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Registered number: 11317184
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FOR THE YEAR ENDED
31 JANUARY 2026
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COMPANY INFORMATION
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Taylor Wessing Secretaries Limited
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Chartered Accountants & Statutory Auditor
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CONTENTS
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Statement of Financial Position
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Statement of Changes in Equity
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Notes to the Financial Statements
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RELTIO UK LIMITED
REGISTERED NUMBER:11317184
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STATEMENT OF FINANCIAL POSITION
AS AT 31 JANUARY 2026
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Debtors: amounts falling due within one year
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
The notes on pages 3 to 7 form part of these financial statements.
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STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 JANUARY 2026
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Comprehensive income for the year
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Recognition of equity settled - share based payments
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Total comprehensive income for the year
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Comprehensive income for the year
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Recognition of equity settled - share based payments
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Total comprehensive income for the year
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The notes on pages 3 to 7 form part of these financial statements.
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
Reltio UK Limited is a private company limited by shares and is incorporated in England and Wales. The registered
address and principal place of business are based at the same location and are included on the company information page.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The following principal accounting policies have been applied:
The directors have assessed the company’s ability to continue as a going concern for a period of at least twelve months from the date of approval of these financial statements.
The company operates on a cost plus basis with its immediate parent company, Reltio Inc, whereby costs incurred by the company are recharged with an appropriate mark-up. Based on the continuation of this arrangement and the ongoing financial support available from the parent company, the directors have a reasonable expectation that the company will continue to operate for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis.
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Foreign currency translation
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Functional and presentation currency
The company's functional and presentational currency is GBP. The financial statements are presented in pounds sterling and rounded to the nearest £.
Transactions and balances
Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.
At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.
Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Income and Retained Earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
2.Accounting policies (continued)
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts,
rebates, value added tax and other sales taxes.
Turnover represents costs incurred by the company recharged to parent company plus an appropriate mark up.
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
Defined contribution pension plan
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.
The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
Where share options are awarded to employees, the fair value of the options at the date of grant is charged to profit or loss over the vesting period. Non-market vesting conditions are taken into account by adjusting the number of equity instruments expected to vest at each reporting date so that, ultimately, the cumulative amount recognised over the vesting period is based on the number of options that eventually vest. Market vesting conditions are factored into the fair value of the options granted. The cumulative expense is not adjusted for failure to achieve a market vesting condition.
The fair value of the award also takes into account non-vesting conditions. These are either factors beyond the control of either party (such as a target based on an index) or factors which are within the control of one or other of the parties (such as the company keeping the scheme open or the employee maintaining any contributions required by the scheme).
The company uses the Black-Scholes option pricing model to determine the grant date fair value of stock options and recognizes the resulting stock-based compensation on a straight-line basis over the requisite service period of the awards, which is the vesting period. The company accounts for forfeitures as they occur and does not estimate forfeitures as of the option grant date.
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
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 income.
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
2.Accounting policies (continued)
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
The company only enters into basic financial instrument transactions that result in the recognition of financial
assets and liabilities like debtors, trade creditors, other creditors, loans to related parties and loans from related parties.
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The average monthly number of employees, including directors, during the year was 11 (2025 - 9).
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
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Amounts owed by group undertakings
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Prepayments and accrued income
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Creditors: Amounts falling due within one year
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Amounts owed to group undertakings
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Other taxation and social security
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Accruals and deferred income
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
Share option reserve
Share option reserve represents credits to equity arising from equity settled share based payment arrangements.
Profit and loss account
The profit and loss account represents retained earnings and accumulated profit.
At 31 January 2026, the company's immediate and ultimate parent undertaking was Reltio, Inc., whose registered office is 100 Marine Parkway, Suite 275, Redwood Shores, CA 94065, USA.
The company was included in the consolidated financial statements of Reltio, Inc., which headed the smallest and largest group of undertakings for which consolidated financial statements were prepared. These consolidated financial statements are not publicly available.
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Post balance sheet events
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On 7 May 2026, SAP SE completed the acquisition of Reltio, Inc., the immediate parent undertaking of Reltio UK Limited. As a result of the acquisition, SAP SE became the ultimate parent undertaking and ultimate controlling party of the Company.
The auditor's report on the financial statements for the year ended 31 January 2026 was unqualified.
The audit report was signed on 22 October 2026 by Sophie Said FCA (Senior Statutory Auditor) on behalf of Menzies LLP.
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