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Registration number: 12055893

Media Arbitrage Platform Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Media Arbitrage Platform Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 5

Media Arbitrage Platform Limited

Company Information

Directors | Mr N J Barnett Mr N A M Gorey

Registered office | Centenary House Palliser Road London W14 9EQ

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

Media Arbitrage Platform Limited

(Registration number: 12055893)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 23,912 | 46,718
Creditors: Amounts falling due within one year | 5 | (115,508) | (115,508)
Net liabilities |  | (91,596) | (68,790)
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | (91,696) | (68,890)
Shareholders' deficit |  | (91,596) | (68,790)

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

Media Arbitrage Platform 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
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.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Software development | 5 years straight line

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.

Media Arbitrage Platform Limited

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

2 | Accounting policies (continued)

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 0 (2024 - 0).

4 | Intangible assets

| Internally generated software development costs £ | Total £
Cost or valuation
At 1 January 2025 | 114,028 | 114,028
At 31 December 2025 | 114,028 | 114,028
Amortisation
At 1 January 2025 | 67,310 | 67,310
Amortisation charge | 22,806 | 22,806
At 31 December 2025 | 90,116 | 90,116
Carrying amount
At 31 December 2025 | 23,912 | 23,912
At 31 December 2024 | 46,718 | 46,718

Media Arbitrage Platform Limited

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

5 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 6 | 115,508 | 115,508

6 | Related party transactions

Loans from related parties

2025 | Parent £ | Entities with joint control or significant influence £ | Total £
At start of period | 33,390 | 82,318 | 115,708
At end of period | 33,390 | 82,318 | 115,708

2024 | Parent £ | Entities with joint control or significant influence £ | Total £
At start of period | 33,290 | 80,638 | 113,928
Advanced | - | 1,680 | 1,680
Repaid | 100 | - | 100
At end of period | 33,390 | 82,318 | 115,708

7 | Parent and ultimate parent undertaking

The company's immediate parent is Rocketer Consulting Limited, incorporated in England and Wales.