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Registered number: 08411447
| ANNUAL REPORT AND FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 DECEMBER 2025
| AMPLIFI GLOBAL LIMITED
AMPLIFI GLOBAL LIMITED |  |
COMPANY INFORMATION
Directors | R P Baldwin
| A C Shearly-Sanders
| B Angove
Registered number | 08411447
Registered office | 10 Triton Street
| Regent's Place
| London
| NW1 3BF
Independent auditor | Menzies LLP
| Chartered Accountants & Statutory Auditor
| 2nd Floor, Midas House
| 62 Goldsworth Road
| Woking
| Surrey
| GU21 6LQ
AMPLIFI GLOBAL LIMITED |  |
CONTENTS
| Page
Strategic report | 1 - 2
Directors' report | 3 - 5
Independent auditor's report | 6 - 9
Statement of comprehensive income | 10
Statement of financial position | 11
Statement of changes in equity | 12
Notes to the financial statements | 13 - 26
AMPLIFI GLOBAL LIMITED |  |
STRATEGIC REPORT FOR THE YEAR ENDED 31 DECEMBER 2025
The Directors present their Strategic report for the year ended 31 December 2025.
Fair review of the business
The Company’s principal activity is media representation services which it undertakes on behalf of Dentsu International Limited (DIL), of which the Company is a subsidiary. The Company earns revenue from management recharges and contracts with customers. Management recharges relate to services provided to other group entities, whereas contract revenue relates to services provided under service level agreements with customers. The immediate parent company is Dentsu International Holdings Limited and the ultimate parent company is Dentsu Group Inc. The Balance Sheet on page 11 of the financial statements shows the Company’s financial position. At 31 December 2025 the Company was in a net current asset position of £5,157,000 (2024: £5,653,000) and a net asset position of £5,214,000 (2024: £5,502,000). The results of Amplifi Global Limited (“the Company”) for the year are set out in the Profit and Loss Account and Other Comprehensive Income on page 10. The Company generated gross profit of £16,420,000 (2024: £12,599,000). The profit / (loss) before tax was £(383,000) (2024: £190,000) with the average number of employees during the year being 98 (2024: 75).
Financial key performance indicators
The management team monitors various key performance indicators including revenue and profitability compared with prior years. ∙Revenue increased by 45% in 2025 (2024: 2% decrease) ∙Profit before tax moved from a profit of £190,000 to a loss of £383,000
Principal risks and uncertainties
Due to the nature of the Company’s business and the assets and liabilities contained within the Company’s balance sheet, the financial risks the Directors consider relevant to this Company are currency risk for sales and purchases denominated in currency other than GBP and credit risk for receivables. During 2025, there was a continued focus on management of the above key risks, through: (i) Regular reporting to senior management on the company’s financial position and exposures (ii) Regular review of foreign currency exposures to mitigate currency risk; and (iii) Monthly review meetings on the Company’s trade debtors position. The Company continually reviews the key risks and strives to improve the internal control framework to help mitigate them, where possible. Page 1
AMPLIFI GLOBAL LIMITED |  |
STRATEGIC REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
Section 172(1) statement
A description of how the Directors have performed their Section 172 duties during the financial year through stakeholder engagement is included below. These activities are generally undertaken at either a UK or Group-wide level within Dentsu Group Inc (“the Group”). Employees The Company depends on the commitment, talent, creative abilities and technical skills of its people. Engagement and clear communication are particularly important. Engagement with the workforce is achieved through: ∙The systematic provision of information covering matters that concern both the business in general, and employees specifically. This is done through event-specific electronic communications (e.g. Dentsu International’s quarterly and year-end results); regular UK and Group-wide emails and practice or business unit-specific emails; and several electronic platforms for employee reference, including an intranet; ∙Annual employee satisfaction surveys; ∙Regular Townhall events; ∙Consultation with specific groups/individual employees regularly so that their views can be considered in making decisions about matters which affect them; ∙Disclosure of gender pay gap and pay comparison; and ∙The establishment of a Diversity, Equity and Inclusions Council, that is employee led. Customers The Company engages with its customers through dedicated client relationship teams, as well as global client management teams established in regional offices to maintain strong customer relationships. The Company develops various services, with an emphasis on innovation for clients and managing any conflicts of interest with multiple agencies. Due diligence is undertaken for all new clients and written contracts must be in place before commencing any significant work. Shareholders The Company is a 100% subsidiary of Dentsu International Holdings Limited, and the smallest group in which the results of the Company are consolidated is Dentsu Group Inc. The Directors consider engagement with the Group to be strong, and the flow of information regarding the Company’s activities transparent. Dentsu International Limited is kept informed about the Company’s performance through various management forums, which assists the Group in making decisions and reviewing performance as “One Dentsu”. This report was approved by the board and signed on its behalf.
................................................ R P Baldwin Director
Date: 8 July 2026
Page 2
AMPLIFI GLOBAL LIMITED |  |
DIRECTORS' REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The directors present their report and the financial statements for the year ended 31 December 2025.
Directors
The directors who served during the year were:
R P Baldwin
A C Shearly-Sanders
B Angove
Principal activity
The Company’s principal activity is media representation services which it undertakes on behalf of Dentsu International Limited (DIL), of which the Company is a subsidiary. The Company earns revenue from management recharges and contracts with customers. Management recharges relate to services provided to other group entities, whereas contract revenue relates to services provided under service level agreements with customers.
Financial instruments
The Company uses derivative financial instruments to mitigate currency risk.
Results and dividends
The loss for the year, after taxation, amounted to £365 k (2024 - profit £62 k). There were no dividends paid or declared in 2025 (2024: Nil).
Engagement with employees
It is the policy of the Company that there should be no unfair discrimination in considering applications for employment, including those from disabled persons. Should any employee become disabled, every practical effort is made to provide continued employment. The Directors are committed to maintain and develop communication and consultation procedures with employees, who in turn are encouraged to become aware of and involve themselves in the performance of their own division and the Company as a whole.
Political contributions
The Company made no political donations or incurred any political expenditure during the year (2024: Nil). Page 3
AMPLIFI GLOBAL LIMITED |  |
DIRECTORS' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
Going concern
The directors continue to adopt the going concern basis in preparing the financial statements. The Company has net assets of £5,214,000 (2024: £5,502,000) and net current assets of £5,157,000 (2024: £5,653,000). The financial statements are prepared on a going concern basis, which the directors consider to be appropriate. The Company is part of a cash pooling facility headed by Dentsu International Treasury Limited. The cash-pooling facility involves the daily closing cash position, whether positive or negative, being cleared to £nil via daily bank transfers to / from Dentsu Global a trading division of Dentsu UK Limited which in turn transfers to Dentsu International Treasury Limited. The Company can draw down on the cash pool to enable it to pay its obligations as they fall due, where required. As part of this facility, the Company had deposits of £2,329,000 (2024: £5,249,000). The directors have performed a going concern assessment for the period of not less than 12 months from the date of approval of these financial statements (“the going concern assessment period”), which indicates that the Company will have sufficient funds from its operations and deposits in the cash-pooling facility to meet its liabilities as they fall due for that period. Consequently, the directors are confident that the Company will have sufficient funds to continue to meet its liabilities as they fall due for at least 12 months from the date of approval of the financial statements and therefore have prepared the financial statements on a going concern basis.
Directors' responsibilities statement
The directors are responsible for preparing the Strategic report, the Directors' report and the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 101 ‘Reduced Disclosure Framework’. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period. In preparing these financial statements, the directors are required to: ∙select suitable accounting policies and then apply them consistently; ∙make judgments and accounting estimates that are reasonable and prudent; ∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Disclosure of information to auditor
Each of the persons who are directors at the time when this Directors' report is approved has confirmed that: ∙so far as the director is aware, there is no relevant audit information of which the Company's auditor is unaware, and ∙the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditor is aware of that information. Page 4
AMPLIFI GLOBAL LIMITED |  |
DIRECTORS' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
Other information
No other significant events have occurred since the end of the financial year and the Company’s principal activities remain unchanged.
Auditor
The auditor, Menzies LLP, will be proposed for reappointment in accordance with section 485 of the Companies Act 2006. This report was approved by the board and signed on its behalf.
................................................ R P Baldwin Director
Date: 8 July 2026
Page 5
AMPLIFI GLOBAL LIMITED |  |
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF AMPLIFI GLOBAL LIMITED
Opinion
We have audited the financial statements of Amplifi Global Limited (the 'Company') for the year ended 31 December 2025, which comprise the Statement of comprehensive income, the Statement of financial position, the Statement of changes in equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 101 ‘Reduced Disclosure Framework’ (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: ∙give a true and fair view of the state of the Company's affairs as at 31 December 2025 and of its loss for the year then ended; ∙have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and ∙have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the Annual Report other than the financial statements and our Auditor's report thereon. The directors are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Page 6
AMPLIFI GLOBAL LIMITED |  |
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF AMPLIFI GLOBAL LIMITED (CONTINUED)
Opinion on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit: ∙the information given in the Strategic report and the Directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and ∙the Strategic report and the Directors' report have been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic report or the Directors' report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: ∙adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or ∙the financial statements are not in agreement with the accounting records and returns; or ∙certain disclosures of directors' remuneration specified by law are not made; or ∙we have not received all the information and explanations we require for our audit.
Responsibilities of directors
As explained more fully in the Directors' responsibilities statement set out on page 4, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so. Page 7
AMPLIFI GLOBAL LIMITED |  |
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF AMPLIFI GLOBAL LIMITED (CONTINUED)
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: The Company is subject to laws and regulations that directly affect the financial statements including financial reporting legislation. We determined that the following laws and regulations were most significant including: The Companies Act 2006; Financial Reporting Standard 101; UK employment legislation; UK health and safety legislation; and General Data Protection Regulations. We assessed the extent of compliance with these laws and regulations as part of our procedures on the related financial statement items. We understood how the Company are complying with those legal and regulatory frameworks by making inquiries to management and those responsible for legal and compliance procedures. We corroborated our inquiries through our review of board minutes. The engagement partner assessed whether the engagement team collectively had the appropriate competence and capabilities to identify or recognise non-compliance with laws and regulations. The assessment did not identify any issues in this area. We assessed the susceptibility of the Company's financial statements to material misstatement, including how fraud might occur. Audit procedures performed by the engagement team included: ∙Understanding how those charged with governance considered and addressed the potential for override of controls or other inappropriate influence over the financial reporting process; ∙Challenging assumptions and judgments made by management in its significant accounting estimates; and ∙Identifying and testing journal entries, in particular any journal entries posted with unusual account combinations. As a result of the above procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in the following areas: ∙Posting of journals to the accounting software which are of a non-routine nature in terms of timing and amount; ∙Timing of revenue recognition; and ∙The use of management override of controls to manipulate results. Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditor's report. Page 8
AMPLIFI GLOBAL LIMITED |  |
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF AMPLIFI GLOBAL LIMITED (CONTINUED)
Use of our report
This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed. Miriam Hanley ACA (Senior statutory auditor) for and on behalf of Menzies LLP Chartered Accountants Statutory Auditor 2nd Floor, Midas House 62 Goldsworth Road Woking Surrey GU21 6LQ 8 July 2026 Page 9
AMPLIFI GLOBAL LIMITED |  |
STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 2025
| 2025 | 2024
Note | £000 | £000
Turnover | 4 | 18,327 | 12,599
Cost of sales |  | (1,907) | -
Gross profit |  | 16,420 | 12,599
Administrative expenses |  | (17,018) | (12,793)
Operating loss | 5 | (598) | (194)
Interest receivable and similar income | 10 | 215 | 384
(Loss)/profit before tax |  | (383) | 190
Tax on (loss)/profit | 11 | 18 | (128)
(Loss)/profit for the financial year |  | (365) | 62
Total comprehensive income for the year |  | (365) | 62
The notes on pages 13 to 26 form part of these financial statements.
Page 10
AMPLIFI GLOBAL LIMITED REGISTERED NUMBER:08411447 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £000 |  | £000
Fixed assets |  |  |  |  |
Intangible assets | 12 |  | 162 |  | 166
|  |  | 162 |  | 166
Non-current assets |  |  |  |  |
Debtors due after more than 1 year | 13 |  | 231 |  | -
|  |  | 231 |  | -
Current assets |  |  |  |  |
Debtors Within One Year | 13 | 16,293 |  | 14,996 |
Cash at bank and in hand |  | 1,984 |  | 82 |
|  | 18,277 |  | 15,078 |
Creditors: amounts falling due within one year | 14 | (13,120) |  | (9,425) |
Net current assets |  |  | 5,157 |  | 5,653
Creditors: amounts falling due after more than one year | 15 |  | (322) |  | (317)
Provisions for liabilities |  |  |  |  |
Other provisions | 16 | (14) |  | - |
|  |  | (14) |  | -
Net assets |  |  | 5,214 |  | 5,502
Capital and reserves |  |  |  |  |
Called up share capital | 17 |  | 1 |  | 1
Other reserves | 18 |  | 119 |  | 42
Profit and loss account | 18 |  | 5,094 |  | 5,459
|  |  | 5,214 |  | 5,502
The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ R P Baldwin
Director
Date: 8 July 2026
The notes on pages 13 to 26 form part of these financial statements. Page 11
AMPLIFI GLOBAL LIMITED |  |
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2025
| Called up share capital | Share-based payment reserves | Profit and loss account | Total equity
| £000 | £000 | £000 | £000
At 1 January 2024 | 1 | 170 | 5,397 | 5,568
Profit for the year | - | - | 62 | 62
Share-based payment expense | - | 27 | - | 27
Modification | - | (155) | - | (155)
At 1 January 2025 | 1 | 42 | 5,459 | 5,502
Loss for the year | - | - | (365) | (365)
Share-based payment expense | - | 77 | - | 77
At 31 December 2025 | 1 | 119 | 5,094 | 5,214
| The notes on pages 13 to 26 form part of these financial statements.
Page 12
AMPLIFI GLOBAL LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Amplifi Global Limited (“the Company”) is a private company limited by shares domiciled and registered in England and Wales. The registered number is 08411447 and the registered office is 10 Triton Street, Regent's Place, London, United Kingdom, NW1 3BF. In preparing these financial statements, the Company applies the recognition, measurement and disclosure requirements of International Accounting Standards in conformity with the requirements of the Companies Act 2006 (“Adopted IFRSs”), but makes amendments where necessary in order to comply with Companies Act 2006 and has set out below where advantage of the FRS 101 disclosure exemptions have been taken. The Company’s ultimate parent undertaking, Dentsu Group Inc., includes the Company in its consolidated financial statements. The consolidated financial statements of Dentsu Group Inc. are prepared in accordance with International Financial Reporting Standards and are available to the public and may be obtained from The Secretary, Dentsu Group Inc., 1-8-1 Higashi-shimbashi, Minato-ku, Tokyo 105-7050. This is the smallest group in which the results of the Company are consolidated These financial statements were prepared in accordance with Financial Reporting Standard 101 Reduced Disclosure Framework (“FRS 101”). 2.Significant accounting policies
The principal accounting policies applied in the preparation of these Financial Statements are set out below. These policies have been consistently applied to all years presented, unless otherwise stated.
| 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 Financial Reporting Standard 101 'Reduced Disclosure Framework' and the Companies Act 2006. The preparation of financial statements in compliance with FRS 101 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3). In these financial statements, the Company has applied the exemptions available under FRS 101 in respect of the following disclosures: ∙The requirements of IAS 7 Statement of Cash Flows ∙The requirements of the second sentence of paragraph 110 and paragraphs 113(a), 114, 115, 118, 119(a) to (c), 120 to 127 and 129 of IFRS 15 Revenue from Contracts with Customers ∙The requirements of paragraph 52, the second sentence of paragraph 89, and paragraphs 90, 91 and 93 of IFRS 16 Leases. The requirements of paragraph 58 of IFRS 16, provided that the disclosure of details in indebtedness relating to amounts payable after 5 years required by company law is presented separately for lease liabilities and other liabilities, and in total ∙The requirements of paragraphs 91-99 of IFRS 13 Fair Value Measurement ∙Disclosures in respect of capital management; ∙The effects of new but not yet effective IFRSs; ∙The requirements in IAS 24, Related party disclosures' to disclose related party transactions entered into between two or more members of a wholly owned group As the consolidated financial statements of Dentsu Group Inc. include the equivalent disclosures, the Company has also taken the exemptions under FRS 101 available in respect of the following disclosures: ∙Certain disclosures required by IFRS 13 Fair Value Measurement and the disclosures required by IFRS 7 Financial Instrument Disclosures. ∙The requirements of paragraphs 45(b) and 46-52 of IFRS 2 Share-based payment Page 13
AMPLIFI GLOBAL LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Significant accounting policies (continued)
| 2.2 | Going concern
The Company has net assets of £5,214,000 (2024: £5,502,000) and net current assets of £5,157,000 (2024: £5,653,000). The financial statements are prepared on a going concern basis, which the directors consider to be appropriate. The Company is part of a cash pooling arrangement headed by Dentsu International Treasury Limited. The cash-pooling facility involves the daily closing cash position, whether positive or negative, being cleared to £nil via daily bank transfers to / from Dentsu Global a trading division of Dentsu UK Limited which in turn transfers to Dentsu International Treasury Limited. The Company can draw down on the cash pool to enable it to pay its obligations as they fall due, where required. As part of this facility, the Company had deposits of £2,329,000 (2024: £5,249,000). The directors have performed a going concern assessment for the period of not less than 12 months from the date of approval of these financial statements (“the going concern assessment period”), which indicates that the Company will have sufficient funds from its operations and deposits in the cash-pooling facility to meet its liabilities as they fall due for that period. Consequently, the directors are confident that the Company will have sufficient funds to continue to meet its liabilities as they fall due for at least 12 months from the date of approval of the financial statements and therefore have prepared the financial statements on a going concern basis.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company’s functional currency and presentation currency is pounds sterling. Transactions in foreign currencies are translated to the Company’s functional currencies at the foreign exchange rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are retranslated to the functional currency at the foreign exchange rate ruling at that date. Non-monetary assets and liabilities that are measured in terms of historical cost in a foreign currency are translated using the exchange rate at the date of the transaction. Non-monetary assets and liabilities denominated in foreign currencies that are stated at fair value are retranslated to the functional currency at foreign exchange rates ruling at the dates the fair value was determined. Foreign exchange differences arising on translation are recognised in the profit and loss account. The Company does not apply hedge accounting of foreign exchange risks in its Company financial statements.
| 2.4 | Revenue
The Company’s principal activity is media representation services which it undertakes on behalf of Dentsu International Limited, of which the Company is a subsidiary. The Company earns revenue from: ∙management recharges for services provided to other group entities; ∙media, advertising and consultancy services; ∙payments from partners in respect of the development of media products and tools; and ∙returns on format rights. The Company recognises revenue when it has a binding contract with a customer. Revenue is recognised as control of a product or service is transferred to a customer. Revenue is measured based on the consideration to which the Company expects to be entitled in a contract with a customer and excludes amounts collected on behalf of third parties where the Company is acting as an agent. The Company acts as a principal when the services are controlled by the Company prior to being transferred to customers. An assessment of key indicators including pricing discretion, inventory risk and primary responsibility, is performed to establish if the Company is an agent or a principal in a particular contract. Page 14
AMPLIFI GLOBAL LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Significant accounting policies (continued)
| 2.4 | Revenue (continued)
Most of the Company’s contracts include many interconnected activities which are provided to the customer. In most instances, these activities are not considered distinct, or represent a series of activities which are substantially the same with the same pattern of transfer to the customer. As such, these activities are accounted for as a single performance obligation. However, when there are contracts with activities which are capable of being distinct, these are recognised as separate performance obligations. Where there are contracts with multiple performance obligations, the transaction price is allocated to the separate transaction prices based on relative stand-alone selling prices. Payments are typically received either at the outset of the contract or at specified milestones, depending on the nature and complexity of the performance obligations. Revenue is recognised as the performance obligation to which it relates is satisfied. Most of the Company’s revenue is recognised over time. When the Company recognises revenue over time it uses an appropriate measure, commensurate to the pattern of transfer of the service to the customer, to determine the rate of revenue recognition. These include: ∙Straight line ∙Milestones delivered ∙In proportion to the level of time work as a percentage of total expected time on a project ∙In proportion to costs incurred as a percentage of total expected costs. When revenue is in the form of a retainer, it is a stand-ready obligation to perform services on an ongoing basis over the life of the contract, and it is recognised over time on a straight-line basis, unless there is high seasonality. If there are high levels of seasonality, then the retainer revenue is recognised over time in proportion to the level of time spent of the total expected time for the contract. Contracts may include variable consideration, such as performance related fees, which are part of the transaction price. Such fees are recognised in line with the revenue recognised in respect of the underlying performance obligation, to the extent that is not highly probable to result in a significant reversal. Costs of obtaining a contract are expensed as the vast majority of the Company’s contracts run for 12 months or less. Costs incurred on behalf of clients and other third-party costs that have not yet been billed to clients are considered receivables under IFRS 15 and therefore are presented within Trade receivables and accrued income in the balance sheet. Assets and liabilities related to contracts with customers Contract assets primarily relate to the company’s rights to consideration for work completed but not billed at the reporting date. These are presented within trade receivables and accrued income and mainly represent accrued income where a performance obligation has been satisfied but the right to consideration is conditional and has not yet been billed. Deferred income balances presented within Creditors in the balance sheet are considered contract liabilities.
| 2.5 | Financial assets
Classification and measurement of financial assets All financial assets are initially measured at fair value. Management determines the classification and subsequent measurement of the financial asset based on the contractual terms at the initial recognition date. Financial assets at amortised cost The Company classifies its financial assets as measured at amortised cost only if both of the following criteria are met. • the asset is held within a business model whose objective is to collect the contractual cash flows, and • the contractual terms give rise to cash flows that are solely payments of principal and interest. All receivables and cash are categorised and valued at amortised cost. The amortised cost is reduced by Page 15
AMPLIFI GLOBAL LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Significant accounting policies (continued) impairment losses. Interest income, foreign exchange gains and losses and impairment are recognised in profit or loss. Any gain or loss on derecognition is recognised in profit or loss. Financial assets at fair value through profit or loss Financial assets at FVTPL include derivatives, and subsequent to initial recognition these are measured at fair value with net gains and losses, including any interest expense, recognised in profit or loss. Impairment of financial assets The Company considers evidence of impairment for these assets at both an individual asset and a collective level at each reporting date. All individually significant assets are individually assessed for impairment. Those found not to be impaired are then collectively assessed for any impairment that has been incurred but not yet individually identified. The Company applies the IFRS 9 simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for all trade and other receivables. Offsetting of balances within financial assets In line with IAS 32, the Company has a legally enforceable right, through signed legal agreements, to offset cash deposits and overdrafts that are in cash-pool arrangements with relationship banks, and there is an intention to settle on a net basis. The balances are included net in note 13 as part of “Amounts owed by group undertakings”. The Company does not offset other financial assets and liabilities where there is no legally enforceable right to do so. Financial liabilities and equity Classification and measurement Management determines the classification of its financial liabilities as either debt or equity at initial recognition according to the substance of the contractual arrangements entered in to. All financial liabilities are measured subsequently at amortised cost using the effective interest method or at fair value through profit or loss (“FVTPL”) as described below: Financial liabilities measured at amortised cost using the effective interest method Financial liabilities measured at amortised cost using the effective interest method are non-derivative financial liabilities which are not designated on initial recognition as liabilities at FVTPL. Any subsequent interest expense and foreign exchange gains and losses are recognised in profit or loss. Any gain or loss on derecognition is also recognised in profit or loss. Financial liabilities at fair value through profit or loss Financial liabilities at FVTPL include derivatives, and subsequent to initial recognition these are measured at fair value with net gains and losses, including any interest expense, recognised in profit or loss.
| 2.6 | Interest receivable and interest payable
Interest receivable and interest payable and similar expenses include interest payable, unwinding of the discount on provisions, and net foreign exchange losses that are recognised in the profit and loss account (see foreign currency accounting policy). Other interest receivable and similar income include interest receivable on funds invested and net foreign exchange gains. Interest income and interest payable is recognised in profit or loss as it accrues, using the effective interest method. Foreign currency gains and losses are reported on a net basis. Page 16
AMPLIFI GLOBAL LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Significant accounting policies (continued)
| 2.7 | Employee benefits
Defined contribution plans A defined contribution plan is a post-employment benefit plan under which the company pays fixed contributions into a separate entity and will have no legal or constructive obligation to pay further amounts. Obligations for contributions to defined contribution pension plans are recognised as an expense in the profit and loss account in the periods during which services are rendered by employees. Short Term Benefits Short-Term employee benefit obligations are measured on an undiscounted basis and are expensed as the related service is provided. A liability is recognised for the amount expected to be paid under short-term cash bonus or profit sharing plans if the Company has a present legal or constructive obligation to pay this amount as a result of past service provided by the employee and the obligation can be estimated reliably. Termination Benefits Termination benefits are recognised as an expense when the Company is demonstrably committed, without realistic possibility of withdrawal, to a formal detailed plan to either terminate employment before the normal retirement date, or to provide termination benefits as a result of an offer made to encourage voluntary redundancy. Termination benefits for voluntary redundancies are recognised as an expense if the Company has made an offer of voluntary redundancy, it is probably that the offer will be accepted, and the number of acceptances can be estimated reliably. If benefits are payable more than 12 months after the reporting date, then they are discounted to their present value. Deferred incentives Liabilities are held in respect of deferred incentive payments to certain employees in relation to the Group's long-term incentive schemes. The payment of these incentives is conditional on continued employment for specific periods and, in certain cases, on business performance. The incentive is discounted to determine its present value and is recognised on a straight-line basis in profit or loss over the specified period. Any remeasurements are recognised in profit or loss in the period which they arise. Share-based payments Share-based payments are transactions where the company receives goods or services in exchange for consideration in the form of equity instruments of Dentsu Group Inc (equity-settled), or cash or other assets for amounts that are based on the price of equity instruments of the Group (cash-settled). Equity-settled arrangements are measured at fair value (excluding the effect of non-market based vesting conditions) at the date of the grant. The fair value is expensed on a straight-line basis over the vesting period, with a corresponding increase in equity. The amount recognised as an expense is adjusted to reflect the actual number of shares that are expected to vest. Page 17
AMPLIFI GLOBAL LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Significant accounting policies (continued)
| 2.7 | Employee benefits (continued)
The fair value of the amount payable to employees in respect of the share awards which are assessed as being cash-settled is recognised as an expense with a corresponding increase in liabilities over the vesting period. The liability is remeasured at each reporting date and settlement date and any changes in the liability are recognised in profit and loss. A change in the classification of the share-based payment from equity-settled to cash-settled may occur due to change in settlement approach. Such a modification leads to a reclassification, at the date of modification, of an amount equal to the fair value of the liability from equity to liabilities. Any subsequent remeasurement of the liability from the date of modification until settlement date is recognised in profit or loss.
| 2.8 | Taxation
Tax on the profit or loss for the year comprises current and deferred tax. Tax is recognised in the profit and loss account except to the extent that it relates to items recognised directly in equity or other comprehensive income, in which case it is recognised directly in equity or other comprehensive income. Current tax is the expected tax payable or receivable on the taxable income or loss for the year, using tax rates enacted or substantively enacted at the balance sheet date, and any adjustment to tax payable in respect of previous years. Deferred tax is provided on temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. The amount of deferred tax provided is based on the expected manner of realisation or settlement of the carrying amount of assets and liabilities, using tax rates enacted orsubstantively enacted at the balance sheet date. A deferred tax asset is recognised only to the extent that it is probable that future taxable profits will be available against which the temporary difference can be utilised. 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. Page 18
AMPLIFI GLOBAL LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Significant accounting policies (continued)
| 2.9 | Intangible assets
Separately acquired intangible assets, such as format rights, are capitalised at cost and subsequently stated at historical cost less amortisation. The cost of the asset includes expenditure that is directly attributable to the acquisition of the rights. Impairment of non-financial assets The carrying amounts of the Company’s non-financial assets are reviewed at each reporting date to determine whether there is any indication of impairment. If any such indication exists, then the asset’s recoverable amount is estimated. The recoverable amount of an asset or cash-generating unit is the greater of its value in use and its fair value less costs to sell. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. For the purpose of impairment testing, assets that cannot be tested individually are grouped together into the smallest group of assets that generates cash inflows from continuing use that are largely independent of the cash inflows of other assets or groups of assets (the “cash-generating unit” or “CGU”). An impairment loss is recognised if the carrying amount of an asset or its CGU exceeds its estimated recoverable amount. Impairment losses are recognised in profit or loss. Impairment losses recognised in prior periods are assessed at each reporting date for any indications that the loss has decreased or no longer exists. An impairment loss is reversed if there has been a change in the estimates used to determine the recoverable amount. An impairment loss is reversed only to the extent that the asset’s carrying amount does not exceed the carrying amount that would have been determined, net of depreciation or amortisation, if no impairment loss had been recognised. Amortisation Amortisation is charged to the profit and loss account on a straight-line basis over the estimated useful lives of intangible assets (both internally generated and separately acquired) unless such lives are indefinite. Intangible assets with an indefinite useful life and goodwill are systematically tested for impairment at each balance sheet date. Other intangible assets are amortised from the date they are available for use. The estimated useful lives are as follows:
|  |  |  | Format rights | - |  | 20% to 33% per annum
Gains or losses arising from derecognition of an intangible asset are measured as the difference between the net disposal proceeds and the carrying amount of the asset and are recognised in the income statement.
| 2.10 | Cash and cash equivalents
Cash and cash equivalents comprise cash balances and call deposits. Bank overdrafts that are repayable on demand and form an integral part of the Company’s cash management are included as a component of cash and cash equivalents.
| 2.11 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss. Page 19
AMPLIFI GLOBAL LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
3. | Judgments in applying accounting policies and key sources of estimation uncertainty
The Company makes estimates and judgements concerning the future, and the resulting estimates may, by definition, vary from the related actual results. The Directors consider the critical accounting estimates and judgements to be: Revenue recognition Judgement is required in selecting the appropriate timing and amount of revenue recognised, particularly where the Company recognises variable consideration. Revenue is only recognised to the extent that it is not highly probable to result in significant reversal and, where there is a performance related element, to the extent to which the performance criteria have been met. Provisions A provision is recognised in the balance sheet when the Company has a present legal or constructive obligation as a result of a past event, that can be reliably measured and it is probable that an outflow of economic benefits will be required to settle the obligation. Provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects risks specific to the liability.
4. | Turnover
| An analysis of turnover by class of business is as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £000 | £000
| Management recharges | 7,903 | 6,568
| Revenue from contract with customers | 10,424 | 6,031
|  | 18,327 | 12,599
Analysis of turnover by country of destination:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £000 | £000
| UK & Europe | 15,061 | 10,093
| Rest of the world | 3,266 | 2,506
|  | 18,327 | 12,599
| Contract assets balances (consisting of accrued income) recognised as at 31 December 2025 total £3,390,000 (2024: £2,558,000). Revenue recognised in the reporting period that had been included in the contract liability balance at the beginning of the period is immaterial. Revenue recognised in the reporting period from performance obligations satisfied (or partially satisfied) in previous periods is immaterial.
Page 20
AMPLIFI GLOBAL LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Operating loss
| The operating loss is stated after charging:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £000 | £000
| Impairment of tangible fixed assets | - | 300
| Amortisation of intangible assets | 4 | 38
| Foreign exchange gains/(losses) | (74) | (29)
|  | - | -
6. | Auditor's remuneration
| During the year, the Company obtained the following services from the Company's auditor:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £000 | £000
| Fees payable to the Company's auditor for the audit of the Company's financial statements | 24 | 150
7. | Employees
| Staff costs, including directors' remuneration, were as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £000 | £000
| Wages and salaries | 11,405 | 8,795
| Social security costs | 1,074 | 639
| Cost of defined contribution scheme | 463 | 356
|  | 12,942 | 9,790
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Employees | 98 | 75
Page 21
AMPLIFI GLOBAL LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
8. | Directors' remuneration
|  |  |  |  | 2025 | 2024
|  |  |  |  | £000 | £000
| Directors' salaries | 1,135 | 887
| Directors' pension costs | 121 | 116
|  | 1,256 | 1,003
| During the year retirement benefits were accruing to 2 directors (2024 - 2) in respect of defined contribution pension schemes.
| The highest paid director received remuneration of £765 thousand (2024 - £629 thousand).
| For the entirety of 2025, one of the directors was also either an employee or director of another Group entity. They were paid by that entity and the portion of their directors’ emoluments and direct pension contributions that are estimated to relate to their services to the Company, in the current and prior year, are trivial. During the year the number of Directors who were receiving benefits and share incentives was 2 (2024: 2). The comparatives for directors’ remuneration for the year ended 31 December 2024 have been restated. Employer’s national insurance contributions previously included within directors’ remuneration have been excluded from directors’ remuneration in accordance with the applicable reporting requirements. As a result, directors’ remuneration for the prior year has decreased by £119,000, and highest paid director has decreased by £72,000. There is no impact on the reported profit for the year.
9. | Share-based payments
In 2021, the Group introduced a new Dentsu Share Plan which entitles key management personnel and senior employees to equity in Dentsu Group Inc. as compensation for performance of their duties while in office. The share plan is expected to run annually with awards vesting over a 3-year service period. The number of shares to vest will depend on the achievement of performance conditions including: three-year Total shareholder return (TSR) vs Tokyo Stock Price Index, three-year TSR vs peer group and Compound annual growth rate of consolidated underlying operating profit of the Dentsu Group over three years. At the end of each reporting period, the Company revises its estimates of the number of options that are expected to vest based on the non-market vesting conditions. It recognises the impact of the revision to original estimates, if any, in the income statement. Two Amplifi Global Limited employees have been granted shares as part of this scheme in the year, the cost relating to share-based payments included in the profit and loss was £77,000 (2024 gain: £75,000). The corresponding balance has been recognised in the share-based payments reserve and non-current liabilities.
10. | Interest receivable
|  |  |  |  | 2025 | 2024
|  |  |  |  | £000 | £000
| Interest income from deposits held with group undertakings | 215 | 384
|  | 215 | 384
Page 22
AMPLIFI GLOBAL LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
11. | Taxation
|  |  |  |  | 2025 | 2024
|  |  |  |  | £000 | £000
| Corporation tax |  |
| Current tax on profits for the year | (93) | 128
| Adjustments in respect of previous periods | 75 | -
|  | (18) | 128
| Total current tax | (18) | 128
| Deferred tax |  |
| Total deferred tax | - | -
| (Loss)/profit for the financial year | (18) | 128
| Factors affecting tax charge for the year
| The tax assessed for the year is higher than (2024 - higher than) the standard rate of corporation tax in the UK of 25% (2024 - 25%). The differences are explained below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £000 | £000
| (Loss)/profit on ordinary activities before tax | (383) | 190
| (Loss)/profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2024 - 25%) | (96) | 47
| Effects of: |  |
| Expenses not deductible for tax purposes, other than goodwill amortisation and impairment | 1 | 2
| Adjustments to tax charge in respect of prior periods | 75 | -
| Short-term timing difference leading to an increase (decrease) in taxation | 2 | 79
| Total tax charge for the year | (18) | 128
| The Company is within the scope of Pillar Two legislation and has applied the mandatory temporary exception under IAS 12 in respect of deferred taxes arising from Pillar Two income taxes. The Company has elected to apply the disclosure exemption available under FRS 101, and equivalent disclosures are included in the Group's consolidated financial statements.
| Factors that may affect future tax charges
There were no factors that may affect future tax charges Page 23
AMPLIFI GLOBAL LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
12. | Intangible assets
|  | Format rights
|  | £000
| Cost |
| At 1 January 2025 | 759
| At 31 December 2025 | 759
| Amortisation |
| At 1 January 2025 | 593
| Charge for the year on owned assets | 4
| At 31 December 2025 | 597
| Net book value |
| At 31 December 2025 | 162
| At 31 December 2024 | 166
Page 24
AMPLIFI GLOBAL LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
13. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £000 | £000
| Due after more than one year |  |
| Prepayments and accrued income | 231 | -
|  | 231 | -
|  |  |  |  | 2025 | 2024
|  |  |  |  | £000 | £000
| Due within one year |  |
| Trade debtors and accrued income | 5,553 | 3,859
| Amounts owed by group undertakings | 5,418 | 6,132
| Other debtors | 5,066 | 4,968
| Prepayments | 256 | 37
|  | 16,293 | 14,996
14. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £000 | £000
| Trade creditors | 21 | 10
| Amounts owed to group undertakings | 10,641 | 8,103
| Taxation and social security | 230 | 43
| Other creditors | 126 | 302
| Accruals and deferred income | 2,102 | 967
|  | 13,120 | 9,425
| Disclosure of the terms and conditions attached to the non-equity shares is made in note 17.
15. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £000 | £000
| Long-term bonus scheme | 322 | 315
| Share based payment liability | - | 2
|  | 322 | 317
Page 25
AMPLIFI GLOBAL LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
16. | Provisions
|  | Restructuring provision
|  | £000
| Charged to profit or loss | 14
| At 31 December 2025 | 14
| During 2025 the Company introduced a restructuring programme targeted at business simplification. Key assumptions applied in the calculation of the provision included local legislation in respect of severance payments and average employee salaries. There was uncertainty in respect of the value and timing of payments pending the results of employee consultation and other regulatory procedures.
17. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £000 | £000
| Shares classified as equity
|  | Allotted, called up and fully paid |  |
|  | 1,000 (2024 - 1,000) Ordinary shares of £1.00 each | 1 | 1
18. | Reserves
Share-based payment reserve This reserve represents the value of share options granted to employees as part of their compensation. This reserve accounts for the cost of share-based payment transactions and reflects the share options' fair value at the time of the grant. Profit and loss account This reserve includes all current and prior retained profits and losses, less dividends.
19. | Ultimate parent undertaking
The Company is a wholly owned subsidiary of Dentsu International Holdings Limited, whose registered address is 10 Triton Street, Regent’s Place, London, United Kingdom, NW1 3BF. The results of the Company are consolidated in that of the ultimate parent company and controlling party, Dentsu Group Inc., a company incorporated in Tokyo and registered in Japan. The consolidated financial statements can be obtained from: The Secretary, Dentsu Group Inc., 1-8-1 Higashi-shimbashi, Minato-ku, Tokyo 105-7050.
20. | Subsequent events
There were no significant events subsequent to 31 December 2025.
Page 26