Douleutaras.Com Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 09226229

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		1,711,260		1,364,655
Tangible Assets	5		37,003		29,493
Investments	6		441,692		459,839

			2,189,955		1,853,987
CURRENT ASSETS
Debtors	7	5,501,224		3,886,326
Cash at bank and in hand		645,742		1,283,285

		6,146,966		5,169,611
Creditors: Amounts Falling Due Within One Year	8	(1,087,096 )		(796,026 )

NET CURRENT ASSETS (LIABILITIES)			5,059,870		4,373,585

TOTAL ASSETS LESS CURRENT LIABILITIES			7,249,825		6,227,572

NET ASSETS			7,249,825		6,227,572

CAPITAL AND RESERVES
Called up share capital	9		44,950		43,842
Share premium account			11,021,802		10,242,133
Profit and Loss Account			(3,816,927 )		(4,058,403 )

SHAREHOLDERS' FUNDS			7,249,825		6,227,572

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Douleutaras.Com Limited

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 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 in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Andreas Grammatis

Director

29/09/2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Douleutaras.Com Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09226229 . The registered office is 21 Aylmer Parade , Aylmer Road, London, N2 0AT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

The cost of an internally generated intangible asset is recognised as an intangible asset from the date when it first meets the recognition criteria. It is amortised to profit and loss account over its estimated useful life of 5 years.

2.4. Research and Development

Expenditure on research and development is written off in the year it is incurred.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

15% Reducing balance

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable on profits of Greece branch.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

2.8. Financial liabilities

Financial liabilities are initially recognised at fair value and subsequently measured at amortised cost.

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Douleutaras.Com Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

3. Average Number of Employees

Average number of employees, including directors, during the year was: 53 (2023: 59)

4. Intangible Assets

	Development Costs
	£
Cost
As at 1 January 2024	1,676,934
Additions	656,243

As at 31 December 2024	2,333,177

Amortisation
As at 1 January 2024	312,279
Provided during the period	309,638

As at 31 December 2024	621,917

Net Book Value
As at 31 December 2024	1,711,260

As at 1 January 2024	1,364,655

5. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 January 2024	65,979
Additions	14,041

As at 31 December 2024	80,020

Depreciation
As at 1 January 2024	36,486
Provided during the period	6,531

As at 31 December 2024	43,017

Net Book Value
As at 31 December 2024	37,003

As at 1 January 2024	29,493

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Douleutaras.Com Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

6. Investments

	Unlisted
	£
Cost or Valuation
As at 1 January 2024	459,839
Additions	1,660
Revaluations	(19,807 )

As at 31 December 2024	441,692

Provision
As at 1 January 2024	-

As at 31 December 2024	-

Net Book Value
As at 31 December 2024	441,692

As at 1 January 2024	459,839

The company holds 100% of the share capital of Easyhero Cyprus Limited, a company incorporated in Cyprus. The principal activity of Easyhero Cyprus Ltd is the management of an online platform through which users can find and book the services of home services professionals and handymen in Cyprus. The loss for the financial period of Easyhero Cyprus Ltd was £ 423,901 (2023: - £ 457,512) and the aggregate amount of capital and reserves at the end of the period was - £ 621,746 (2023: - £ 216,242).

The company holds 100% of the share capital of Yourhero Ireland Limited, a company incorporated in Ireland. The principal activity of Yourhero Ireland Ltd is the management of an online platform through which users can find and book the services of home services professionals and handymen in Ireland. The loss for the financial period of Yourhero Ireland Ltd was £ 636,637 (2023: - £ 834,982) and the aggregate amount of capital and reserves at the end of the period was - £ 2,104,371 (2023: - £ 1,548,061)

The company holds 80% of the share capital of Yourhero Portugal Limited, a company incorporated in Portugal. The principal activity of Yourhero Portugal Ltd is the management of an online platform through which users can find and book the services of home services professionals and handymen in Portugal. The loss for the financial period of Yourhero Portugal Ltd was £ 521,037 (2023: - £ 932,715) and the aggregate amount of capital and reserves at the end of the period was - £ 1,399,279 (2023: £ 929,441).

7. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	1,046,542	896,712
Prepayments and accrued income	199,707	199,408
Other debtors	10,992	8,822
Amounts owed by subsidiaries	4,243,983	2,781,384

	5,501,224	3,886,326

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Douleutaras.Com Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

8. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	510,096	343,057
Other taxes and social security	96,806	99,036
VAT	96,853	46,574
Net wages	-	21,052
Other creditors	227,615	130,781
Accruals and deferred income	148,349	148,149
Directors' loan accounts	7,377	7,377

	1,087,096	796,026

9. Share Capital

	2024	2023
Allotted, called up and fully paid	£	£
10,000 Ordinary A shares of £ 1.000 each	10,000	10,000
984,344 Ordinary B shares of £ 0.010 each	9,843	9,843
5,656 Ordinary F shares of £ 0.010 each	57	57

	19,900	19,900

Preference Shares

	2024	2023
Allotted, called up and fully paid	£	£
771,154 Preference A shares of £ 0.010 each	7,712	7,712
442,792 Preference B shares of £ 0.010 each	4,428	4,428
1,291,041 Preference C shares of £ 0.010 each	12,910	11,802

	25,050	23,942

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