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Registered number: 08305498 LOSTMY.NAME LTD ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE 7 MONTH PERIOD ENDED 31 DECEMBER 2025
LOSTMY.NAME LTD COMPANY INFORMATION
Directors | Rebecca Howell (resigned 2 June 2025)
| Assaf Sharabi
| Manuel Sansigre (appointed 2 June 2025)
| Paul Kelly (appointed 2 June 2025)
Company secretary | S M Martin (Appointed 2nd June 2025)
Registered number | 08305498
Registered office | 20 Vauxhall Bridge Road
| London
| United Kingdom
| SW1V 2SA
Independent auditor | Grant Thornton UK LLP
| Statutory Auditor & Chartered Accountants
| Victoria House
| 199 Avebury Blvd
| Milton Keynes
| MK9 1AU
LOSTMY.NAME LTD CONTENTS
| Page
Strategic Report | 1 - 5
Directors' Report | 6 - 8
Directors' Responsibilities Statement | 9
Independent Auditor's Report | 10 - 14
Statement of Comprehensive Income | 15
Balance Sheet | 16 - 17
Statement of Changes in Equity | 18
Notes to the Financial Statements | 19 - 46
LOSTMY.NAME LTD STRATEGIC REPORT FOR THE 7 MONTH PERIOD ENDED 31 DECEMBER 2025
Introduction
The directors present their Strategic Report for LostMy.Name Limited (‘the Company’ or ‘LMN’) for the 7 month period ended 31 December 2025 (comparative period being the 12 months to 31 May 2025).
Principal activities
The principal activities of the Company (trading as Wonderbly) is a publisher of personalised physical books. On 2 June 2025 the Company's ultimate parent entity Aardvark TopCo Limited was acquired by Penguin Random House Limited.
Business review
The Company is domiciled and registered in the United Kingdom. On 2 June 2025 Penguin Random House Limited acquired a majority holding in the Wonderbly group which the Company belongs to. The Company’s turnover for the 7 month period was £33,916,457, which was 37.37% lower compared to the priod 12 month period (31 May 2025: £54,150,204 restated). The gross profit margin for the period remained consistent 76.35% (31 May 2025: 76.10% restated) Earnings before interest, tax, depreciation, amortisation and impairment of non-financial assets (EBITDA) has decreased in the financial year to £5,365,206 (31 May 2025: £8,778,253 restated). Again driven by the financial period being shorter. At the balance sheet date, the Company had net assets of £21,799,288, an increase of 20.96% on the prior year (31 May 2025: £18,021,833 restated) largely driven by an increase in the cash position of £6,385,217.
Key performance indicators ('KPIs')
The Company monitors progress and performance during the year and historical trend data which is set out in the following KPIs:
|  | 7 month period ended 31 December 2025 | As restated 12 month period ended 31 May 2025
|  | £ | £
| Turnover | 33,916,457 | 54,150,204
| Gross profit margin | 76.35% | 76.10%
| Earnings before interest, tax, depreciation, amortisation and impairment of non-financial assets (EBITDA) | 5,365,206 | 8,778,253
The KPIs are in line with forecast expectations. Detailed explanations for the year on year movements is included in the business review section. Management makes use of certain alternative performance measures (APMs) that are non-UK GAAP measures. The Board uses these to assess performance of the Company and considers them to provide useful supplementary information to the statutory results. The Board does not consider APMs to be more relevant or reliable than UK GAAP measures and notes that their definition and basis of calculation may differ from other companies. The Company’s APMs are defined and a reconciliation to the most directly comparable UK GAAP measure is shown below. EBITDA is operating profit as measured using UK GAAP principles adjusted for the effects of depreciation, Page 1
LOSTMY.NAME LTD STRATEGIC REPORT (CONTINUED) FOR THE 7 MONTH PERIOD ENDED 31 DECEMBER 2025 amortisation and impairment of non-financial assets. EBITDA is reported to the Board as management considers that it provides a useful proxy for the Company’s operating profit excluding non-cash items. It can be reconciled to the operating profit measure reported in the Profit and Loss Account as shown below:
|  | As restated 12 month period ended 31 May 2025 | As restated 12 month period ended 31 May 2025
|  | £ | £
| Operating profit | 4,517,830 | 7,301,754
| Depreciation | 267,128 | 559,672
| Amortisation | 580,248 | 916,827
| Earnings before interest, tax, depreciation, amortisation and impairment of non-financial assets (EBITDA) | 5,365,206 | 8,778,253
Principal risks and uncertainties
The Company's operations expose it to a variety of commercial and financial risks. The Company is subject to risk management procedures and an annual risk assessment implemented by the ultimate parent Company, Bertelsmann SE & Co KGaA. The Company has procedures in place to make the directors aware of the various risks to the Company’s business. The risks are monitored and reported to management. Page 2
LOSTMY.NAME LTD STRATEGIC REPORT (CONTINUED) FOR THE 7 MONTH PERIOD ENDED 31 DECEMBER 2025 Commercial risk The changing book market and particularly the transition to digital is creating both challenges and opportunities for the Company, notably regarding the latter in terms of new markets and sales channels. The Company is facing increased pressure on margins. Other risks arise from the entry of non-traditional publishers into the market, the decline in retail space in high street bookshops and economic uncertainty. The continuing uncertainty in the global economy and high level of inflation in the UK presents ongoing pressure on costs and margins. The Company actively monitors market trends and these are incorporated into the detailed commercial plans of the business. Price risk The Company is exposed to commodity price risk as a result of its operations. The directors regularly review the appropriateness of commodity purchasing policies, particularly in the event of changes to the size or nature of the Company's operations in an attempt to mitigate the risk. Credit risk The Company may offer credit terms to its customers which allow payment of the debt after delivery of the goods. The Company is at risk to the extent that a customer may be unable to pay the debt on the specified due date. The Company has mitigated this risk of payment default by implementing policies which ensure that appropriate checks on potential customers are performed before credit terms are granted. Where a customer or group of customers is assessed to have a higher risk profile, these are included within the Company's credit insurance programme. Liquidity and cash flow risk The objective of the Company in managing liquidity risk is to ensure that it can meet its financial obligations as and when they fall due. The Company expects to meet its financial obligations through operating cash flows. The Company’s results, including cash flows, are reviewed by the Board on a monthly basis. Risks are further mitigated by the cash pooling arrangements in place across the Bertelsmann group, which ensures funds are available to the Company to meet all liabilities as and when they fall due.
Directors' section 172 statement
The directors of the Company must act in accordance with a set of general duties, as detailed in section 172 of the UK Companies Act 2006, summarised as follows: A director of a Company must act in the way they consider, in good faith, would be most likely to promote the success of the Company for the benefit of its shareholders as a whole and, in doing so have regard (amongst other matters) to: • the likely consequences of any decisions in the long-term; • the interest of the Company’s employees; • the need to foster the Company’s business relationships with suppliers, customers and others; • the impact of the Company’s operations on the community and environment; • the desirability of the Company maintaining a reputation for high standards of business conduct; and • the need to act fairly as between the shareholders. Examples of how the Directors have oversight of these stakeholder matters are included throughout the Strategic and Director’s report as well as set out specifically below. Page 3
LOSTMY.NAME LTD STRATEGIC REPORT (CONTINUED) FOR THE 7 MONTH PERIOD ENDED 31 DECEMBER 2025
Long- term decision making
The Board operates a structured governance model which supports the Company in ensuring that decisions are considered, documented and reported upon, and in alignment with its strategic plans. Detailed budgets and forecasts are prepared which enable the Board to track performance and ensure that it is as expected, or that mitigation steps are taken to deliver performance in line with, or close to, expectations. The Board and senior management personnel operate within this structure, with the aim of promoting the success of the Company and delivering long- term shareholder value. The Board is presented with regular board packs and other information that it needs to fulfil its responsibilities. During the period at Board meetings the Board have discussed and made decisions on a number of specific issues including business priorities and strategy, capital investment, and the ongoing management of the current economic situation.
The interest of the Company’s employees
The Board recognises that employees are central to the long-term success of the Company. The Company systematically provides employees with information on matters of concern to them, consulting them or their representatives regularly, and providing forums and communication routes so that their views can be taken into account when making decisions that are likely to affect their interests. Employee involvement in the Company is encouraged, as achieving a common awareness on the part of all employees of the financial and economic factors affecting the Company, plays a major role in maintaining its prosperity. The Company also regularly informs staff and staff representatives of Company updates and activities to keep them informed of the Company’s progress and performance. The Company is committed to employment policies, which follow best practice, based on equal opportunities for all employees, irrespective of sex, race, colour, disability or sexual orientation as well as providing various employee networks to support the diverse and inclusive culture of the Company. All staff receive regular performance reviews as well as opportunity for learning to support the development of all employees’ careers. This includes training programs and secondment opportunities for staff.
Engagement with customers, suppliers and other stakeholders
The directors appreciate the importance of fostering business relationships with key stakeholders, such as customers and suppliers, and focus on the maintenance and growth of these relationships in their decision making and strategic planning. The Company employs dedicated relationship managers to foster these relationships which also ensures the Board has a high degree of visibility to take stakeholder considerations into account.
Community impact and customer relations
The Board ensures significant consideration is given to the impact of the Company’s operations on the community and their customers in their decision-making. The Company’s approach is to use its position of strength to ensure it is an asset to the communities and people with which it interacts. The Company aims to provide everyone equal access to books, working with a range of organisations to allow the opportunity to read as many books as possible. As part of this, the Company actively invest in young people, partnering with schools and local community projects to nurture and create readers for the future. Page 4
LOSTMY.NAME LTD STRATEGIC REPORT (CONTINUED) FOR THE 7 MONTH PERIOD ENDED 31 DECEMBER 2025
Environmental sustainability
The Company’s leadership team ensure environmental issues are managed effectively and considered in the strategic decisions of the Company. The Company strives to create positive change in reducing the environmental impact of its businesses whilst maintaining effective and continuing business practices. The Company is key in the collaboration of the publishing industry in tackling climate action as part of their role within ‘Publishing Declares’. The Company considers sustainability, ethical and environmental issues when sourcing core material for use in the printing of their books using the books created to provide a positive leverage for behaviour change of our consumers.
High standards of business conduct
The Company has a Code of Conduct setting out the behaviours and values expected of all of our employees, which is communicated to all colleagues. Company processes ensure the Board and management are continually updated on the operation of the code and an independent whistleblowing service enables employees and third parties to anonymously raise concerns. Through its oversight and monitoring role, the Board requires all of its people to work to the highest standards of business conduct.
Shareholders
The Board recognises the importance of regular and open dialogue with the shareholders and the need to ensure the strategy and goals of the Company are effectively communicated to them. Feedback on these plans and objectives is welcomed by the directors and major business decisions are made closely and with the approval of the shareholders.
Streamlined Energy and Carbon Reporting Disclosure 2025
The Company has not disclosed information in respect of greenhouse gas emissions and energy consumption as it satisfies the thresholds for exemption. This report was approved by the board and signed on its behalf.
Assaf Sharabi Director
Date: 8 July 2026
Page 5
LOSTMY.NAME LTD DIRECTORS' REPORT FOR THE 7 MONTH PERIOD ENDED 31 DECEMBER 2025 The directors present their report and the financial statements for the 7 month period ended 31 December 2025.
Results and dividends
The profit for the 7 month period, after taxation, amounted to £3,360,455 ( 12 month period ended 31 May 2025 - £7,159,524 as restated). Dividends of £nil (31 May 2025: £nil) were paid in the 7 month period ended 31 December 2025.
Directors
The directors who served during the 7 month period were:
Rebecca Howell (resigned 2 June 2025)
Assaf Sharabi
Manuel Sansigre (appointed 2 June 2025)
Paul Kelly (appointed 2 June 2025)
Future developments
The Company will continue to seek suitable publishing opportunities to ensure growth. The directors do not anticipate any significant changes in the activities of the Company.
Going concern
In preparing these financial statements, the directors have assessed the ability of the Company to continue to operate for a period of at least twelve months from the date of signing the financial statements. The Company has undertaken a risk assessment and forecasting exercise to assess the Company’s liquidity position. The forecast for the going concern period being to 31 July 2027 has been prepared using the three year plan approved by the Board and takes account of prior trends and expected titles to be published in the future and key cost drivers such as commodity prices and inflation. For the purposes of the Company’s going concern assessment, the directors have performed sensitivity analysis on cashflows based on unforeseen changes in demand and the potential impact of increased inflationary pressures. In addition, reverse stress testing has been performed to establish the levels of performance where cash availability would be breached. The results of the analysis demonstrated that there was sufficient cash availability to deal with all of the identified plausible scenarios. Based on the Company’s current trading performance, the sensitivity and reverse stress testing scenarios performed, the directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future, being a period of no less than twelve months from the date of approval of these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements. Page 6
LOSTMY.NAME LTD DIRECTORS' REPORT (CONTINUED) FOR THE 7 MONTH PERIOD ENDED 31 DECEMBER 2025
Engagement with employees
The Company systematically provides employees with information on matters of concern to them, consulting them or their representatives regularly, so that their views can be taken into account when making decisions that are likely to affect their interests. Employee involvement in the Company is encouraged, as achieving a common awareness on the part of all employees of the financial and economic factors affecting the Company plays a major role in maintaining its prosperity. The Company encourages the involvement of employees by means of regular meetings with staff and staff representatives to keep them informed of the Company’s progress. The Company operates a pension scheme for which all employees are eligible. The Company is committed to employment policies, which follow best practice, based on equal opportunities for all employees, irrespective of sex, race, colour, disability or sexual orientation. The Company gives full and fair consideration to applications for employment from disabled persons, having regard to their particular aptitudes and abilities. Appropriate arrangements are made for the continued employment and training, career development and promotion of disabled persons employed by the Company. If members of staff become disabled the Company continues employment, either in the same or an alternative position, with appropriate retraining being given if necessary.
Qualifying third party indemnity provisions
The Company maintains directors' and officers' liability insurance, which provides appropriate cover for legal actions brought against its directors and officers.
Matters covered in the Strategic Report
Details on key performance indicators (‘KPIs’), energy and carbon reporting, engagement with customers, suppliers and other stakeholders, and financial risk management policy sections are not included within the Directors Report as they are considered to be of strategic importance to the Company and, as allowed under the Companies Act 2006 s.414C(11), they have instead been included in the Strategic Report.
Disclosure of information to auditor
Each of the persons who are directors at the time when this Directors' Report is approved has confirmed that: ∙so far as the director is aware, there is no relevant audit information of which the Company's 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.
Post balance sheet events
On 1 July 2026 the Company's entire issued share capital was acquired by Yeti Bidco Limited. The acquisition was part of a wider group restructure on the same date, and resulted in no change to the ultimate parent company.
Auditor
The auditor, Grant Thornton UK LLP, will be proposed for reappointment in accordance with section 485 of the Companies Act 2006. Page 7
LOSTMY.NAME LTD DIRECTORS' REPORT (CONTINUED) FOR THE 7 MONTH PERIOD ENDED 31 DECEMBER 2025 This report was approved by the board and signed on its behalf.
Assaf Sharabi Director
Date: 8 July 2026
Page 8
LOSTMY.NAME LTD DIRECTORS' RESPONSIBILITIES STATEMENT FOR THE 7 MONTH PERIOD ENDED 31 DECEMBER 2025 The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations. 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 applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 101 ‘Reduced Disclosure Framework’. 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; ∙state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; ∙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 are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They 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. Page 9
LOSTMY.NAME LTD INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF LOSTMY.NAME LTD
Opinion
We have audited the financial statements of LOSTMY.NAME LTD (the 'Company') for the 7 month period ended 31 December 2025, which comprise the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes, 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 101 ‘Reduced Disclosure Framework’ (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 7 month period then ended; ∙have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and ∙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 United Kingdom, including the Financial Reporting Council'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. Page 10
LOSTMY.NAME LTD INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF LOSTMY.NAME LTD (CONTINUED)
Conclusions relating to going concern
We are responsible for concluding 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 material uncertainty exists, we are required to draw attention in our report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify the auditor’s opinion. Our conclusions are based on the audit evidence obtained up to the date of our report. However, future events or conditions may cause the company to cease to continue as a going concern. In our evaluation of the directors’ conclusions, we considered the inherent risks associated with the company's business model including effects arising from macro-economic uncertainties such as the cost of living crisis impacting consumer spending patterns and the impact of worldwide events such as the Middle East conflict, we assessed and challenged the reasonableness of estimates made by the directors and the related disclosures and analysed how those risks might affect the company's financial resources or ability to continue operations over the going concern period. In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report and financial statements, other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report and financial statements. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Page 11
LOSTMY.NAME LTD INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF LOSTMY.NAME LTD (CONTINUED)
Opinions 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 Strategic Report and the Directors' Report for the financial 7 month period for which the financial statements are prepared is consistent with the financial statements; and ∙the Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.
Matter on which we are required to report under the Companies Act 2006
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 Strategic Report or the Directors' Report. Matters on which we are required to report by exception 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.
Responsibilities of directors
As explained more fully in the Directors' Responsibilities Statement set out on page 9, 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. Page 12
LOSTMY.NAME LTD INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF LOSTMY.NAME LTD (CONTINUED)
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 auditor's 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, including fraud, are instances of non-compliance with laws and regulations. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: ∙We obtained an understanding of the legal and regulatory frameworks applicable to the Company and industry in which it operates through our general commercial and sector experience, discussions with management and review of board minutes. We determined that the following laws and regulations were most significant: United Kingdom Accounting Standards, including Financial Reporting Standard 101 ‘Reduced Disclosure Framework’ (United Kingdom Generally Accepted Accounting Practice), the Companies Act 2006 and the relevant tax compliance regulations in the UK. ∙We enquired of management concerning the Company's policies and procedures relating to: ∙the identification, evaluation and compliance with laws and regulations; ∙the detection and response to the risks of fraud; and ∙the establishment of internal controls to mitigate risks related to fraud or non-compliance with laws and regulations. ∙We enquired of management and those charged with governance, whether they were aware of any instances of non-compliance with laws and regulations or whether they had any knowledge of actual, suspected of alleged fraud. ∙We assessed the susceptibility of the Company’s financial statements to material misstatement, including how fraud might occur and the risk of management override of controls. Audit procedures are performed by the engagement team included: ∙identifying and assessing the design effectiveness of controls management has in place to prevent and detect fraud; ∙challenging assumptions and judgements made by management in its significant accounting estimates; ∙identifying and testing journal entries, in particular journal entries posted with unusual account combinations that increased revenues or that reduced costs in the Profit and loss account; and ∙assessing the extent of compliance with the relevant laws and regulations as part of our procedures on the related financial statement item. ∙In addition, we completed audit procedures to conclude on the compliance of disclosures in the Annual report and financial statements with applicable financial reporting requirements. ∙These audit procedures were designed to provide reasonable assurance that the financial statements were free from fraud or error. The risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error and detecting irregularities that result from fraud is inherently more difficult than detecting those that result from error, as fraud may involve collusion, deliberate concealment, forgery or intentional misrepresentations. Also, the further removed non-compliance with laws and regulations is from events and transactions reflected in the financial statements, the less likely we would become aware of it; Page 13
LOSTMY.NAME LTD INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF LOSTMY.NAME LTD (CONTINUED) ∙It is the engagement director’s assessment that the engagement team collectively had the appropriate competence and capabilities to identify or recognise non-compliance with laws and regulations. The assessment of the appropriateness of the collective capabilities of the engagement team included consideration of the engagement team’s understanding and experience of, and practical experience with, engagements of a similar nature and complexity, including appropriate training. ∙We communicated relevant laws and regulations and potential fraud risks to all engagement team members. We remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Use of our report
This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an auditor's 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 Company's members, as a body, for our audit work, for this report, or for the opinions we have formed. Abigail Towers Senior Statutory Auditor for and on behalf of Grant Thornton UK LLP Statutory Auditor, Chartered Accountants Milton Keynes Date:8 July 2026 Page 14
LOSTMY.NAME LTD STATEMENT OF COMPREHENSIVE INCOME FOR THE 7 MONTH PERIOD ENDED 31 DECEMBER 2025
| 7 month period ended 31 December | As restated 12 month period ended 31 May
| 2025 | 2025
Note | £ | £
Revenue | 4 | 33,916,457 | 54,150,204
Cost of sales |  | (8,022,749) | (12,941,705)
Gross profit |  | 25,893,708 | 41,208,499
Distribution costs |  | (2,960,169) | (4,753,711)
Administrative expenses |  | (19,516,760) | (29,888,679)
Other operating income |  | 1,101,051 | 735,645
Operating profit | 5 | 4,517,830 | 7,301,754
Interest receivable and similar income | 8 | 65,354 | 92,692
Interest payable and similar expenses | 9 | (54,682) | (103,219)
Profit before tax |  | 4,528,502 | 7,291,227
Tax on profit | 10 | (1,168,047) | (131,703)
Profit for the financial 7 month period |  | 3,360,455 | 7,159,524
Other comprehensive income |  | - | -
Total comprehensive income for the 7 month period/year |  | 3,360,455 | 7,159,524
All activities derive from continuing operations. There were no recognised gains and losses for the period ended 31 December 2025 or for the year ended 31 May 2025 other than those included in the statement of comprehensive income. The prior year balances have been restated as detailed on notes 23 and 24.
The notes on pages 19 to 46 form part of these financial statements.
Page 15
LOSTMY.NAME LTD REGISTERED NUMBER: 08305498 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 31 December |  | As restated 31 May
|  | 2025 |  | 2025
Note |  | £ |  | £
Intangible assets | 11 |  | 1,798,092 |  | 1,709,009
Tangible assets | 12 |  | 94,600 |  | 128,326
Investments | 13 |  | 3,417,363 |  | 3,417,363
Right-of-use assets | 19 |  | 2,124,908 |  | 2,328,666
|  |  | 7,434,963 |  | 7,583,364
Current assets |  |  |  |  |
Stocks | 14 | 3,318,637 |  | 2,908,528 |
Debtors: amounts falling due within one year | 15 | 11,404,837 |  | 9,420,633 |
Cash at bank and in hand | 16 | 17,554,960 |  | 11,169,743 |
|  | 32,278,434 |  | 23,498,904 |
Creditors: amounts falling due within one year | 17 | (15,230,168) |  | (10,009,163) |
Net current assets |  |  | 17,048,266 |  | 13,489,741
Total assets less current liabilities |  |  | 24,483,229 |  | 21,073,105
Creditors: amounts falling due after more than one year | 18 |  | (1,803,788) |  | (2,071,973)
|  |  | 22,679,441 |  | 19,001,132
Provisions for liabilities |  |  |  |  |
Provisions | 20 | (880,153) |  | (979,299) |
|  |  | (880,153) |  | (979,299)
Net assets |  |  | 21,799,288 |  | 18,021,833
Capital and reserves |  |  |  |  |
Called up share capital | 21 |  | 1,991 |  | 1,991
Share premium account | 22 |  | 3,779,581 |  | 3,779,581
Other reserves | 22 |  | 417,000 |  | -
Profit and loss account | 22 |  | 17,600,716 |  | 14,240,261
|  |  | 21,799,288 |  | 18,021,833
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 8 July 2026. Page 16
LOSTMY.NAME LTD REGISTERED NUMBER: 08305498 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025
Assaf Sharabi
Director
The notes on pages 19 to 46 form part of these financial statements. The prior year balances have been restated as detailed on notes 23 and 24. Page 17
LOSTMY.NAME LTD STATEMENT OF CHANGES IN EQUITY FOR THE 7 MONTH PERIOD ENDED 31 DECEMBER 2025
| Called up share capital | Share premium account | Capital contribution reserve | Profit and loss account | Total equity
| £ | £ | £ | £ | £
At 1 June 2024 (as previously stated) | 1,991 | 3,779,581 | - | 7,556,436 | 11,338,008
Prior year adjustment - Note 24 | - | - | - | (475,699) | (475,699)
At 1 June 2024 (as restated) | 1,991 | 3,779,581 | - | 7,080,737 | 10,862,309
Comprehensive income for the year |  |  |  |  |
Profit for the year (as restated) - note 23 & 24 | - | - | - | 7,159,524 | 7,159,524
At 1 June 2025 (as restated) | 1,991 | 3,779,581 | - | 14,240,261 | 18,021,833
Comprehensive income for the 7 month period |  |  |  |  |
Profit for the 7 month period | - | - | - | 3,360,455 | 3,360,455
Contributions by owners |  |  |  |  |
Capital injection | - | - | 417,000 | - | 417,000
At 31 December 2025 | 1,991 | 3,779,581 | 417,000 | 17,600,716 | 21,799,288
| The notes on pages 19 to 46 form part of these financial statements.
Page 18
LOSTMY.NAME LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE 7 MONTH PERIOD ENDED 31 DECEMBER 2025
1. | General information
The Company is a private company limited by shares and is incorporated in the United Kingdom. The address of its registered office is 20 Vauxhall Bridge Road, London, United Kingdom, SW1V 2SA. The registered number is 05182542. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 101 'Reduced Disclosure Framework' (FRS 101) and the Companies Act 2006. The preparation of financial statements in compliance with FRS 101 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3). The following principal accounting policies have been applied:
| 2.2 | Financial Reporting Standard 101 - reduced disclosure exemptions
The Company has taken advantage of the following disclosure exemptions under FRS 101: ∙the requirements of IFRS 7 Financial Instruments: Disclosures ∙the requirements of paragraphs 91-99 of IFRS 13 Fair Value Measurement ∙the requirement in paragraph 38 of IAS 1 'Presentation of Financial Statements' to present comparative information in respect of: - paragraph 79(a)(iv) of IAS 1; - paragraph 73(e) of IAS 16 Property, Plant and Equipment; - paragraph 118(e) of IAS 38 Intangible Assets; ∙the requirements of paragraphs 10(d), 10(f), 16, 38A, 38B, 38C, 38D, 40A, 40B, 40C, 40D, 111 and 134-136 of IAS 1 Presentation of Financial Statements ∙the requirements of IAS 7 Statement of Cash Flows ∙the requirements of paragraphs 30 and 31 of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors ∙the requirements of paragraph 17 and 18A of IAS 24 Related Party Disclosures ∙the requirements in IAS 24 Related Party Disclosures to disclose related party transactions entered into between two or more members of a group, provided that any subsidiary which is a party to the transaction is wholly owned by such a member This information is included in the consolidated financial statements of Bertelsmann SE & Co KGaA as at 31 December 2025 and these financial statements may be obtained from Bertelsmann SE & Co KGaA, Corporate Communications, Carl Bertelsmann Strasse 270, Postfach 111, D-33311 Gütersloh, Germany. Page 19
LOSTMY.NAME LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE 7 MONTH PERIOD ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.3 | Exemption from preparing consolidated financial statements
The Company is a parent company that is also a subsidiary included in the consolidated financial statements of a larger group by a parent undertaking established under the law of a state other than the United Kingdom and is therefore exempt from the requirement to prepare consolidated financial statements under section 401 of the Companies Act 2006.
| 2.4 | Going concern
In preparing these financial statements, the directors have assessed the ability of the Company to continue to operate for a period of at least twelve months from the date of signing the financial statements. The Company has undertaken a risk assessment and forecasting exercise to assess the Company’s liquidity position. The forecast for the going concern period being to 31 July 2027 has been prepared using the three year plan approved by the Board and takes account of prior trends and expected titles to be published in the future and key cost drivers such as commodity prices and inflation. For the purposes of the Company’s going concern assessment, the directors have performed sensitivity analysis on cashflows based on unforeseen changes in demand and the potential impact of increased inflationary pressures. In addition, reverse stress testing has been performed to establish the levels of performance where cash availability would be breached. The results of the analysis demonstrated that there was sufficient cash availability to deal with all of the identified plausible scenarios. Based on the Company’s current trading performance, the sensitivity and reverse stress testing scenarios performed, the directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future, being a period of no less than twelve months from the date of approval of these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements. Page 20
LOSTMY.NAME LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE 7 MONTH PERIOD ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Items included in the financial statements are measured using the currency of the primary economic environment in which the entity operates. The financial statements are presented in pound sterling, which is also the functional currency of the Company. Transactions and balances Transactions in a currency other than the functional currency (“foreign currency”) are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Management assess the underlying asset and liability in the transaction to determine the nature of the foreign exchange gains and losses. As this results from operating activities gains and losses resulting from the settlement of transactions and from the translation at period end exchange rates of monetary assets and liabilities denominated in foreign currencies, are recognised in the Statement of comprehensive income within ‘Administrative expenses’. Non-monetary assets and liabilities that are measured in terms of historical cost in a foreign currency are translated using the exchange rate at the date of the transaction. Non-monetary assets and liabilities denominated in foreign currencies that are stated at fair value are retranslated to the functional currency at foreign exchange rates ruling at the dates the fair value was determined. Foreign exchange differences arising on translation are recognised in the Statement of comprehensive income within ‘Administrative expenses’.
| 2.6 | Revenue
Revenue is measured at the fair value of the consideration received or receivable, and represents amounts receivable for goods supplied, stated net of discounts, returns and value added taxes. The Company recognises revenue when performance obligations have been satisfied and for the Company this is when the goods (books) have transferred to the customer and the customer has control of these. The Company’s activities are described in detail below. The Company bases its estimate of return on historical results, taking into consideration the type of customer, the type of transaction and the specifics of each arrangement. Revenue from the sale of books is recognised at the point in time when title passes. This is generally at the point of delivery when title passes to the customer. Page 21
LOSTMY.NAME LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE 7 MONTH PERIOD ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.7 | Leases
There is one lease contract for the office space, this is a ten year lease starting on 01 January 2022. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. The lease agreements do not impose any covenants other than the security interests in the leased assets that are held by the lessor. Leased assets may not be used as security for borrowing purposes. Leases are recognised as a right-of-use asset and a corresponding lease liability at the date at which the leased asset is available for use by the Company. The Company as a lessee The Company assesses whether a contract is or contains a lease, at inception of a contract. The Company recognises a right-of-use asset and a corresponding lease liability with respect to all lease agreements in which it is the lessee, except for short-term leases (defined as leases with a lease term of 12 months or less) and leases of low value assets. For these leases, the Company recognises the lease payments as an operating expense on a straight-line basis over the term of the lease unless another systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted by using the rate implicit in the lease. If this rate cannot be readily determined, the Company uses its incremental borrowing rate. Lease payments included in the measurement of the lease liability comprise: •fixed lease payments (including in-substance fixed payments), less any lease incentives; •variable lease payments that depend on an index or rate, initially measured using the index or rate at the commencement date. The right-of-use assets comprise the initial measurement of the corresponding lease liability, lease payments made at or before the commencement day and any initial direct costs. They are subsequently measured at cost less accumulated depreciation and impairment losses. Whenever the Company incurs an obligation for costs to dismantle and remove a leased asset, restore the site on which it is located or restore the underlying asset to the condition required by the terms and conditions of the lease, a provision is recognised and measured under IAS 37. present value of the expected costs are included in the related right-of-use assets. The obligation is recorded within provisions on the balance sheet. Right-of-use assets are depreciated over the shorter period of lease term and useful life of the underlying asset. If the Company expects to exercise a purchase option, the related right-of-use asset is depreciated over the useful life of the underlying asset. The depreciation starts at the commencement date of the lease. Management applies judgement to the expected lease term where early termination or extension options are present in the contract. The Company applies IAS 36 to determine whether a right-of-use asset is impaired and accounts for any identified impairment loss. As a practical expedient, IFRS 16 permits a lessee not to separate non-lease components, and instead account for any lease and associated non-lease components as a single arrangement. The Company has used this practical expedient. Page 22
LOSTMY.NAME LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE 7 MONTH PERIOD ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.8 | Other operating income
Other operating income consists of income not directly related to the Company's principal activity in relation to the publication of books. It mainly comprises of the management recharge of administrative, distribution and other operating expenses incurred by the Company on behalf of other group undertakings. It is recognised at a point in time that the services are provided in accordance with the relevant performance obligation. The management charge is a combination of certain fixed costs and the allocation of expenses calculated using agreed specific percentages within a recharge model.
| 2.9 | Employee benefits
Defined contribution pension plan The Company operates a defined contribution plan for certain employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. The Company has no legal or constructive obligations to pay further contributions if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods. The Company pays contributions to publicly or privately administered pension insurance plans on a mandatory, contractual or voluntary basis. The Company has no further payment obligations once the contributions have been paid. The contributions are recognised as employee benefit expense when they are due. Prepaid contributions are recognised as an asset to the extent that a cash refund or a reduction in the future payments is available.
| 2.10 | Current and deferred taxation
Tax on the profit or loss for the year comprises current and deferred tax. Tax is recognised in the Statement of comprehensive income except to the extent that it relates to items recognised directly in equity or other comprehensive income, in which case it is recognised directly in equity or other comprehensive income. Current tax is the expected tax payable or receivable on the taxable income or loss for the year, using tax rates enacted or substantively enacted at the balance sheet date, and any adjustment to tax payable in respect of previous years. Deferred tax is provided on temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. The following temporary differences are not provided for: the initial recognition of goodwill; the initial recognition of assets or liabilities that affect neither accounting nor taxable profit other than in a business combination, and differences relating to investments in subsidiaries to the extent that they will probably not reverse in the foreseeable future. The amount of deferred tax provided is based on the expected manner of realisation or settlement of the carrying amount of assets and liabilities, using tax rates enacted or substantively enacted at the balance sheet date. A deferred tax asset is recognised only to the extent that it is probable that future taxable profits will be available against which the temporary difference can be utilised. Page 23
LOSTMY.NAME LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE 7 MONTH PERIOD ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.11 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.12 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.13 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. The estimated useful lives range as follows: Website development- 3 years Costs associated with maintaining websites including 'testing' and 'bug fixes' are recognised as an expense as incurred. Development costs that are directly attributable to the design and testing of identifiable and unique website controlled by the Company are recognised as intangible assets when the following criteria is met: •It is technically feasible to complete the software product so that it will be available for use; •Management intends to complete the software product and use it or sell it; •There is an ability to use or sell the software product; •It can be demonstrated how the software product will generate probable future economic benefits; •Adequate technical, financial and other resources to complete the development and to use or sell the software product are available; and •The expenditure attributable to the software product during its development can be reliably measured. Directly attributable costs that are capitalised as part of the intangible asset include the employee costs and an appropriate portion of relevant overheads. Other development expenditures that do not meet these criteria are recognised as an expense as incurred. Development costs previously recognised as an expense are not recognised as an asset in a subsequent period. Development costs are written off over the assets useful life. Page 24
LOSTMY.NAME LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE 7 MONTH PERIOD ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.14 | Tangible fixed assets
Tangible fixed assets under the cost model, other than investment properties, are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Long-term leasehold property | - | 20 %
|  |  |  | Fixtures and fittings | - | 3 years
|  |  |  | Office equipment | - | 3 years
|  |  |  | Computer equipment | - | 3 years
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Assets under construction are not depreciated. External borrowing costs attributable to assets under construction are accounted for under IAS 23 and added to the asset value if material to the company and can be directly attributed to the asset under construction. All other borrowing costs, including those arising through intercompany borrowing are recognised as an expense when incurred.
| 2.15 | Impairment of fixed assets
Assets that are subject to depreciation or amortisation are assessed at each balance sheet date to determine whether there is any indication that the assets are impaired. Where there is any indication that an asset may be impaired, the carrying value of the asset (or cash-generating unit to which the asset has been allocated) is tested for impairment. An impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's (or CGUs) fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (CGUs). Non-financial assets that have been previously impaired are reviewed at each balance sheet date to assess whether there is any indication that the impairment losses recognised in prior periods may no longer exist or may have decreased. Page 25
LOSTMY.NAME LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE 7 MONTH PERIOD ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.16 | Investments
Investments in subsidiaries are measured at cost less accumulated impairment. At each balance sheet date, management review the investments in order to determine whether there is any objective evidence present that in accordance with IAS 36 would lead to an impairment being charged. Prior impairments of non-financial assets (other than goodwill) are reviewed for possible reversals at each reporting date, where a favourable event or change in circumstance has materialised that would indicate the impairment loss no longer exists or has decreased in size.
| 2.17 | Impairment of non-financial assets
Non-financial assets not ready to use are not subject to amortisation and are tested annually for impairment. Assets that are subject to amortisation are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable in accordance with IAS 36. An impairment loss is recognised for the amount by which the asset’s carrying amount exceeds its recoverable amount, being the higher of an asset’s fair value less costs of disposal or value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which independent cash inflows are generated (cash-generating units). Prior impairments of non-financial assets are reviewed for possible reversal at each reporting date, if there have been favourable events or changes in circumstances, since the impairment loss was recognised that would indicate that the impairment loss no longer exists or might have decreased.
| 2.18 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.19 | Trade debtors and amounts owed by group undertakings
Trade debtors and amounts owed by group undertakings are stated at amortised cost after provision for bad and doubtful debts. The Company applies IFRS 9 when using the expected credit loss model. Management adopts the “simplified approach” to determine an amount equal to the lifetime expected credit losses for insignificant trade debtors and a risk score on an individual basis for significant trade debtors. To measure the expected credit losses, trade debtors are grouped based on shared credit risk characteristics and the balance of uninsured debt across the Company. Page 26
LOSTMY.NAME LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE 7 MONTH PERIOD ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.20 | Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short- term highly liquid investments with original maturities of three months or less, and bank overdrafts. In the balance sheet, bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.
| 2.21 | Creditors and amounts owed to group undertakings
Trade creditors and amounts owed to group undertakings are recognised initially at fair value and subsequently measured at amortised cost using the effective interest method. Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers or a commitment to provide goods and services where monies have been received. Page 27
LOSTMY.NAME LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE 7 MONTH PERIOD ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.22 | Financial assets
The Company classifies its financial assets in the following categories: •Amortised cost •Fair value through profit or loss (FVTPL) •Fair value through other comprehensive income (FVOCI) The classification depends on the purpose for which the financial assets were acquired i.e. the entity’s business model for managing the financial assets and/or the contractual cash flow characteristics of the financial asset. Financial assets are not reclassified subsequent to their initial recognition unless the Company changes its business model for managing financial assets in which case all affected financial assets are reclassified on the first day of the first reporting period following the change in the business model. A debt investment is measured at FVOCI if it meets both of the following conditions and is not designated as at FVTPL: •it is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets; and •its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. Subsequent to initial recognition these are measured at amortised cost using the effective interest method. Interest income from these financial assets is included in finance income using the effective interest rate method. Any gain or loss arising on derecognition is recognised directly in profit or loss and presented in other (expenses)/income together with foreign exchange gains and losses. Impairment losses are presented as a separate line item in the Statement of comprehensive income. On initial recognition of an equity investment that is not held for trading, the Company may irrevocably elect to present subsequent changes in the investment’s fair value in OCI. This election is made on an investment-by-investment basis. All financial assets not classified as measured at amortised cost or FVOCI as described above are measured at FVTPL. This includes all derivative financial assets. The Company does not have any assets classified at FVOCI nor FVTPL. The Company assesses at the end of each reporting period whether there is objective evidence that one or more event has occurred which has impacted on the estimated cash flows of the financial asset. Financial assets are impaired and impairment losses are incurred only if such objective evidence of impairment can be reliably measured. Page 28
LOSTMY.NAME LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE 7 MONTH PERIOD ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.23 | Provisions for liabilities and onerous contracts
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the Balance Sheet. If the Company considers a contract has become onerous, whereby the unavoidable costs of meeting the obligations under the contract exceed the economic benefits expected to be received from it, an onerous contract provision is recognised for the present obligations under the contract. Onerous contract provisions which arise on advances paid on unpublished manuscripts which have not yet been delivered, are utilised on various timescales based on manuscript delivery and performance. Management estimates the future recoverability based on performance within the contract.
3. | Judgements in applying accounting policies and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. Key accounting estimates and assumptions (i)Origination costs The Company applies judgement that a specific provision is required and made concerning origination costs, generated by the business via the creation of books internally, covering content, format and channel. These costs are capitalised upon publication and amortised on a straight line basis over 3 years being the future sales curve of the product generated. Periodic impairment reviews are undertaken on all origination costs, with unsuccessful titles being provided for in full and written off to the income statement. The assessment of the recoverability of the origination asset and the determination of the amortisation profile involve a significant degree of judgement based on historical trends and management estimate of future potential sales. Page 29
LOSTMY.NAME LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE 7 MONTH PERIOD ENDED 31 DECEMBER 2025
4. | Turnover
| An analysis of turnover by class of business is as follows:
|  |  |  |  | 7 month period ended 31 December | As restated 12 month period ended 31 May
|  |  |  |  | 2025 | 2025
|  |  |  |  | £ | £
| Sale of books | 33,916,457 | 54,150,204
|  | 33,916,457 | 54,150,204
Analysis of turnover by country of destination:
|  |  |  |  | 7 month period ended 31 December | As restated 12 month period ended 31 May
|  |  |  |  | 2025 | 2025
|  |  |  |  | £ | £
| United Kingdom | 6,622,094 | 10,523,062
| Europe | 6,500,923 | 9,758,006
| North America | 17,556,440 | 27,910,692
| Oceania | 2,118,207 | 3,835,319
| Rest of the world | 1,118,793 | 2,123,125
|  | 33,916,457 | 54,150,204
| Prior year balances have been restated as detailed in notes 23 and 24.
Page 30
LOSTMY.NAME LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE 7 MONTH PERIOD ENDED 31 DECEMBER 2025
5. | Operating profit
| The operating profit is stated after charging:
|  |  |  |  | 7 month period ended 31 December | As restated 12 month period ended 31 May
|  |  |  |  | 2025 | 2025
|  |  |  |  | £ | £
| Depreciation of tangible fixed assets | 63,370 | 210,372
| Depreciation of right-of-use assets | 203,758 | 349,300
| Amortisation of intangible assets | 580,248 | 916,827
| Foreign exchange loss | 57,693 | 227,427
| Auditors remuneration: |  |
| Audit services | 66,500 | 83,000
| Prior year balances have been restated as detailed in notes 23 and 24.
Page 31
LOSTMY.NAME LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE 7 MONTH PERIOD ENDED 31 DECEMBER 2025
6. | Employee costs and directors
| Staff costs were as follows:
|  |  |  |  | 7 month period ended 31 December | As restated 12 month period ended 31 May
|  |  |  |  | 2025 | 2025
|  |  |  |  | £ | £
| Wages and salaries | 2,996,773 | 3,787,910
| Social security costs | 454,655 | 523,591
| Cost of defined contribution scheme | 134,467 | 210,398
|  | 3,585,895 | 4,521,899
| 3 (2024: 3) employees performed services wholly relating to the Company and were paid by the Company but are employed by other group companies. The associated staff costs are included above of £502,807 (2024: £733,130 as restated).
| The average monthly number of employees, including the directors, during the 7 month period was as follows:
|  |  | 7 month period ended 31 December | 12 month period ended 31 May
|  |  | 2025 | 2025
|  |  | No. | No.
|  | Digital | 18 | 19
|  | Editorial | 17 | 12
|  | Marketing | 16 | 18
|  | Admin | 8 | 8
|  | Sales & Merchandise | 4 | 5
|  | Production | 5 | 6
|  |  | 68 | 68
7. | Directors' remuneration
|  | 7 month period ended 31 December 2025 | As restated 12 month period ended 31 May 2025
|  | £ | £
Page 32
LOSTMY.NAME LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE 7 MONTH PERIOD ENDED 31 DECEMBER 2025
| Aggregate emoluments | 234,158 | 42,536
| Company pension contributions to money purchase schemes | 6,490 | 2,106
|  | 240,648 | 44,642
Retirement benefits are accruing to no directors (2025: 0) under defined benefit pension schemes and to 1 director (2025: 2) under a money purchase scheme.
|  | 7 month period ended 31 December 2025 | As restated 12 month period ended 31 May 2025
|  | £ | £
| Highest paid director: |  |
| Emoluments | 234,158 | 21,546
| Company pension contributions to money purchase schemes | 6,490 | 1,072
|  | 240,648 | 22,618
Prior year balances have been restated as detailed in note 23 & 24.
8. | Interest receivable and similar income
|  |  |  |  | 7 month period ended 31 December | 12 month period ended 31 May
|  |  |  |  | 2025 | 2025
|  |  |  |  | £ | £
| Other interest receivable | 65,354 | 92,692
|  | 65,354 | 92,692
Page 33
LOSTMY.NAME LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE 7 MONTH PERIOD ENDED 31 DECEMBER 2025
9. | Interest payable and similar expenses
|  |  |  |  | 7 month period ended 31 December | As restated 12 month period ended 31 May
|  |  |  |  | 2025 | 2025
|  |  |  |  | £ | £
| Interest on lease liabilities | 54,682 | 103,219
|  | 54,682 | 103,219
| Prior year balances have been restated as detailed in notes 23 and 24.
10. | Tax on profit
|  |  |  |  | 7 month period ended 31 December | 12 month period ended 31 May
|  |  |  |  | 2025 | 2025
|  |  |  |  | £ | £
| Current taxation |  |
| UK corporation tax on profits for the year | 1,267,193 | -
| Origination and reversal of timing differences | (135,068) | 131,703
| Adjustments in respect of prior years | 35,922 | -
| Total deferred tax | (99,146) | 131,703
| Total tax charge | 1,168,047 | 131,703
Page 34
LOSTMY.NAME LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE 7 MONTH PERIOD ENDED 31 DECEMBER 2025 10.Tax on profit (continued)
| Factors affecting tax charge for the 7 month period/year
| The tax assessed for the 7 month period/year is higher than (2025 - lower than) the standard rate of corporation tax in the UK of 25% (2025 - 25%). The differences are explained below:
|  |  |  |  | 7 month period ended 31 December | As restated 12 month period ended 31 May
|  |  |  |  | 2025 | 2025
|  |  |  |  | £ | £
| Profit before tax | 4,528,502 | 7,291,227
| Profit multiplied by standard rate of corporation tax in the UK of 25% (2025: 25%) | 1,132,125 | 1,822,807
| Effects of: |  |
| Expenses not deductible for tax purposes | - | 2,000
| Fixed asset differences | - | 5,000
| Deferred tax not recognised | - | (501,000)
| Adjustments in respect of prior years - deferred tax | 35,922 | -
| Group relief | - | (1,197,104)
| Total tax charge | 1,168,047 | 131,703
| Factors that may affect future tax charges
There were no factors that may affect future tax charges. Page 35
LOSTMY.NAME LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE 7 MONTH PERIOD ENDED 31 DECEMBER 2025
11. | Intangible assets
|  | Website | Assets under construction | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 June 2025 (as restated) | 5,567,145 | 84,824 | 5,651,969
| Additions | 263,687 | 405,643 | 669,330
| Transfers | 13,875 | (13,875) | -
| At 31 December 2025 | 5,844,707 | 476,592 | 6,321,299
| Amortisation |  |  |
| At 1 June 2025 (as restated) | 3,942,959 | - | 3,942,959
| Charge for the period | 580,248 | - | 580,248
| At 31 December 2025 | 4,523,207 | - | 4,523,207
| Net book value |  |  |
| At 31 December 2025 | 1,321,500 | 476,592 | 1,798,092
| At 31 May 2025 (as restated) | 1,624,186 | 84,824 | 1,709,010
| The Company has no restricted title intangible assets and has none pledged as security for liabilities. Prior year balances have been restated as detailed in note 24.
Page 36
LOSTMY.NAME LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE 7 MONTH PERIOD ENDED 31 DECEMBER 2025
12. | Tangible fixed assets
|  | Fixtures and fittings | Office equipment | Computer equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| 1 June 2025 | 537,995 | 467,242 | 456,964 | 1,462,201
| Additions | - | - | 31,403 | 31,403
| Disposals | (97,979) | (317,306) | (74,693) | (489,978)
| At 31 December 2025 | 440,016 | 149,936 | 413,674 | 1,003,626
| Depreciation |  |  |  |
| 1 June 2025 | 499,386 | 457,217 | 377,272 | 1,333,875
| Charge for the period | 30,170 | 4,950 | 28,250 | 63,370
| Disposals | (97,979) | (317,306) | (72,934) | (488,219)
| At 31 December 2025 | 431,577 | 144,861 | 332,588 | 909,026
| Net book value |  |  |  |
| At 31 December 2025 | 8,439 | 5,075 | 81,086 | 94,600
| At 31 May 2025 | 38,609 | 10,025 | 79,692 | 128,326
13. | Investments
|  | Investments in subsidiary companies
|  | £
| Cost |
| At 1 June 2025 | 3,417,363
| At 31 December 2025 | 3,417,363
Page 37
LOSTMY.NAME LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE 7 MONTH PERIOD ENDED 31 DECEMBER 2025
| Subsidiary undertakings
| The following were subsidiary undertakings of the Company:
| Name | Registered office | Class of shares | Holding
| Lostmy.name Inc | 1745 Broadway, 14th Floor, New York, NY 10019 | Ordinary | 100
| Wonderbly productions Limited | 20 Vauxhall Bridge Road, London, United Kingdom, SW1V 2SA | Ordinary | 100
| Historic Newspapers Limited | 20 Vauxhall Bridge Road, London, United Kingdom, SW1V 2SA | Ordinary | 100
| Signature gifts Inc | 1745 Broadway, 14th Floor, New York, NY 10019 | Ordinary | 100
14. | Stocks
|  |  |  |  | 31 December | As restated 31 May
|  |  |  |  | 2025 | 2025
|  |  |  |  | £ | £
| Finished goods | 893,619 | 551,290
| WIP | 2,425,018 | 2,357,238
|  | 3,318,637 | 2,908,528
| Prior year balances have been restated as detailed in note 24. There is no significant difference between the replacement cost of stocks and their carrying amounts. Stocks are stated after provisions for impairment of £nil (31 May 2025: £nil). No inventories have been pledged as security for liabilities.
Page 38
LOSTMY.NAME LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE 7 MONTH PERIOD ENDED 31 DECEMBER 2025
15. | Debtors: amounts falling due within one year
|  |  |  |  | 31 December | As restated 31 May
|  |  |  |  | 2025 | 2025
|  |  |  |  | £ | £
| Trade debtors | 94,276 | 881,070
| Amounts owed by group undertakings | 8,737,726 | 6,871,350
| Other debtors | 1,561,164 | 466,342
| Prepayments and accrued income | 1,011,671 | 1,201,871
|  | 11,404,837 | 9,420,633
| Prior year balances have been restated as detailed in notes 23 and 24. Amounts owed by group undertakings are unsecured, repayable on demand and interest free.
16. | Cash at bank and in hand
|  |  |  |  | 31 December | 31 May
|  |  |  |  | 2025 | 2025
|  |  |  |  | £ | £
| Cash at bank | 17,554,960 | 11,169,743
|  | 17,554,960 | 11,169,743
Page 39
LOSTMY.NAME LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE 7 MONTH PERIOD ENDED 31 DECEMBER 2025
17. | Creditors: amounts falling due within one year
|  |  |  |  | 31 December | As restated 31 May
|  |  |  |  | 2025 | 2025
|  |  |  |  | £ | £
| Trade creditors | 9,282,279 | 5,481,860
| Amounts owed to group undertakings | 51,506 | 33,306
| Corporation tax | 1,267,192 | -
| Other taxation and social security | 170,915 | 133,922
| Lease liabilities | 337,080 | 319,212
| Other creditors | 773,995 | 616,736
| Accruals and deferred income | 3,347,201 | 3,424,127
|  | 15,230,168 | 10,009,163
| Prior year balances have been restated as detailed in notes 23 and 24. Amounts owed to group undertakings are unsecured and repayable on demand.
18. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 31 December | As restated 31 May
|  |  |  |  | 2025 | 2025
|  |  |  |  | £ | £
| Lease liabilities | 1,803,788 | 2,071,973
|  | 1,803,788 | 2,071,973
| Prior year balances have been restated as detailed in notes 23 and 24.
19. | Leases
The Company has one lease contract for office space. In accordance with the provisions of ‘IFRS 16: Leases’, the company recognises a right-of-use asset for the leased premises which it occupies. The company recognises a lease liability for the net present value of future rent payments due under the lease agreement, discounted using the interest rate implicit in the lease. The amounts recognised in the financial statements in relation to the leases are as follows: Page 40
LOSTMY.NAME LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE 7 MONTH PERIOD ENDED 31 DECEMBER 2025 Right-of-use assets
|  | 31 December 2025 | As restated 31 May 2025
|  | £ | £
| Buildings | 2,124,908 | 2,328,666
. | Lease liabilities
|  | 31 December 2025 | As restated 31 May 2025
|  | £ | £
| Current | 337,080 | 319,212
| Non-Current | 1,803,788 | 2,071,973
|  | 2,140,868 | 2,391,185
Future minimum lease payments as at 31 December 2025 are as follows:
|  | 31 December 2025 | As restated 31 May 2025
|  | £ | £
| Not later than one year | 420,000 | 410,000
| Between one and two years | 420,000 | 420,000
| Between two and three years | 420,000 | 420,000
| Between three and four years | 420,000 | 420,000
| Between four and five years | 420,000 | 420,000
| Later than 5 years | 315,000 | 630,000
| Total gross payments | 2,415,000 | 2,720,000
| impact of finance expenses | (274,132) | (328,815)
| Carrying amount of liability | 2,140,868 | 2,391,185
The total cash outflow for leases during the period was £305,000 (31 May 2025: £390,000 as restated). Page 41
LOSTMY.NAME LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE 7 MONTH PERIOD ENDED 31 DECEMBER 2025 Amounts charged to the income statement in respect of leases:
|  | 31 December 2025 | As restated 31 May 2025
|  | £ | £
| Interest expense | 54,683 | 103,219
| Depreciation - Buildings | 203,758 | 349,300
|  | 258,441 | 452,519
Prior year balances have been restated as detailed in notes 23 and 24.
20. | Provisions
|  | Deferred taxation
|  | £
| At 1 June 2025 | 979,299
| Charged to profit or loss | (99,146)
| At 31 December 2025 | 880,153
| Deferred tax provision The amounts of income taxes payable in future periods in respect of taxable temporary differences.
| Movement in recognised deferred tax during the period: | 1 June 2025 | Tax credit relating to OCI | Income statement movement | 31 December 2025
|  | £ | £ | £ | £
| Property plant and equipment | (9,973) | - | 6,150 | (3,823)
| Intangible assets | (980,640) | - | 92,996 | (887,644)
| Short term timings differences | 11,314 | - | - | 11,314
|  | (979,299) | - | 99,146 | (880,153)
The deferred tax assets/(liabilities) have been calculated at 25.00%. There are no unused tax losses or unused tax credits. Page 42
LOSTMY.NAME LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE 7 MONTH PERIOD ENDED 31 DECEMBER 2025
21. | Called up share capital
|  |  |  |  | 31 December | 31 May
|  |  |  |  | 2025 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 11,984,815 (2025 - 11,984,815) Ordinary shares of £0.0001 each | 1,198 | 1,198
|  | 4,612,033 (2025 - 4,612,033) Series A shares shares of £0.0001 each | 461 | 461
|  | 1,966,907 (2025 - 1,966,907) Series B Shares shares of £0.0001 each | 197 | 197
|  | 1,347,778 (2025 - 1,347,778) Preference shares shares of £0.0001 each | 135 | 135
|  |  | 1,991 | 1,991
| The Ordinary shares, A series shares, B series shares and preference shares rank pari passu and carry full voting rights, rights to dividend and rights to capital redistribution. Called up share capital represents the nominal value of the shares issued.
22. | Reserves
Share premium account The share premium account is used to record the premium on shares issued. Capital contribution reserve During the period, the Company received cash contributions of £417,000, from individuals some of who were shareholders, including the CEO. The contributions were recognised as equity contributions in the financial statements. Profit and loss account This includes all current and prior period retained profits and losses. All reserves in respect of profits and losses are distributable. Page 43
LOSTMY.NAME LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE 7 MONTH PERIOD ENDED 31 DECEMBER 2025
23. | First time adoption of FRS 101
The Company transitioned to FRS 101 from FRS 102 as at 1 June 2024. The impact of the transition to FRS 101 is as follows:
|  | Share capital | Share premium | Retained earnings | Total equity
|  | £ | £ | £ | £
| At 1 June 2024 under previous UK GAAP | 1,991 | 3,779,581 | 7,556,436 | 11,338,008
| Prior year adjustment (Note 24) | - | - | (475,699) | (475,699)
| At 1 June 2024 (restated) | 1,991 | 3,779,581 | 7,080,737 | 10,862,309
| At 31 May 2025 under previous UK GAAP | 1,991 | 3,779,581 | 14,849,996 | 18,631,568
| Prior year adjustment (Note 24) | - | - | (547,216) | (547,216)
| Transition adjustments | - | - | (62,519) | (62,519)
| 31 May 2025 as restated | 1,991 | 3,779,581 | 14,240,261 | 18,021,833
. | Reconciliation of profit and loss account for the year ended 31 May 2025
| Profit for the year under previous UK GAAP | 7,293,560
| IFRS 16 Leases | (62,519)
| Prior year adjustment (Note 24) | (71,517)
|  | 7,159,524
The following were changes in accounting policies arising from the transition to FRS 101: 1. The recognition of a Right of Use Asset for a leased asset under the guidance prescribed by IFRS 16. Full accounting policy and further information is provided in note 2.7. Page 44
LOSTMY.NAME LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE 7 MONTH PERIOD ENDED 31 DECEMBER 2025
24. | Prior year adjustment
The Company has restated certain prior year balances relating to the following matters identified during the course of preparing these financial statements. Recognition of deferred income Recognition of billed not shipped were adjusted for following on from the assessment of the passing of control under IFRS 15, this is the point of delivery to the customer. The impact of this restatement is to increase deferred income by £758,381, increase prepayments by £211,165, decrease turnover by £89,375 and decrease cost of sales by £17,858. The Company's reserves decreased by £475,699 as at 01 June 2024. Origination costs reclassification In order to align with group policies we have reclassified £2,357,238 representing content creation costs from intangible assets to WIP within stocks. £1,020,720 of costs were reclassified to cost of sales from administrative expenses. There was no impact on taxation for this adjustment. There were no changes to the Companies net assets and reserves for the year ended 31 May 2024.
25. | Related party transactions
During the year the company entered into the following material transactions with related parties not wholly owned by the Penguin Random House Limited:
|  | 2025 | 2025
|  | £ | £
| Trade receivable: |  |
| Historic Newspapers Limited | 748,094 | 450,958
| Aardvark Bidco Limited | 3,990,802 | 4,010,260
| Aardvark Midco 1 Limited | 2,096,337 | 1,887,907
| Aardvark Midco 2 Limited | 34,037 | 27,315
| Aardvark Topco Limited | 349,158 | 320,522
| Signature Gifts, Inc. | 1,056,661 | 34,257
| Yeti Bidco Limited | 257,322 | -
| Other loans receivable: |  |
| Historic Newspapers Limited | 150,000 | 150,000
| LostMy.Name Inc | 41,427 | 41,427
| Trade payables: |  |
| LostMy.Name Inc | 74,638 | 74,732
| Other operating income: |  |
| Historic Newspapers Limited | 97,658 | -
| Administrative expenses: |  |
| Aardvark Bidco Limited | 502,726 | -
| Royalty fees: |  |
| Historic Newspapers Limited | 154,495 | -
| Signature Gifts Inc | 315,794 | -
Page 45
LOSTMY.NAME LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE 7 MONTH PERIOD ENDED 31 DECEMBER 2025 Creditor balances are unsecured and no guarantees have been received. Creditor balances will be settled in cash. During the period, the Company received cash contributions of £417,000, from individuals some of who were shareholders, including the CEO. The contributions were recognised as equity contributions in the financial statements.
26. | Post balance sheet events
On 1 July 2026 the Company's entire issued share capital was acquired by Yeti Bidco Limited. The acquisition was part of a wider group restructure on the same date, and resulted in no change to the ultimate parent company.
27. | Controlling party
At the balance sheet date, the Company's immediate parent company was Aardvark Topco Limited (“ATL”). On 2 June 2025 Aardvark Topco Limited was acquired by Penguin Random House Limited. From the acquisition date the Company’s ultimate controlling party is Bertelsmann SE & Co KGaA, which is incorporated in Germany. Copies of Bertelsmann SE & Co KGaA’s consolidated financial statements (the smallest and largest financial statements in which the Company is consolidated) can be obtained from: Bertelsmann SE & Co KGaA Corporate Communications Carl Bertelsmann Strasse 270 33311 Gütersloh, Germany
Page 46