Astronomer Data Ltd

Notes to the Financial Statements
for the Year Ended 31 January 2026

1	General information

Astronomer Data Ltd (the 'company') is a private company limited by share capital, registered in England and Wales under the Companies Act. The address of the registered office is given on page 1.

2	Accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The functional currency of the company is considered to be US dollar ($) because that is the currency of the primary economic environment in which the company operates. The financial statements are presented in pounds sterling (£).

Summary of disclosure exemptions

The company meets the definition of a qualifying entity under FRS 102 and has therefore taken advantage of the disclosure exemptions available to it in respect of its separate financial statements. The company is consolidated in the financial statements of its parent, Astronomer, Inc, which may be obtained from 50 West 23rd Street, Suite 1400, New York, NY 10010, United States. Exemptions have been taken in these separate company financial statements in relation to financial instruments, presentation of a cash flow statement, transactions with group entities and remuneration of key management personnel.

Going concern

The director has considered the company’s financial position, liquidity and future performance together with financial projections for the company and has also reviewed the ongoing committed financial support form the company's parent undertaking and is confident that this will be available for the foreseeable future. After making enquiries, the director is satisfied that the company has sufficient resources to continue in operation for the foreseeable future, being at least 12 months from the date of signing the financial statements. Accordingly, he continues to adopt the going concern basis in preparing the company’s financial statements.

Astronomer Data Limited is reliant on the support of Astronomer Inc., as the parent company which is committed to the UK market and has demonstrated its support through a letter of support.

Astronomer Data Ltd

Notes to the Financial Statements
for the Year Ended 31 January 2026 (continued)

2	Accounting policies (continued)

Critical judgements and key sources of estimation uncertainties

There were no key sources of estimation uncertainties or critical judgements made by the directors in the process of applying the company’s accounting policies with significant effect on the amounts recognised in the financial statements.

Revenue recognition

Revenue represents the value of services provided to its parent undertaking, net of value added tax. Revenue is recognised when the company has a contractual right to receive revenue for work undertaken.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Property, plant and equipment

Property, plant and equipment are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of property, plant and equipment includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer equipment	2 years straight line
Plant and Machinery	3 years straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank which is subject to an insignificant risk of change in value.

Receivables

Trade and other receivables that are receivable within one year and do not constitute a financing transaction are recorded at the undiscounted amount expected to be received, net of impairment. Those that are receivable after more than one year or that constitute a financing transaction are recorded initially at fair value less transaction costs and subsequently at amortised cost, net of impairment.

Astronomer Data Ltd

Notes to the Financial Statements
for the Year Ended 31 January 2026 (continued)

2	Accounting policies (continued)

Payables

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade and other payables are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade and other payables that are payable within one year and do not constitute a financing transaction are recorded at the undiscounted amount expected to be paid. Those that are payable after more than one year or that constitute a financing transaction are recorded initially at transaction price and subsequently at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Pension

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company. Contributions are recognised in the income statement in the period in which they become payable.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 15 (2025 - 6).

Astronomer Data Ltd

Notes to the Financial Statements
for the Year Ended 31 January 2026 (continued)

4	Property, plant and equipment

	Computer equipment £	Plant and machinery £	Total £
Cost
At 1 February 2025	7,019	5,096	12,115
Additions	58,767	-	58,767
At 31 January 2026	65,786	5,096	70,882
Depreciation
At 1 February 2025	7,019	5,096	12,115
Charge for the year	13,920	-	13,920
At 31 January 2026	20,939	5,096	26,035
Carrying amount
At 31 January 2026	44,847	-	44,847
At 31 January 2025	-	-	-

5	Receivables

	2026 £	2025 £
Amount owed by parent undertaking	1,115,048	517,597
Other receivables	56,300	10,540
Prepayments	160,819	54,105
	1,332,167	582,242

The amount owed by parent undertaking is unsecured, payable on demand and is non-interest bearing.

6	Cash and cash equivalents

	2026 £	2025 £
Cash at bank	335,605	-

Astronomer Data Ltd

Notes to the Financial Statements
for the Year Ended 31 January 2026 (continued)

7

Creditors

	2026 £	2025 £
Due within one year
Trade payables	255,126	51,042
Social security and other taxes	277,324	-
Outstanding defined contribution pension costs	24,412	-
Corporation tax	95,924	17,773
Accruals	534,479	270,537
	1,187,265	339,352

8	Share capital and reserves

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary share of £1	1	1	1	1

The company has one class of share capital which carries no right to fixed income.

Reserves
The retained earnings reserve represents cumulative profit or losses net of dividends paid and other adjustments.

9	Pension scheme

Defined contribution pension scheme

The company operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the company to the scheme and amounted to £53,790 (2025 - £8,083).

Contributions totalling £24,412 (2025 - £991) were payable to the scheme at the end of the year and are included in payables.

Astronomer Data Ltd

Notes to the Financial Statements
for the Year Ended 31 January 2026 (continued)

10	Related party transactions

The company is a wholly owned subsidiary member of its group and has therefore taken advantage of the provisions of paragraph 1AC.95 of FRS 102- Small Entities not to disclose transactions with entities that are wholly owned members of the group.

There were no other related party transactions to disclose.

11	Parent and ultimate parent undertaking

The most senior parent entity producing publicly available consolidated financial statements, which include the company, is Astronomer, Inc.

The company's immediate parent is Astronomer, Inc, incorporated in the United States.

These financial statements are available upon request from 50 West 23rd Street, Suite 1400, New York, NY 10010, United States.

12	Events after the financial period

There have been no significant events between the year end and the date of approval of these financial statements which would require a change to, or disclosure in, the financial statements.

13	Audit report

The Independent Auditor's Report was unqualified.

The name of the Senior Statutory Auditor who signed the audit report on 23 June 2026 was Ransford Agyei-Boamah FCA FCCA, who signed for and on behalf of Shaw Gibbs (Audit) Limited.