157

SCOTTISH ENTERPRISE
For the year ended 31 March 2026Software Development CostsSoftware Development Under ConstructionTotal
£000£000£000
Cost
At 1 April 20252,8114343,245
Reclassification296(296)-
Disposals(99)-(99)
Impairment-(138)(138)
At 31 March 20263,008-3,008
Amortisation
At 1 April 20252,680-2,680
Charge for Year213-213
Disposals(99)-(99)
At 31 March 20262,794-2,794
Net book value
At 31 March 2026214-214
At 31 March 2025131434565
Non-Current Intangible Assets214-214
Current Intangible Assets---
Total Intangible Assets at 31 March 2026214-214