voluntary liquidations (CVLs), 43 compulsory liquidations, and five administrations. The overall insolvency rate for the 12 months to August 2025 also saw a slight improvement, falling to 51 per 10,000 active companies.
Michelle Elliot, restructuring advisory partner at FRP in Glasgow, said: “While a fall in insolvencies is positive, operating conditions remain incredibly challenging.