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REGISTERED NUMBER: 08056847 (England and Wales)

| STRATEGIC REPORT, REPORT OF THE DIRECTORS AND |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| HOOTSUITE MEDIA UK LIMITED |

HOOTSUITE MEDIA UK LIMITED (REGISTERED NUMBER: 08056847)

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Strategic Report | 2 |

| Report of the Directors | 3 |

| Report of the Independent Auditors | 4 |

| Income Statement | 8 |

| Other Comprehensive Income | 9 |

| Balance Sheet | 10 |

| Statement of Changes in Equity | 11 |

| Cash Flow Statement | 12 |

| Notes to the Cash Flow Statement | 13 |

| Notes to the Financial Statements | 14 |

HOOTSUITE MEDIA UK 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: | 08056847 (England and Wales)

| AUDITORS: | Oury Clark Chartered Accountants

| Statutory Auditors

| Herschel House

| 58 Herschel Street

| Slough

| Berkshire

| SL1 1PG

HOOTSUITE MEDIA UK LIMITED (REGISTERED NUMBER: 08056847)

STRATEGIC REPORT

for the Year Ended 31 December 2025

The directors present their strategic report for the year ended 31 December 2025.

Hootsuite Media UK Limited ("Hootsuite Media UK" or "Company") is a subsidiary of its ultimate parent company, Hootsuite Inc. Hootsuite Media UK Limited exists to provide marketing support services and as required services from time to time for the benefit of the parent.

Hootsuite Inc. is a social media management company engaged in the design, development, marketing, distribution and provision of social media platforms and related services. Hootsuite Media UK Limited is exposed to liquidity risk as it is reliant on Hootsuite Inc. for funding of its continued operations. The Company monitors its liquidity requirements regularly to ensure that Hootsuite Inc. provides sufficient cash to meet any obligations.

In the year to 31 December 2025 Hootsuite Media UK Limited reported an increase in revenue of 17% to £15,212,751 (2024: £13,050,583), and an increase in gross profit of 1% to £2,458,117 (2024: £2,437,536). Overall, net profit before taxes showed a decrease of 18% to £577,027 (2024: £704,586).

ON BEHALF OF THE BOARD:

K Amlani - Director

6 August 2026

HOOTSUITE MEDIA UK LIMITED (REGISTERED NUMBER: 08056847)

REPORT OF THE DIRECTORS

for the Year Ended 31 December 2025

The directors present their report with the financial statements of the company for the year ended 31 December 2025.

DIVIDENDS

No dividends will be distributed for the year ended 31 December 2025.

DIRECTORS

The directors during the year under review were:

C Segal

K Amlani

The directors holding office at 31 December 2025 did not hold any beneficial interest in the issued share capital of the company at 1 January 2025 or 31 December 2025.

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Strategic Report, the Report of the Directors 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 United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). 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 judgements 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 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.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, Oury Clark Chartered Accountants, are deemed to be re-appointed under Section 487 (2) of the Companies Act 2006.

ON BEHALF OF THE UK DIRECTORS:

K Amlani - Director

6 August 2026

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

HOOTSUITE MEDIA UK LIMITED

Opinion

We have audited the financial statements of HootSuite Media UK Limited (the 'company') for the year ended 31 December 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity, Cash Flow Statement and Notes to the Cash Flow Statement, Notes to the Financial Statements, 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 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (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 profit 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 Auditors' 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 UK, including the FRC'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.

Material uncertainty relating 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.

Emphasis of matter

We draw attention to note 2 of the financial statements which describes the position of an intercompany balance of £7,592,658 included within debtors. The recoverability of this debt is dependent on the ultimate parent company shareholders not redeeming the preference shares as noted above. Our opinion is not modified in this respect.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

HOOTSUITE MEDIA UK LIMITED

Other information

The directors are responsible for the other information. The other information comprises the information in the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

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.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is consistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be misstated. If we identify such inconsistencies or apparent 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 misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions 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 Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Strategic Report and the Report of the Directors 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 any matters in the Strategic Report or the Report of the Directors that are inconsistent with our overall view of the financial statements.

We have nothing to report in respect of the following matters where 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 Statement of Directors' Responsibilities set out on page three, 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 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.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

HOOTSUITE MEDIA UK LIMITED

Auditors' 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 a Report of the Auditors 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:

Identifying and assessing potential irregularities, including fraud

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

- Considering the nature of the industry, sector, control environment and current business activities, including possible performance targets and subsequent remuneration.

- Enquiring of management concerning policies and procedures relating to:

1. Complying with laws and regulations and whether there were any instances of non-compliance.

2. Mitigating, detecting and responding to fraud risk and whether there has been any actual or possible instances of fraud.

- Discussing within the engagement team regarding how and where fraud may occur in the financial statements along with the possible indicators of fraud. We identified management override as the area most likely to be susceptible to fraud.

- Discussing within the engagement team the legal and regulatory framework in which the company operates and in particular those which would have an impact on the financial statements. The key laws and regulations considered were the Companies Act 2006, UK tax legislation and UK employment law.

Audit response to the risks identified

As noted above, we identified management override as the matter that would most likely be susceptible to fraud. Our procedures to respond to this risk included the following:

- Review of the nominal ledger and journals posted in the year to ensure there was no evidence of management override.

Further, we also identified compliance with the Companies Act 2006, UK tax legislation and UK employment law as being key areas where there may be possible non-compliance. Our procedures to respond to these risks included the following:

- Review the financial statement disclosures with completion of a disclosure checklist and testing to supporting documentation to assess compliance with the Companies Act 2006;

- Review the corporation tax return to ensure it complies with UK tax legislation and completion of our detailed corporation tax checklist;

- A safeguard review of the financial statements by a qualified accountant independent of the audit team;

- A safeguard review of the corporation tax by a Chartered Tax Adviser independent of the audit team;

- Review legal fees for indications of material issues arising out of non-compliance with employment law, and check a sample of compliance with right to work checks.

The above matters and identified laws and regulations and potential fraud risks were communicated to all engagement team members in order to enable the team to have the ability to identify such risks. The whole team remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

There are inherent limitations in the audit procedures described above and the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment.

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 Report of the Auditors.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

HOOTSUITE MEDIA UK LIMITED

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.

Amy Enslin (Senior Statutory Auditor)

for and on behalf of Oury Clark Chartered Accountants

Statutory Auditors

Herschel House

58 Herschel Street

Slough

Berkshire

SL1 1PG

7 August 2026

HOOTSUITE MEDIA UK LIMITED (REGISTERED NUMBER: 08056847)

INCOME STATEMENT

for the Year Ended 31 December 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

TURNOVER | 15,212,751 |  | 13,050,584 |  |

Cost of sales | 12,754,634 |  | 10,613,048 |  |

GROSS PROFIT | 2,458,117 |  | 2,437,536 |  |

Administrative expenses | 1,881,090 |  | 1,732,950 |  |

OPERATING PROFIT and |

PROFIT BEFORE TAXATION | 577,027 |  | 704,586 |  |

Tax on profit | 6 | (2,596 | ) | 208,470 |  |

PROFIT FOR THE FINANCIAL YEAR | 579,623 |  | 496,116 |  |

HOOTSUITE MEDIA UK LIMITED (REGISTERED NUMBER: 08056847)

OTHER COMPREHENSIVE INCOME

for the Year Ended 31 December 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

PROFIT FOR THE YEAR | 579,623 |  | 496,116 |  |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 579,623 |  | 496,116 |  |

HOOTSUITE MEDIA UK LIMITED (REGISTERED NUMBER: 08056847)

BALANCE SHEET

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 7 | 125,029 |  | 135,412 |  |

CURRENT ASSETS

Debtors | 8 | 8,124,486 |  | 6,449,703 |  |

Cash at bank | 271,928 |  | 659,737 |  |

8,396,414 |  | 7,109,440 |  |

CREDITORS

Amounts falling due within one year | 9 | 2,131,756 |  | 1,434,788 |  |

NET CURRENT ASSETS | 6,264,658 |  | 5,674,652 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 6,389,687 |  | 5,810,064 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 1 |  | 1 |  |

Share option reserve | 12 | 22,666 |  | 22,666 |  |

Retained earnings | 12 | 6,367,020 |  | 5,787,397 |  |

SHAREHOLDERS' FUNDS | 6,389,687 |  | 5,810,064 |  |

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

HOOTSUITE MEDIA UK LIMITED (REGISTERED NUMBER: 08056847)

STATEMENT OF CHANGES IN EQUITY

for the Year Ended 31 December 2025

| Called up |  | Share |

| share |  | Retained |  | option |  | Total

| capital |  | earnings |  | reserve |  | equity

£ | £ | £ | £ |

Balance at 1 January 2024 | 1 |  | 5,291,281 |  | 22,666 |  | 5,313,948 |  |

Changes in equity

Total comprehensive income | - |  | 496,116 |  | - |  | 496,116 |  |

Balance at 31 December 2024 | 1 |  | 5,787,397 |  | 22,666 |  | 5,810,064 |  |

Changes in equity

Total comprehensive income | - |  | 579,623 |  | - |  | 579,623 |  |

Balance at 31 December 2025 | 1 |  | 6,367,020 |  | 22,666 |  | 6,389,687 |  |

HOOTSUITE MEDIA UK LIMITED (REGISTERED NUMBER: 08056847)

CASH FLOW STATEMENT

for the Year Ended 31 December 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | 1,472,354 |  | 320,367 |  |

Tax paid | (270,081 | ) | (89,904 | ) |

Net cash from operating activities | 1,202,273 |  | 230,463 |  |

Cash flows from investing activities

Purchase of tangible fixed assets | (4,996 | ) | - |  |

Net cash from investing activities | (4,996 | ) | - |  |

Cash flows from financing activities

Intercompany balance movement | (1,585,086 | ) | 65,565 |  |

Net cash from financing activities | (1,585,086 | ) | 65,565 |  |

(Decrease)/increase in cash and cash equivalents | (387,809 | ) | 296,028 |  |

Cash and cash equivalents at beginning of year | 2 | 659,737 |  | 363,709 |  |

Cash and cash equivalents at end of year | 2 | 271,928 |  | 659,737 |  |

HOOTSUITE MEDIA UK LIMITED (REGISTERED NUMBER: 08056847)

NOTES TO THE CASH FLOW STATEMENT

for the Year Ended 31 December 2025

1. | RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

| 31.12.25 |  | 31.12.24

£ | £ |

| Profit before taxation | 577,027 |  | 704,586 |  |

| Depreciation charges | 15,379 |  | 43,271 |  |

| Disposals | 7,150 |  | - |  |

599,556 |  | 747,857 |  |

| Decrease/(increase) in trade and other debtors | 10,034 |  | (38,814 | ) |

| Increase/(decrease) in trade and other creditors | 862,764 |  | (388,676 | ) |

| Cash generated from operations | 1,472,354 |  | 320,367 |  |

2. | CASH AND CASH EQUIVALENTS

| The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

| Year ended 31 December 2025

| 31.12.25 |  | 1.1.25

£ | £ |

| Cash and cash equivalents | 271,928 |  | 659,737 |  |

| Year ended 31 December 2024

| 31.12.24 |  | 1.1.24

£ | £ |

| Cash and cash equivalents | 659,737 |  | 363,709 |  |

3. | ANALYSIS OF CHANGES IN NET FUNDS

| At 1.1.25 | Cash flow | At 31.12.25

£ | £ | £ |

| Net cash |

| Cash at bank | 659,737 |  | (387,809 | ) | 271,928 |  |

659,737 |  | (387,809 | ) | 271,928 |  |

| Total | 659,737 |  | (387,809 | ) | 271,928 |  |

HOOTSUITE MEDIA UK LIMITED (REGISTERED NUMBER: 08056847)

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| HootSuite Media UK Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The trading address of the company is 90 High Holborn, Holborn, London WC1V 6LJ

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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| 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 Hootsuite Media UK 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 ulmate 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.

| At the balance sheet date Hootsuite Media UK Limited was owed £7,592,658 from Hootsuite Inc. The recoverability of this debtor is also dependent on the ultimate parent company shareholders not redeeming the aforementioned preference shares as noted above.

| 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 net invoiced services sold to the parent company, excluding value added tax. Turnover is recognised when re-chargeable expenses are incurred.

| Tangible fixed assets

| Tangible fixed assets are initially measured at cost and subsequently measured at cost less any accumulated depreciation. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings |  | - 20% on cost |  |

| Computer equipment |  | - 50% on cost |  |

HOOTSUITE MEDIA UK LIMITED (REGISTERED NUMBER: 08056847)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Share-based payments

| Equity-settled transactions are awards of shares, or options over shares, that are provided to employees in exchange for the rendering of services.

| The cost of equity-settled transactions is measured at fair value on grant date. Fair value is independently determined using either the Binomial or Black-Scholes option pricing model that takes into account the exercise price, the term of the option, the impact of dilution, the share price at grant date and expected price volatility of the underlying share, the expected dividend yield and the risk free interest rate for the term of the option, together with non-vesting conditions that do not determine whether the Group receives the services that entitle the employees to receive payment. No account is taken of any other vesting conditions.

| The cost of equity-settled transactions is recognised as an expense with a corresponding increase in equity over the vesting period. The cumulative charge to profit or loss is calculated based on the grant date fair value of the award, the best estimate of the number of awards that are likely to vest and the expired portion of the vesting period. The amount recognised in profit or loss for the period is the cumulative amount calculated at each reporting date less amounts already recognised in previous periods.

| The share based payment expense is recognised on the basis of a reasonable allocation of the group expense. The arrangements are measured at fair value at the date of grant. The share based payment expense is recognised in the income statement as an expense with a corresponding credit to other reserves.

HOOTSUITE MEDIA UK LIMITED (REGISTERED NUMBER: 08056847)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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. | CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

| The key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year, are described below. The Company based its assumptions and estimates on parameters available when the financial statements were prepared. Existing circumstances and assumptions about future developments, however, may change due to market changes or circumstances arising that are beyond the control of the Company. Such changes are reflected in the assumptions when they occur.

| Fair value of share options

| The company issues share-based payment awards to employees. The fair value of these options is determined at the grant date using appropriate valuation models, which require the use of assumptions such as expected volatility, risk-free interest rates, expected dividend yields, and the expected life of the options. These assumptions are based on historical data and management’s best estimates. Changes in these assumptions could materially affect the fair value of the options and the corresponding charge to the profit and loss account.

| Useful lives of property, plant and equipment

| The depreciation charge for tangible fixed assets is based on the estimated useful lives and residual values of those assets. These estimates are determined by management based on historical experience, expected usage, and industry norms. The assets are reviewed annually to assess whether there has been any change in expected useful life or residual value.

4. | EMPLOYEES AND DIRECTORS

| 31.12.25 |  | 31.12.24

£ | £ |

| Wages and salaries | 10,552,531 |  | 8,937,174 |  |

| Social security costs | 1,442,015 |  | 1,146,226 |  |

| Other pension costs | 93,644 |  | 88,833 |  |

12,088,190 |  | 10,172,233 |  |

| The average number of employees during the year was as follows:

| 31.12.25 |  | 31.12.24

| Sales and administration | 91 |  | 81 |  |

| 31.12.25 |  | 31.12.24

£ | £ |

| Directors' remuneration | - |  | - |  |

HOOTSUITE MEDIA UK LIMITED (REGISTERED NUMBER: 08056847)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2025

5. | OPERATING PROFIT

| The operating profit is stated after charging/(crediting):

| 31.12.25 |  | 31.12.24

£ | £ |

| Other operating leases | 554,789 |  | 617,480 |  |

| Depreciation - owned assets | 15,379 |  | 43,271 |  |

| Auditors' remuneration | 17,444 |  | 26,256 |  |

| Foreign exchange differences | (26,148 | ) | 21,880 |  |

6. | TAXATION

| Analysis of the tax (credit)/charge

| The tax (credit)/charge on the profit for the year was as follows:

| 31.12.25 |  | 31.12.24

£ | £ |

| Current tax:

| UK corporation tax | - |  | 216,782 |  |

| Deferred tax | (2,596 | ) | (8,312 | ) |

| Tax on profit | (2,596 | ) | 208,470 |  |

| Reconciliation of total tax (credit)/charge included in profit and loss

| The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The difference is explained below:

| 31.12.25 |  | 31.12.24

£ | £ |

| Profit before tax | 577,027 |  | 704,586 |  |

| Profit multiplied by the standard rate of corporation tax in the UK of 25% (2024 - 25%) | 144,257 |  | 176,147 |  |

| Effects of:

| Expenses not deductible for tax purposes | (9,821 | ) | 29,881 |  |

| Depreciation in excess of capital allowances | 2,544 |  | 10,754 |  |

| Deferred tax | (2,596 | ) | (8,312 | ) |

| Utilisation of group relief | (136,980 | ) | - |  |

| Total tax (credit)/charge | (2,596 | ) | 208,470 |  |

HOOTSUITE MEDIA UK LIMITED (REGISTERED NUMBER: 08056847)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2025

7. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | and |  | Computer |

| property |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025 | 117,204 |  | 124,993 |  | 305,620 |  | 547,817 |  |

| Additions | - |  | - |  | 4,996 |  | 4,996 |  |

| Disposals | - |  | - |  | (7,703 | ) | (7,703 | ) |

| At 31 December 2025 | 117,204 |  | 124,993 |  | 302,913 |  | 545,110 |  |

| DEPRECIATION

| At 1 January 2025 | - |  | 108,259 |  | 304,146 |  | 412,405 |  |

| Charge for year | - |  | 12,031 |  | 3,348 |  | 15,379 |  |

| Eliminated on disposal | - |  | - |  | (7,703 | ) | (7,703 | ) |

| At 31 December 2025 | - |  | 120,290 |  | 299,791 |  | 420,081 |  |

| NET BOOK VALUE

| At 31 December 2025 | 117,204 |  | 4,703 |  | 3,122 |  | 125,029 |  |

| At 31 December 2024 | 117,204 |  | 16,734 |  | 1,474 |  | 135,412 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Amounts owed by group undertakings | 7,592,658 |  | 6,007,572 |  |

| Other debtors | 128,399 |  | 156,509 |  |

| Tax | 99,731 |  | - |  |

| VAT | 36,515 |  | 64,909 |  |

| Prepayments and accrued income | 267,183 |  | 220,713 |  |

8,124,486 |  | 6,449,703 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 303,170 |  | 84,004 |  |

| Tax | - |  | 170,350 |  |

| Social security and other taxes | 292,320 |  | 323,449 |  |

| Other creditors | 6,680 |  | 9,715 |  |

| Accruals and deferred income | 1,529,586 |  | 847,270 |  |

2,131,756 |  | 1,434,788 |  |

HOOTSUITE MEDIA UK LIMITED (REGISTERED NUMBER: 08056847)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2025

10. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 31.12.25 |  | 31.12.24

£ | £ |

| Within one year | 181,333 |  | 100,000 |  |

| On 20 March 2026, Hootsuite signed a new lease for office premises at 52 Bedford Row, London, beginning 1 May 2026 for a period of 2 years. At the reporting date, no lease liability had been recognised, as the lease had not yet been signed.

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 100 | Ordinary | £0.01 | 1 |  | 1 |  |

| Ordinary shares carry full and equal rights to participate in voting in all circumstances, in dividends and in capital distributions, whether on a winding up or otherwise. The shares are not redeemable.

12. | RESERVES

| Share |

| Retained |  | option |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 January 2025 | 5,787,397 |  | 22,666 |  | 5,810,063 |  |

| Profit for the year | 579,623 |  | 579,623 |  |

| At 31 December 2025 | 6,367,020 |  | 22,666 |  | 6,389,686 |  |

HOOTSUITE MEDIA UK LIMITED (REGISTERED NUMBER: 08056847)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2025

13. | SHARE-BASED PAYMENT TRANSACTIONS

| At the period end the company has equity settled share based payment options with its employees. The equity offered is that of the ultimate parent company Hootsuite Media Inc.

| 2014 Stock Option Plan

| On March 1, 2014, the Board of Directors adopted the 2014 Stock Option Plan (the "2014 Stock Option Plan"). Under the plan, the term of newly issued options is 10 years. All existing options available for issuance as of March 1, 2014 under the existing plan were transferred to the 2014 Stock Option Plan. Under the 2014 Stock Option Plan, the options vest over 4 years from the date of grant and have terms of five to ten years.

| 2010 Stock Option Plan

| The Company Board of Directors approved a stock option plan (the "2010 Stock option Plan") on March 19, 2010. The 2010 Stock Option Plan was further amended on June 14, 2011 and March 8, 2013. The options vest over four years from the date of grant and have terms of five years.

| As per legislation, when share options are forfeited which have not been fully vested, the charge to date will be reversed.

| During the period no options (2024: 0) were granted to employees of the UK entity for shares in the parent company.

| During the period no options (2024: 0) were exercised. A total of 51,000 (2024: 17,000) share options were forfeited during the period.

| During the period, the charge for the year relating to options still vesting is £nil (2024: £nil). The total charge to be reversed as a result of forfeited shares not fully vested is £nil (2024: £nil)

| During the period a total of £nil (2024: £nil) was transferred from the share option reserve to retained earnings in respect of options that were forfeited after they had fully vested.

| As a result, the share option reserve is an amount of £22,666 (2024: £22,666) in respect of share options issued by the parent company to employees of Hootsuite Media UK Limited, which under FRS102 forms a separate capital reserve.

| The share based payment expense is recognised on the basis of a reasonable allocation of the group expense.

| In the year ended 31 December 2025 the Company issued restricted stock units to its employees. The RSUs have a service condition of a period of 4 years. A share based payment expense has not been recognised for the restricted stock units as the vesting conditions had not been met as at 31 December 2025.

| During the period 34,000 (2024:0) RSUs were granted to employees of the UK entity for shares in the parent company.

| During the period, the charge for the year relating to RSUs still vesting is £nil (2024: £nil). The total charge to be reversed as a result of forfeited shares not fully vested is £nil (2024: £nil).

HOOTSUITE MEDIA UK LIMITED (REGISTERED NUMBER: 08056847)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2025

14. | ULTIMATE PARENT COMPANY

| The ultimate parent company is Hootsuite Inc., a company incorporated in Canada, with its registered office at 111 East 5th Avenue, Vancouver, BC V5T 4L1, Canada. Hootsuite Inc. is the largest and only group company to prepare consolidated financial statements.

| On 30 April 2025, all shares held in Hootsuite Media UK Ltd 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 but does not affect the ultimate controlling party.