190
The maximum exposure to credit risk is represented by the carrying value of each financial asset in the Statement of Financial Position. The maximum exposure to credit risk at 31 March was:
| GROUP | SCOTTISH ENTERPRISE |
| 2026 | 2025 | 2026 | 2025 |
|---|
| £000 | £000 | £000 | £000 |
|---|
| Carrying amount | | | | |
|---|
| Financial assets - other investments | | | | |
|---|
| Fair value through profit or loss assets | 339,067 | 414,786 | 336,802 | 412,675 |
|---|
| Amortised cost assets | 51,505 | 56,422 | 51,505 | 56,422 |
|---|
| Financial assets | | | | |
|---|
| Trade and other receivables | 4,106 | 4,534 | 3,286 | 3,533 |
|---|
| Lease receivables | 52 | 349 | 52 | 203 |
|---|
| Cash and cash equivalents | 175,645 | 170,160 | 173,635 | 167,637 |
|---|
| 570,375 | 646,251 | 565,280 | 640,470 |
|---|
The ageing of trade and other receivables at 31 March was:
| GROUP |
| 2026 | 2025 |
| Gross | Impairment | Gross | Impairment |
|---|
| £000 | £000 | £000 | £000 |
|---|
| Not past due | 4,802 | (2,197) | 5,374 | (2,031) |
|---|
| Past due 0 to 30 days | 1,202 | - | 724 | - |
|---|
| Past due 31 to 120 days | 219 | - | 498 | (31) |
|---|
| Past due more than 120 days | 6,102 | (6,022) | 7,319 | (7,319) |
|---|
| 12,325 | (8,219) | 13,915 | (9,381) |
|---|