The director of the company has elected not to include a copy of the income statement within the financial statements.true

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

Notino International Limited is a private company limited by shares incorporated in England and Wales. The registered office is 71 Queen Victoria Street, London, United Kingdom, EC4V 4BE.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Management have concluded that the accounts will not be prepared on a going concern basis. This is due to the company's UK trade being transferred to Notino Italia S.R.L another subsidiary within the Notino group, as a result the accounts will be prepared on a basis other than going concern. Management have reviewed the financial assets and determined that they are stated at the net realisable value, they have also reviewed financial liabilities and determined that they are stated at fair value. This means that no restatements are required and the accounts are consistent with the basis of preparation.

While the UK trade is being transferred, it is management's opinion that the UK continues to be a viable market for the Notino group, and the transfer of business would not be deemed as a discontinued operation.

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is taken to be the point at which the goods are delivered.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

The tax expense represents tax currently payable.

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

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

The average monthly number of persons (excluding directors) employed by the company during the year was:

The Company is expected to be in scope of legislation relating to Pillar Two of the OECD Global Anti-Base Erosion Model Rules, due to the size of the wider group. The director does not expect there to be a tax charge under this legislation for Notino International Limited.

All shares rank equally with regards to voting rights, rights in respect of dividends, capital and distribution of capital in the event of the company being wound up.

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report was unqualified.

The company is controlled by Notino s.r.o, which owns 100% of its issued voting share capital. The company has taken advantage of the exception conferred by FRS 102 paragraph 33.1A not to disclose transactions with wholly owned subsidiaries in the group headed by Notino Group Limited.

The immediate parent company is Notino s.r.o, which is a company incorporated in the Czech Republic.

The ultimate parent is Trimaxx Stiftung which is a foundation incorporated in Liechtenstein.

The parent of the smallest group, for which consolidated financial statements are drawn up, is Notino s.r.o. the registered office of which is Londýnské náměstí 881/6, Štýřice, 639 00 Brno, Czech Republic.

The parent of the largest group, for which consolidated financial statements are drawn up, is Trinovest Capital Limited, the registered office of which is 28th October, 23, 1st Floor, Egkomi, 2414, Nicosia, Cyprus. Subsequent to the year end, Trinovest Capital Limited changed its name to Notino Group Limited.

Subsequent to the year end, the Group completed a restructuring of its UK trading operations. The UK market, previously served by the Company, was transferred to Notino Italia S.R.L. with effect from 1 July 2026. From that date, all new customer orders and sales to UK customers have been undertaken by Notino Italia S.R.L. As a result of the transfer, Notino International Limited has ceased its principal trading activities. The company is expected to continue only certain limited activities during a transitional period, including the administration of customer returns, complaints and the issuance of credit notes relating to historic sales. The directors have considered the impact of this event in preparing the financial statements and, as disclosed in note 1.2, have prepared the financial statements on a basis other than going concern. No adjustment has been made to the amounts recognised in these financial statements in respect of the transfer as the event occurred after the reporting date.