Attio Limited

	Page
Balance Sheet	1—2
Statement of Changes in Equity	3
Notes to the Financial Statements	4—7

Registered number: 10719702

		31 January 2025		31 January 2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		3,801		4,688
Tangible Assets	5		167,736		89,101
Investments	6		8		8

			171,545		93,797
CURRENT ASSETS
Debtors	7	2,137,687		2,697,820
Cash at bank and in hand		35,831,368		13,825,403

		37,969,055		16,523,223
Creditors: Amounts Falling Due Within One Year	8	(1,899,574 )		(680,107 )

NET CURRENT ASSETS (LIABILITIES)			36,069,481		15,843,116

TOTAL ASSETS LESS CURRENT LIABILITIES			36,241,026		15,936,913

NET ASSETS			36,241,026		15,936,913

CAPITAL AND RESERVES
Called up share capital			3		2
Share premium account			49,556,359		23,588,372
Other reserves			883,760		155,652
Profit and Loss Account			(14,199,096 )		(7,807,113 )

SHAREHOLDERS' FUNDS			36,241,026		15,936,913

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Attio Limited

Balance Sheet (continued)

As At 31 January 2025

For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Nicolas Sharp

Director

29/10/2025

The notes on pages 4 to 6 form part of these financial statements.

	Share Capital	Share Premium	Other reserves	Profit and Loss Account	Total
	£	£	£	£	£
As at 1 May 2023	2	23,588,372	53,977	(4,863,840 )	18,778,511
Loss for the period and total comprehensive income	-	-	-	(2,943,273 )	(2,943,273)

Movements in other reserves	-	-	101,675	-	101,675

As at 31 January 2024 and 1 February 2024	2	23,588,372	155,652	(7,807,113 )	15,936,913


Loss for the year and total comprehensive income	-	-	-	(6,391,983 )	(6,391,983)

Arising on shares issued during the period	1	25,967,987	-	-	25,967,988
Movements in other reserves	-	-	728,108	-	728,108

As at 31 January 2025	3	49,556,359	883,760	(14,199,096 )	36,241,026

1. General Information

Attio Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10719702 . The registered office is Unit 120 Exmouth House, 3-11 Pine Street, London, EC1R 0JH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

The 2024 balances in these financial statements have been prepared for a 9 month period. As a result, comparative balances (including the notes) are not entirely comparable to the 12 month accounting period to 31 January 2025.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are amortised to profit and loss account over their estimated economic life of 10 years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	33% Straight Line
Computer Equipment	33% Straight Line

2.6. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 24 (2024: 13)

4. Intangible Assets

	Other
	£
Cost
As at 1 February 2024	8,868

As at 31 January 2025	8,868

Amortisation
As at 1 February 2024	4,180
Provided during the period	887

As at 31 January 2025	5,067

...CONTINUED

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Attio Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

Net Book Value
As at 31 January 2025	3,801

As at 1 February 2024	4,688

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 February 2024	56,932	151,294	208,226
Additions	38,606	114,805	153,411

As at 31 January 2025	95,538	266,099	361,637

Depreciation
As at 1 February 2024	27,962	91,163	119,125
Provided during the period	21,519	53,257	74,776

As at 31 January 2025	49,481	144,420	193,901

Net Book Value
As at 31 January 2025	46,057	121,679	167,736

As at 1 February 2024	28,970	60,131	89,101

6. Investments

	Unlisted
	£
Cost
As at 1 February 2024	8

As at 31 January 2025	8

Provision
As at 1 February 2024	-

As at 31 January 2025	-

Net Book Value
As at 31 January 2025	8

As at 1 February 2024	8

The company has investments in subsidiaries and has elected not to prepare consolidated financial statements. The financial statements present information about the company as an individual entity.

The company’s wholly-owned subsidiary, Attio Inc, incorporated in Delaware, operates as a service company providing services to the UK. The registered office is at 8 The Green #13469, Dover, DE 19901, United States. The company owns 100% of the issued 10 Ordinary shares of $1 each.

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Attio Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

7. Debtors

	31 January 2025	31 January 2024
	£	£
Due within one year
Trade debtors	81,895	91,004
Prepayments and accrued income	508,961	168,412
Other debtors	191,588	75,898
VAT	59,879	44,433
Amounts owed by subsidiaries	1,295,364	2,318,073

	2,137,687	2,697,820

8. Creditors: Amounts Falling Due Within One Year

	31 January 2025	31 January 2024
	£	£
Trade creditors	433,358	119,010
Other taxes and social security	156,830	71,683
Accruals	80,023	3,414
Pension payable	10,966	5,048
Deferred income	1,218,397	480,952

	1,899,574	680,107

9. Related Party Transactions

During the period, the company accrued £191,537 (2024: £37,014) of interest income on a loan to its wholly owned subsidiary, Attio Inc.

Income of £362,830 (2024: £31,390) was generated from the recharge of services to group undertakings, and services totalling £1,655,402 (2024: £393,274) were purchased from Attio Inc during the year.

10. Share-based payment arrangements

Nature and terms of the arrangements

The company operates equity-settled share-based payment arrangements under which options are granted over the company’s ordinary shares to employees of the company and its subsidiaries.

At the period end, 232,404 (2024: 127,456) options were outstanding, all of which are to be settled in equity instruments of the company.

Options are granted with a four-year contractual life, comprising a one-year service period before vesting commences and a three-year vesting period thereafter. Options become exercisable as they vest; however, exercises may only take place twice annually, in March and October.

During the year, the company modified the scheme to permit employees to exercise vested options at any time after vesting, rather than only on an exit event.

This change increased the cumulative fair value of the affected options. In accordance with FRS 102 Section 26, the incremental fair value arising from the modification has been recognised as an additional expense in the period, reflecting the remaining vesting period of the modified awards.

Movement in share options

(i) Outstanding at the beginning of the period 127,456 (£2.24)

(ii) Granted during the period 236,134 (£5.04)

(iii) Forfeited or cancelled during the period (including modified options) 124,556 (£1.40)

(iv) Exercised during the period 5,355 (£0.85)

(v) Expired during the period 1,275 (£0.01)

(vi) Outstanding at the end of the period 232,404 (£5.23)

(vii) Exercisable at the end of the period 101,969 £(3.36)

Figures in brackets denote the weighted average exercise price for each category of options.

Fair-value measurement

...CONTINUED

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Attio Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

The fair value of the options granted was determined at the grant date using independent company valuations prepared close to each grant date. Management considers this approach the most reliable measure of fair value. Following the scheme modification, the company reassessed the fair value of the modified options at the modification date to recognise the incremental fair value arising from the change in exercise terms.

Expense recognised in profit or loss

An expense of £787k (2024: £102k) has been recognised in the profit or loss for the period.

This comprises £502k relating to the fair value of options recognised in the year ending January 2025 and £285k representing the incremental fair value arising from the scheme modification. Included within these figures are updates to previously applied fair values to reflect revised assessments. The impact of these updates was immaterial.

Group share-based payment arrangements

The company operates the share-based payment scheme on behalf of its subsidiaries. The company recognises the entire share-based payment expense in its own financial statements, measured at the grant-date fair value of the options issued. Amounts relating to employees of subsidiary undertakings are recharged through the group’s transfer-pricing model.

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