Attio Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

1. General Information

Attio Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10719702 . The registered office is 42 St John's Square, 2nd Floor, London, EC1M 4EA.

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.

2.2. Going Concern Disclosure

The financial statements have been prepared using the going concern basis of accounting. At the balance sheet date, the Company held cash and cash equivalents of £61,196,450. The directors have reviewed cash flow forecasts for a period of at least twelve months from the date of approval of these financial statements and, on the basis of this review, have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future.

2.3. Turnover

Revenue is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Revenue from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the balance sheet date, revenue represents the fair value of the service provided to date based on the stage of completion of the contract activity at the balance sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as income in advance.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Separately acquired domains and trademarks are included at cost and amortised in equal annual instalments over a period of 10 years which is their estimated useful economic life. Provision is made for any impairment.

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. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 50 (2025: 24)

Page 3

Page 4

Attio Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Intangible Assets

	Other
	£
Cost
As at 1 February 2025	8,868

As at 31 January 2026	8,868

Amortisation
As at 1 February 2025	5,067
Provided during the period	887

As at 31 January 2026	5,954

Net Book Value
As at 31 January 2026	2,914

As at 1 February 2025	3,801

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 February 2025	95,538	266,099	361,637
Additions	936,542	111,639	1,048,181
Disposals	(7,707 )	(1,678 )	(9,385 )

As at 31 January 2026	1,024,373	376,060	1,400,433

Depreciation
As at 1 February 2025	49,481	144,420	193,901
Provided during the period	64,545	74,263	138,808
Disposals	(7,707 )	(413 )	(8,120 )

As at 31 January 2026	106,319	218,270	324,589

Net Book Value
As at 31 January 2026	918,054	157,790	1,075,844

As at 1 February 2025	46,057	121,679	167,736

6. Investments

	Unlisted
	£
Cost or Valuation
As at 1 February 2025	8

As at 31 January 2026	8

Provision
As at 1 February 2025	-

As at 31 January 2026	-

...CONTINUED

Page 4

Page 5

Attio Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

Net Book Value
As at 31 January 2026	8

As at 1 February 2025	8

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.

7. Debtors

	2026	2025 as restated
	£	£
Due within one year
Trade debtors	346,945	81,895
Prepayments and accrued income	459,997	508,961
Other debtors	396,255	191,588
Corporation tax recoverable assets	231,853	453,085
VAT	-	59,879
Amounts owed by subsidiaries	1,848,132	1,295,364

	3,283,182	2,590,772

8. Creditors: Amounts Falling Due Within One Year

	2026	2025 as restated
	£	£
Trade creditors	1,172,409	433,359
Other taxes and social security	111,529	156,830
Accruals	627,754	116,236
Pension payable	19,615	10,966
Deferred income	3,457,703	1,218,397

	5,389,010	1,935,788

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025 as restated
	£	£
Provisions	207,371	-

The provision relates to dilapidations in respect of the Company’s leasehold office. Under the terms of the lease, on termination the Company is contractually obliged to reinstate the premises to its original condition, and remove any alterations made during the lease term.

The provision has been discounted to its present value, with the unwinding of the discount recognised as interest expenses within other income and expenses in the statement of comprehensive income.

10. Related Party Transactions

During the period, the company accrued £225,472 (2025: £190,962) of interest income on a loan to its wholly owned subsidiary, Attio Inc.

Income of £98,267 (2025: £362,830) was generated from the recharge of services to group undertakings.

11. Share-based payment arrangements

Page 5

Page 6

Attio Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

Equity-settled share option schemes

The Company has a share option scheme for all employees of the Group. The Company takes part in this group share-based payment plan, and recognises and measures its allocation of the share-based payment expense on a pro-rata basis.

Options are granted with a vesting period of 4 years and a contractual life of 10 years. If the options remain unexercised after a period of 10 years from the date of grant, the options expire. Options are forfeited if the employee leaves the Group before the options vest.

Details of the share options outstanding during the year are as follows:

	2026		2025
	Number of share options	Weighted average exercise price (£)	Number of share options	Weighted average exercise price (£)
Outstanding at beginning of year	232,404	£5.23	127,456	£2.24
Adjustment for bonus issue	21,860,161	-	-	-
Granted during the year	8,644,589	£0.08	236,134	£5.04
Forfeited or cancelled during the year	(1,005,995)	£0.06	(124,556)	£1.40
Exercised during the year	(4,481,084)	£0.06	(5,355)	£0.85
Expired during the year	-	-	(1,275)	£0.01
Outstanding at the end of the year	25,250,075	£0.06	232,404	£5.23

Exercisable at the end of the year	10,833,062	£0.04	101,969	£3.36

The fair value of the share options at the grant date was calculated using the Black-Scholes model, which is considered to be the most appropriate generally accepted valuation method of measuring fair value.

The Company recognised total expenses of £1,074,278 and £1,790,857 related to equity-settled share-based payment transactions in FY2026 and FY2025 respectively.

Prior Period Error

In preparing the financial statements for the year ended 31 January 2026, it was identified that the share-based payment charge recognised in the year ended 31 January 2025 had been calculated using an incorrect valuation methodology. The fair value of equity-settled share options granted to employees was not determined using an appropriate option pricing model as required by FRS 102 Section 26. As a result, the share-based payment charge and the corresponding credit to the share-based payment reserve were misstated.

In accordance with FRS 102 Section 10.21, this has been treated as a prior year error and the comparative figures have been restated accordingly. The error has been corrected by recalculating the fair value of all option grants using the Black-Scholes option pricing model, applying assumptions appropriate to each grant date, and recognising the expense on a tranche-by-tranche basis.

The cumulative effect of the restatement on the opening position of the financial statements is as follows:

	Previously reported £	Adjustment £	Restated £
Statement of financial position at 31 January 2025
Share based payment reserve	883,760	1,851,009	2,734,769
Share premium	49,556,359	189,604	49,745,963
Retained earnings	(13,782,224)	(2,040,613)	(15,822,838)

Page 6

		2026		2025 as restated
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		2,914		3,801
Tangible Assets	5		1,075,844		167,736
Investments	6		8		8

			1,078,766		171,545
CURRENT ASSETS
Debtors	7	3,283,182		2,590,772
Cash at bank and in hand		61,196,450		35,831,368

		64,479,632		38,422,140
Creditors: Amounts Falling Due Within One Year	8	(5,389,010 )		(1,935,788 )

NET CURRENT ASSETS (LIABILITIES)			59,090,622		36,486,352

TOTAL ASSETS LESS CURRENT LIABILITIES			60,169,388		36,657,897

Creditors: Amounts Falling Due After More Than One Year	9		(207,371 )		-

NET ASSETS			59,962,017		36,657,897

CAPITAL AND RESERVES
Called up share capital			344		3
Share premium account			89,194,350		49,745,964
Other reserves			3,134,835		2,734,768
Profit and Loss Account			(32,367,512 )		(15,822,838 )

SHAREHOLDERS' FUNDS			59,962,017		36,657,897