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Registration number: 07038841

Exponential Interactive UK Ltd
Filleted Financial Statements
for the Year Ended 31 December 2024

Exponential Interactive UK Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3 to 9

Exponential Interactive UK Ltd

Company Information

Director | D Dasilva

Registered office | 590 Green Lanes Palmers Green London N13 5RY

Auditors | Thomas Alexander & Co Ltd 590 Green Lanes Palmers Green London N13 5RY

Exponential Interactive UK Ltd

(Registration number: 07038841)
Balance Sheet as at 31 December 2024

| Note | 2024 £ | 2023 £
Fixed assets |  |  |
Tangible assets | 4 | 2,527 | 3,902
Investments | 5 | 26,024 | 26,024
|  | 28,551 | 29,926
Current assets |  |  |
Debtors | 6 | 1,979,479 | 1,887,080
Cash at bank and in hand |  | 119,061 | 275,024
|  | 2,098,540 | 2,162,104
Creditors: Amounts falling due within one year | 7 | (166,132) | (253,321)
Net current assets |  | 1,932,408 | 1,908,783
Total assets less current liabilities |  | 1,960,959 | 1,938,709
Provisions for liabilities |  | (873) | (873)
Net assets |  | 1,960,086 | 1,937,836
Capital and reserves |  |  |
Retained earnings |  | 1,960,086 | 1,937,836
Shareholders' funds |  | 1,960,086 | 1,937,836

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 22 August 2025

......................................... D Dasilva Director

Exponential Interactive UK Ltd

Notes to the Financial Statements for the Year Ended 31 December 2024

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
590 Green Lanes
Palmers Green
London
N13 5RY

These financial statements were authorised for issue by the director on 22 August 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Group accounts not prepared

The Company is exempt by virtue of s401 of the Companies Act 2006 from the requirement to prepare group financial statements. These financial statements present information about the Company as an individual undertaking and not about its group.

Going concern

The financial statements have been prepared on a going concern basis.

Audit report

The Independent Auditor's Report was unqualified. . The name of the Senior Statutory Auditor who signed the audit report on 22 August 2025 was V Chrysostomou, who signed for and on behalf of Thomas Alexander & Co Ltd.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Exponential Interactive UK Ltd

Notes to the Financial Statements for the Year Ended 31 December 2024

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures, fittings and equipment | 20-33.3% Straight line basis

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Exponential Interactive UK Ltd

Notes to the Financial Statements for the Year Ended 31 December 2024

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 9 (2023 - 9).

Exponential Interactive UK Ltd

Notes to the Financial Statements for the Year Ended 31 December 2024

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 January 2024 | 23,236 | 23,236
Additions | 2,240 | 2,240
Disposals | (2,544) | (2,544)
At 31 December 2024 | 22,932 | 22,932
Depreciation
At 1 January 2024 | 19,334 | 19,334
Charge for the year | 3,242 | 3,242
Eliminated on disposal | (2,171) | (2,171)
At 31 December 2024 | 20,405 | 20,405
Carrying amount
At 31 December 2024 | 2,527 | 2,527
At 31 December 2023 | 3,902 | 3,902

5 | Investments

| 2024 £ | 2023 £
Investments in subsidiaries | 25,311 | 25,311
Investments in associates | 713 | 713
| 26,024 | 26,024

Subsidiaries | £
Cost or valuation
At 1 January 2024 | 25,311
Provision
Carrying amount
At 31 December 2024 | 25,311
At 31 December 2023 | 25,311

Exponential Interactive UK Ltd

Notes to the Financial Statements for the Year Ended 31 December 2024

Associates | £
Cost
At 1 January 2024 | 713
Provision
Carrying amount
At 31 December 2024 | 713
At 31 December 2023 | 713

Details of undertakings

Details of the investments in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2024 | 2023
Subsidiary undertakings
Exponential Interactive Spain S.L | Spain | Ordinary shares | 100% | 100%
Exponential Interactive Deutschland GmbH | Germany | Ordinary shares | 100% | 100%
Exponential Interactive France Sarl | France | Ordinary shares | 100% | 100%

Subsidiary undertakings
Exponential Interactive Spain S.L The principal activity of Exponential Interactive Spain S.L is Digital marketing solutions. The profit for the financial period of Exponential Interactive Spain S.L was £12,124 and the aggregate amount of Capital and reserves at the end of the period was £766,072.
Exponential Interactive Deutschland GmbH The principal activity of Exponential Interactive Deutschland GmbH is Digital marketing solutions. The loss for the financial period of Exponential Interactive Deutschland GmbH was £10,035 and the aggregate amount of Capital and reserves at the end of the period was £120,093.
Exponential Interactive France Sarl The principal activity of Exponential Interactive France Sarl is Digital marketing solutions. The loss for the financial period of Exponential Interactive France Sarl was £31,132 and the aggregate amount of Capital and reserves at the end of the period was £94,314.

Exponential Interactive UK Ltd

Notes to the Financial Statements for the Year Ended 31 December 2024

6 | Debtors

Current | Note | 2024 £ | 2023 £
Trade debtors |  | 383,422 | 495,654
Amounts owed by related parties | 9 | 1,580,711 | 1,347,339
Prepayments |  | 7,898 | 25,607
Other debtors |  | 7,448 | 18,480
|  | 1,979,479 | 1,887,080

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2024 £ | 2023 £
Due within one year |  |  |
Trade creditors |  | 5,402 | 7,676
Social security and other taxes |  | 95,723 | 153,689
Other payables |  | 17,500 | 18,703
Accruals |  | 38,617 | 57,751
Income tax liability |  | 8,890 | 15,502
|  | 166,132 | 253,321

8 | Share capital

Allotted, called up and fully paid shares

| 2024 | 2023
| No. | £ | No. | £
Ordinay shares of £0.01 each | 3 | 0.03 | 3 | 0.03

9 | Related party transactions

Summary of transactions with parent

Exponential Interactive Inc Included in note 8 is an amount of £1,580,711 (2023: £1,347,339) owed by Exponential Interactive Inc, the ultimate parent company. This loan is repayable upon demand. Included in sales is an amount of £484,949 (2023: -£475,431) relating to cost of sales amounts charged to the ultimate parent company, Exponential Interactive Inc.

Exponential Interactive UK Ltd

Notes to the Financial Statements for the Year Ended 31 December 2024

10 | Parent and ultimate parent undertaking

The company's immediate parent is Exponential Interactive Luxembourg Sarl, incorporated in Luxembourg.
The ultimate parent is Exponential Interactive Inc, incorporated in USA.
The most senior parent entity producing publicly available financial statements is Exponential Interactive Inc.