BrightAccountsProduction v1.0.0 v1.0.0 2025-04-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is that of the provision of a bookkeeping service and consultancy. 10 April 2026 2 2 04622612 2026-03-31 04622612 2025-03-31 04622612 2024-03-31 04622612 2025-04-01 2026-03-31 04622612 2024-04-01 2025-03-31 04622612 uk-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 04622612 uk-curr:PoundSterling 2025-04-01 2026-03-31 04622612 uk-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 04622612 uk-bus:AbridgedAccounts 2025-04-01 2026-03-31 04622612 uk-core:ShareCapital 2026-03-31 04622612 uk-core:ShareCapital 2025-03-31 04622612 uk-core:RetainedEarningsAccumulatedLosses 2026-03-31 04622612 uk-core:RetainedEarningsAccumulatedLosses 2025-03-31 04622612 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2026-03-31 04622612 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-03-31 04622612 uk-bus:FRS102 2025-04-01 2026-03-31 04622612 uk-core:FurnitureFittingsToolsEquipment 2025-04-01 2026-03-31 04622612 2025-04-01 2026-03-31 04622612 uk-bus:Director1 2025-04-01 2026-03-31 04622612 uk-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 xbrli:pure iso4217:GBP xbrli:shares

Heritage B S S Limited

Abridged Unaudited Financial Statements

for the financial year ended 31 March 2026

Heritage B S S Limited

Company Registration Number: 04622612

ABRIDGED BALANCE SHEET

as at 31 March 2026

|  |  | 2026 |  | 2025
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 4 | 1,828 |  | 2,151
|  |  | ───────── |  | ─────────
Current Assets

Debtors |  |  | - |  | 400
Cash and cash equivalents |  |  | 2,502 |  | 2,607
|  |  | ───────── |  | ─────────
|  |  | 2,502 |  | 3,007
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  |  | (4,817) |  | (5,133)
|  |  | ───────── |  | ─────────
Net Current Liabilities |  |  | (2,315) |  | (2,126)
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | (487) |  | 25
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 8 |  | 8
Retained earnings |  |  | (495) |  | 17
|  |  | ───────── |  | ─────────
Shareholders' (Deficit)/Funds |  |  | (487) |  | 25
|  |  | ═════════ |  | ═════════
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).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Abridged Profit and Loss Account and Directors' Report.

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Approved by the Board and authorised for issue on 10 April 2026 and signed on its behalf by

________________________________ |  |  |  |  |
Mr D J Heritage |  |  |  |  |
Director |  |  |  |  |

Heritage B S S Limited

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 31 March 2026

1. | General Information
| Heritage B S S Limited is a company limited by shares incorporated in the United Kingdom.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the year ended 31 March 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover represents the total invoice value of sales made during the year.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Fixtures, fittings and equipment | - | 15% reducing balance
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.
| Share capital of the company
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.
| Preference share capital
| The dividend rights of the preference shares are non-cumulative and payment is at the discretion of the company. The preference shares carry voting rights at meetings. Based on their characteristics the preference shares are considered to be presented as equity and not liabilities. There is no option to redeem the preference shares.

3. | Employees
| The average monthly number of employees, including directors, during the financial year was 2, (2025 - 2).
|  | 2026 | 2025
|  | Number | Number
| Directors | 2 | 2
|  | ═════════ | ═════════

4. | Tangible assets
|  | Fixtures, | Total
|  | fittings and |
|  | equipment |
|  | £ | £
| Cost
| At 1 April 2025 | 15,717 | 15,717
|  | ───────── | ─────────
| At 31 March 2026 | 15,717 | 15,717
|  | ───────── | ─────────
| Depreciation
| At 1 April 2025 | 13,566 | 13,566
| Charge for the financial year | 323 | 323
|  | ───────── | ─────────
| At 31 March 2026 | 13,889 | 13,889
|  | ───────── | ─────────
| Net book value
| At 31 March 2026 | 1,828 | 1,828
|  | ═════════ | ═════════
| At 31 March 2025 | 2,151 | 2,151
|  | ═════════ | ═════════