Company No: 11154329 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Current assets
Debtors	3	48		75
Cash at bank and in hand		275		116
		323		191
Creditors: amounts falling due within one year	4	( 269,751)		( 267,005)
Net current liabilities		(269,428)		(266,814)
Total assets less current liabilities		(269,428)		(266,814)
Net liabilities		( 269,428)		( 266,814)
Capital and reserves
Called-up share capital	5	1,000		1,000
Profit and loss account		( 270,428 )		( 267,814 )
Total shareholder's deficit		( 269,428)		( 266,814)

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

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Grutto.com Limited (registered number: 11154329) were approved and authorised for issue by the Board of Directors on 30 September 2026. They were signed on its behalf by:

Mr B Te Voortwis Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Grutto.com Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Centenary House Peninsula Park, Rydon Lane, Exeter, EX2 7XE, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

For Grutto, the Group remains committed to fund the entity throughout 2026. The intentions of the group is to continue exploring the opportunities in the UK market. The directors believe that the financial statements should be prepared on a going concern basis.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	0		0

3. Debtors

	2025		2024
	£		£
VAT recoverable	48		75

4. Creditors: amounts falling due within one year

	2025		2024
	£		£
Amounts owed to Group undertakings	268,291		265,605
Accruals	1,460		1,400
	269,751		267,005

5. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and not yet paid
1,000 Ordinary shares of £ 1.00 each	1,000		1,000

6. Ultimate controlling party

Parent Company:

The company's immediate parent company is Grutto.com B.V, Rijksstraatweg 9C, 1396 JC Baambrugge, The Netherands.

The ultimate controlling party of the Company is Mr B. te Voortwis, who exercises control through his ownership of Berèli Holding B.V. Berèli Holding B.V. is a Dutch holding company registered in Abcoude, the Netherlands, with its registered office at: Hoogstraat 23, 1391 BR, Abcoude, The Netherlands.