145
| GROUP | SCOTTISH ENTERPRISE |
| 2026 | 2025 | 2026 | 2025 |
|---|
| £000 | £000 | £000 | £000 |
|---|
| Operating Expenditure | 241,654 | 175,172 | 233,891 | 169,631 |
|---|
| | | | |
| Management Expenditure | 108,774 | 113,469 | 101,827 | 104,213 |
|---|
| | | | |
| Expenditure noted above includes: |
| Foreign exchange (gains) / losses | (26) | 135 | (28) | 135 |
|---|
| Depreciation of property, plant and equipment | 4,917 | 6,780 | 1,274 | 1,810 |
|---|
| Depreciation of right of use assets | 1,645 | 1,703 | 1,128 | 1,193 |
|---|
| Amortisation of intangible assets | 214 | 165 | 214 | 165 |
|---|
| | | | |
| Auditors' remuneration |
| - audit of these accounts (i) | 254 | 241 | 254 | 241 |
|---|
| | | | |
| Amounts paid to other auditors in respect of: |
| - audit of subsidiary companies' accounts | 34 | 31 | - | - |
|---|
i) The auditors of Scottish Enterprise, appointed by the Auditor General for Scotland, are Audit Scotland.
| Other Finance Charge |
| Interest charge on lease liabilities | 81 | 88 | 81 | 62 |
|---|
| Interest income on lease receivables | (5) | (10) | (5) | (10) |
|---|
| Net interest charge on retirement benefit scheme assets | 90 | 1,769 | 90 | 1,769 |
|---|
| Total Other Finance Charge | 166 | 1,847 | 166 | 1,821 |
|---|