Company Overview - RedCloud Holdings plc operates a trading platform that facilitates the trade of fast-moving consumer goods (FMCG) across business supply chains, addressing the challenge of accessing key purchase and sales data between brands, distributors, and retailers in high-growth consumer markets [4] - The platform leverages artificial intelligence (AI) to provide data-driven insights, enabling retailers to make faster and more informed business-to-business (B2B) purchasing and inventory decisions [4] Event Participation - Justin Floyd, CEO and Co-Founder of RedCloud, will attend the ROTH 15 Annual London Conference, scheduled for June 24-26, 2025, at the Four Seasons Hotel London [1][2] - The conference format includes 1-on-1 and small group meetings, allowing institutional investors to engage with executive management from approximately 70 companies across various sectors [2] About ROTH - ROTH is a relationship-driven investment bank that focuses on serving growth companies and their investors, offering a full-service platform that includes capital raising, equity research, macroeconomics, sales and trading, and M&A advisory [3]

Company Classification and Regulatory Exemptions - The company is classified as a "smaller reporting company" and can provide only two years of audited financial statements, with annual revenues not exceeding $100 million [105]. - The market value of the company's ordinary shares held by non-affiliates must not exceed $250 million to maintain its status as a smaller reporting company [105]. - As a foreign private issuer, the company is exempt from certain SEC rules, allowing it to file less information compared to U.S. companies [106]. - The company intends to operate as a resident of the United Kingdom for tax purposes, but may be treated as a resident of another jurisdiction by tax authorities [115]. - The City Code on Takeovers and Mergers may apply if the company's central management and control is determined to be in the UK [118]. - The company is not expected to be subject to the City Code due to the majority of its Board residing outside the UK [119]. - The company may rely on foreign private issuer exemptions in the future, which could provide less protection to investors compared to Nasdaq listing requirements [110]. Shareholder Meeting and Equity Compensation - The company does not intend to follow Nasdaq Rule 5620(c) regarding quorum requirements for shareholder meetings, as these are not mandated under English law [113]. - The company may not comply with Nasdaq Rule 5635(c) regarding shareholder approval for equity compensation arrangements, as per the Companies Act [113]. Tax Implications and Risks - If deemed a passive foreign investment company (PFIC), the company may face adverse U.S. federal income tax consequences for U.S. taxpayers holding its ordinary shares [123]. - There is uncertainty regarding the company's status as a Passive Foreign Investment Company (PFIC) for 2024 and future years, which could affect U.S. Holders' tax implications [124]. - The company does not intend to prepare or provide information for U.S. Holders to make a valid Qualified Electing Fund (QEF) election, limiting tax options for U.S. investors [126]. - The company may face potential losses from adverse changes in market rates, including interest rates, foreign exchange rates, and inflation [576]. - The company has a risk of being classified as a PFIC, which could impose special tax rules on U.S. Holders if certain conditions are met [125]. - The company’s operating results may cause it to be classified as a PFIC in future taxable years, affecting U.S. Holders' tax treatment [124]. Financial Position and Market Risks - As of December 31, 2024, the company had $832,675 in cash and cash equivalents, indicating a strong liquidity position [577]. - The company is exposed to interest rate risk, but an immediate change in interest rates would not have a material effect on its financial position or results of operations due to the low-risk profile of its interest-bearing accounts [577]. - The company operates in international markets, including Nigeria, South Africa, Brazil, and Argentina, making it susceptible to foreign currency exchange risk, particularly between the pound sterling and the U.S. dollar [578]. - Fluctuations in foreign exchange rates may significantly impact the company's results of operations and cash flows from period to period [578]. - The company’s financial performance is subject to various market risks that could impact its overall profitability and operational stability [576].