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All income and expenditure is attributable to the principal activity of Scottish Enterprise and relates to economic development activity.
Operating expenditure is reported and monitored by mission in the in-year reports of expenditure to the Chief Executive and Executive Leadership Team. Management expenditure, including staff costs and income, are not monitored by mission.
A reconciliation of segmental expenditure to net operating expenditure is shown below.
| GROUP | SCOTTISH ENTERPRISE | |||
| 2026 | 2025 | 2026 | 2025 | |
|---|---|---|---|---|
| £000 | £000 | £000 | £000 | |
| Operating Expenditure | ||||
| Boosting Capital Investment | 13,969 | 13,391 | 13,969 | 13,391 |
| Accelerating the Energy Transition | 10,336 | 13,562 | 10,336 | 13,562 |
| Scaling Innovation | 23,851 | 12,901 | 23,851 | 12,901 |
| Cross Mission | 22,642 | 16,643 | 22,642 | 16,643 |
| Legacy | 21,738 | 46,662 | 13,975 | 40,650 |
| Enabling Delivery | 144,054 | 67,657 | 144,054 | 68,128 |
| Enabling Support | 5,064 | 4,356 | 5,064 | 4,356 |
| Total Segmental Expenditure | 241,654 | 175,172 | 233,891 | 169,631 |
| Management Expenditure | ||||
| Management expenditure on staff costs (i) | 93,629 | 92,718 | 87,217 | 83,997 |
| Premises, ICT, business services and other management costs | 15,145 | 20,751 | 14,610 | 20,216 |
| Total Management Expenditure | 108,774 | 113,469 | 101,827 | 104,213 |
| Income | (30,694) | (29,011) | (21,929) | (22,153) |
| Net Operating Expenditure | 319,734 | 259,630 | 313,789 | 251,691 |