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The fair values, together with the carrying amounts of financial assets and liabilities in the Statement of Financial Position, are as follows:
| GROUP | ||||
| 2026 Carrying Amount | Fair Value | 2025 Carrying Amount | Fair Value | |
|---|---|---|---|---|
| £000 | £000 | £000 | £000 | |
| Financial assets held at fair value through profit or loss | 339,067 | 339,067 | 414,786 | 414,786 |
| Financial assets held at amortised cost | 51,505 | 51,505 | 56,422 | 56,422 |
| Trade and other receivables | 4,106 | 4,106 | 4,534 | 4,534 |
| Lease receivables | 52 | 52 | 349 | 349 |
| Cash and cash equivalents | 175,645 | 175,645 | 170,160 | 170,160 |
| Trade and other payables | (275,562) | (275,562) | (283,466) | (283,466) |
| Lease liabilities | (4,527) | (4,527) | (2,258) | (2,258) |
| 290,286 | 290,286 | 360,527 | 360,527 | |
SCOTTISH ENTERPRISE
| 2026 Carrying Amount | Fair Value | 2025 Carrying Amount | Fair Value | |
|---|---|---|---|---|
| £000 | £000 | £000 | £000 | |
| Financial assets held at fair value through profit or loss | 336,802 | 336,802 | 412,675 | 412,675 |
| Financial assets held at amortised cost | 51,505 | 51,505 | 56,422 | 56,422 |
| Trade and other receivables | 3,286 | 3,286 | 3,533 | 3,533 |
| Lease receivables | 52 | 52 | 349 | 349 |
| Cash and cash equivalents | 173,635 | 173,635 | 167,637 | 167,637 |
| Trade and other payables | (275,541) | (275,541) | (282,560) | (282,560) |
| Lease liabilities | (4,488) | (4,488) | (1,749) | (1,749) |
| 285,251 | 285,251 | 356,307 | 356,307 |
Financial assets held at fair value through profit and loss are not being actively marketed and there is no expectation that completed sales will occur within one year.