The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with section 476 of the Companies Act 2006.

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 financial statements were approved and authorised for issue by the Board of Directors on 30 October 2026.

The Great Forret Enterprises Limited is a private company limited by shares, registered in Scotland. The address of the registered office are as below:

5 Bath Street

Largs

Scotland

KA30 8BL

These financial statements have been prepared in accordance with FRS 102 the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland as adapted by Section 1A of FRS 102 and the Companies Act 2006.

The nature of the company's operations and principal activity during the year was that of a holding company.

The financial statements are prepared in Pounds Sterling (£), which is the functional currency of the company, and are rounded to the nearest pound.

The financial statements have been prepared on a going concern basis. The directors have assessed the Company's ability to continue as a going concern and have reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Thus, they continue to adopt the going concern basis of accounting in preparing these financial statements.

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Long term investments are classified as fixed assets and are stated at cost in the company balance sheet. Provision is made for any impairment in the value of fixed asset investments.

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Short term debtors are measured at transaction price, less any impairment.

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using effective interest method.

The company owns 100% of the issued share capital of TGWH Limited, a property letting company incorporated in Scotland. The aggregate capital and reserves and results for this undertaking are as follows:

The results and capital and reserves for the year are as follows:

The directors have reviewed the carrying value of the investment against the underlying net assets of the subsidiary and consider that the existing impairment provision remains appropriate

The company has taken advantage of exemption under FRS 102 Section 1A from the requirement to disclose information with entities that are wholly owned in the group.