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2024-09-30 SC321185 dpl:GroupUndertakings 2023-10-01 2024-09-30 SC321185 dpl:ParticipatingInterests 2023-10-01 2024-09-30 SC321185 dpl:GroupUndertakings core:ListedExchangeTraded 2023-10-01 2024-09-30 SC321185 core:ListedExchangeTraded 2023-10-01 2024-09-30 SC321185 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-10-01 2024-09-30 SC321185 core:UnlistedNon-exchangeTraded 2023-10-01 2024-09-30 SC321185 core:NetGoodwill 2025-09-30 SC321185 core:IntangibleAssetsOtherThanGoodwill 2025-09-30 SC321185 core:LandBuildings 2025-09-30 SC321185 core:PlantMachinery 2025-09-30 SC321185 core:Vehicles 2025-09-30 SC321185 core:FurnitureFittings 2025-09-30 SC321185 core:OfficeEquipment 2025-09-30 SC321185 core:AfterOneYear 2025-09-30 SC321185 core:WithinOneYear 2025-09-30 SC321185 core:ListedExchangeTraded 2025-09-30 SC321185 core:UnlistedNon-exchangeTraded 2025-09-30 SC321185 core:ShareCapital 2025-09-30 SC321185 core:SharePremium 2025-09-30 SC321185 core:RevaluationReserve 2025-09-30 SC321185 core:OtherReservesSubtotal 2025-09-30 SC321185 core:RetainedEarningsAccumulatedLosses 2025-09-30 SC321185 core:NetGoodwill 2024-09-30 SC321185 core:IntangibleAssetsOtherThanGoodwill 2024-09-30 SC321185 core:LandBuildings 2024-09-30 SC321185 core:PlantMachinery 2024-09-30 SC321185 core:Vehicles 2024-09-30 SC321185 core:FurnitureFittings 2024-09-30 SC321185 core:OfficeEquipment 2024-09-30 SC321185 core:AfterOneYear 2024-09-30 SC321185 core:WithinOneYear 2024-09-30 SC321185 core:ListedExchangeTraded 2024-09-30 SC321185 core:UnlistedNon-exchangeTraded 2024-09-30 SC321185 core:ShareCapital 2024-09-30 SC321185 core:SharePremium 2024-09-30 SC321185 core:RevaluationReserve 2024-09-30 SC321185 core:OtherReservesSubtotal 2024-09-30 SC321185 core:RetainedEarningsAccumulatedLosses 2024-09-30 SC321185 core:NetGoodwill 2023-09-30 SC321185 core:IntangibleAssetsOtherThanGoodwill 2023-09-30 SC321185 core:LandBuildings 2023-09-30 SC321185 core:PlantMachinery 2023-09-30 SC321185 core:Vehicles 2023-09-30 SC321185 core:FurnitureFittings 2023-09-30 SC321185 core:OfficeEquipment 2023-09-30 SC321185 core:AfterOneYear 2023-09-30 SC321185 core:WithinOneYear 2023-09-30 SC321185 core:ListedExchangeTraded 2023-09-30 SC321185 core:UnlistedNon-exchangeTraded 2023-09-30 SC321185 core:ShareCapital 2023-09-30 SC321185 core:SharePremium 2023-09-30 SC321185 core:RevaluationReserve 2023-09-30 SC321185 core:OtherReservesSubtotal 2023-09-30 SC321185 core:RetainedEarningsAccumulatedLosses 2023-09-30 SC321185 core:AfterOneYear 2024-10-01 2025-09-30 SC321185 core:WithinOneYear 2024-10-01 2025-09-30 SC321185 core:Non-currentFinancialInstruments core:CostValuation 2024-10-01 2025-09-30 SC321185 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-10-01 2025-09-30 SC321185 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-10-01 2025-09-30 SC321185 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-10-01 2025-09-30 SC321185 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-10-01 2025-09-30 SC321185 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-10-01 2025-09-30 SC321185 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-10-01 2025-09-30 SC321185 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-10-01 2025-09-30 SC321185 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-10-01 2025-09-30 SC321185 core:Non-currentFinancialInstruments core:CostValuation 2025-09-30 SC321185 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-09-30 SC321185 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-09-30 SC321185 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-09-30 SC321185 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-09-30 SC321185 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-09-30 SC321185 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-09-30 SC321185 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-09-30 SC321185 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-09-30 SC321185 core:Non-currentFinancialInstruments core:CostValuation 2024-09-30 SC321185 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-09-30 SC321185 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-09-30 SC321185 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-09-30 SC321185 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-09-30 SC321185 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-09-30 SC321185 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-09-30 SC321185 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-09-30 SC321185 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-09-30 SC321185 bus:Director1 2024-10-01 2025-09-30

GOATIT LIMITED

Registered Number
SC321185
(Scotland)

Unaudited Financial Statements for the Year ended
30 September 2025

GOATIT LIMITED
Company Information
for the year from 1 October 2024 to 30 September 2025

Director | MACDOUGALL, Gordon

Company Secretary | MACDOUGALL, Christina

Registered Address | 5 Eagle Street
| 1st Floor
| Glasgow
| G4 9XA

Registered Number | SC321185 (Scotland)

GOATIT LIMITED
Statement of Financial Position
30 September 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |
Debtors | 3 | 4,330 |  |  |  | 41,010 |  |
Cash at bank and on hand |  | 284,740 |  |  |  | 276,892 |  |
|  | 289,070 |  |  |  | 317,902 |  |
Creditors amounts falling due within one year | 4 | (17,513) |  |  |  | (64,908) |  |
Net current assets (liabilities) |  |  |  | 271,557 |  |  |  | 252,994
Total assets less current liabilities |  |  |  | 271,557 |  |  |  | 252,994
Net assets |  |  |  | 271,557 |  |  |  | 252,994
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 271,457 |  |  |  | 252,894
Shareholders' funds |  |  |  | 271,557 |  |  |  | 252,994

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 19 March 2026, and are signed on its behalf by:
MACDOUGALL, Gordon Director Registered Company No. SC321185

GOATIT LIMITED
Notes to the Financial Statements
for the year ended 30 September 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number is SC321185 and registered office address is 5 Eagle Street, 1st Floor, Glasgow, G4 9XA. The principal activity of the company during the period continued to be that of a management and investment holding company.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Financial instruments
--- | ---
| The Company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2. | Average number of employees
--- | ---
| The company has no employees other than directors, who did not receive any remuneration.

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | - |  | 41,010
| Other debtors | 50 |  | -
| Prepayments and accrued income | 4,280 |  | -
| Total | 4,330 |  | 41,010

4. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | - |  | 17
| Taxation and social security | 4,355 |  | 1,227
| Other creditors | 11,358 |  | 61,619
| Accrued liabilities and deferred income | 1,800 |  | 2,045
| Total | 17,513 |  | 64,908

5. | Related party transactions
--- | ---
| As at 30 September 2025, a company under common directorship was owed £11,358 (2024: £20,609) by Goatit Limited. There are no fixed repayment terms and no interest is charged on the balance.