GourmetArt Ltd.Liquidiert

ProKunde.com Limited

(since 3rd April 2013: GourmetART Ltd.)

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Jahresabschluss zum Geschäftsjahr vom 01.01.2012 bis zum 31.12.2012

ProKunde.com Limited (since 3rd April 2013: GourmetART Ltd.) Birmingham

Registered Number in UK: 06320576

Registered Number in DE: HRB 61685

Abbreviated Accounts for the year ended 31/12/2012

The director consider that the company is entitled to exemption from the requirement to have an audit under the provisions of section 477 (2) of the Companies Act 2006 and members have not required the company to obtain an audit of its accounts for the year in question in accordance with sections 476 of the Act. The director acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 of the Companies Act 2006, and for preparing financial statements which give a true and fair view of the state of affairs of the Company as at 31/12/2012 and of its profit for the year then ended in accordance with the requirements of section 393, and which otherwise comply with the requirement of the Act relating to the financial statements so far as applicable to the company.

The abbreviated accounts which have been prepared in accordance with the special provisions applicabel to companies subject to the small companies regime, were approved by the board on 31/12/2012 and signed on its behalf.

Notes to the abbreviated accounts for the year ended 31/12/2012

1. Accounting Policies

1. Basis of preparation of financial statements

The full financial statements, from which these abbreviated accounts have been extracted, have been prepared under the historical cost convention and in accordance with the German tax law.

2. Cash flow

The financial statements do not include a cash flow statement because the company, as a small reporting entity, is exempt from the requirement to prepare such a statement under the Financial Reporting Standard for Smaller Entities (effective June 2002).

3. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, exclusive of Value Addet Tax.

4. Foreign Currencies

All figures are reported in Euros.

5. Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives in the following bases:

2. Tangible Fixed Assets

3. Share Capital