HERITAGE & CO UK LIMITED


Directors	STEELE, John Pearson
	STEELE, Nathan John


Registered Address	Heritage House Brewery Lane
	Holcombe
	Bath
	BA3 5EQ


Registered Number	15943092 (England and Wales)

Balance Sheet as at
28 February 2026

	Notes	2026
		£	£
Fixed assets
Tangible assets	3		7,675
			7,675
Current assets
Debtors		81,126
Cash at bank and on hand		45,051
		126,177
Creditors amounts falling due within one year	4	(97,068)
Net current assets (liabilities)			29,109
Total assets less current liabilities			36,784
Net assets			36,784
Capital and reserves
Called up share capital			1,000
Profit and loss account			35,784
Shareholders' funds			36,784

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 29 May 2026, and are signed on its behalf by:

STEELE, John Pearson
Director
Registered Company No. 15943092

HERITAGE & CO UK LIMITED

Notes to the Financial Statements
for the period ended 28 February 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Fixtures and fittings	25
	Office Equipment	25

2.	Average number of employees


		2026
	Average number of employees during the year	5

3.	Tangible fixed assets

	Fixtures & fittings	Office Equipment	Total
	£	£	£
Cost or valuation
Additions	13,358	21,637	34,995
At 28 February 26	13,358	21,637	34,995
Depreciation and impairment
Charge for year	6,462	20,858	27,320
At 28 February 26	6,462	20,858	27,320
Net book value
At 28 February 26	6,896	779	7,675
At 08 September 24	-	-	-

4.	Creditors: amounts due within one year

		2026
		£
	Amounts owed to related parties	10,470
	Taxation and social security	84,348
	Accrued liabilities and deferred income	2,250
	Total	97,068