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Registration number: 08154236

Rocketer Consulting Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Rocketer Consulting Limited

Contents

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

Rocketer Consulting Limited

Company Information

Directors | Mr N J Barnett Mr J A Levin Mr S A Meadows Mr N A M Gorey

Registered office | Centenary House Upper First Floor Palliser Road London W14 9EQ

Accountants | Vale & West Accountancy Services Limited Chartered AccountantsVictoria House 26 Queen Victoria Street Reading Berkshire RG1 1TG

Rocketer Consulting Limited

(Registration number: 08154236)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 281 | -
Investments | 5 | 611,050 | 611,050
|  | 611,331 | 611,050
Current assets |  |  |
Debtors | 6 | 2,721,245 | 2,677,824
Cash at bank and in hand |  | 803,298 | 462,426
|  | 3,524,543 | 3,140,250
Creditors: Amounts falling due within one year | 7 | (704,247) | (521,568)
Net current assets |  | 2,820,296 | 2,618,682
Total assets less current liabilities |  | 3,431,627 | 3,229,732
Creditors: Amounts falling due after more than one year | 7 | - | (6,745)
Net assets |  | 3,431,627 | 3,222,987
Capital and reserves |  |  |
Called up share capital |  | 133 | 133
Share premium reserve |  | 3,588,290 | 3,588,290
Retained earnings |  | (156,796) | (365,436)
Shareholders' funds |  | 3,431,627 | 3,222,987

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 25 June 2026 and signed on its behalf by:

Mr N J Barnett Director

Rocketer Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

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

The address of its registered office is:
Centenary House
Upper First Floor
Palliser Road
London
W14 9EQ

These financial statements were authorised for issue by the Board on 25 June 2026.

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and 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.

Tax

The tax expense for the period comprises 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.

Rocketer Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2 | Accounting policies (continued)

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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
Computer equipment | Straight line over 3 years

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.

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.

Rocketer Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2 | Accounting policies (continued)

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or 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.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 4).

Rocketer Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

4 | Tangible assets

| Office equipment £ | Total £
Cost or valuation
Additions | 349 | 349
At 31 December 2025 | 349 | 349
Depreciation
Charge for the year | 68 | 68
At 31 December 2025 | 68 | 68
Carrying amount
At 31 December 2025 | 281 | 281

5 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 611,050 | 611,050

Subsidiaries | £
Cost or valuation
At 1 January 2025 | 611,050
Provision
Carrying amount
At 31 December 2025 | 611,050
At 31 December 2024 | 611,050

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Rocketer Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

5 | Investments (continued)

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Subsidiary undertakings
Facebook Ensure Solutions Limited | Centenary House Palliser Road London W14 9EQ England | Ordinary and Ordinary A Shares | 100% | 100%
Hercules Software Limited | Centenary House Palliser Road London W14 9EQ England | Ordinary Shares | 100% | 100%
Media Arbitrage Platform Limited | Centenary House Palliser Road London W14 9EQ England | Ordinary Shares | 100% | 100%
Rocketer Fuel Limited | Centenary House Palliser Road London W14 9EQ England | Ordinary Shares | 100% | 100%

Subsidiary undertakings
Facebook Ensure Solutions Limited The principal activity of Facebook Ensure Solutions Limited is Advertising Services.
Hercules Software Limited The principal activity of Hercules Software Limited is Software Development.
Media Arbitrage Platform Limited The principal activity of Media Arbitrage Platform Limited is Software Development.
Rocketer Fuel Limited The principal activity of Rocketer Fuel Limited is Software Development.

Rocketer Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

6 | Debtors

Current | Note | 2025 £ | 2024 £
Trade debtors |  | 163,423 | 571,106
Amounts owed by related parties | 9 | 2,535,644 | 1,620,425
Prepayments |  | 16,986 | 42,253
Other debtors |  | 5,192 | 444,040
|  | 2,721,245 | 2,677,824

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 6,667 | 10,163
Trade creditors |  | 32,948 | 27,050
Taxation and social security |  | 341,762 | 25,485
Other creditors |  | 322,870 | 458,870
|  | 704,247 | 521,568

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | - | 6,745

Rocketer Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | - | 6,745

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 6,667 | 9,922
Bank overdrafts | - | 241
| 6,667 | 10,163

9 | Related party transactions

Loans to related parties

2025 | Subsidiary £ | Key management £ | Total £
At start of period | 1,620,625 | 401,098 | 2,021,723
Advanced | 2,043,046 | - | 2,043,046
Repaid | (1,128,027) | (401,098) | (1,529,125)
At end of period | 2,535,644 | - | 2,535,644

2024 | Subsidiary £ | Key management £ | Total £
At start of period | 1,697,460 | - | 1,697,460
Advanced | 1,189,458 | 401,098 | 1,590,556
Repaid | (1,266,293) | - | (1,266,293)
At end of period | 1,620,625 | 401,098 | 2,021,723