REGISTERED NUMBER: 13887932 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Heritage Holdings Corp UK Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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.

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

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

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.

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 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 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