180
SCOTTISH ENTERPRISE ANNUAL REPORT AND ACCOUNTS 2026
Notes to the Accounts
GROUPSCOTTISH ENTERPRISE
202620252026
£000£000£000
Scottish Enterprise72,65458,67472,654
Investment Funds (i)100,981108,963100,981
Other subsidiary undertakings2,0102,523-
175,645170,160173,635
Commercial banks and cash in hand 175,645 170,160 173,635 167,637
175,645 170,160 173,635 167,637
The balances at 31 March were held at:
i) The Investment Funds balance relates to bank accounts held to finance direct investment activity in association with private sector partners and which are part funded by the European Union. This relates to The Scottish Co-Investment Fund, The Scottish Loan Fund and The Scottish Venture Fund.
18. Trade and Other Payables Amounts falling due within one year
GROUPSCOTTISH ENTERPRISE
2026202520262025
£000£000£000£000
Other taxation and social security1,7781,6101,5501,415
Trade payables3,5815,9533,3445,442
Other payables2,6462,2272,5862,206
Accrued charges36,65040,81436,33240,440
Prepaid revenue2,7302,9291,4121,441
EU Funding for Investment Funds953953953953
Loans from Scottish Government (i)13,82326,34413,82326,344
62,16180,83060,00078,241