Any experience of this crowd?
I know what they do [googled] but has anyone had stuff up in front of them?
I only ask because my agent is threatening to show them one of my scripts next week.
The Comedy Unit
They produce Watson's Wind-Up which a few of us here have written for and they have some decent credits. They've always been very professional although I've never sent them a script.
Have sent them a couple of scripts, both rejected off course. They were kind enough to read and give constructive criticism, but it does take a while to get the feedback. 3-6 months
I've had a bit of contact with them and always found them very friendly and professional. They seem to do quite traditional Scottish sitcoms well, but also seem to like some more younger, edgier sketch and character comedy.
Good luck with your script Lazzard. 
Btw everyone they don't accept full unsolicted scripts anymore.
Like Dolly said, they mainly do Scottish based stuff.
Depends what your script is.
The were keen to develop something of mine last year, they're lovely people. Though that were a touch non-committal with me and all the dealings were done via email.
Like Seefacts says, they're a little non-committal with sitcom ideas, but I don't know if that's necessarily unusual - we had a sitcom they were interested in developing, did a few rewrites in our own time, and it just turned out they weren't really looking for the show we wanted to write.
But still, they produce good stuff within their specific genres (ie. 'Scottish' and 'broad', hah) and are always as helpful as they can be.
Nothing to lose from them looking at your masterpiece.