SCOTTISH ENTERPRISE ANNUAL REPORT AND ACCOUNTS 2026
155
Notes to the Accounts
7. Intangible Assets
GROUP
For the year ended 31 March 2026Development CostsSoftware Development Under ConstructionPatents and other rightsSoftware LicencesTotal
£000£000£000£000£000
Cost
At 1 April 20252,81143410293,356
Reclassification296(296)---
Disposals(99)---(99)
Impairment-(138)--(138)
At 31 March 20263,008-10293,119
Amortisation
At 1 April 20252,680-10292,791
Charge for Year213---213
Disposals(99)---(99)
At 31 March 20262,794-10292,905
Net book value
At 31 March 2026214---214
At 31 March 2025131434--565
Non-Current Intangible Assets214---214
Current Intangible Assets-----
Total Intangible Assets at 31 March 2026214---214