REGISTERED NUMBER: 16469520 (England and Wales)

NEW HERITAGE INVESTMENTS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 22 MAY 2025 TO 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

L T Pickering

J A Pickering

A J Pickering

REGISTERED OFFICE:

Pine Haven

The Crescent

Romsey

Hampshire

SO51 7NG

REGISTERED NUMBER:

16469520 (England and Wales)

ACCOUNTANTS:

SJF Accounting & Tax Ltd t/a SJF Accountants

Chartered Certified Accountants

Rothsay House

5 South Street

East Hoathly

East Sussex

BN8 6DS

FIXED ASSETS

Investment property

4

1,272,225

CURRENT ASSETS

Debtors

5

2,053

Cash at bank

78,122

80,175

CREDITORS

Amounts falling due within one year

6

1,339,521

NET CURRENT LIABILITIES

(1,259,346

)

TOTAL ASSETS LESS CURRENT LIABILITIES

12,879

CAPITAL AND RESERVES

Called up share capital

7

6

Retained earnings

12,873

SHAREHOLDERS' FUNDS

12,879

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

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 18 May 2026 and were signed on its behalf by:

L T Pickering - Director

A J Pickering - Director

J A Pickering - Director

1.	STATUTORY INFORMATION

New Heritage Investments Ltd 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 (£).

Monetary amounts in these financial statements are rounded to the nearest £.

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.

The company was incorporated on 22nd May 2025 and prepares its statutory accounts for the period to 31st March 2026.The period reported is therefore less than twelve months.

Rental income

Revenue, which represents rents receivable on investment properties, is measured at fair value of the consideration received or receivable, excluding any rebates or discounts.Revenue is recognised to the extent that it is probable that the economic benefit will flow to the Company and the revenue can be easily measured. Revenue is recognised in the period in which the services are provided in accordance with the rental agreement.

Investment property

Investment properties are carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any change in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Profit and loss account.

Financial instruments

The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loan from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and short-term bank deposits with an original maturity of three months or less.

Financial assets that are measured at cost and amortised costs are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

Taxation

Taxation for the period 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

1,272,225

At 31 March 2026

1,272,225

NET BOOK VALUE

At 31 March 2026

1,272,225

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other debtors

2,053

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Taxation and social security

3,019

Other creditors

1,336,502

1,339,521

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

6

Ordinary

£1

6

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The directors have provided interest free loans to the company of £1,228,668. These loans are repayable on demand.

9.	RELATED PARTY DISCLOSURES

During the year the company received an interest-free loan of £100,000 from a company controlled by close family members of the directors/shareholders. The balance outstanding at the year end was £100,000. The loan is unsecured, interest free and repayable on demand.