110
SCOTTISH ENTERPRISE ANNUAL REPORT AND ACCOUNTS 2026
Primary Financial Statements
Group Statement of Financial Position
Notes20262025
NON-CURRENT ASSETS
Property, plant and equipment5168,815167,499
Right of use assets64,4632,008
Intangible assets7214565
173,492170,072
Financial assets
Investments in equity accounted investees8228228
Other investments9381,864451,889
Total financial assets382,092452,117
Retirement benefit scheme1111,349-
Other non-current receivables12387387
Lease receivables13-52
TOTAL NON-CURRENT ASSETS567,320622,628
CURRENT ASSETS
Other investments98,70819,319
Lease receivables1352151
Assets classified as held for sale141,4972,416
Inventories15108123
Trade and other receivables166,6257,270
Cash and cash equivalents17175,645170,160
TOTAL CURRENT ASSETS192,635199,439
TOTAL ASSETS759,955822,067
CURRENT LIABILITIES
Trade and other payables18(62,161)(80,830)
Income tax payable(887)(629)
Provisions19(154)(3,208)
Lease liabilities20(1,238)(1,826)
TOTAL CURRENT LIABILITIES(64,440)(86,493)
NON-CURRENT ASSETS PLUS NET CURRENT ASSETS695,515735,574
NON-CURRENT LIABILITIES