Yeah, wrong tester for the job, you be pushed to get an accurate penis measurement with a Meggar DET 2/2.
The differences between calculated and measured values are due to inconsistencies in soil resistivity and the fact the earth grid is not a single point, it's a highly irregular shape that is difficult to represent accurately in calcs. Also large differences will be seen seasonally with varying moisture content of the soil and freezing of ground. I would expect any measured step voltage at this time of year in the UK to be significantly lower than the calculated values.