THE SNP Constitution Secretary Angus Robertson is facing a technical fine for narrowly failing to file the accounts of his political research and polling company on time.
Official records show Mr Robertson signed off the paperwork for his subscriber-funded firm Progress Scotland Limited yesterday, the day after its May 28 filing deadline, despite being granted a six month extension.
A breach of the deadline incurs an automatic penalty of £150.
The firm’s entry at Companies House initially read “Accounts overdue” yesterday morning, but by afternoon had been updated with a five-page set of “micro company accounts”.
Covering the 18 months from 1 December 2020 to 31 May 2022, they showed capital and reserves of £19,749, against a £609 deficit in the year to 30 November 2020.
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In February 2019, Mr Robertson had claimed “thousands of people” had generously subscribed to the pro-independence enterprise to help with its work.
Mr Robertson, 53, the MSP for Edinburgh Central, is the sole director and shareholder.
The accounts stated: “The financial statements were approved by the director and authorised for issue on 29th May 2023 and were signed by: A Robertson - Director.”
Failure to file accounts on time is a criminal offence and Companies House is strict.
Its guidance states: “It does not matter if your filing deadline expires on a Sunday or Bank Holiday [Progress Scotland’s was a Sunday] - you must still file your accounts by this date.”
Mr Robertson, the former SNP Westminster leader, set up Progress Scotland in November 2018 after losing his Moray seat in the 2017 snap general election.
He worked at the time in collaboration with pollster Mark Diffley.
The firm said it commissioned "public opinion polling, focus groups and other research to better understand how people’s views are changing in Scotland”.
It commissioned and published polling data on Scotland’s relationship with the EU and a second independence referendum, some of which was promoted by the SNP.
However its polling work soon dried up and it has had a low profile for several years, atlthough its website remains active and is still soliciting subscriptions.
It says: "Please support the work of Progress Scotland by becoming a subscriber.
"Polling and analysis for Progress Scotland depends on subscriptions to fund the research. The more subscribers Progress Scotland has - the more work we can undertake.
"You can make a big difference by taking out a small subscription every month to help fund this important research.
"Please click ‘DONATE’ below, choose how much you will contribute and we will keep you updated with a newsletter and the key findings from our polling and research."
The suggested subscriptions are £3, £6 or £12 a month.
In November 2022, Mr Robertson secured an accounting period extension from 30 November 2021 to 31 May 2022, giving him an extra six months to submit the accounts.
It made his new filing deadline May 28 this year.
Asked by the Herald about the technical fine, Mr Robertson did not respond to that point, but did say the accounts to 31 May 2022 had been filed with Companies House.
He said: “Corporation tax payment for the same period has been made with HMRC. Accounts are available in the usual way.”
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In his Holyrood register of interests, Mr Robertson states: “I am the Managing Director of Progress Scotland Ltd, a firm concerned with opinion polling and political research, (of Rutland House, 13 Rutland Street, Edinburgh, EH1 2AE).
"Since my election, I have not undertaken any work in this role. I expect to receive a final payment of between £501 and £1,000 for work completed prior to my election.”
Mr Robertson also owns a one-man management consultancy firm, ASCR Ltd, which met its last deadline, filing its accounts for the year to 30 April 2022 in February.
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