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REGISTERED NUMBER: SC668264 (Scotland)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Goal7 Limited

Goal7 Limited (Registered number: SC668264)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Goal7 Limited

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | J E Paton

| J I Robinson

| REGISTERED OFFICE: | 12-16 Albyn Place

| Aberdeen

| AB10 1PS

| REGISTERED NUMBER: | SC668264 (Scotland)

| ACCOUNTANTS: | The Grant Considine Partnership

| Chartered Accountants

| 46 High Street

| Banchory

| Aberdeenshire

| AB31 5SR

Goal7 Limited (Registered number: SC668264)

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 9,475 |  | 20,145 |  |

Investments | 6 | - |  | - |  |

9,475 |  | 20,145 |  |

CURRENT ASSETS

Debtors | 7 | 209,475 |  | 85,658 |  |

Cash at bank | 365,824 |  | 827,914 |  |

575,299 |  | 913,572 |  |

CREDITORS

Amounts falling due within one year | 8 | 55,641 |  | 152,623 |  |

NET CURRENT ASSETS | 519,658 |  | 760,949 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 529,133 |  | 781,094 |  |

PROVISIONS FOR LIABILITIES | 2,369 |  | 5,036 |  |

NET ASSETS | 526,764 |  | 776,058 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Retained earnings | 525,764 |  | 775,058 |  |

526,764 |  | 776,058 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Goal7 Limited (Registered number: SC668264)

Balance Sheet - continued

31 December 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 March 2026 and were signed on its behalf by:

J I Robinson - Director

Goal7 Limited (Registered number: SC668264)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Goal7 Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Preparation of consolidated financial statements

| The financial statements contain information about Goal7 Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Revenue is recognised when the service has been provided, when the amount of revenue can be measured reliably, and when its probable that future economic benefits will flow to the entity. If a client has not been invoiced for services provided during the period the income is accrued and included in debtors under accrued income.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Fixtures and fittings | - | 20% on cost

| Computer equipment | - | 33% on cost

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| In the parent company financial statements, investments in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses.

| A subsidiary is an entity controlled by the group. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

| Financial instruments

| The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors and directors' loans.

| Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of cash or other consideration expected to be paid or received.

Goal7 Limited (Registered number: SC668264)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

3. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Going concern

| At the time of approving the financial statements, the Directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 19 (2024 - 18 ) .

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 41,201 |  |

| DEPRECIATION

| At 1 January 2025 | 21,056 |  |

| Charge for year | 10,670 |  |

| At 31 December 2025 | 31,726 |  |

| NET BOOK VALUE

| At 31 December 2025 | 9,475 |  |

| At 31 December 2024 | 20,145 |  |

Goal7 Limited (Registered number: SC668264)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

6. | FIXED ASSET INVESTMENTS

| The company's investments at the Balance Sheet date in the share capital of companies include the following:

| GOAL 7 LLC

| Registered office:

| Nature of business:

| %

| Class of shares: | holding |

| Goal7 LLC was dissolved on 30th June 2025 with no value to the parent. The carrying value of the investment was impaired to £NIL in the prior year.

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 157,429 |  | 70,469 |  |

| Other debtors | 52,046 |  | 15,189 |  |

209,475 |  | 85,658 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 3,407 |  | 8,361 |  |

| Amounts owed to group undertakings | - |  | 12,949 |  |

| Taxation and social security | 32,595 |  | 94,531 |  |

| Other creditors | 19,639 |  | 36,782 |  |

55,641 |  | 152,623 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 8,833 |  | 22,625 |  |