151
| SCOTTISH ENTERPRISE |
| For the year ended 31 March 2026 | Land | Buildings | Assets Under Construction | Plant and Equipment | Information Technology | Furniture & Fittings | Leasehold Improvements | Total |
|---|
| £000 | £000 | £000 | £000 | £000 | £000 | £000 | £000 |
|---|
| Cost and valuation |
| At 1 April 2025 | 70,987 | 27,438 | - | 58 | 3,393 | 949 | 12,516 | 115,341 |
|---|
| Additions | 141 | - | - | - | 40 | 17 | - | 198 |
|---|
| Disposals | (767) | - | - | - | (1,520) | (62) | (57) | (2,406) |
|---|
| Transfers from/(to) Held for Sale | 434 | - | - | - | - | - | - | 434 |
|---|
| Revaluation | 130 | 2,621 | - | - | - | - | - | 2,751 |
|---|
| At 31 March 2026 | 70,925 | 30,059 | - | 58 | 1,913 | 904 | 12,459 | 116,318 |
|---|
| Depreciation |
| At 1 April 2025 | - | - | - | 58 | 3,347 | 898 | 11,892 | 16,195 |
|---|
| Charge for year | - | 1,152 | - | - | 29 | 19 | 74 | 1,274 |
|---|
| Disposals | - | - | - | - | (1,519) | (62) | (57) | (1,638) |
|---|
| Revaluation | - | (1,152) | - | - | - | - | - | (1,152) |
|---|
| At 31 March 2026 | - | - | - | 58 | 1,857 | 855 | 11,909 | 14,679 |
|---|
| Net book value |
| At 31 March 2026 | 70,925 | 30,059 | - | - | 56 | 49 | 550 | 101,639 |
|---|
| At 31 March 2025 | 70,987 | 27,438 | - | - | 46 | 51 | 624 | 99,146 |
|---|
| Asset financing: |
| Owned | 70,925 | 30,059 | - | - | 56 | 49 | 550 | 101,639 |
|---|
| At 31 March 2026 | 70,925 | 30,059 | - | - | 56 | 49 | 550 | 101,639 |
|---|
Land and Buildings held for industrial and commercial use were valued at 31 March 2026 by Graham & Sibbald, Chartered Surveyors, on a fair value basis as defined in the Valuation Standards (The Global Red Book) issued by The Royal Institution of Chartered Surveyors and had a total value of £101m (2025: £98m).
Assets under construction are held at cost less any impairment charges.