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REGISTERED NUMBER: 08370956 (England and Wales)

Group Strategic Report, Report of the Directors and

Consolidated Financial Statements for the Year Ended 31 December 2025

for

Heritage Rocks Ltd

Heritage Rocks | Ltd (Registered number: 08370956)

Contents of the Consolidated Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Group Strategic Report | 2 |

Report of the Directors | 4 |

Report of the Independent Auditors | 5 |

Consolidated Income Statement | 9 |

Consolidated Other Comprehensive Income | 10 |

Consolidated Balance Sheet | 11 |

Company Balance Sheet | 12 |

Consolidated Statement of Changes in Equity | 13 |

Company Statement of Changes in Equity | 14 |

Consolidated Cash Flow Statement | 15 |

Notes to the Consolidated Cash Flow Statement | 16 |

Notes to the Consolidated Financial Statements | 18 |

Heritage Rocks | Ltd

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | Miss T Madge

| Mr M Chittenden

| SECRETARY: | Mr M Chittenden

| REGISTERED OFFICE: | Regency House

| 33 Wood Street

| Barnet

| Hertfordshire

| EN5 4BE

| REGISTERED NUMBER: | 08370956 (England and Wales)

| AUDITORS: | Cartwrights

| Chartered Accountants and Business Advisors

| Statutory Auditor

| Regency House

| 33 Wood Street

| Barnet

| Hertfordshire

| EN5 4BE

Heritage Rocks | Ltd (Registered number: 08370956)

Group Strategic Report

for the Year Ended 31 December 2025

The directors present their strategic report of the company and the group for the year ended 31 December 2025.

REVIEW OF BUSINESS

The group is a wedding venue provider and an hotel operation with multiple venues under its operation, same as previous year. Our strategy remains to grow the business organically by investing and improving the subsidiaries' facilities, sales force and advertising.

For the current year, revenue and profit rose compared to 2024 reflecting the impact of the business strategy and a return in consumer confidence following previous years economic conditions. The performance and profitability of the company is in line with our expectations. Given the tough micro and macro economic conditions, the directors are satisfied with the results and financial position of the company.

Key performance indicators

Performance of the company is monitored internally using a variety of statutory and alternative performance measures (APMs) and key performance indicators (KPls). APMs are used where management considers they are more representative of underlying trading or in monitoring performance against the company's objectives.

Turnover is an important metric as it reflects the core underlying activities of the company by adding together the turnover from each venue.

Gross Margin is an important metric as it provides valuable insight into whether the company is pricing it's services appropriately.

Operating profit is an important metric as it is an indirect measure of efficiency. The higher the net profit, the more profitable the company's core business is.

Earnings before interest, tax, depreciation and amortisation ("EBITDA") is considered, by management, to be informative as it reflects operating profit adjusted for non-cash charges.

The figures for these 4 key performance measures are stated below:

| 2025 |  | 2024 |  |

Turnover |  | £10,180,744 |  | £8,718,320 |  |

Gross profit margin |  | 73.58% |  | 71.50% |  |

Operating profit/(loss) |  | £795,093 |  | £759,422 |  |

EBITDA |  | 1,362,309 |  | 1,364,942 |  |

Turnover, and operating profit increased by 16.8% and 4.7% respectively for the year, whilst EBITDA remained consistent. This is accordance with our expectation of the group's performance.

With the experience gained in the wedding industry by the directors, we are confident that the Group has the potential to succeed despite the current economic climate. The aim of the Group is to provide high end quality services to our customers.

Heritage Rocks | Ltd (Registered number: 08370956)

Group Strategic Report

for the Year Ended 31 December 2025

PRINCIPAL RISKS AND UNCERTAINTIES

In the course of normal business, the company continually assesses significant risks faced and takes action to mitigate the potential impacts. The principle risks (which is not intended to be a comprehensive analysis) facing the company are as follows:

Financial and liquidity

The general health of the UK economy and individuals disposable income is important to the company's success. The company manages any potential downturn in the economy by a policy of structuring payment plans for customers..

Operating capital - The availability of operating capital is crucial to ensuring that the company has sufficient funds to meet its liabilities as they fall due to suppliers and employees. The company manages this by reviewing the cash flow regularly, using variance analysis between actual and budgeted, and tracks on a rolling year to ensure sufficient funds are available.

Operational risks

Customer service - The company relies on its teams to provide quality customer service. Teams are provided with rigorous training, covering customer service, digital tools to inform risk and mitigate thereafter to ensure that high standards and customer experience are maintained.

Health and safety - All staff are provided with comprehensive training to ensure they are all aware of the risks and how they can help to mitigate them.

ON BEHALF OF THE BOARD:

Mr M Chittenden - Director

7 August 2026

Heritage Rocks | Ltd (Registered number: 08370956)

Report of the Directors

for the Year Ended 31 December 2025

The directors present their report with the financial statements of the company and the group for the year ended 31 December 2025.

DIVIDENDS

No dividends will be distributed for the year ended 31 December 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 January 2025 to the date of this report.

Miss T Madge

Mr M Chittenden

DONATIONS AND EXPENDITURE

The group made donations totalling £113 (2024: £150) to non-political charitable organisations during the year.

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Group Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the group and of the profit or loss of the group for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's and the group's transactions and disclose with reasonable accuracy at any time the financial position of the company and the group and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the group's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the group's auditors are aware of that information.

AUDITORS

The auditors, Cartwrights, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

Mr M Chittenden - Director

7 August 2026

Report of the Independent Auditors to the Members of

Heritage Rocks | Ltd

Opinion

We have audited the financial statements of Heritage Rocks Ltd (the 'parent company') and its subsidiaries (the 'group') for the year ended 31 December 2025 which comprise the Consolidated Income Statement, Consolidated Other Comprehensive Income, Consolidated Balance Sheet, Company Balance Sheet, Consolidated Statement of Changes in Equity, Company Statement of Changes in Equity, Consolidated Cash Flow Statement and Notes to the Consolidated Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- | give a true and fair view of the state of the group's and of the parent company affairs as at 31 December 2025 and of the group's profit for the year then ended;

- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and the parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Group Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Group Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Group Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Report of the Independent Auditors to the Members of

Heritage Rocks | Ltd

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or

- | the parent company financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of directors' remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page four, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the group's and the parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the group or the parent company or to cease operations, or have no realistic alternative but to do so.

Report of the Independent Auditors to the Members of

Heritage Rocks | Ltd

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations, and that they remained alert to instances of non-compliance throughout the audit.

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

- based on our understanding of the company and industry, and through discussions with directors and key management, we identified any specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006, taxation legislation and data protection, anti-bribery, employment, environmental and health and safety legislation; and

- we assessed the extent of compliance with these laws and regulations through making enquiries of management and inspecting legal correspondence.

We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

- making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and

- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we:

- performed analytical procedures to identify any unusual or unexpected relationships;

- tested journal entries, particularly focused around the year-end, to identify unusual transactions;

- assessed whether judgements and assumptions made in determining the accounting estimates in the notes to the financial statements were indicative of potential bias; and

- investigated the rationale behind significant or unusual transactions.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

- agreeing financial statement disclosures to underlying supporting documentation;

- reading the minutes of meetings of those charged with governance;

- enquiring of management as to actual and potential litigation and claims; and

- reviewing correspondence with HMRC, relevant regulators and the company's legal advisors.

There are inherent limitations in the audit procedures described above. We are less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditors responsibilities. This description forms part of our Report of the Auditors.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Report of the Independent Auditors to the Members of

Heritage Rocks | Ltd

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Eric McIntyre (Senior Statutory Auditor)

for and on behalf of Cartwrights

Chartered Accountants and Business Advisors

Statutory Auditor

Regency House

33 Wood Street

Barnet

Hertfordshire

EN5 4BE

17 August 2026

Heritage Rocks | Ltd (Registered number: 08370956)

Consolidated Income Statement

for the Year Ended 31 December 2025

| 31/12/25 |  | 31/12/24

| Notes | £ | £ |

TURNOVER | 10,180,774 |  | 8,718,320 |  |

Cost of sales | (2,689,674 | ) | (2,484,458 | ) |

GROSS PROFIT | 7,491,100 |  | 6,233,862 |  |

Administrative expenses | (6,697,007 | ) | (5,474,440 | ) |

794,093 |  | 759,422 |  |

Other operating income | 1,000 |  | - |  |

OPERATING PROFIT | 4 | 795,093 |  | 759,422 |  |

Interest receivable and similar income | 70,375 |  | 72,174 |  |

865,468 |  | 831,596 |  |

Interest payable and similar expenses | 5 | (336,074 | ) | (396,311 | ) |

PROFIT BEFORE TAXATION | 529,394 |  | 435,285 |  |

Tax on profit | 6 | (254,261 | ) | (57,437 | ) |

PROFIT FOR THE FINANCIAL YEAR | 275,133 |  | 377,848 |  |

Profit attributable to:

Owners of the parent | 275,133 |  | 377,848 |  |

Heritage Rocks | Ltd (Registered number: 08370956)

Consolidated Other Comprehensive Income

for the Year Ended 31 December 2025

| 31/12/25 |  | 31/12/24

| Notes | £ | £ |

PROFIT FOR THE YEAR | 275,133 |  | 377,848 |  |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 275,133 |  | 377,848 |  |

Total comprehensive income attributable to:

Owners of the parent | 275,133 |  | 377,848 |  |

Heritage Rocks | Ltd (Registered number: 08370956)

Consolidated Balance Sheet

31 December 2025

| 31/12/25 | 31/12/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 9 | 295,727 |  | 492,876 |  |

Tangible assets | 10 | 6,474,415 |  | 5,823,794 |  |

Investments | 11 | - |  | - |  |

6,770,142 |  | 6,316,670 |  |

CURRENT ASSETS

Stocks | 12 | 87,228 |  | 88,594 |  |

Debtors | 13 | 6,767,389 |  | 6,363,550 |  |

Cash at bank and in hand | 1,327,686 |  | 1,090,443 |  |

8,182,303 |  | 7,542,587 |  |

CREDITORS

Amounts falling due within one year | 14 | 5,536,211 |  | 5,794,610 |  |

NET CURRENT ASSETS | 2,646,092 |  | 1,747,977 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 9,416,234 |  | 8,064,647 |  |

CREDITORS

Amounts falling due after more than one year | 15 | (5,280,893 | ) | (4,451,807 | ) |

PROVISIONS FOR LIABILITIES | 19 | (683,486 | ) | (436,118 | ) |

NET ASSETS | 3,451,855 |  | 3,176,722 |  |

CAPITAL AND RESERVES

Called up share capital | 20 | 1,000 |  | 1,000 |  |

Revaluation reserve | 21 | 1,716,640 |  | 1,716,640 |  |

Retained earnings | 21 | 1,734,215 |  | 1,459,082 |  |

SHAREHOLDERS' FUNDS | 3,451,855 |  | 3,176,722 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 7 August 2026 and were signed on its behalf by:

Mr M Chittenden - Director

Heritage Rocks | Ltd (Registered number: 08370956)

Company Balance Sheet

31 December 2025

| 31/12/25 | 31/12/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 9 | - |  | - |  |

Tangible assets | 10 | - |  | - |  |

Investments | 11 | 1,102 |  | 1,102 |  |

1,102 |  | 1,102 |  |

CURRENT ASSETS

Debtors | 13 | 298,000 |  | 220,000 |  |

CREDITORS

Amounts falling due within one year | 14 | 298,102 |  | 220,102 |  |

NET CURRENT LIABILITIES | (102 | ) | (102 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,000 |  | 1,000 |  |

CAPITAL AND RESERVES

Called up share capital | 20 | 1,000 |  | 1,000 |  |

SHAREHOLDERS' FUNDS | 1,000 |  | 1,000 |  |

Company's profit for the financial year | - |  | 120,000 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 7 August 2026 and were signed on its behalf by:

Mr M Chittenden - Director

Heritage Rocks | Ltd (Registered number: 08370956)

Consolidated Statement of Changes in Equity

for the Year Ended 31 December 2025

| Called up |

| share |  | Retained |  | Revaluation |  | Total

| capital |  | earnings |  | reserve |  | equity

£ | £ | £ | £ |

Balance at 1 January 2024 | 1,000 |  | 1,331,234 |  | 1,716,640 |  | 3,048,874 |  |

Changes in equity

Dividends | - |  | (250,000 | ) | - |  | (250,000 | ) |

Total comprehensive income | - |  | 377,848 |  | - |  | 377,848 |  |

Balance at 31 December 2024 | 1,000 |  | 1,459,082 |  | 1,716,640 |  | 3,176,722 |  |

Changes in equity

Total comprehensive income | - |  | 275,133 |  | - |  | 275,133 |  |

Balance at 31 December 2025 | 1,000 |  | 1,734,215 |  | 1,716,640 |  | 3,451,855 |  |

Heritage Rocks | Ltd (Registered number: 08370956)

Company Statement of Changes in Equity

for the Year Ended 31 December 2025

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1 January 2024 | 1,000 |  | 130,000 |  | 131,000 |  |

Changes in equity

Dividends | - |  | (250,000 | ) | (250,000 | ) |

Total comprehensive income | - |  | 120,000 |  | 120,000 |  |

Balance at 31 December 2024 | 1,000 |  | - |  | 1,000 |  |

Changes in equity

Balance at 31 December 2025 | 1,000 |  | - |  | 1,000 |  |

Heritage Rocks | Ltd (Registered number: 08370956)

Consolidated Cash Flow Statement

for the Year Ended 31 December 2025

| 31/12/25 |  | 31/12/24

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | 385,675 |  | 2,320,800 |  |

Interest paid | (330,094 | ) | (396,311 | ) |

Interest element of hire purchase payments paid | (5,980 | ) | - |  |

Tax paid | (21,985 | ) | (161,962 | ) |

Net cash from operating activities | 27,616 |  | 1,762,527 |  |

Cash flows from investing activities

Purchase of tangible fixed assets | (1,060,227 | ) | (753,784 | ) |

Sale of intangible fixed assets | 31,161 |  | - |  |

Sale of tangible fixed assets | 346,059 |  | - |  |

Sale of fixed asset investments | (4,018 | ) | - |  |

Interest received | 70,375 |  | 72,174 |  |

Net cash from investing activities | (616,650 | ) | (681,610 | ) |

Cash flows from financing activities

New loans in year | 475,000 |  | 500,000 |  |

Loan repayments in year | (229,690 | ) | (250,434 | ) |

Capital repayments in year | 578,435 |  | (708 | ) |

Amount introduced by directors | 595 |  | - |  |

Amount withdrawn by directors | 1,937 |  | (389,822 | ) |

Equity dividends paid | - |  | (250,000 | ) |

Net cash from financing activities | 826,277 |  | (390,964 | ) |

Increase in cash and cash equivalents | 237,243 |  | 689,953 |  |

Cash and cash equivalents at beginning of year | 2 | 1,090,443 |  | 400,490 |  |

Cash and cash equivalents at end of year | 2 | 1,327,686 |  | 1,090,443 |  |

Heritage Rocks | Ltd (Registered number: 08370956)

Notes to the Consolidated Cash Flow Statement

for the Year Ended 31 December 2025

1. | RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

| 31/12/25 |  | 31/12/24

£ | £ |

| Profit before taxation | 529,394 |  | 435,285 |  |

| Depreciation charges | 567,216 |  | 605,520 |  |

| Loss on disposal of fixed assets | 36,339 |  | 4,018 |  |

| Government grants | (1,000 | ) | - |  |

| Finance costs | 336,074 |  | 396,311 |  |

| Finance income | (70,375 | ) | (72,174 | ) |

1,397,648 |  | 1,368,960 |  |

| Decrease in stocks | 1,366 |  | 6,069 |  |

| Increase in trade and other debtors | (402,839 | ) | (779,543 | ) |

| (Decrease)/increase in trade and other creditors | (610,500 | ) | 1,725,314 |  |

| Cash generated from operations | 385,675 |  | 2,320,800 |  |

2. | CASH AND CASH EQUIVALENTS

| The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

| Year ended 31 December 2025

| 31/12/25 |  | 1/1/25

£ | £ |

| Cash and cash equivalents | 1,327,686 |  | 1,090,443 |  |

| Year ended 31 December 2024

| 31/12/24 |  | 1/1/24

£ | £ |

| Cash and cash equivalents | 1,090,443 |  | 413,350 |  |

| Bank overdrafts | - |  | (12,860 | ) |

1,090,443 |  | 400,490 |  |

Heritage Rocks | Ltd (Registered number: 08370956)

Notes to the Consolidated Cash Flow Statement

for the Year Ended 31 December 2025

3. | ANALYSIS OF CHANGES IN NET DEBT

| At 1/1/25 | Cash flow | At 31/12/25

£ | £ | £ |

| Net cash |

| Cash at bank and in hand | 1,090,443 |  | 237,243 |  | 1,327,686 |  |

1,090,443 |  | 237,243 |  | 1,327,686 |  |

| Debt

| Finance leases | (28,560 | ) | (578,435 | ) | (606,995 | ) |

| Debts falling due within 1 year | (329,967 | ) | 41,490 |  | (288,477 | ) |

| Debts falling due after 1 year | (4,217,069 | ) | (286,800 | ) | (4,503,869 | ) |

(4,575,596 | ) | (823,745 | ) | (5,399,341 | ) |

| Total | (3,485,153 | ) | (586,502 | ) | (4,071,655 | ) |

Heritage Rocks | Ltd (Registered number: 08370956)

Notes to the Consolidated Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Heritage Rocks 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 General Information page.

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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover represents the fair value of services rendered under contract to the extent that there is a right to consideration and is recorded at the value of the consideration due, net of trade discounts, rebates, value added tax and other sales taxes.

| Revenue is recognised when the amount of turnover can be measured reliably and conditions as stated in the contracts are satisfied. Where payments are received from customers in advance of service provided, the amounts are recorded as deferred income and included as part of creditors.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of ten years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Long leasehold | - | 10% on cost

| Plant and machinery | - | 25% on cost, 10% on cost and Straight line over 5 years

| Fixtures and fittings | - | 10% on cost

| Motor vehicles | - | 25% on cost and 15% on cost

| Computer equipment | - | 25% on cost, 10% on cost and Straight line over 5 years

| Investments in subsidiaries

| Interest in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| The company has applied the provisions of Section 11 'Basic Financial Instruments' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Heritage Rocks | Ltd (Registered number: 08370956)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Consolidated 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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 group operates a defined contribution pension scheme. Contributions payable to the group's pension scheme are charged to profit or loss in the period to which they relate. The assets of the scheme are held separately from those of the company in an independently administered fund.

3. | EMPLOYEES AND DIRECTORS

| 31/12/25 |  | 31/12/24

£ | £ |

| Wages and salaries | 4,091,163 |  | 3,388,788 |  |

| Social security costs | 330,837 |  | 219,679 |  |

| Other pension costs | 21,987 |  | 18,008 |  |

4,443,987 |  | 3,626,475 |  |

| The average number of employees during the year was as follows:

| 31/12/25 |  | 31/12/24

| Direct labour | 219 |  | 190 |  |

| Admin | 7 |  | 10 |  |

226 |  | 200 |  |

Heritage Rocks | Ltd (Registered number: 08370956)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 December 2025

3. | EMPLOYEES AND DIRECTORS - continued

| 31/12/25 |  | 31/12/24

£ | £ |

| Directors' remuneration | 17,664 |  | 17,664 |  |

4. | OPERATING PROFIT

| The operating profit is stated after charging:

| 31/12/25 |  | 31/12/24

£ | £ |

| Hire of plant and machinery | 81,469 |  | 61,115 |  |

| Other operating leases | 195,420 |  | 204,310 |  |

| Depreciation - owned assets | 370,067 |  | 393,185 |  |

| Loss on disposal of fixed assets | 36,339 |  | 4,018 |  |

| Goodwill amortisation | 197,149 |  | 197,149 |  |

| Auditors' remuneration | 20,850 |  | 21,034 |  |

5. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| 31/12/25 |  | 31/12/24

£ | £ |

| Bank interest | 110,968 |  | 145,296 |  |

| Bank loan interest | 219,126 |  | 251,015 |  |

| Hire purchase | 5,980 |  | - |  |

336,074 |  | 396,311 |  |

6. | TAXATION

| Analysis of the tax charge

| The tax charge on the profit for the year was as follows:

| 31/12/25 |  | 31/12/24

£ | £ |

| Current tax:

| UK corporation tax | 8,374 |  | 18,900 |  |

| Prior year CT adjustment | (1,481 | ) | - |  |

| CT Interest | - |  | 32 |  |

| Total current tax | 6,893 |  | 18,932 |  |

| Deferred tax | 247,368 |  | 38,505 |  |

| Tax on profit | 254,261 |  | 57,437 |  |

7. | INDIVIDUAL INCOME STATEMENT

| As permitted by Section 408 of the Companies Act 2006, the Income Statement of the parent company is not presented as part of these financial statements.

Heritage Rocks | Ltd (Registered number: 08370956)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 December 2025

8. | DIVIDENDS

| 31/12/25 |  | 31/12/24

£ | £ |

| Ordinary shares of £1 each

| Interim | - |  | 250,000 |  |

9. | INTANGIBLE FIXED ASSETS

| Group

| Goodwill

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 2,561,493 |  |

| AMORTISATION

| At 1 January 2025 | 2,068,617 |  |

| Amortisation for year | 197,149 |  |

| At 31 December 2025 | 2,265,766 |  |

| NET BOOK VALUE

| At 31 December 2025 | 295,727 |  |

| At 31 December 2024 | 492,876 |  |

10. | TANGIBLE FIXED ASSETS

| Group

| Freehold |  | Long |  | Plant and

| property |  | leasehold |  | machinery

£ | £ | £ |

| COST

| At 1 January 2025 | 3,548,774 |  | 236,354 |  | 469,562 |  |

| Additions | - |  | - |  | 311,395 |  |

| Disposals | - |  | - |  | - |  |

| At 31 December 2025 | 3,548,774 |  | 236,354 |  | 780,957 |  |

| DEPRECIATION

| At 1 January 2025 | - |  | 232,704 |  | 276,000 |  |

| Charge for year | - |  | 3,650 |  | 29,975 |  |

| Eliminated on disposal | - |  | - |  | - |  |

| At 31 December 2025 | - |  | 236,354 |  | 305,975 |  |

| NET BOOK VALUE

| At 31 December 2025 | 3,548,774 |  | - |  | 474,982 |  |

| At 31 December 2024 | 3,548,774 |  | 3,650 |  | 193,562 |  |

Heritage Rocks | Ltd (Registered number: 08370956)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 December 2025

10. | TANGIBLE FIXED ASSETS - continued

| Group

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025 | 4,892,829 |  | 132,521 |  | 189,575 |  | 9,469,615 |  |

| Additions | 728,798 |  | - |  | 20,034 |  | 1,060,227 |  |

| Disposals | (7,675 | ) | (99,037 | ) | - |  | (106,712 | ) |

| At 31 December 2025 | 5,613,952 |  | 33,484 |  | 209,609 |  | 10,423,130 |  |

| DEPRECIATION

| At 1 January 2025 | 2,937,065 |  | 63,154 |  | 136,898 |  | 3,645,821 |  |

| Charge for year | 314,381 |  | 8,554 |  | 13,507 |  | 370,067 |  |

| Eliminated on disposal | (6,140 | ) | (61,033 | ) | - |  | (67,173 | ) |

| At 31 December 2025 | 3,245,306 |  | 10,675 |  | 150,405 |  | 3,948,715 |  |

| NET BOOK VALUE

| At 31 December 2025 | 2,368,646 |  | 22,809 |  | 59,204 |  | 6,474,415 |  |

| At 31 December 2024 | 1,955,764 |  | 69,367 |  | 52,677 |  | 5,823,794 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025

| and 31 December 2025 | 70,288 |  | 24,758 |  | 95,046 |  |

| DEPRECIATION

| At 1 January 2025

| and 31 December 2025 | 70,288 |  | 18,569 |  | 88,857 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  | 6,189 |  | 6,189 |  |

| At 31 December 2024 | - |  | 6,189 |  | 6,189 |  |

Heritage Rocks | Ltd (Registered number: 08370956)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 December 2025

11. | FIXED ASSET INVESTMENTS

| Company

| Shares in

| group

| undertaking

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 1,102 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1,102 |  |

| At 31 December 2024 | 1,102 |  |

| The group or the company's investments at the Balance Sheet date in the share capital of companies include the following:

| Subsidiaries

| Seckford Holdings Limited

| Registered office: Regency House, 33 Wood Street, Barnet, Herts. EN5 4BE

| Nature of business: Holding company

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| 31/12/25 |  | 31/12/24

£ | £ |

| Aggregate capital and reserves | (1,239,878 | ) | (1,033,909 | ) |

| Loss for the year | (205,969 | ) | (215,837 | ) |

| Seckford Hall Hotel Limited

| Registered office: Regency House, 33 Wood Street, Barnet, Herts. EN5 4BE

| Nature of business: Hotel and wedding venue

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| 31/12/25 |  | 31/12/24

£ | £ |

| Aggregate capital and reserves | 2,993,779 |  | 3,049,436 |  |

| (Loss)/profit for the year | (55,657 | ) | 238,852 |  |

| The Manor By The Lake Cheltenham Limited

| Registered office: Regency House, 33 Wood Street, Barnet, Herts. EN5 4BE

| Nature of business: Hotel and wedding venue

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| 31/12/25 |  | 31/12/24

£ | £ |

| Aggregate capital and reserves | 1,880,992 |  | 1,506,087 |  |

| Profit for the year | 374,905 |  | 411,328 |  |

Heritage Rocks | Ltd (Registered number: 08370956)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 December 2025

11. | FIXED ASSET INVESTMENTS - continued

| Woodhall Manor Events Limited

| Registered office: Regency House, 33 Wood Street, Barnet, Herts. EN5 4BE

| Nature of business: Hotel and wedding venue

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| 31/12/25 |  | 31/12/24

£ | £ |

| Aggregate capital and reserves | 1,226,027 |  | 867,158 |  |

| Profit for the year | 358,869 |  | 160,299 |  |

12. | STOCKS

| Group |

| 31/12/25 |  | 31/12/24 |

£ | £ |

| Stocks | 50,039 |  | 50,430 |  |

| Finished goods | 37,189 |  | 38,164 |  |

87,228 |  | 88,594 |  |

13. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| Group |  | Company |

| 31/12/25 |  | 31/12/24 |  | 31/12/25 |  | 31/12/24 |

£ | £ | £ | £ |

| Trade debtors | 171,840 |  | 182,139 |  | - |  | - |  |

| Amounts owed by group undertakings | - |  | - |  | 120,000 |  | 120,000 |  |

| Other debtors | 6,486,377 |  | 6,047,194 |  | 178,000 |  | 100,000 |  |

| Prepayments and accrued income | 109,172 |  | 134,217 |  | - |  | - |  |

6,767,389 |  | 6,363,550 |  | 298,000 |  | 220,000 |  |

Heritage Rocks | Ltd (Registered number: 08370956)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 December 2025

14. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| Group |  | Company |

| 31/12/25 |  | 31/12/24 |  | 31/12/25 |  | 31/12/24 |

£ | £ | £ | £ |

| Bank loans and overdrafts (see note 16) | 288,477 |  | 329,967 |  | - |  | - |  |

| Hire purchase contracts (see note 17) | 115,364 |  | 3,463 |  | - |  | - |  |

| Trade creditors | 566,324 |  | 757,955 |  | - |  | - |  |

| Amounts owed to group undertakings | - |  | - |  | 247,000 |  | 169,000 |  |

| Tax | 8,374 |  | 23,466 |  | - |  | - |  |

| Social security and other taxes | 34,026 |  | 40,785 |  | - |  | - |  |

| Net wages | 182,148 |  | 169,912 |  | - |  | - |  |

| Wages Control | 157,052 |  | 122,816 |  | - |  | - |  |

| Pensions Control | 13,134 |  | 15,902 |  | - |  | - |  |

| VAT | 417,662 |  | 410,661 |  | - |  | - |  |

| Income in advance - wedding,

| non-wedding and deposits | 2,036,661 |  | 2,121,754 |  | 102 |  | 102 |  |

| Other creditors | 621,549 |  | 890,817 |  | - |  | - |  |

| Other Creditors | - |  | 16,371 |  | - |  | - |  |

| Directors' current accounts | 62,892 |  | 60,360 |  | 51,000 |  | 51,000 |  |

| Accruals | 1,032,548 |  | 830,381 |  | - |  | - |  |

5,536,211 |  | 5,794,610 |  | 298,102 |  | 220,102 |  |

15. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| Group |

| 31/12/25 |  | 31/12/24 |

£ | £ |

| Bank loans (see note 16) | 4,503,869 |  | 4,217,069 |  |

| Hire purchase contracts (see note 17) | 491,631 |  | 25,097 |  |

| Income in advance - wedding, non-wedding and deposits | 285,393 |  | 209,641 |  |

5,280,893 |  | 4,451,807 |  |

Heritage Rocks | Ltd (Registered number: 08370956)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 December 2025

16. | LOANS

| An analysis of the maturity of loans is given below:

| Group |

| 31/12/25 |  | 31/12/24 |

£ | £ |

| Amounts falling due within one year or on | demand: |

| Bank loans | 288,477 |  | 329,967 |  |

| Amounts falling due between one and two | years: |

| Bank loans - 1-2 years | 205,977 |  | 247,467 |  |

| Amounts falling due between two and five | years: |

| Bank loans - 2-5 years | 4,118,964 |  | 3,138,651 |  |

| Amounts falling due in more than five years: |

| Repayable by instalments

| Bank loans more 5 yr by instal | 178,928 |  | 830,951 |  |

17. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Group

| Hire purchase |

| contracts |

| 31/12/25 |  | 31/12/24 |

£ | £ |

| Net obligations repayable:

| Within one year | 115,364 |  | 3,463 |  |

| Between one and five years | 452,075 |  | 25,097 |  |

| In more than five years | 39,556 |  | - |  |

606,995 |  | 28,560 |  |

18. | SECURED DEBTS

| The following secured debts are included within creditors:

| Group |

| 31/12/25 |  | 31/12/24 |

£ | £ |

| Bank loans | 4,792,346 |  | 4,547,036 |  |

| Santander Uk Plc holds a debenture dated 3 December 2018 over the company's assets.

Heritage Rocks | Ltd (Registered number: 08370956)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 December 2025

19. | PROVISIONS FOR LIABILITIES

| Group |

| 31/12/25 |  | 31/12/24 |

£ | £ |

| Deferred tax

| Accelerated capital allowances | 687,486 |  | 435,296 |  |

| Deferred tax | (4,000 | ) | 822 |  |

683,486 |  | 436,118 |  |

| Group

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 436,118 |  |

| Charge to Income Statement during year | 247,368 |  |

| Balance at 31 December 2025 | 683,486 |  |

20. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31/12/25 |  | 31/12/24

| value: | £ | £ |

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

21. | RESERVES

| Group

| Retained |  | Revaluation |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 January 2025 | 1,459,082 |  | 1,716,640 |  | 3,175,722 |  |

| Profit for the year | 275,133 |  | 275,133 |  |

| At 31 December 2025 | 1,734,215 |  | 1,716,640 |  | 3,450,855 |  |

| Company

| Retained

| earnings

£ |

| Profit for the year | - |

| At 31 December 2025 | - |  |

Heritage Rocks | Ltd (Registered number: 08370956)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 December 2025

22. | RELATED PARTY DISCLOSURES

| Included in other debtors, the following balances and transactions concerned related parties at year end:

| The Manor By The Lake Cheltenham Ltd was owed the following amounts at year end from companies controlled by the director, M Chittenden:

|  | 2025 |  | 2024 |  |

| £ |  | £ |  |

| Eastgate Street Ltd |  | 885,230 |  | 885,230 |  |

| International House (CI) Ltd |  | 350,000 |  | 350,000 |  |

| MRM 47 Ltd |  | 235,142 |  | 237,123 |  |

| Manor Studios Ltd |  | 651 |  | 651 |  |

| Sand Dunes (Essex) Ltd |  | 180,000 |  | 180,000 |  |

| The Ordnance Depot Ltd |  | 310,000 |  | 310,000 |  |

| Capcoin Investments Ltd |  | 610,800 |  | 610,800 |  |

| Seckford Properties Ltd |  | 643,143 |  | 626,093 |  |

| Measured Media Ltd |  | 449,295 |  | 305,255 |  |

| Seckford Hall Hotel Limited was owed the following balances from companies controlled by the director, M Chittenden:

|  | 2025 |  | 2024 |  |

| £ |  | £ |  |

| The Ordnance Depot Ltd |  | 29,310 |  | 29,310 |  |

| Eastgate Street Ltd |  | 70,000 |  | 70,000 |  |

| MRM 47 Ltd |  | 72,366 |  | 76,452 |  |

| Stanwood Holdings Ltd |  | 1,082,252 |  | 963,200 |  |

| Measured Media Ltd |  | 28,603 |  | (16,371 | ) |

| Woodhall Manor Events Ltd was owed the following balances from companies controlled by the director, M Chittenden:

|  | 2025 |  | 2024 |  |

| £ |  | £ |  |

| MRM 47 Ltd |  | 84,474 |  | 98,190 |  |

| Eastgate Street Ltd |  | 25,000 |  | 25,000 |  |

| Measured Media Ltd |  | 527,471 |  | 423,869 |  |

| Seckford Properties Limited |  | (2,052 | ) | - |  |

| Seckford Holdings Ltd was owed the following balances from companies controlled by the director, M Chittenden:

|  | 2025 |  | 2024 |  |

| £ |  | £ |  |

| Royal Hotel (Essex) Ltd |  | 45,980 |  | 45,980 |  |

| Sand Dunes (Essex) Ltd |  | 20,000 |  | 20,000 |  |

| Seckford Properties Limited |  | 2,000 |  | 2,000 |  |

| Measured Media Ltd |  | (23,516 | ) | (23,516 | ) |

| During the reporting period, The Manor By The Lake Cheltenham Ltd paid rent of £195,000 (2024: £203,800) to the directors, for the building from which the company operates.

23. | ULTIMATE CONTROLLING PARTY

| The directors are in joint control of the company by virtue of their shareholding.