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 | |