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REGISTERED NUMBER: 09981155 (England and Wales)













FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2023

FOR

ANOMALI LIMITED

ANOMALI LIMITED (REGISTERED NUMBER: 09981155)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ANOMALI LIMITED

COMPANY INFORMATION
for the Year Ended 30 April 2023







DIRECTORS: H Njemanze
U Tibrewal





REGISTERED OFFICE: 10 John Street
London
WC1N 2EB





REGISTERED NUMBER: 09981155 (England and Wales)





AUDITORS: Oury Clark Chartered Accountants
Statutory Auditors
Herschel House
58 Herschel Street
Slough
Berkshire
SL1 1PG

ANOMALI LIMITED (REGISTERED NUMBER: 09981155)

BALANCE SHEET
30 April 2023

30.4.23 30.4.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 207,093 123,785

CURRENT ASSETS
Debtors 5 3,027,020 2,527,854
Cash at bank 144,906 44,570
3,171,926 2,572,424
CREDITORS
Amounts falling due within one year 6 571,296 535,215
NET CURRENT ASSETS 2,600,630 2,037,209
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,807,723

2,160,994

CAPITAL AND RESERVES
Called up share capital 8 1 1
Other reserves 9 500,323 387,952
Retained earnings 9 2,307,399 1,773,041
SHAREHOLDERS' FUNDS 2,807,723 2,160,994

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 4 April 2024 and were signed on its behalf by:





H Njemanze - Director


ANOMALI LIMITED (REGISTERED NUMBER: 09981155)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

Anomali 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 normal place of business is State Buildings, 7-9 Arthur Place, Town Parks, Belfast, United Kingdom, BT1 4HG.

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 accounts have been prepared on the going concern basis on the understanding that the parent company will continue to trade with Anomali Limited for a period in excess of 12 months and 1 day from the formal approval of these 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is calculated on cost plus basis, and is recharged to the parent company. Revenue is recognised in the same period that the recharged costs are recognised.

Tangible fixed assets
Tangible fixed assets are initially measured at cost.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Plant & Machinery etc - 20% on cost
Computer equipment - 33% on cost

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.


ANOMALI LIMITED (REGISTERED NUMBER: 09981155)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2023

2. ACCOUNTING POLICIES - continued
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.

Financial instruments
Basic Financial Instruments are 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.

Share based payments
The company provides share based payment arrangements to certain employees.

The share based payment expense is recognised on a reasonable allocation of the group expense. The arrangements are measured at fair value at the date of grant. The fair value is based on Black Scholes model and expensed on a straight-line basis over the vesting period. The amount recognised as an expense is adjusted to reflect the actual number of shares that will vest.

Those share options cancelled or forfeited are de-recognised through the income statement.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 67 (2022 - 70 ) .

ANOMALI LIMITED (REGISTERED NUMBER: 09981155)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2022 720,298
Additions 354,902
Disposals (500,980 )
At 30 April 2023 574,220
DEPRECIATION
At 1 May 2022 596,513
Charge for year 87,143
Eliminated on disposal (316,529 )
At 30 April 2023 367,127
NET BOOK VALUE
At 30 April 2023 207,093
At 30 April 2022 123,785

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Amounts owed by group undertakings 2,743,228 2,087,978
Other debtors 283,792 439,876
3,027,020 2,527,854

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade creditors 583 9,877
Taxation and social security 199,196 220,662
Other creditors & accruals 371,517 304,676
571,296 535,215

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
30.4.23 30.4.22
£    £   
Within one year 135,000 131,640
Between one and five years 168,750 559,470
303,750 691,110

ANOMALI LIMITED (REGISTERED NUMBER: 09981155)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2023

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.23 30.4.22
value: £    £   
1 Ordinary £1 1 1

9. RESERVES
Retained Other
earnings reserves Totals
£    £    £   

At 1 May 2022 1,773,041 387,952 2,160,993
Profit for the year 534,358 534,358
Share option expense - 112,371 112,371
At 30 April 2023 2,307,399 500,323 2,807,722

Other reserves relates to accumulated share option charges and are non-distributable.

10. 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:-

"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."

11. CONTINGENT LIABILITIES

As at the year end, the company was involved in a legal dispute relating to an employee. At the date of signing of these financial statements, no conclusion to the case had been reached, and therefore the situation with regard to any necessary provision is not final. It is not possible at this time to know what the outcome of the case may be, nor what additional costs may be incurred and therefore no costs relating to this case have been included within these financial statements other than legal fees already incurred to the balance sheet date.

ANOMALI LIMITED (REGISTERED NUMBER: 09981155)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2023

12. SHARE-BASED PAYMENT TRANSACTIONS

Certain employees have been granted share options in Anomali, Inc. during their employment with the company.

The options vest over a 4 year period and are exercisable for ten years from the grant date. 25% of shares subject to the option shall vest twelve months in each subsequent year following the year of the grant, subject to the employees' continuing employment with the employer, and no shares shall vest before such date. The options are equity settled and the share option charge is being released to the statement of profit or loss over the vesting period.

The following table summarises the equity settled share options with employees in the period:


Item

Number
Weighted average
exercise price ($

)
Outstanding at the beginning of the period1,076,9510.97
Granted during the period960,5001.02
Forfeited/cancelled during the period(1,183,440)0.98
Exercised during the period(9,295)0.88
Outstanding at the end of the period844,7160.96

Exercisable at the end of the period527,659


The share option charge for the current year is £89,295 (2022 - £59,777).

The Company will only be liable to employer's national insurance contributions should the options be exercised in future. The timing and value of this is currently not known.

As per the share option agreements there is a clause transferring the national insurance liability to the employee. The timing and value of this is not currently known.

13. PARENT COMPANY

The parent company and ultimate parent company is Anomali, Inc., a company registered in the United States of America at 808 Winslo St., Redwood City, CA 94063. Copies of the consolidated financial statements of Anomali, Inc. are not available to the public.