Mike Ashley's Sports Direct International has revealed it made a proposed takeover offer for the struggling five-a-side football pitch firm earlier this month.
Sports Direct said it put forward a 5p-a-share approach on September 5 for the firm, in which it already holds an 18.9% stake.
But Sports Direct said Goals has so far failed to allow it to look through its books, adding it believes Goals wants to cancel its trading on the Aim market.
Sports Direct has urged Goals to enter talks and provide information requested for due diligence.
Sports Direct said it believed Goals wants to cancel its facility to trade on Aim and plough on with a process to sell the business and its assets, "depriving Goals' shareholders of the ability to vote on it".
It said its approach would "provide shareholders with an exit and allow them to determine what is fair value and in their best interests".
Sports Direct added: "Despite the possible offer and request for information being communicated to the board of Goals on 5 September 2019, the board has so far failed to provide any such information to Sports Direct.
"Sports Direct urges the Goals board to engage with it in discussing the possible offer and providing the requested information."
