For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

Granta Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is 12 Addison Avenue, London, UK, W11 4QR.

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.

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Consolidation

The financial statements present information about the company as an individual undertaking and not about its group. The company and its subsidiary undertaking comprise a small-sized group. The company has therefore taken advantage of the exemptions provided by section 399 of the Companies Act 2006 not to prepare group accounts.

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

During the year, the Director advanced loans during the year totalling £200,000 to the company. At 31 December 2025, the balance due to the director amounted to £1,015,383 (2024: £851,383). The balance is unsecured, interest free and repayable on demand.

The company is the parent undertaking of Granta Publications Limited, a company incorporated in England and Wales, in which it holds 100% of the issued share capital. During the year, the company entered into transactions with Granta Publications Limited in the normal course of business. As Granta Publications Limited is a wholly-owned subsidiary undertaking, the exemption available under FRS 102 Section 33 has been applied and, accordingly, details of transactions and balances with that undertaking have not been disclosed.

The controlling party of the company is Ms S Rausing.