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REGISTERED NUMBER: 13887932 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Heritage Holdings Corp UK Limited

| Heritage Holdings Corp UK Limited (Registered number: 13887932) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Heritage Holdings Corp UK Limited |

Company Information

for the Year Ended 31 December 2025

| Director: | A U Becerra Rojas

| Registered office: | 111 Park Street,

| London

| W1K 7JF

| Registered number: | 13887932 (England and Wales)

| Accountants: | Benjamin Taylor Diner Limited

| 120 New Cavendish Street,

| London

| W1W 6XX

| Heritage Holdings Corp UK Limited (Registered number: 13887932) |

Balance Sheet

31 December 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

Fixed assets

Tangible assets | 4 | 145,842 |  | 28,285 |  |

Current assets

Debtors | 5 | 3,799,339 |  | 678,923 |  |

Cash at bank | 5,459,552 |  | 1,021,966 |  |

9,258,891 |  | 1,700,889 |  |

Creditors

Amounts falling due within one year | 6 | (881,801 | ) | (1,102,336 | ) |

Net current assets | 8,377,090 |  | 598,553 |  |

Total assets less current liabilities | 8,522,932 |  | 626,838 |  |

Creditors

Amounts falling due after more than one year | 7 | (7,914,952 | ) | (120,187 | ) |

Net assets | 607,980 |  | 506,651 |  |

Capital and reserves

Called up share capital | 9 | 850,000 |  | 850,000 |  |

Retained earnings | 10 | (242,020 | ) | (343,349 | ) |

Shareholders' funds | 607,980 |  | 506,651 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

| Heritage Holdings Corp UK Limited (Registered number: 13887932) |

Balance Sheet - continued

31 December 2025

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 director and authorised for issue on 15 July 2026 and were signed by:

A U Becerra Rojas - Director

| Heritage Holdings Corp UK Limited (Registered number: 13887932) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | Statutory information

| The Company is a private company limited by shares, incorporated in England and Wales. Its registered office is 111 Park Street, London, England, W1K 7JF.

| The company's principal business activity is that of financial management.

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 financial statements are presented in Sterling (£).

| Turnover

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

| Tangible fixed assets

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

| Fixtures and fittings | - | 25% on cost

| Computer equipment | - | 33% on cost

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| 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.

| Heritage Holdings Corp UK Limited (Registered number: 13887932) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | Accounting policies - continued

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| 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 company relies on the financial support provided to it by its parent company and fellow

| subsidiary companies through inter-company loans. After making appropriate enquiries, the directors have formed a judgement, at the time of approving the financial statements, that there is reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason the directors have adopted the going concern basis in preparing the financial statements.

3. | Employees and directors

| The average number of employees during the year was 10 (2024 - 7 ) .

4. | Tangible fixed assets

| Fixtures |

| Short |  | and |  | Computer |

| leasehold |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| Cost

| At 1 January 2025 | - |  | 30,494 |  | 12,281 |  | 42,775 |  |

| Additions | 94,545 |  | 15,887 |  | 30,024 |  | 140,456 |  |

| At 31 December 2025 | 94,545 |  | 46,381 |  | 42,305 |  | 183,231 |  |

| Depreciation

| At 1 January 2025 | - |  | 10,652 |  | 3,838 |  | 14,490 |  |

| Charge for year | 4,684 |  | 8,877 |  | 9,338 |  | 22,899 |  |

| At 31 December 2025 | 4,684 |  | 19,529 |  | 13,176 |  | 37,389 |  |

| Net book value

| At 31 December 2025 | 89,861 |  | 26,852 |  | 29,129 |  | 145,842 |  |

| At 31 December 2024 | - |  | 19,842 |  | 8,443 |  | 28,285 |  |

| Heritage Holdings Corp UK Limited (Registered number: 13887932) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

5. | Debtors

| 31.12.25 |  | 31.12.24

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 69,249 |  | 109,228 |  |

| Other debtors | 100,912 |  | 481,945 |  |

170,161 |  | 591,173 |  |

| Amounts falling due after more than one year:

| Other debtors | 3,629,178 |  | 87,750 |  |

| Aggregate amounts | 3,799,339 |  | 678,923 |  |

6. | Creditors: amounts falling due within one year |

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 124,521 |  | 538,508 |  |

| Social security and other taxes | 159,431 |  | 59,859 |  |

| VAT | 20,271 |  | 78,433 |  |

| Other creditors | 396,825 |  | 392,027 |  |

| Accruals and deferred income | 180,753 |  | 33,509 |  |

881,801 |  | 1,102,336 |  |

7. | Creditors: amounts falling due after more than one year |

| 31.12.25 |  | 31.12.24

£ | £ |

| Amounts owed to group undertakings | 7,914,952 |  | 120,187 |  |

8. | Leasing agreements

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Within one year | 163,600 |  | - |  |

| Between one and five years | 599,867 |  | - |  |

763,467 |  | - |  |

9. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 850,000 | Ordinary | £1 | 850,000 |  | 850,000 |  |

| Heritage Holdings Corp UK Limited (Registered number: 13887932) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

9. | Called up share capital - continued

| Called-up share capital represents the nominal value of shares that have been issued.

10. | Reserves

| Retained

| earnings

£ |

| At 1 January 2025 | (343,349 | ) |

| Profit for the year | 101,329 |  |

| At 31 December 2025 | (242,020 | ) |

| The retained earnings reserve records retained earnings and accumulated losses.

| Heritage Holdings Corp UK Limited (Registered number: 13887932) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

11. | Related party disclosures

| UMA Wealth (UK) Limited

| During the period the company had the following transactions with UMA Wealth (UK) Limited, a company controlled by the Director A U Becerra Rojas:

|  | 31.12.25 |  | 31.12.24 |  |

|  | £ |  | £ |  |

| Professional fees paid to UMA Wealth (UK) Limited |  | 40,618 |  | 27,880 |  |

| As at the balance sheet date £18,566 (2024: £13,200) was owed to UMA Wealth (UK) Limited in respect to these services.

| Htech S.r.l

| During the period the company had the following transactions with Htech S.r.l, a company under common control:

|  | 31.12.25 |  | 31.12.24 |  |

|  | £ |  | £ |  |

| Intercompany services prepaid brought forward |  | 413,240 |  | - |  |

| Intercompany service invoices received in year |  | 3,538,570 |  | 1,999,041 |  |

| Intercompany services prepaid carried forward |  | - |  | (413,240 | ) |

| Intercompany services received during the year |  | 3,951,810 |  | 1,585,801 |  |

| As at the balance sheet date £Nil (2024: £495,746) was owed to Htech S.r.l in respect to these services.

| Heritage Capital Calls SCSp

| During the period the company had the following transactions with Heritage Capital Calls SCSp, a company under common control:

|  | 31.12.25 |  | 31.12.24 |  |

|  | £ |  | £ |  |

| Monies advanced to Heritage Capital Calls SCSp |  | - |  | 4,005 |  |

| Loan written off |  | - |  | (4,005 | ) |

| Balance carried forward |  | - |  | - |  |

| Heritage Capital Calls SCSp was liquidated in November 2024.

| Heritage Holdings Corp UK Limited (Registered number: 13887932) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

| Heritage Soparfi S.a.r.l

| During the year the company had the following loan with Heritage Soparfi S.a.r.l, the sole shareholder of the company:

|  | 31.12.25 |  | 31.12.24 |  |

|  | £ |  | £ |  |

| Amount owed to Heritage Soparfi S.a.r.l brought forward |  | (120,187 | ) | (270,131 | ) |

| Monies advanced to Heritage Holdings Corp UK Limited |  | (16,527,576 | ) | (199,264 | ) |

| Monies repaid by Heritage Holdings Corp UK Limited |  | 8,853,226 |  | 342,149 |  |

| Exchange difference |  | (120,415 | ) | 7,059 |  |

| Amount owed to Heritage Soparfi S.a.r.l at the balance sheet date |  | (7,914,952 | ) | (120,187 | ) |

| Heritage Holdings S.a.r.l

| During the period the company had the following transactions with Heritage Holdings S.a.r.l, a company under common control:

|  | 31.12.25 |  | 31.12.24 |  |

|  | £ |  | £ |  |

| Monies owed to Heritage Holdings S.a.r.l brought forward |  | - |  | (14,400 | ) |

| Monies paid to to Heritage Holdings S.a.r.l |  | - |  | 14,400 |  |

| Monies owed to Heritage Holdings S.a.r.l at the balance sheet date |  | - |  | - |  |

| The above loans are unsecured and interest free.

| Heritage AIF EU SCSp

| During the year the company had the following transactions with Heritage AIF EU SCSp, a partnership managed by a company under common control who is acting as general partner:

|  | 31.12.25 |  | 31.12.24 |  |

|  | £ |  | £ |  |

| Monies owed by Heritage AIF EU SCSp brought forward |  | - |  | 765,479 |  |

| Services invoiced by Heritage Holdings Corp UK Limited |  | - |  | 1,000,000 |  |

| Monies received |  | - |  | (1,765,479 | ) |

| Monies owed by Heritage AIF EU SCSp at the balance sheet date |  | - |  | - |  |

| Heritage Holdings Corp UK Limited (Registered number: 13887932) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

| Heritage AIF SCSp

| During the year the company had the following transactions with Heritage AIF SCSp, a partnership managed by a company under common control who is acting as general partner:

|  | 31.12.25 |  | 31.12.24 |  |

|  | £ |  | £ |  |

| Monies owed by Heritage AIF SCSp brought forward |  | - |  | - |  |

| Service invoiced by Heritage Holdings Corp UK Limited |  | - |  | 1,666,666 |  |

| Monies received |  | - |  | (1,666,666 | ) |

| Monies owed by Heritage AIF SCSp at the balance sheet date |  | - |  | - |  |

| Iconic V SCSp

| During the year the company had the following transactions with Iconic V SCSp, a partnership managed by a company under common control who is acting as general partner:

|  | 31.12.25 |  | 31.12.24 |  |

|  | £ |  | £ |  |

| Monies owed by Iconic V SCSp brought forward |  | - |  | 83,046 |  |

| Monies received |  | - |  | (83,046 | ) |

| Monies owed by Iconic V SCSp at the balance sheet date |  | - |  | - |  |

| FISPA SRL

| During the period the company had the following transactions with FISPA SRL, a limited liability company incorporated in Italy:

|  | 31.12.25 |  | 31.12.24 |  |

|  | £ |  | £ |  |

| Monies owed to FISPA SRL brought forward |  | - |  | (785 | ) |

| Monies repaid to FISPA SRL |  | - |  | 785 |  |

| Monies owed to FISPA SRL as at the balance sheet date |  | - |  | - |  |

12. | Ultimate controlling party

| During the year the company was under the control of Heritage Soparfi S.a.r.l, a private limited liability company incorporated in Luxembourg, by virtue of its 100% ownership of the issued share capital in the company.