REGISTERED NUMBER: 04401721

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

WORLD HERITAGE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M R Ridley

Mrs J D Ridley

K O M Ridley

SECRETARY:

Mrs J D Ridley

REGISTERED OFFICE:

18 High West Street

Dorchester

Dorset

DT2 7AQ

REGISTERED NUMBER:

04401721

ACCOUNTANTS:

Pugsley Revill

18 High West Street

Dorchester

Dorset

DT1 1UW

FIXED ASSETS

Intangible assets

4

13,670

15,170

Tangible assets

5

3,933

4,383

17,603

19,553

CURRENT ASSETS

Stocks

963

2,309

Debtors

6

3,140

1,332

Cash at bank and in hand

145,717

191,002

149,820

194,643

CREDITORS

Amounts falling due within one year

7

69,035

30,952

NET CURRENT ASSETS

80,785

163,691

TOTAL ASSETS LESS CURRENT LIABILITIES

98,388

183,244

CREDITORS

Amounts falling due after more than one year

8

5,042

15,042

NET ASSETS

93,346

168,202

CAPITAL AND RESERVES

Called up share capital

1,500

1,500

Retained earnings

91,846

166,702

SHAREHOLDERS' FUNDS

93,346

168,202

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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 August 2026 and were signed on its behalf by:

Mrs J D Ridley - Director

1.	STATUTORY INFORMATION

World Heritage Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company 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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of three businesses in 2002 and one in 2007, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Exhibition costs

-

15% on reducing balance

Fixtures, fittings and equipment

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

310,000

AMORTISATION

At 1 January 2025

294,830

Amortisation for year

1,500

At 31 December 2025

296,330

NET BOOK VALUE

At 31 December 2025

13,670

At 31 December 2024

15,170

5.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

Exhibition

and

Motor

costs

equipment

vehicles

Totals

£

£

£

£

COST

At 1 January 2025

36,444

18,268

11,799

66,511

Additions

-

323

-

323

At 31 December 2025

36,444

18,591

11,799

66,834

DEPRECIATION

At 1 January 2025

32,927

17,555

11,646

62,128

Charge for year

527

208

38

773

At 31 December 2025

33,454

17,763

11,684

62,901

NET BOOK VALUE

At 31 December 2025

2,990

828

115

3,933

At 31 December 2024

3,517

713

153

4,383

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Corporation tax

701

701

Prepayments

2,439

631

3,140

1,332

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

PAYE

441

797

NIC

73

314

VAT

2,189

640

Other creditors

262

282

Directors' loan accounts

55,838

23,351

Accrued expenses

10,232

5,568

69,035

30,952

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

5,042

15,042