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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": "Scottish Enterprise Statement of Cash Flows",
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                    "text": "2026",
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                    "text": "2025",
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                    "text": "Notes\nCash flows from operating activities",
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                    "text": "£000",
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                    "text": "Net expenditure after interest",
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                    "text": "(300,391)",
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                        "colspan": 1,
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                    "text": "(242,826)",
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                        "col": 2,
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                        "colspan": 1,
                        "bbox_refit": true
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                    "text": "Adjustments for:",
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                        "colspan": 1,
                        "bbox_refit": true
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                        "colspan": 1
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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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                        "rowspan": 1,
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                        "merged_continuation": true
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                        "l": 444.66,
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                        "r": 475.26114,
                        "b": 574.6851399999999
                    },
                    "text": "2,615\n9,948\n(3,650)",
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                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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                        "r": 551.44746,
                        "b": 574.6851399999999
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                    "text": "3,168\n2,982\n(1,289)",
                    "attrs": {
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                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
                        "merged_continuation": true
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                {
                    "id": "p116.5.16",
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                    "bbox": {
                        "l": 49.56,
                        "t": 571.3786,
                        "r": 214.2387,
                        "b": 559.6251399999999
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                    "text": "Intangible assets revaluation deficit",
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                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                {
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                    "text": "138",
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                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                },
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                    "text": "-",
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                        "colspan": 1
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                    "bbox": {
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                    "text": "Investment revaluation deficit\nInterest receivable\nInterest on lease liabilities\nInterest on lease receivables\nDividends receivable\nRetirement benefit scheme net charges",
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                        "b": 469.44514
                    },
                    "text": "108,030\n2\n20\n13\n2\n(36)",
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                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
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                        "r": 551.50686,
                        "b": 469.44514
                    },
                    "text": "40,190\n(13,472)\n81\n(5)\n(92)\n5,592",
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                        "colspan": 1,
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                    "bbox": {
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                        "bbox_refit": true
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                        "bbox_refit": true
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                    "bbox": {
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                        "r": 365.42046,
                        "b": 439.38514
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                    "text": "Surplus on disposal of investments and equity accounted investees",
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                        "r": 475.25058,
                        "b": 439.38514
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                    "text": "(3,256)",
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                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                        "b": 424.36513999999994
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                    "text": "(201,280)",
                    "attrs": {
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                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                },
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                        "l": 507.42,
                        "t": 436.11859999999996,
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                        "b": 424.36513999999994
                    },
                    "text": "(205,749)",
                    "attrs": {
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                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                    "bbox": {
                        "l": 43.92,
                        "t": 406.05859999999996,
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                        "b": 334.18513999999993
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                    "text": "Decrease 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": {
                        "row": 10,
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                    "bbox": {
                        "l": 435.18,
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                        "r": 475.25178,
                        "b": 319.12514
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                    "text": "(184)\n156\n(6,320)\n(2,044)\n(1,409)\n(211,081)",
                    "attrs": {
                        "row": 10,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
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                        "merged_continuation": true
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                    "bbox": {
                        "l": 506.1,
                        "t": 406.05859999999996,
                        "r": 551.45436,
                        "b": 319.12514
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                    "text": "5,960\n156\n(8,480)\n(68)\n(1,396)\n(209,577)",
                    "attrs": {
                        "row": 10,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
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                    "bbox": {
                        "l": 43.92,
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                        "r": 251.62458,
                        "b": 274.06513999999993
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                    "text": "Income tax expense\nNet cash outflow from operating activities",
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                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
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                        "b": 274.06513999999993
                    },
                    "text": "(1,411)\n(212,492)",
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                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
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                        "b": 274.06513999999993
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                    "text": "(1,179)\n(210,756)",
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                        "col": 2,
                        "rowspan": 1,
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                        "bbox_refit": true,
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                    "bbox": {
                        "l": 43.92,
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                        "b": 244.00513999999998
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                    "text": "Cash flows from investing activities",
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                        "col": 0,
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                        "colspan": 1,
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                    "attrs": {
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                        "col": 1,
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                    "text": "2,538\n15,946\n9,258\n6,122\n92\n(128)\n(51,301)\n(17,473)",
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