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        "Merchant Name": "Pluralsight",
        "Merchant Category Name": "Computer Software Stores",
        "Transaction Date": "02/12/2025",
        "Transaction Amount": 4165,
        "Expense Description": "Professional subscription - fees"
    },
    {
        "Directorate": "Directorate For Agriculture & Rural Economy",
        "Merchant Name": "Mcveigh Parker (Scotla",
        "Merchant Category Name": "Building Materials, Lumber Stores",
        "Transaction Date": "08/12/2025",
        "Transaction Amount": 3334.63,
        "Expense Description": "Office equipment"
    },
    {
        "Directorate": "Directorate For Agriculture & Rural Economy",
        "Merchant Name": "Royal Highland Show",
        "Merchant Category Name": "Amusement Parks,Carnivals,Circus,Fortune Tellers",
        "Transaction Date": "22/12/2025",
        "Transaction Amount": 3888,
        "Expense Description": "External event - fees"
    },
    {
        "Directorate": "Directorate For Agriculture & Rural Economy",
        "Merchant Name": "Dell Products",
        "Merchant Category Name": "Computers, Computer Peripheral Equipment, Software",
        "Transaction Date": "13/12/2025",
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        "Expense Description": "Scientific equipment"
    },
    {
        "Directorate": "Directorate For Agriculture & Rural Economy",
        "Merchant Name": "Lifetechcorp 8546842",
        "Merchant Category Name": "Dental/Lab/Med/Ophthalmic Hosp Equip & Supplies",
        "Transaction Date": "09/12/2025",
        "Transaction Amount": 845.88,
        "Expense Description": "Scientific equipment"
    },
    {
        "Directorate": "Directorate For Agriculture & Rural Economy",
        "Merchant Name": "Batalas",
        "Merchant Category Name": "Schools & Educational Svc-Not Elsewhere Classified",
        "Transaction Date": "01/12/2025",
        "Transaction Amount": 3708,
        "Expense Description": "External training course - fees"
    },
    {
        "Directorate": "Directorate For Agriculture & Rural Economy",
        "Merchant Name": "Docker, Inc.",
        "Merchant Category Name": "Computer Network/Information Services",
        "Transaction Date": "03/12/2025",
        "Transaction Amount": 675.03,
        "Expense Description": "Specialist softwares"
    },
    {
        "Directorate": "Directorate For Agriculture & Rural Economy",
        "Merchant Name": "Nfu Mutual Insuran",
        "Merchant Category Name": "Insurance Sales,Underwriting,And Premiums",
        "Transaction Date": "02/12/2025",
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        "Expense Description": "External support services"
    },
    {
        "Directorate": "Directorate For Agriculture & Rural Economy",
        "Merchant Name": "Www.Shearwell.Co.Uk",
        "Merchant Category Name": "Misc/Auto/Aircraft/Farm Equip Not Elsewhere Class",
        "Transaction Date": "10/12/2025",
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        "Expense Description": "Scientific farm equipment"
    },
    {
        "Directorate": "Directorate For Agriculture & Rural Economy",
        "Merchant Name": "Www.Haymarket.Com",
        "Merchant Category Name": "Organizations, Membership-Not Elsewhere Classified",
        "Transaction Date": "28/11/2025",
        "Transaction Amount": 2850,
        "Expense Description": "Professional subscription - fees"
    },
    {
        "Directorate": "Directorate For Agriculture & Rural Economy",
        "Merchant Name": "Geneious.Com",
        "Merchant Category Name": "Business Services-Not Elsewhere Classified",
        "Transaction Date": "04/12/2025",
        "Transaction Amount": 4000.48,
        "Expense Description": "Professional licence - renewal"
    },
    {
        "Directorate": "Directorate For Agriculture & Rural Economy",
        "Merchant Name": "Clr Www.Ipfstore.Co.U",
        "Merchant Category Name": "Camera And Photographic Supply Stores",
        "Transaction Date": "11/12/2025",
        "Transaction Amount": 885.18,
        "Expense Description": "Photographic equipment - accessories"
    },
    {
        "Directorate": "Directorate For Agriculture & Rural Economy",
        "Merchant Name": "Colourbytee",
        "Merchant Category Name": "Variety Stores",
        "Transaction Date": "10/12/2025",
        "Transaction Amount": 1754.28,
        "Expense Description": "Photographic equipment - accessories"
    },
    {
        "Directorate": "Directorate For Chief Operating Officer",
        "Merchant Name": "Rics Subs Uk Cybs",
        "Merchant Category Name": "Organizations, Membership-Not Elsewhere Classified",
        "Transaction Date": "01/12/2025",
        "Transaction Amount": 578,
        "Expense Description": "Professional membership - fees"
    },
    {
        "Directorate": "Directorate For Constitution",
        "Merchant Name": "Shopfitting Warehouse",
        "Merchant Category Name": "Public Warehousing-Farm, Refrig Goods, Hhg Storage",
        "Transaction Date": "11/12/2025",
        "Transaction Amount": 1440,
        "Expense Description": "Office equipment"
    },
    {
        "Directorate": "Directorate For Digital",
        "Merchant Name": "Www.Icas.Com",
        "Merchant Category Name": "Business Services-Not Elsewhere Classified",
        "Transaction Date": "02/12/2025",
        "Transaction Amount": 585,
        "Expense Description": "Professional membership - fees"
    },
    {
        "Directorate": "Directorate For Digital",
        "Merchant Name": "Axure Software",
        "Merchant Category Name": "Computers, Computer Peripheral Equipment, Software",
        "Transaction Date": "17/12/2025",
        "Transaction Amount": 906.75,
        "Expense Description": "Professional subscription - fees"
    },
    {
        "Directorate": "Directorate For Digital",
        "Merchant Name": "Dibi Conference",
        "Merchant Category Name": "Theatrical Producers(Excl Motion Pix),Ticket Agncy",
        "Transaction Date": "18/12/2025",
        "Transaction Amount": 1476,
        "Expense Description": "External event - fees"
    },
    {
        "Directorate": "Directorate For Energy & Climate Change",
        "Merchant Name": "Www.Icas.Com",
        "Merchant Category Name": "Business Services-Not Elsewhere Classified",
        "Transaction Date": "16/12/2025",
        "Transaction Amount": 585,
        "Expense Description": "Professional membership - fees"
    },
    {
        "Directorate": "Directorate For Equality, Inclusion & Human Rights",
        "Merchant Name": "Www.Impactarts.Co.Uk",
        "Merchant Category Name": "Business Services-Not Elsewhere Classified",
        "Transaction Date": "08/12/2025",
        "Transaction Amount": 823.4,
        "Expense Description": "External event - fees"
    },
    {
        "Directorate": "Directorate For External Affairs",
        "Merchant Name": "Financial Times",
        "Merchant Category Name": "Books,Periodicals And Newspapers",
        "Transaction Date": "16/12/2025",
        "Transaction Amount": 4056,
        "Expense Description": "Professional membership - fees"
    },
    {
        "Directorate": "Directorate For External Affairs",
        "Merchant Name": "The Ritz-Carlton,Shenz",
        "Merchant Category Name": "Lodging-Hotels,Motels,Resorts-Not Classified",
        "Transaction Date": "03/12/2025",
        "Transaction Amount": 2121.47,
        "Expense Description": "External event - fees"
    },
    {
        "Directorate": "Directorate For External Affairs",
        "Merchant Name": "Free Movement",
        "Merchant Category Name": "Digital Goods Audiovisual Media",
        "Transaction Date": "16/12/2025",
        "Transaction Amount": 900,
        "Expense Description": "Professional membership - fees"
    },
    {
        "Directorate": "Directorate For External Affairs",
        "Merchant Name": "Aramark",
        "Merchant Category Name": "Eating Places, Restaurants",
        "Transaction Date": "19/12/2025",
        "Transaction Amount": 5223.29,
        "Expense Description": "External event - catering costs"
    },
    {
        "Directorate": "Directorate For External Affairs",
        "Merchant Name": "Paypal Kennethohal",
        "Merchant Category Name": "Camera And Photographic Supply Stores",
        "Transaction Date": "26/11/2025",
        "Transaction Amount": 620.09,
        "Expense Description": "Photographic equipment"
    },
    {
        "Directorate": "Directorate For External Affairs",
        "Merchant Name": "Winnerflags",
        "Merchant Category Name": "Miscellaneous And Specialty Retail Stores",
        "Transaction Date": "15/12/2025",
        "Transaction Amount": 760.89,
        "Expense Description": "External event - promotional material"
    },
    {
        "Directorate": "Directorate For External Affairs",
        "Merchant Name": "Gbm Limerick",
        "Merchant Category Name": "Miscellaneous Publishing And Printing",
        "Transaction Date": "16/12/2025",
        "Transaction Amount": 1658.8,
        "Expense Description": "External event - fees"
    },
    {
        "Directorate": "Directorate For External Affairs",
        "Merchant Name": "Roundsound Ltd",
        "Merchant Category Name": "Bands, Orchestras, & Misc Entrtnrs-Not Elswhr Clas",
        "Transaction Date": "05/12/2025",
        "Transaction Amount": 1951.44,
        "Expense Description": "External event - fees"
    },
    {
        "Directorate": "Directorate For External Affairs",
        "Merchant Name": "Paypal Grainne",
        "Merchant Category Name": "Professional Services-Not Elsewhere Classified",
        "Transaction Date": "04/12/2025",
        "Transaction Amount": 688.43,
        "Expense Description": "External event - fees"
    },
    {
        "Directorate": "Directorate For Financial Management",
        "Merchant Name": "Www.Icas.Com",
        "Merchant Category Name": "Business Services-Not Elsewhere Classified",
        "Transaction Date": "18/12/2025",
        "Transaction Amount": 585,
        "Expense Description": "Professional membership - fees"
    },
    {
        "Directorate": "Directorate For Financial Management",
        "Merchant Name": "Cipfa",
        "Merchant Category Name": "Organizations, Charitable And Social Services",
        "Transaction Date": "16/12/2025",
        "Transaction Amount": 526,
        "Expense Description": "Professional membership - fees"
    },
    {
        "Directorate": "Directorate For Financial Management",
        "Merchant Name": "Www.Icas.Com",
        "Merchant Category Name": "Business Services-Not Elsewhere Classified",
        "Transaction Date": "12/12/2025",
        "Transaction Amount": 585,
        "Expense Description": "Professional membership - fees"
    },
    {
        "Directorate": "Directorate For Financial Management",
        "Merchant Name": "Www.Icas.Com",
        "Merchant Category Name": "Business Services-Not Elsewhere Classified",
        "Transaction Date": "05/12/2025",
        "Transaction Amount": 585,
        "Expense Description": "Professional membership - fees"
    },
    {
        "Directorate": "Directorate For Financial Management",
        "Merchant Name": "Www.Icas.Com",
        "Merchant Category Name": "Business Services-Not Elsewhere Classified",
        "Transaction Date": "04/12/2025",
        "Transaction Amount": 585,
        "Expense Description": "Professional membership - fees"
    },
    {
        "Directorate": "Directorate For Financial Management",
        "Merchant Name": "Www.Icas.Com",
        "Merchant Category Name": "Business Services-Not Elsewhere Classified",
        "Transaction Date": "03/12/2025",
        "Transaction Amount": 585,
        "Expense Description": "Professional membership - fees"
    },
    {
        "Directorate": "Directorate For Financial Management",
        "Merchant Name": "Www.Icas.Com",
        "Merchant Category Name": "Business Services-Not Elsewhere Classified",
        "Transaction Date": "02/12/2025",
        "Transaction Amount": 585,
        "Expense Description": "Professional membership - fees"
    },
    {
        "Directorate": "Directorate For Financial Management",
        "Merchant Name": "Www.Icas.Com",
        "Merchant Category Name": "Business Services-Not Elsewhere Classified",
        "Transaction Date": "02/12/2025",
        "Transaction Amount": 585,
        "Expense Description": "Professional membership - fees"
    },
    {
        "Directorate": "Directorate For Financial Management",
        "Merchant Name": "Www.Icas.Com",
        "Merchant Category Name": "Business Services-Not Elsewhere Classified",
        "Transaction Date": "01/12/2025",
        "Transaction Amount": 585,
        "Expense Description": "Professional membership - fees"
    },
    {
        "Directorate": "Directorate For Financial Management",
        "Merchant Name": "Kaplan Financial Ltd",
        "Merchant Category Name": "Schools, Business And Secretarial",
        "Transaction Date": "12/12/2025",
        "Transaction Amount": 1844,
        "Expense Description": "External training course - fees"
    },
    {
        "Directorate": "Directorate For Financial Management",
        "Merchant Name": "Kaplan Financial Ltd",
        "Merchant Category Name": "Schools, Business And Secretarial",
        "Transaction Date": "01/12/2025",
        "Transaction Amount": 1684,
        "Expense Description": "External training course - fees"
    },
    {
        "Directorate": "Directorate For Financial Management",
        "Merchant Name": "Kaplan Financial Ltd",
        "Merchant Category Name": "Schools, Business And Secretarial",
        "Transaction Date": "04/12/2025",
        "Transaction Amount": 1684,
        "Expense Description": "External training course - fees"
    },
    {
        "Directorate": "Directorate For Jobs And Wellbeing Economy",
        "Merchant Name": "Www.Icas.Com",
        "Merchant Category Name": "Business Services-Not Elsewhere Classified",
        "Transaction Date": "17/12/2025",
        "Transaction Amount": 585,
        "Expense Description": "Professional membership - fees"
    },
    {
        "Directorate": "Directorate For Legal Services",
        "Merchant Name": "The Stationery Office",
        "Merchant Category Name": "Digital Goods Audiovisual Media",
        "Transaction Date": "11/12/2025",
        "Transaction Amount": 667.25,
        "Expense Description": "Professional subscription - fees"
    },
    {
        "Directorate": "Directorate For Legal Services",
        "Merchant Name": "Commercial Audio Solut",
        "Merchant Category Name": "Electrical Parts And Equipment",
        "Transaction Date": "01/12/2025",
        "Transaction Amount": 4952.4,
        "Expense Description": "IT hardware - accessories"
    },
    {
        "Directorate": "Directorate For Legal Services",
        "Merchant Name": "Ver Three Little Pigs",
        "Merchant Category Name": "Fast Food Restaurants",
        "Transaction Date": "03/12/2025",
        "Transaction Amount": 1069.2,
        "Expense Description": "External event - catering costs"
    },
    {
        "Directorate": "Directorate For Local Government & Housing",
        "Merchant Name": "Rics Subs Uk Cybs",
        "Merchant Category Name": "Organizations, Membership-Not Elsewhere Classified",
        "Transaction Date": "16/12/2025",
        "Transaction Amount": 705,
        "Expense Description": "Professional membership - fees"
    },
    {
        "Directorate": "Directorate For Local Government & Housing",
        "Merchant Name": "Gcc Fin Serv Ecomm",
        "Merchant Category Name": "Government Services-Not Elsewhere Classified",
        "Transaction Date": "16/12/2025",
        "Transaction Amount": 1677,
        "Expense Description": "External event - catering costs"
    },
    {
        "Directorate": "Directorate For Marine",
        "Merchant Name": "Asda Stores",
        "Merchant Category Name": "Grocery Stores, Supermarkets",
        "Transaction Date": "17/12/2025",
        "Transaction Amount": 702.96,
        "Expense Description": "Vessel food stores"
    },
    {
        "Directorate": "Directorate For Marine",
        "Merchant Name": "Booker Ltd - 38603944",
        "Merchant Category Name": "Grocery Stores, Supermarkets",
        "Transaction Date": "05/12/2025",
        "Transaction Amount": 953.83,
        "Expense Description": "Vessel food stores"
    },
    {
        "Directorate": "Directorate For Marine",
        "Merchant Name": "Kc Denmark A/S",
        "Merchant Category Name": "Miscellaneous And Specialty Retail Stores",
        "Transaction Date": "17/12/2025",
        "Transaction Amount": 1003.58,
        "Expense Description": "Vessel equipment"
    },
    {
        "Directorate": "Directorate For Marine",
        "Merchant Name": "Nisbets Uk",
        "Merchant Category Name": "Commercial Equipment, Not Elsewhere Classified",
        "Transaction Date": "29/12/2025",
        "Transaction Amount": 599.98,
        "Expense Description": "Vessel equipment"
    },
    {
        "Directorate": "Directorate For Marine",
        "Merchant Name": "Ipswich",
        "Merchant Category Name": "Marinas, Marine Service/Supplies",
        "Transaction Date": "05/12/2025",
        "Transaction Amount": 4105.16,
        "Expense Description": "Vessel equipment"
    },
    {
        "Directorate": "Directorate For Marine",
        "Merchant Name": "Securescot Limited",
        "Merchant Category Name": "Schools, Trade And Vocational",
        "Transaction Date": "10/12/2025",
        "Transaction Amount": 1026,
        "Expense Description": "Travel costs - car hire"
    },
    {
        "Directorate": "Directorate For Marine",
        "Merchant Name": "Nisbets Uk",
        "Merchant Category Name": "Commercial Equipment, Not Elsewhere Classified",
        "Transaction Date": "30/12/2025",
        "Transaction Amount": 599.98,
        "Expense Description": "External training course - fees"
    },
    {
        "Directorate": "Directorate For Marine",
        "Merchant Name": "Streammarinetraininglt",
        "Merchant Category Name": "Schools & Educational Svc-Not Elsewhere Classified",
        "Transaction Date": "19/12/2025",
        "Transaction Amount": 585.6,
        "Expense Description": "External training course - fees"
    },
    {
        "Directorate": "Directorate For Marine",
        "Merchant Name": "Streammarinetraininglt",
        "Merchant Category Name": "Schools & Educational Svc-Not Elsewhere Classified",
        "Transaction Date": "19/12/2025",
        "Transaction Amount": 585.6,
        "Expense Description": "External training course - fees"
    },
    {
        "Directorate": "Directorate For Marine",
        "Merchant Name": "Streammarinetraininglt",
        "Merchant Category Name": "Schools & Educational Svc-Not Elsewhere Classified",
        "Transaction Date": "19/12/2025",
        "Transaction Amount": 784.8,
        "Expense Description": "External training course - fees"
    },
    {
        "Directorate": "Directorate For Marine",
        "Merchant Name": "Streammarinetraininglt",
        "Merchant Category Name": "Schools & Educational Svc-Not Elsewhere Classified",
        "Transaction Date": "16/12/2025",
        "Transaction Amount": 585.6,
        "Expense Description": "External training course - fees"
    },
    {
        "Directorate": "Directorate For Marine",
        "Merchant Name": "City Of Glasgow Colleg",
        "Merchant Category Name": "Colleges, Univ, Pro Schools, Junior Colleges",
        "Transaction Date": "16/12/2025",
        "Transaction Amount": 4215,
        "Expense Description": "External training course - fees"
    },
    {
        "Directorate": "Directorate For Marine",
        "Merchant Name": "Onboard Maritime Ltd",
        "Merchant Category Name": "Schools & Educational Svc-Not Elsewhere Classified",
        "Transaction Date": "09/12/2025",
        "Transaction Amount": 1575.86,
        "Expense Description": "External training course - fees"
    },
    {
        "Directorate": "Directorate For Marine",
        "Merchant Name": "Streammarinetraininglt",
        "Merchant Category Name": "Schools & Educational Svc-Not Elsewhere Classified",
        "Transaction Date": "02/12/2025",
        "Transaction Amount": 585.6,
        "Expense Description": "External training course - fees"
    },
    {
        "Directorate": "Directorate For Marine",
        "Merchant Name": "Relyon Nutec Uk Ltd",
        "Merchant Category Name": "Schools & Educational Svc-Not Elsewhere Classified",
        "Transaction Date": "05/12/2025",
        "Transaction Amount": 972,
        "Expense Description": "External training course - fees"
    },
    {
        "Directorate": "Directorate For Marine",
        "Merchant Name": "Blackpool And Fylde C",
        "Merchant Category Name": "Colleges, Univ, Pro Schools, Junior Colleges",
        "Transaction Date": "03/12/2025",
        "Transaction Amount": 825,
        "Expense Description": "External training course - fees"
    },
    {
        "Directorate": "Directorate For Marine",
        "Merchant Name": "Humberside Offshore Tr",
        "Merchant Category Name": "Schools, Trade And Vocational",
        "Transaction Date": "16/12/2025",
        "Transaction Amount": 782.4,
        "Expense Description": "External training course - fees"
    },
    {
        "Directorate": "Directorate For Marine",
        "Merchant Name": "M2M Data Connect Ltd",
        "Merchant Category Name": "Telecommunication Equipment Incl Telephone Sales",
        "Transaction Date": "10/12/2025",
        "Transaction Amount": 501.2,
        "Expense Description": "Scientific equipment"
    },
    {
        "Directorate": "Directorate For Marine",
        "Merchant Name": "Batterystation.Co.Uk",
        "Merchant Category Name": "Miscellaneous And Specialty Retail Stores",
        "Transaction Date": "02/12/2025",
        "Transaction Amount": 1599.25,
        "Expense Description": "Scientific equipment"
    },
    {
        "Directorate": "Directorate For Marine",
        "Merchant Name": "Seton",
        "Merchant Category Name": "Durable Goods, Not Elsewhere Classified",
        "Transaction Date": "15/12/2025",
        "Transaction Amount": 2489.99,
        "Expense Description": "Office equipment"
    },
    {
        "Directorate": "Directorate For Marine",
        "Merchant Name": "Www.Agi.Org.Uk",
        "Merchant Category Name": "Organizations, Membership-Not Elsewhere Classified",
        "Transaction Date": "12/12/2025",
        "Transaction Amount": 660,
        "Expense Description": "Professional membership - fees"
    },
    {
        "Directorate": "Directorate For Marine",
        "Merchant Name": "Gitlab Inc.",
        "Merchant Category Name": "Computer Software Stores",
        "Transaction Date": "10/12/2025",
        "Transaction Amount": 1294.54,
        "Expense Description": "Specialist softwares"
    },
    {
        "Directorate": "Directorate For Marine",
        "Merchant Name": "Fairlie Quay Marina Lt",
        "Merchant Category Name": "Marinas, Marine Service/Supplies",
        "Transaction Date": "05/12/2025",
        "Transaction Amount": 2276.82,
        "Expense Description": "Vessel equipment"
    },
    {
        "Directorate": "Directorate For Marine",
        "Merchant Name": "Ocean Scientific Intl",
        "Merchant Category Name": "Industrial Supplies Not Elsewhere Classified",
        "Transaction Date": "02/12/2025",
        "Transaction Amount": 4560,
        "Expense Description": "Scientific collection"
    },
    {
        "Directorate": "Directorate For Marine",
        "Merchant Name": "Trojan Crates Limited",
        "Merchant Category Name": "Commercial Equipment, Not Elsewhere Classified",
        "Transaction Date": "12/12/2025",
        "Transaction Amount": 540,
        "Expense Description": "Vessel equipment"
    },
    {
        "Directorate": "Directorate For Marine",
        "Merchant Name": "In Loggerhead Instrum",
        "Merchant Category Name": "Marinas, Marine Service/Supplies",
        "Transaction Date": "12/12/2025",
        "Transaction Amount": 1916.35,
        "Expense Description": "Vessel equipment"
    },
    {
        "Directorate": "Directorate For Marine",
        "Merchant Name": "Inverness Access Train",
        "Merchant Category Name": "Schools, Trade And Vocational",
        "Transaction Date": "02/12/2025",
        "Transaction Amount": 4068,
        "Expense Description": "Vessel equipment"
    },
    {
        "Directorate": "Directorate For Marine",
        "Merchant Name": "Rs Components",
        "Merchant Category Name": "Electrical Parts And Equipment",
        "Transaction Date": "17/12/2025",
        "Transaction Amount": 1078.85,
        "Expense Description": "Vessel equipment"
    },
    {
        "Directorate": "Directorate For Marine",
        "Merchant Name": "Duncan Mcintosh Traile",
        "Merchant Category Name": "Camper Dealers, Recreational And Utility Trailers",
        "Transaction Date": "17/12/2025",
        "Transaction Amount": 5000,
        "Expense Description": "Vehicle - purchase"
    },
    {
        "Directorate": "Directorate For Marine",
        "Merchant Name": "Mca Survey Inspection",
        "Merchant Category Name": "Government Services-Not Elsewhere Classified",
        "Transaction Date": "17/12/2025",
        "Transaction Amount": 1764,
        "Expense Description": "External Services Support"
    },
    {
        "Directorate": "Directorate For Marine",
        "Merchant Name": "Conference Collective",
        "Merchant Category Name": "Consulting, Management, And Public Relations Svcs",
        "Transaction Date": "12/12/2025",
        "Transaction Amount": 580,
        "Expense Description": "External event - fees"
    },
    {
        "Directorate": "Directorate For Marine",
        "Merchant Name": "Nisbets Uk",
        "Merchant Category Name": "Commercial Equipment, Not Elsewhere Classified",
        "Transaction Date": "15/12/2025",
        "Transaction Amount": 701.7,
        "Expense Description": "External event - catering costs"
    },
    {
        "Directorate": "Directorate For People",
        "Merchant Name": "Posturite Ltd",
        "Merchant Category Name": "Miscellaneous House Furnishing Specialty Shops",
        "Transaction Date": "09/12/2025",
        "Transaction Amount": 829.14,
        "Expense Description": "Health & safety equipment"
    },
    {
        "Directorate": "Directorate For People",
        "Merchant Name": "Vyond-Goanimate,Inc.",
        "Merchant Category Name": "Computers, Computer Peripheral Equipment, Software",
        "Transaction Date": "12/12/2025",
        "Transaction Amount": 540.14,
        "Expense Description": "Professional subscription - fees"
    },
    {
        "Directorate": "Directorate For People",
        "Merchant Name": "C2E947501287K Ukvi",
        "Merchant Category Name": "Government Services-Not Elsewhere Classified",
        "Transaction Date": "09/12/2025",
        "Transaction Amount": 2525,
        "Expense Description": "External support services"
    },
    {
        "Directorate": "Directorate For Social Security",
        "Merchant Name": "Sp Scrum.Org",
        "Merchant Category Name": "Schools & Educational Svc-Not Elsewhere Classified",
        "Transaction Date": "09/12/2025",
        "Transaction Amount": 2321.83,
        "Expense Description": "External training course - fees"
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