112
Scottish Enterprise Statement of Financial Position
| 2026 | 2025 |
|---|
| Notes | £000 | £000 |
|---|
| NON-CURRENT ASSETS | | | |
|---|
| Property, plant and equipment | 5 | 101,639 | 99,146 |
|---|
| Right of use assets | 6 | 4,426 | 1,487 |
|---|
| Intangible assets | 7 | 214 | 565 |
|---|
| | 106,279 | 101,198 |
|---|
| Financial assets - Other investments | 9 | 379,599 | 449,778 |
|---|
| Retirement benefit scheme | 11 | 11,349 | - |
|---|
| Other non-current receivables | 12 | 387 | 387 |
|---|
| Lease receivables | 13 | - | 52 |
|---|
| TOTAL NON-CURRENT ASSETS | | 497,614 | 551,415 |
|---|
| CURRENT ASSETS | | | |
|---|
| Other investments | 9 | 8,708 | 19,319 |
|---|
| Lease receivables | 13 | 52 | 151 |
|---|
| Assets classified as held for sale | 14 | 1,497 | 2,416 |
|---|
| Trade and other receivables | 16 | 5,753 | 6,054 |
|---|
| Cash and cash equivalents | 17 | 173,635 | 167,637 |
|---|
| TOTAL CURRENT ASSETS | | 189,645 | 195,577 |
|---|
| TOTAL ASSETS | | 687,259 | 746,992 |
|---|
| CURRENT LIABILITIES | | | |
|---|
| Trade and other payables | 18 | (60,000) | (78,241) |
|---|
| Income tax payable | | (887) | (629) |
|---|
| Provisions | 19 | (151) | (3,205) |
|---|
| Lease liabilities | 20 | (1,199) | (1,361) |
|---|
| TOTAL CURRENT LIABILITIES | | (62,237) | (83,436) |
|---|
| NON-CURRENT ASSETS PLUS NET CURRENT ASSETS | | 625,022 | 663,556 |
|---|
| NON-CURRENT LIABILITIES | | | |
|---|
| Other payables | 18 | (219,019) | (208,815) |
|---|
| Provisions | 19 | (3,564) | (2,554) |
|---|
| Lease liabilities | 20 | (3,289) | (388) |
|---|
| Retirement benefit scheme | 11 | - | (8,250) |
|---|
| TOTAL NON-CURRENT LIABILITIES | | (225,872) | (220,007) |
|---|
| ASSETS LESS LIABILITIES | | 399,150 | 443,549 |
|---|