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Registered Number: SC498895
Scotland
TUTOTOONS LIMITED
Audited Financial Statements
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

Tutotoons Limited Contents Page For the year ended 31 December 2025
Company information | 1
Directors' report | 2
Independent Auditor's Report | 3
Income statement | 4
Statement of financial position | 5
Notes to the financial statements | 6

Tutotoons Limited Company Information For the year ended 31 December 2025
Directors | Andrew John NUTTALL Modestas POVILAITIS
Registered Number | SC498895
Registered Office | Torridon House Beechwood Park Inverness Scotland IV2 3BW
Auditors | TTCA Ltd 269 Farnborough Road, Farnborough Hampshire GU14 7LY
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Tutotoons Limited Directors' Report For the year ended 31 December 2025
Director's report and financial statements The directors present his/her/their annual report and the audited financial statements for the year ended 31 December 2025 Principal activities The principal activity of the company continued to be that of the publishing of computer games. Directors The directors who served the company throughout the year were as follows:
Andrew John NUTTALL (from 11/11/2025)
Modestas POVILAITIS
Olliver Heins (from 12/12/2022 to 12/11/2025)
Statement of directors' responsibilities The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation. 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 judgments and accounting estimates that are reasonable and prudent 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 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. The directors 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. The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Statement of disclosure of information to auditor Each director who held office at the date of approval of this directors' report confirms that So far as the director is aware , there is no relevant audit information needed by the company’s auditor in connection with preparing their report, of which the company auditor is unaware and The director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the company’s auditor is aware of that information. Small companies regime This report has been prepared taking advantage of the exemptions for small companies within Part 15 of the Companies Act 2006. This report was approved by the board and signed on its behalf by:
---------------------------------- Andrew John NUTTALL Director
Date approved: 30 March 2026 2

Tutotoons Limited INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF TUTOTOONS LIMITED For the year ended 31 December 2025
Opinion We have audited the financial statements of Tutotoons Limited for the year ended 31 December 2025 which comprise Income Statement, Statement of Financial Position and notes to the financial position, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland Section(1A)(United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements: give a true and fair view of the state of the company’s affairs as at 31 December 2025 and of its Profit for the year then ended; have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Opinion on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit: the information given in the directors’ report for the financial year for which the financial statements are prepared is consistent with the financial statements; and the directors’ report has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or the financial statements are not in agreement with the accounting records and returns; or certain disclosures of directors’ remuneration specified by law are not made; or we have not received all the information and explanations we require for our audit; or the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the directors’ report and from the requirement to prepare a strategic report. Responsibilities of directors As explained more fully in the directors’ responsibilities statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so. Auditor’s responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities - ability to detect Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our general auditing and accounting experience and through discussion with the directors and other management (as required by auditing standards), the policies and procedures regarding compliance with laws and regulations. We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit. The potential effect of these laws and regulations on the financial statements varies considerably. Firstly, the company is subject to laws and regulations that directly affect the financial statements including financial reporting legislation (including related companies legislation), distributable profits legislation and taxation legislation and we assessed the extent of compliance with these laws and regulations as part of our procedures on the related financial statement items. Secondly, the company is subject to many other laws and regulations where the consequences of non-compliance could have a material effect on amounts or disclosures in the financial statement, for instance through the imposition of fines or litigation. We identified areas as those most likely to have such an effect such as anti-bribery and certain aspects of company legislation. Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the directors and other management and inspection of regulatory and legal correspondence, if any. As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also: Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances but not for the purpose of expressing an opinion on the effectiveness of the internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors. Conclude on the appropriateness of the directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditors report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditors report. However, future events or conditions may cause the company to cease to continue as a going concern. Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Use of this report This report is made solely to the companys members, as a body, in accordance with the Companies Act 2006, Pt. 16, Ch. 3. Our audit work has been undertaken so that we might state to the companys members those matters that we are required to state to them in an auditors report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the companys members as a body, for our audit work, or the opinions we have formed. Thomas McManners BSc ACA ACMI (Senior Statutory Auditor) for and on behalf of TTCA Ltd Registered Auditor 269 Farnborough Road, Farnborough Hampshire GU14 7LY Date: 30 March 2026 3

Tutotoons Limited Income Statement For the year ended 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Turnover |  | 6,918,253 |  | 9,086,177
Cost of sales |  | (4,520,355) |  | (6,181,365)
Gross profit |  | 2,397,898 |  | 2,904,812
Administrative expenses |  | (2,178,534) |  | (2,600,278)
Operating profit |  | 219,364 |  | 304,534
Other interest receivable and similar income |  | 2,879 |  | 4,804
Profit/(Loss) on ordinary activities before taxation |  | 222,243 |  | 309,338
Tax on profit on ordinary activities |  | (54,422) |  | (77,335)
Profit/(Loss) for the financial year |  | 167,821 |  | 232,003
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Tutotoons Limited Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Current assets |  |  |
Debtors | 4 | 1,212,943 |  | 1,844,378
Cash at bank and in hand |  | 324,606 |  | 375,767
|  | 1,537,549 |  | 2,220,145
Creditors: amount falling due within one year | 5 | (470,459) |  | (1,320,876)
Net current assets |  | 1,067,090 |  | 899,269
Total assets less current liabilities |  | 1,067,090 |  | 899,269
Net assets |  | 1,067,090 |  | 899,269
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 1,066,990 |  | 899,169
Shareholders' funds |  | 1,067,090 |  | 899,269
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 30 March 2026 and were signed on its behalf by:
------------------------------- Andrew John NUTTALL Director
5

Tutotoons Limited Notes to the Financial Statements For the year ended 31 December 2025
General Information Tutotoons Limited is a private company, limited by shares, registered in Scotland, registration number SC498895, registration address Torridon House, Beechwood Park, Inverness, Scotland, IV2 3BW. The presentation currency of the financial statements is sterling and the figures are rounded to the nearest £
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a 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 the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment | 2 years Straight Line
Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Computer Equipment |  | Total
| £ |  | £
At 01 January 2025 | 815 |  | 815
Additions | - |  | -
Disposals | - |  | -
At 31 December 2025 | 815 |  | 815
Depreciation
At 01 January 2025 | 815 |  | 815
Charge for year | - |  | -
On disposals | - |  | -
At 31 December 2025 | 815 |  | 815
Net book values
Closing balance as at 31 December 2025 | - |  | -
Opening balance as at 01 January 2025 | - |  | -
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 844,187 |  | 1,648,926
Amount Owed by Group Undertakings | 226,595 |  | 0
Prepayments & Accrued Income | 123,262 |  | 0
Other Debtors | 18,899 |  | 195,452
| 1,212,943 |  | 1,844,378
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 39,691 |  | 65,334
Amounts Owed to Group Undertakings | 0 |  | 544,704
Corporation Tax | 13,854 |  | 39,162
Other taxes and Social security costs | 8,278 |  | 134,098
Other Creditors | 408,636 |  | 537,578
| 470,459 |  | 1,320,876
6. | Ultimate Controlling Party TutoTOONS Ltd is a subsidiary of Aonic AB with the ultimate parent company being Active Ownership Management Ltd. Its financial statements are consolidated into the into the financial statements of its ultimate parent company which can be obtained from 19, rue de Flaxweiler, L-6776 Grevenmacher, Luxembourg.
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