160
Movements in carrying amount of investment in equity accounted investees:
| 2026 | 2025 | |
| £000 | £000 | |
| At 1 April | 228 | 4,718 |
| Share of (losses) / profit | - | (286) |
| Revaluation | - | 33 |
| Disposal | - | (2,118) |
| Reclassification to Financial Assets | - | (2,119) |
| At 31 March | 228 | 228 |
| GROUP | SCOTTISH ENTERPRISE | |||
| 2026 | 2025 | 2026 | 2025 | |
|---|---|---|---|---|
| £000 | £000 | £000 | £000 | |
| Non-Current Other Investments | ||||
| Fair value through profit or loss | 339,067 | 414,786 | 336,802 | 412,675 |
| Amortised cost | 76,957 | 61,297 | 76,957 | 61,297 |
| Less: Loss allowance for investments at amortised cost | (34,160) | (24,194) | (34,160) | (24,194) |
| 381,864 | 451,889 | 379,599 | 449,778 | |
| Current Other Investments | ||||
| Amortised cost | 9,619 | 21,769 | 9,619 | 21,769 |
| Less: Loss allowance for investments at amortised cost | (911) | (2,450) | (911) | (2,450) |
| 8,708 | 19,319 | 8,708 | 19,319 | |
| Total Other Investments | 390,572 | 471,208 | 388,307 | 469,097 |
No equity investments have been designated as fair value through other comprehensive income.
Details of the initial cost of principal investments included above are disclosed in Note 26.