REGISTERED NUMBER: 15409209 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

VANTA TECHNOLOGY UK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

C E Cacioppo

C T Sander

REGISTERED OFFICE:

4th Floor, St. James House

St. James Square

Cheltenham, England

GL50 3PR

REGISTERED NUMBER:

15409209 (England and Wales)

AUDITORS:

ML Audit LLP

Statutory Auditor

Freshford House

Redcliffe Way

Bristol

BS1 6NL

FIXED ASSETS

Tangible assets

4

149,990

2,164

CURRENT ASSETS

Debtors

5

995,964

126,163

Cash at bank

821,412

18,956

1,817,376

145,119

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

6

1,117,322

99,547

NET CURRENT ASSETS

700,054

45,572

TOTAL ASSETS LESS CURRENT LIABILITIES

850,044

47,736

PROVISIONS FOR LIABILITIES

28,935

-

NET ASSETS

821,109

47,736

CAPITAL AND RESERVES

Called up share capital

100

100

Other reserves

8,018

-

Retained earnings

812,991

47,636

821,109

47,736

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 Board of Directors and authorised for issue on 30 October 2026 and were signed on its behalf by:

C E Cacioppo - Director

1.	STATUTORY INFORMATION

Vanta Technology Uk Limited 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 Pound Sterling (£).

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.

Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company's accounting policies, the directors are required to make judgments, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources.

The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The entity is required to determine the fair value of share based payment awards made each year. This requires the use of key estimates, including the market price of the company's shares at date of issue, the volatility of the shares and the percentage of share options which are expected to be exercised. These estimates are determined based on the best available evidence, but the actual results may differ materially from these estimates.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

The company is contracted by its parent company, Vanta Inc., to deliver sales and marketing services under an intercompany agreement. The company is remunerated by its parent company for these services on a cost-plus basis with a mark-up of 6.5%.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office Equipment 3 years straight line

Property Improvements 2 years straight line

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.

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans to related parties and investments in ordinary shares.

Basic financial assets and liabilities that are payable or receivable within one year, typically trade payables and receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.

Taxation

Taxation for the year 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of transactions.

At each period end, foreign currency monetary items 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 form 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 and loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for a period of at least twelve months from the date of signing this report.

The company relies on the continued support from its parent company which has confirmed that it will continue to provide this for the foreseeable future. On that basis, the directors continue to adopt the going concern basis of accounting in preparing the annual financial statements. The directors are satisfied that the parent company will have sufficient resources to provide this support for at least 12 months from the date of approval of these financial statements and on this basis the directors continue to prepare the accounts on a going concern basis.

Debtors

Short term debtors are measured at transaction price, less any impairment.Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method,less any impairment.

Creditors

Short term creditors are measured at the transaction price.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Holiday pay accrual

A liability is recognised to the extent any of unused holiday pay entitlement which is accrued at the reporting date and carried forward to future periods. This is measured at the undiscounted salary cost of the future holiday entitlement so accrued at reporting date.

Finance income and costs

Finance income and finance costs are recognised in the profit and loss account using the effective interest method.

Share based payments

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). Where the terms and conditions of options are modified before they vest, the increase in the fair value of the options, measured immediately before and after the modification, is also charged to profit or loss over the remaining vesting period.

Where equity instruments are granted to persons other than employees, profit or loss is charged with fair value of goods and services received.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 54 (2025 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Office

property

equipment

Totals

£

£

£

Cost

At 1 February 2025

-

2,434

2,434

Additions

102,672

76,126

178,798

At 31 January 2026

102,672

78,560

181,232

Depreciation

At 1 February 2025

-

270

270

Charge for year

21,390

9,582

30,972

At 31 January 2026

21,390

9,852

31,242

Net book value

At 31 January 2026

81,282

68,708

149,990

At 31 January 2025

-

2,164

2,164

5.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Amounts owed by group undertakings

-

30,360

Other debtors

416,787

95,803

416,787

126,163

Amounts falling due after more than one year:

Other debtors

579,177

-

Aggregate amounts

995,964

126,163

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

266,102

9,841

Amounts owed to group undertakings

323,215

-

Corporation tax

56,304

20,667

Social security and other taxes

12,620

1,034

Other creditors

17,949

5,598

Pension Payable

61,893

8,386

Accrued expenses

379,239

54,021

1,117,322

99,547

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

2,715,817

78,500

Between one and five years

1,645,477

-

4,361,294

78,500

The Company recognised operating lease expense of £1,046,463 during the year (2024: £107,874) in respect of leases of property and other assets. The expense has been included within administrative expenses.

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

The Report of the Auditors was unqualified.

Guy Armitage-Norton (Senior Statutory Auditor)

for and on behalf of ML Audit LLP

9.	PENSION COMMITMENTS

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £252,428 (2025: £26,197). Contributions totalling £61,893 (2025: £8,386) were payable to the fund at the reporting date and are included in creditors.

10.	RELATED PARTY DISCLOSURES

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.

11.	ULTIMATE CONTROLLING PARTY

The Company is a wholly owned subsidiary of Vanta Inc., a Company incorporated in the United States of America.

The smallest group in which the results of the Company are consolidated is that headed by Vanta Inc. The

consolidated financial statements may be obtained fro Vanta Inc, with its registered office at 369 Hayes St., San Francisco, CA, United States, 94102.

12.	SHARE-BASED PAYMENT TRANSACTIONS

The company participates in a share option scheme for all employees. Options are exercisable on the shares of the ultimate parent company at a price equal to the estimated fair value of the ultimate parent company's shares on the date of the grant.

The vesting period is four years. If the options remain unexercised after a period of ten years from the date of the grant the options expire. Options are forfeited if the employee leaves the company before the options vest.

The company has taken the exemption provided in FRS 102 Section 1.12D not to disclose details of share-based payment arrangements concerning equity instruments of another group entity.