REGISTERED NUMBER: 15883780 (England and Wales)

FINANCIAL STATEMENTS FOR THE PERIOD 7 AUGUST 2024 TO 31 JANUARY 2025

FOR

SOURCEGRAPH UK LTD.

Page

Company information

1

Balance sheet

2

Notes to the financial statements

3

Director:

Mr S Q Slack

Registered office:

Suite 2, First Floor

Templeback

10 Temple Back

Bristol

United Kingdom

BS1 6FL

Registered number:

15883780 (England and Wales)

Auditors:

Hayvenhursts Limited

Fairway House

Links Business Park

St Mellons

Cardiff

CF3 0LT

CURRENT ASSETS

Debtors

4

1,224

Cash at bank

235,562

236,786

CREDITORS

Amounts falling due within one year

5

(204,376

)

NET CURRENT ASSETS

32,410

TOTAL ASSETS LESS CURRENT LIABILITIES

32,410

CAPITAL AND RESERVES

Called up share capital

6

100

Retained earnings

32,310

SHAREHOLDERS' FUNDS

32,410

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 director and authorised for issue on 20 October 2025 and were signed by:

Mr S Q Slack - Director

1.	STATUTORY INFORMATION

Sourcegraph UK Ltd. 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 presentation currency of the financial statements is the pounds sterling (GBP) and these financial statements have been rounded to the nearest pound (£).

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.

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 under a sales and marketing agreement, excluding value added tax. Turnover is recognised when chargeable costs are incurred.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into.

Basic financial liabilities

Basic financial liabilities, including creditors, and loans from fellow group companies are initially recognised at transaction price.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are initially recognised at transaction price.

Taxation

Taxation for the period 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.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 9 .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other debtors

1,224

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

1,171

Amounts owed to group undertakings

145,501

Taxation and social security

21,232

Other creditors

36,472

204,376

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

100

Ordinary

£1

100

100 Ordinary shares of £1 each were allotted and fully paid for cash at par during the period.

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

The Report of the auditors was unqualified.

Gareth R Williams (Senior Statutory Auditor)

for and on behalf of Hayvenhursts Limited

8.	ULTIMATE CONTROLLING PARTY

The immediate and ultimate parent undertaking of the company is Sourcegraph, Inc., a company incorporated in the United States of America.

The largest and smallest of the group undertakings to consolidate these financial statements is Sourcegraph, Inc. The consolidated financial statements can be obtained from its global headquarters at 548, Market street PMB 20739, San Francisco, California, 94104 USA.

9.	SHARE-BASED PAYMENT TRANSACTIONS

Sourcegraph, Inc., the parent company of Sourcegraph UK Limited, offers to its employees an equity-settled share based remuneration scheme ("Equity-settled remuneration"). The share options relate to the parent company's common stock and are granted under the parent company's stock incentive plan. As the cost is borne by the parent company, there is no charge to the Profit and Loss account of Sourcegraph UK Limited.