THE SNP has said Boris Johnson's financial situation "doesn't add up" after it emerged he has a county court judgement for £535.

The Prime Minister appears on the judgement,issued in October, for the unpaid sum.

It does not state who is owed the money, but is listed as "unsatisfied" on the court register, meaning it has yet to be paid.

Asked about the court order earlier, Downing Street sources seemed unaware of the details with Mr Johnson's official spokesman saying he had been unable to ask him about it.

READ MORE: Boris Johnson subject to court order for unpaid debt

However in a statement issued later, Downing Street said an application would be made to strike out the debt as it was "totally without merit". 

A No. 10 spokeswoman said: “An application will be made for an order to set aside the default judgment, to strike out the claim and for a declaration that the claim is totally without merit.”

Despite being issued around the time reports emerged about the price and funding of the revamp at Mr Johnson's Downing Street flat, his official spokesman said earlier the debt was "nothing to do" with the renovation. 

Kirsten Oswald, the SNP's deputy leader, raised concerns about the debt.

She said: "People will be wondering how on earth Boris Johnson can afford to pay for a refurbishment of his Downing Street flat - which we hear cost up to £200,000 - but not £500 worth of debt. It doesn't add up. 

"He either thinks he can get away with not paying due to a misplaced sense of entitlement, or it has come about through disorganization.

"Either way, it is very concerning given his role as Prime Minister. He has already had to apologise for the late declaration of more than £52,000 in income.

"This UK government needs to get its act together. It is no wonder the people of Scotland voted overwhelmingly to put Scotland's future in Scotland's hands instead of Boris Johnson's."

The court records, first reported by the Private Eye magazine, do not state who the creditor is, nor the nature of the debt.

The judgment was issued on October 26, less than a fortnight after a Conservative donor told the party he was donating £58,000 in relation to refurbishments at Mr Johnson’s official residence at Number 11 Downing Street. 

Mr Johnson has denied any wrongdoing and insisted he personally paid for the lavish refurbishments, but has declined to say whether he received an initial loan.

Scrutiny intensified when former aide Dominic Cummings accused Mr Johnson of wanting donors to “secretly pay” for the renovations to the apartment in a “possibly illegal” move.

Tory peer Lord Brownlow said in an email leaked to The Daily Mail and dated October 14 that he was making a £58,000 donation to the Conservatives “to cover the payments the party has already made on behalf of the soon-to-be-formed ‘Downing Street Trust’”.

Mr Johnson is also under investigation by the Commons “sleaze” watchdog over his controversial new year break in the private island of Mustique.

The Parliamentary Commissioner for Standards Kathryn Stone is probing whether he properly declared the £15,000 stay on the luxury Caribbean hideaway.