This means that figures published in the Budget relating to their 2024-25 outturn, 2025-26 ABR position and 2026-27 Budget allocation are not comparable. 11 The 2026-27 budget allocation will facilitate the work the enterprise agencies do to: help businesses to start and scale, be more productive, access finance and attract investment, develop new products and services, enter new markets, and positively impact on their communities; and deliver transformational projects across Scotland.