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Registered number: 10928375
| FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 DECEMBER 2025
| RTB HOUSE LATAM LTD
RTB HOUSE LATAM LTD |  |
COMPANY INFORMATION
Directors | C Christys
| A Dylewski
Registered number | 10928375
Registered office | 293 Green Lanes
| Palmers Green
| London
| N13 4XS
Independent auditor | Menzies LLP
| Chartered Accountants & Statutory Auditor
| Magna House
| 18-32 London Road
| Staines-Upon-Thames
| TW18 4BP
RTB HOUSE LATAM LTD |  |
CONTENTS
| Page
Statement of financial position | 1
Notes to the financial statements | 2 - 5
RTB HOUSE LATAM LTD REGISTERED NUMBER:10928375 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | $ |  | $
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | - |  | 2,540
|  |  | - |  | 2,540
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 5,026,476 |  | 4,324,785 |
Cash at bank and in hand |  | 3,015,651 |  | 1,905,429 |
|  | 8,042,127 |  | 6,230,214 |
Creditors: amounts falling due within one year | 6 | (5,301,816) |  | (3,236,233) |
Net current assets |  |  | 2,740,311 |  | 2,993,981
Total assets less current liabilities |  |  | 2,740,311 |  | 2,996,521
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (1,650) |  | (1,650) |
|  |  | (1,650) |  | (1,650)
Net assets |  |  | 2,738,661 |  | 2,994,871
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,279 |  | 1,279
Foreign exchange reserve |  |  | 23,485 |  | 23,485
Profit and loss account |  |  | 2,713,897 |  | 2,970,107
|  |  | 2,738,661 |  | 2,994,871
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
A Dylewski
Director
Date: 14 May 2026
The notes on pages 2 to 5 form part of these financial statements. Page 1
RTB HOUSE LATAM LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Rtb House Latam Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page. The company's functional and presentational currency is USD, rounded to the nearest dollar. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts and value added tax. The entity provides digital marketing, with its main service being Personalised Retargeting to customers through its proprietary technology. Personalised Retargeting: a mechanism that enables the display of advertising creatives adjusted to the user's needs based on their previous online behaviour and purchase intentions. User intentions and behavioural models are calculated based on hundreds of anonymised metrics, previous reactions to advertising messages, cross-platform activity, and comparisons with similar behaviours from other users. Within milliseconds, RTB House retargeting can analyse a particular user, draw conclusions quickly, and advertise to them on a personal level. There are various pricing models, however RTB mainly uses cost-per-click and cost-per sale. For the cost-per-click pricing model, the right to recognise the revenue occurs when a user clicks on an advertisement, as the delivery of a click is considered as a performance obligation. For the cost-per-sale pricing model, the right to recognise the revenue occurs when a user clicks on an advertisement and buys, as the delivery of a sale is considered as a performance obligation. Pure Branding services: video campaigns that allow increasing visibility of brands, using first-party and behavioural data to understand people as individuals and reach out to them with dynamic display ads and video content at the right time and place online. There are various pricing models, RTB House mainly uses used CPM (Cost Per Mile) and CPCV (cost per completed view). The Group settles the campaigns (both display and video) in the CPM payment model, which is cost per 1000 impressions displayed. The second payment model that can be used only for video campaigns is the CPCV, which is the cost per each completed view of a video ad, that we are contractually obliged to maintain. Page 2
RTB HOUSE LATAM LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.3 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. 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 income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 20% | on cost
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | Foreign currencies
Assets and liabilities in foreign currencies are translated to US Dollars ruling at the balance sheet date. Transactions in foreign currencies are translated into US Dollars at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result. Page 3
RTB HOUSE LATAM LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.6 | Financial instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and third parties, loans to related parties and investments in non-puttable ordinary shares.
| 2.7 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 -3).
4. | Tangible fixed assets
|  | Computer equipment
|  | $
| Cost or valuation |
| At 1 January 2025 | 21,619
| At 31 December 2025 | 21,619
| Depreciation |
| At 1 January 2025 | 19,079
| Charge for the year on owned assets | 2,540
| At 31 December 2025 | 21,619
| Net book value |
| At 31 December 2025 | -
| At 31 December 2024 | 2,540
Page 4
RTB HOUSE LATAM LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | $ | $
| Trade debtors | 5,007,951 | 4,296,489
| Amounts owed by group undertakings | - | 26,927
| Other debtors | 18,525 | 1,369
|  | 5,026,476 | 4,324,785
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | $ | $
| Trade creditors | 168,397 | 175,662
| Amounts owed to group undertakings | 4,256,756 | 2,285,187
| Corporation tax | - | 26,006
| Other taxation and social security | 5,669 | 1,397
| Other creditors | 242 | 2,814
| Accruals and deferred income | 870,752 | 745,167
|  | 5,301,816 | 3,236,233
7. | Controlling party
The immediate parent is RTB Marketing & Tech Services Limited, a company incorporated in Cyprus. The address of their registered office is Kyriakou Matsi 18, 2nd Floor, 2408 Egkomi, Cyprus. The ultimate parent and smallest group for which consolidated financial statements are drawn up is RTB House S.A, a company incorporated in Poland. The address of their registered office is Zlota Street 61/101 , Warszawa 00-819, Poland.
8. | Guarantee
The company has provided a guarantee (letter of credit) of $500,000 to a client against improper performance through its bankers. This has required the company to place a bank deposit for the term of the facility with its bankers.
9. | Auditor's information
The auditor's report on the financial statements for the year ended 31 December 2025 was unqualified. The audit report was signed on 15 May 2026 by Sophie Said (FCA) (Senior statutory auditor) on behalf of Menzies LLP.
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