The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

• select suitable accounting policies and then apply them consistently;

• make judgements and accounting estimates that are reasonable and prudent; and

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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

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.

These financial statements have been prepared and 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

Goole Intermodal Terminal Limited is a private company limited by shares incorporated in England and Wales. The registered office is Wykeland House, 47 Queen Street, Hull, HU1 1UU.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

The directors consider there are adequate resources available to the Company for it to continue in operational existence for the foreseeable future, and therefore the Company continues to adopt the going concern basis in preparing its financial statements.true

Inventories comprise freehold land and building, valued at the lower of cost and net realisable value (estimated selling price less applicable costs), together with recoverable costs incurred on development projects. At the end of each reporting period inventories are assessed for impairment. If an items is impaired, this is reduced to net realisable value and an impairment charge is recognised in the profit and loss account.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

The average monthly number of persons (including directors) employed by the company during the year was:

No salaries or wages have been paid to employees, including Directors, during the year.

The loans have been made equally by the two shareholders, Wykeland Limited and Danbrit Shipping Limited. No interest is charged on the loans and there are no formal terms for repayment.

At 30 September 2025, the Directors had neither authorised nor contracted for future capital expenditure.

D A Gibbons and S P Hudson are directors of Wykeland Limited and P Aarosin and J Kroll are directors of Danbrit Shipping Limited, each of which company owns 50% of the share capital of the Company.

The Company has no Ultimate Controlling Company. The Company has two shareholders, Wykeland Limited and Danbrit Shipping Limited, each of which owns 50% of the Company.