SCOTTISH ENTERPRISE ANNUAL REPORT AND ACCOUNTS 2026

1 Expenditure

2 Income

3 Segmental Reporting

4 Taxation

5 Property, Plant and Equipment

6 Right of Use Assets

7 Intangible Assets

8 Equity Accounted Investees

9 Financial Assets – Other Investments

10 Fair Value Measurements

11 Retirement Benefit Scheme

12 Other Non-Current Receivables

13 Lease Receivables

14 Assets Classified as Held for Sale

15 Inventories

16 Trade and Other Receivables

17 Cash and Cash Equivalents

18 Trade and Other Payables

19 Provisions

20 Lease Liabilities

21 Commitments

22 Contingent Liabilities

23 Financial Instruments

24 Related Party Transactions

25 Board Members Interests

26 Schedules of Investments at 31 March 2026