Here are the business stories making the headlines across Scotland and the UK this morning.
Delayed discharges costing NHS Scotland £440m a year
NHS Scotland spent £440million last year on beds for patients who were unable to get out of hospital despite being ready to be discharged, according to public spending watchdogs.
The report from the Audit Scotland and the Accounts Commission said one in nine hospital beds were occupied because of delayed discharges in the 12 months to April 2025. It said the Scottish government must set out a plan to tackle the problem.
Health Secretary Neil Gray said money was being invested but that more must be done to ensure people receive "the care they need in the right place, at the right time".
Aberdeenshire housebuilder slashes losses to £750k after restructuring
Aberdeenshire housebuilder Kirkwood Homes has dramatically reduced its losses following a year of restructuring, cost-cutting and strategic land sales, according to newly filed accounts.
Kirkwood Homes, which develops homes across Aberdeenshire, Tayside and Fife, reported a pre-tax loss of £750,000 in the year to June 30 2025 – a marked improvement from a £4.4million loss in 2024.
Turnover fell slightly from £39million to £36million, reflecting a planned scaling back of activity as the business responded to continued weak consumer confidence in the housing market.
Starmer urged to rethink business rate reforms to save pubs
Labour MPs are calling on Sir Keir Starmer to rethink planned changes to business rates to protect pubs and other hospitality businesses.
The pub industry is warning of widespread closures when Covid-era business rate relief comes to an end in April.
At Prime Minister's Questions, Rachael Maskell, the Labour MP for York Central, called on Sir Keir to urgently review the proposals to help "avert a crisis" on the High Street.
Warner Bros board rejects ‘inadequate’ $108bn bid from Paramount
The board of Warner Bros has rejected a $108billion “inadequate” hostile bid from Paramount Skydance, in spite of a personal pledge from Larry Ellison, one of the world’s richest men, to guarantee some of the financing for the deal.
Warner said the $83billion offer from Netflix for its streaming and studios businesses remained superior to Paramount’s bid for the entirety of its business, including its television networks such as CNN.
In a letter to shareholders, the board described the Paramount bid as “in effect … would be the largest leveraged buyout in history”, which would see the $13.4billion media group take on an additional $54billion from Bank of America, Citigroup and Apollo.