The average number of persons, including directors, employed by the Company during the year was as follows:

The Company has two mortgage loans which are secured by way of standard securities over the following investment properties:

12 Pitheavlis Castle Gardens, Perth

The Bungalow, Errol Airfield Sawmill, Perth

The securities are in favour of LendInvest BTL Limited and were registered with Companies House.

The loans are secured by fixed charges over the properties and contain standard lender protections,

The total amount outstanding on these secured loans at 30 September 2025 was £316,004.

It is the opinion of the directors that the residual value of the investment properties is no less than the historical cost, therefore no depreciation has been provided in these financial statements.

The Directors have provided additional funding in respect of the acquisition of some of the investment properties and parking spaces held by the Company. These funds will not be repaid to the Directors to the detriment of the Company's ability to continue trading. The Directors have considered a period of 12 months from the date of signing these Financial Statements and believe the Company has the ability to continue trading.

Griffin Perth Ltd is a private company limited by shares incorporated in Scotland. The registered office is The Coach House, 5 Isla Road, Perth, Scotland, PH2 7HG.

For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true