A total of 104 company insolvencies were registered in Scotland during the month, a similar level to June 2025.

The total comprised 61 creditors’ voluntary liquidations (CVLs), 41 compulsory liquidations and two administrations. There were no company voluntary arrangements (CVAs) or receivership appointments recorded during the month.

CVLs have typically remained more common than compulsory liquidations in Scotland since April 2020, reversing the historical trend in which compulsory liquidations were the most frequent form of company insolvency.

The company insolvency rate stood at 50.8 per 10,000 companies on the effective register in the 12 months to June 2026.

This was down 0.7 compared with the insolvency rate recorded in the preceding 12-month period ending June 2025.

The figures are based on insolvencies registered at Companies House and therefore reflect registration dates rather than the dates on which insolvency proceedings began.

Michelle Elliot, restructuring advisory partner at FRP, said: “This month’s increase reflects the pressure many businesses are still facing. Higher operating costs, tighter margins and subdued demand continue to test resilience. While some firms have adapted well to a challenging trading environment, others are finding it increasingly difficult to absorb those pressures while maintaining investment.

“With Andy Burnham set to become Prime Minister next week, businesses will be looking for a clear economic direction that restores confidence and provides greater certainty for long-term investment. That will be particularly important at a time when many firms are still operating with limited financial headroom.

“Our research shows that slow decision-making is costing the UK mid-market up to £13.7bn in annual economic output, with businesses most commonly delaying decisions because of uncertainty around the options available. The challenge now is making sure uncertainty doesn’t become inaction. Businesses that tackle difficult decisions while they still have options are far more likely to protect value than those waiting for conditions to improve.”