Which further and higher education colleges were in (a) surplus and (b) deficit at the end of the last financial year.

The tables show which further and higher education institutions reported as operating and underlying surplus/(deficit) for 2002-03, the latest year for which figures are available.
Further Education Colleges

College

| *Operating surplus/(deficit)
2002-03
(£000)
| **Underlying Operating surplus/(deficit)
2002-03
(£000)

Aberdeen College
| (12)
| 248

Angus College
| 71
| 227

Anniesland College
| (40)
| (159)

Ayr College
| 290
| 11

Banff and Buchan College
| 1
| 3

Barony College
| 1
| 1

Borders College
| 13
| 13

Cardonald College
| 117
| 117

Central College of Commerce
| (82)
| 30

Clackmannan College
| (443)
| (313)

Clydebank College
| 224
| 332

Coatbridge College
| (434)
| (434)

Cumbernauld College
| (286)
| (231)

Dumfries and Galloway
| 10
| 25

Dundee College
| (684)
| 445

Edinburgh's Telford College
| (767)
| 450

Elmwood College
| 2
| 160

Falkirk College
| (694)
| (23)

Fife College
| 137
| 350

Glasgow College of Building and Printing
| 328
| 78

Glasgow College of Food Technology
| (1,979)
| (298)

Glasgow College of Nautical Studies
| 482
| 326

Glenrothes College
| 18
| 152

Inverness College
| (219)
| (183)

James Watt College
| 351
| 132

Jewel and Esk Valley College
| 44
| 103

John Wheatley College
| 591
|