ACCOUNTS - Final Accounts preparation

Commitments under operating leases

At 31 December 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

Company registration number: 10523064

	FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 DECEMBER 2025

	RTB HOUSE LIMITED


RTB HOUSE LIMITED

COMPANY INFORMATION

Directors	C Christys
	P K Wyszynski


Registered number	10523064


Registered office	128 City Road
	London
	EC1V 2NX


Independent auditor	Menzies LLP
	Chartered Accountants & Statutory Auditor
	Magna House
	18-32 London Road
	Staines-Upon-Thames
	TW18 4BP


RTB HOUSE LIMITED

CONTENTS

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2 - 7


RTB HOUSE LIMITED REGISTERED NUMBER:10523064

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		2,475		7,867
			2,475		7,867
Current assets
Debtors: amounts falling due within one year	5	5,836,313		2,973,126
Cash at bank and in hand		1,072,950		2,062,078
		6,909,263		5,035,204
Creditors: amounts falling due within one year	6	(4,995,532)		(3,087,474)
Net current assets			1,913,731		1,947,730
Total assets less current liabilities			1,916,206		1,955,597
Provisions for liabilities
Deferred tax		(618)		(3,118)
			(618)		(3,118)
Net assets			1,915,588		1,952,479

Capital and reserves
Called up share capital	7	850,000	400,000
Profit and loss account		1,065,588	1,552,479
		1,915,588	1,952,479

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:

P K Wyszynski

Director

Date: 18 June 2026

The notes on pages 2 to 7 form part of these financial statements.

Page 1


RTB HOUSE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

RTB House Limited 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 trading address is 138 Holborn, London, EC1N, 2SW.

The financial statements are presented in GBP, the company's functional currency.

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

Revenue

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 Personalized Retargeting to customers through its proprietary technology.

Personalized 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 anonymized metrics, previous reactions to advertising messages, cross-platform activity, and comparisons with similar behaviours from other users. Within milliseconds, RTB House retargeting can analyze 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.

2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 2


RTB HOUSE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

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 sterling ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 and loans to related parties.

Page 3


RTB HOUSE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.7

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.

2.8

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

2.9

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.

Employees

The average monthly number of employees, including directors, during the year was 29 (2024 - 31).

Page 4


RTB HOUSE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

4.	Tangible fixed assets

		Office equipment
		£
	Cost or valuation
	At 1 January 2025	32,494
	At 31 December 2025	32,494
	Depreciation
	At 1 January 2025	24,627
	Charge for the year on owned assets	5,392
	At 31 December 2025	30,019
	Net book value
	At 31 December 2025	2,475
	At 31 December 2024	7,867

Debtors

					2025	2024
					£	£


Trade debtors	5,433,061	2,896,127
Amounts owed by group undertakings	346,783	-
Other debtors	33,686	35,629
Prepayments and accrued income	22,783	41,370
	5,836,313	2,973,126

Page 5


RTB HOUSE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	32,711	27,392
Amounts owed to group undertakings	3,313,893	1,905,437
Corporation tax	204,367	34,966
Other taxation and social security	964,010	828,787
Other creditors	480,551	290,892
	4,995,532	3,087,474

7.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

85,000 (2024 - 40,000) Ordinary shares of £10.00 each	850,000	400,000

On 30 April 2025, the company increased its share capital by issuing 45,000 shares at a par value of £10 each for £450,000.

	Not later than 1 year	144,000	172,676
		144,000	172,676

The Company had no commitments under non-cancellable operating leases at the reporting date.

9.	Parent Company

The parent of the 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, Warsaw 00-819, Poland.

Page 6


RTB HOUSE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

10.	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 18 June 2026 by Sophie Said (FCA) (Senior Statutory Auditor) on behalf of Menzies LLP.

Page 7