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REGISTERED NUMBER: 06717335 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| UBERVU LIMITED |

UBERVU LIMITED (REGISTERED NUMBER: 06717335)

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

UBERVU LIMITED

COMPANY INFORMATION

for the Year Ended 31 December 2025

| DIRECTORS: | C Segal

| K Amlani

| REGISTERED OFFICE: | 10 John Street

| London

| WC1N 2EB

| REGISTERED NUMBER: | 06717335 (England and Wales)

| AUDITORS: | Oury Clark Chartered Accountants

| Statutory Auditors

| Herschel House

| 58 Herschel Street

| Slough

| Berkshire

| SL1 1PG

UBERVU LIMITED (REGISTERED NUMBER: 06717335)

BALANCE SHEET

31 December 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

FIXED ASSETS

Investments | 4 | - |  | - |  |

CURRENT ASSETS

Debtors | 5 | 4,317 |  | 3,865 |  |

Cash at bank | 6,231 |  | 5,117 |  |

10,548 |  | 8,982 |  |

CREDITORS

Amounts falling due within one year | 6 | 549,614 |  | 548,048 |  |

NET CURRENT LIABILITIES | (539,066 | ) | (539,066 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (539,066 | ) | (539,066 | ) |

CAPITAL AND RESERVES

Called up share capital | 7 | 10,654 |  | 10,654 |  |

Share premium | 2,405,731 |  | 2,405,731 |  |

Retained earnings | (2,955,451 | ) | (2,955,451 | ) |

SHAREHOLDERS' FUNDS | (539,066 | ) | (539,066 | ) |

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 August 2026 and were signed on its behalf by:

K Amlani - Director

UBERVU LIMITED (REGISTERED NUMBER: 06717335)

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| UberVu 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.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| The entity operates on a cost reimbursement basis. There is limited activity during the period and as such the Directors are considering winding up the entity. As no decision has been made on the matter, the going concern basis has been adopted.

| The financial statements have been prepared on the going concern basis as a result of ultimate parent company support. The ultimate parent company Hootsuite Inc. has pledged to support Ubervu Limited for at least 12 months and 1 day from the signing of the audit report attached to these financial statements. However, there is a material uncertainty as to the ultimate parent company's ability to provide this support.

| This is due to the ultimate parent company having net liabilities of $56.17 million. This figures includes a $10 million fair value of the preference share conversion option and a $35 million warrant liability . The ultimate parent company also reported net current liabilities of $102.9 million. In addition, deferred revenue of $148.7 million was recognised, with an associated profit margin of $105.1 million. Excluding this margin, the ultimate parent company's net current asset or liability position is dependent on whether the preference shares are redeemed. If the preference shares are redeemed then the par value repayable is $121.76 million and the ultimate parent company would need to secure alternative financing in order to continue as a going concern and, as a result, may be unable to provide the financial support required by the UK subsidiary. These preference shares can be redeemed on or after May 31, 2027. Historically the ultimate parent company has received assurances from the shareholders that they will not redeem the preference shares, and the Directors believe this is still the case as these shares have not been redeemed for several years.

| If an alternative basis to the going concern basis was adopted, there would be a decrease in amounts owed to group undertakings by £534,464 included within creditors and profit for the year will increase by £534,464 as a result of the intercompany loan being forgiven.

| Preparation of consolidated financial statements

| The financial statements contain information about UberVu Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company has taken the option under Section 399 of the Companies Act 2006 not to prepare consolidated financial statements.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

| Turnover represents amounts charged to the company's parent company under a transfer pricing agreement, excluding value added tax. Turnover is recognised on completion of the service. Turnover is wholly attributable to the principal activity of the company. Costs are reimbursed by the parent company with no mark-up.

UBERVU LIMITED (REGISTERED NUMBER: 06717335)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange 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.

| Financial instruments

| Basic financial instruments as covered by Section 11 of FRS102 are measured at amortised cost. The company does not have any other financial instruments as covered by Section 12 of FRS102.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

UBERVU LIMITED (REGISTERED NUMBER: 06717335)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2025

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 113,985 |  |

| PROVISIONS

| At 1 January 2025

| and 31 December 2025 | 113,985 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | - |  |

| The company's investments at the Balance Sheet date in the share capital of companies include the following:

| UberVu US (incorporated in USA) - 100% holding

| Sc Uberview SRL (incorporated in Romania) - 100% holding

| These investments have been fully impaired.

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Amounts owed by group undertakings | 3,865 |  | 3,865 |  |

| Other debtors | 452 |  | - |  |

4,317 |  | 3,865 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Amounts owed to group undertakings | 534,434 |  | 533,688 |  |

| Taxation and social security | - |  | 2,960 |  |

| Other creditors & accruals | 15,180 |  | 11,400 |  |

549,614 |  | 548,048 |  |

UBERVU LIMITED (REGISTERED NUMBER: 06717335)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2025

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 452,001 | Ordinary | £0.01 | 4,520 |  | 4,520 |  |

| 613,387 | A preferred | £0.01 | 6,134 |  | 6,134 |  |

10,654 |  | 10,654 |  |

8. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Amy Enslin (Senior Statutory Auditor)

| for and on behalf of Oury Clark Chartered Accountants

| We would like to draw your attention to the following statement contained within our audit report as included within the full financial statements:-

| "Material uncertainty related to going concern

| We draw attention to note 2 in the financial statements. The note describes that the financial statements have been prepared on the going concern basis as the ultimate parent company Hootsuite Inc., has confirmed its willingness to support the company for a period of at least 12 months and 1 day from the date on which the audit report is signed.

| As outlined in note 2, the ultimate parent company has convertible preference shares which can be redeemed. If these shares were redeemed and no alternative funding arrangements were put in place, such redemption could give rise to significant doubt regarding the company's ability to continue as a going concern.

| These events or conditions indicate the existence of a material uncertainty which may cast significant doubt on the company's ability to continue as a going concern. The financial statements do not include any adjustments that would result if the company were unable to continue as a going concern.

| Our opinion is not modified in respect of this matter.

| Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report."

| We would like to draw your attention to the following statement contained within our audit report as included within the full financial statements:-

| "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 a Report of the Auditors 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."

UBERVU LIMITED (REGISTERED NUMBER: 06717335)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2025

9. | ULTIMATE CONTROLLING PARTY

| Hootsuite Inc. (incorporated in Canada) is regarded by the directors as being the company's ultimate parent company. The company is registered at 111 East 5th Avenue, Vancouver, BC, V5T 4L1, Canada. This is the largest and smallest group for which consolidated financial statements are produced. These are not publicly available.

| There is no ultimate controlling party.

| On 30 April 2025, all shares held in Ubervu Limited by Hootsuite Inc. were transferred to Hootsuite Holdings Inc., a newly established parent entity within the group structure. This transaction represents a change in the immediate parent undertaking of the company.