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            "text": "114",
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            "text": "SCOTTISH ENTERPRISE ANNUAL REPORT AND ACCOUNTS 2026",
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            "level": 2
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            "text": "Primary Financial Statements",
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            "text": "Group Statement of Cash Flows",
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                    "text": "2026\nNotes",
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                    "text": "2025\n£000",
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                    "text": "Cash flows from operating activities",
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                    }
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                    "text": "Net expenditure after interest",
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                        "colspan": 1,
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                    "text": "(306,262)",
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                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
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                        "l": 509.7,
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                        "r": 551.55354,
                        "b": 649.8051399999999
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                    "text": "(250,947)",
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                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
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                        "r": 121.43472,
                        "b": 619.74514
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                    "text": "Adjustments for:",
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                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
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                        "col": 1,
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                        "b": 574.6851399999999
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                    "text": "Depreciation and assets written off\nIncrease in investment provision and write-off\nProperty revaluation (gain) / deficit",
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                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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                    "bbox": {
                        "l": 463.86,
                        "t": 616.4985999999999,
                        "r": 494.82114,
                        "b": 574.6851399999999
                    },
                    "text": "6,775\n9,948\n(2,498)",
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                        "row": 4,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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                {
                    "id": "p114.5.15",
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                    "bbox": {
                        "l": 523.02,
                        "t": 616.4985999999999,
                        "r": 551.56698,
                        "b": 574.6851399999999
                    },
                    "text": "8,648\n5,067\n(1,264)",
                    "attrs": {
                        "row": 4,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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                },
                {
                    "id": "p114.5.16",
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                    "type": "table_cell",
                    "bbox": {
                        "l": 49.56,
                        "t": 571.3786,
                        "r": 214.27184,
                        "b": 559.6251399999999
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                    "text": "Intangible assets revaluation deficit",
                    "attrs": {
                        "row": 5,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                },
                {
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                    "bbox": {
                        "l": 479.82,
                        "t": 571.3786,
                        "r": 494.80992,
                        "b": 559.6251399999999
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                    "text": "138",
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                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
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                        "t": 577.0863,
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                        "b": 560.2421
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                    "text": "-",
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                        "colspan": 1
                    }
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                {
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                    "bbox": {
                        "l": 49.56,
                        "t": 556.3786,
                        "r": 235.04022,
                        "b": 454.44514
                    },
                    "text": "Investment revaluation deficit\nInterest receivable\nInterest on lease liabilities\nInterest on lease receivables\nExchange movement on lease liabilities\nDividends receivable\nRetirement benefit scheme net charges",
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                        "t": 556.3786,
                        "r": 494.81388,
                        "b": 454.44514
                    },
                    "text": "107,783\n2\n20\n13\n(10)\n2\n(36)",
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                        "row": 6,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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                },
                {
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                    "type": "table_cell",
                    "bbox": {
                        "l": 460.98,
                        "t": 556.3786,
                        "r": 551.57298,
                        "b": 454.44514
                    },
                    "text": "39,747\n(13,497)\n92\n(5)\n(9)\n(141)\n5,592",
                    "attrs": {
                        "row": 6,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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                    "bbox": {
                        "l": 49.56,
                        "t": 451.13859999999994,
                        "r": 252.33474,
                        "b": 439.38514
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                    "text": "Share of loss in equity accounted investees",
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                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                    "bbox": {
                        "l": 418.8,
                        "t": 451.13859999999994,
                        "r": 424.72182,
                        "b": 439.38514
                    },
                    "text": "8",
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                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                        "r": 365.42046,
                        "b": 409.30513999999994
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                    "text": "Surplus on disposal of property, plant and equipment\nSurplus on disposal of investments and equity accounted investees",
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                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
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                        "b": 394.30513999999994
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                    "text": "(1,190)\n2\n(202,454)",
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                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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                    "bbox": {
                        "l": 466.62,
                        "t": 436.11859999999996,
                        "r": 551.57514,
                        "b": 394.30513999999994
                    },
                    "text": "(583)\n(3,551)\n(204,413)",
                    "attrs": {
                        "row": 8,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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                    "bbox": {
                        "l": 43.92,
                        "t": 375.99859999999995,
                        "r": 289.02924,
                        "b": 289.06513999999993
                    },
                    "text": "Increase in inventories\nDecrease in trade and other receivables\nDecrease in lease receivables\nDecrease in trade payables\n(Decrease) / Increase in provision for future liabilities\nDecrease in lease liabilities",
                    "attrs": {
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                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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                    "type": "table_cell",
                    "bbox": {
                        "l": 451.56,
                        "t": 375.99859999999995,
                        "r": 494.8464,
                        "b": 274.06513999999993
                    },
                    "text": "15\n160\n156\n(6,748)\n(2,048)\n(1,913)\n(212,832)",
                    "attrs": {
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                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
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                        "b": 274.06513999999993
                    },
                    "text": "(8)\n6,040\n156\n(9,564)\n(70)\n(1,912)\n(209,771)",
                    "attrs": {
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                        "rowspan": 1,
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                        "bbox_refit": true,
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                        "l": 43.92,
                        "t": 255.7586,
                        "r": 251.62458,
                        "b": 228.94513999999992
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                    "text": "Income tax expense\nNet cash outflow from operating activities",
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                        "row": 10,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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                },
                {
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                    "bbox": {
                        "l": 451.44,
                        "t": 255.7586,
                        "r": 494.84664,
                        "b": 228.94513999999992
                    },
                    "text": "(1,411)\n(214,243)",
                    "attrs": {
                        "row": 10,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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                    "bbox": {
                        "l": 507.54,
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                        "r": 551.60796,
                        "b": 228.94513999999992
                    },
                    "text": "(1,195)\n(210,966)",
                    "attrs": {
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                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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                    "bbox": {
                        "l": 43.92,
                        "t": 210.6386,
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                        "b": 198.88513999999998
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                    "text": "Cash flows from investing activities",
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                        "col": 0,
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                        "colspan": 1,
                        "bbox_refit": true
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                    "attrs": {
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                        "l": 43.92,
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                        "b": 78.62513999999999
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                    "bbox": {
                        "l": 459.06,
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                    },
                    "text": "2,549\n16,725\n9,258\n6,147\n141\n(405)\n(51,692)\n(17,277)",
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