In the annual accounts. Not to PayPal etcTo who? The whole point would be solve the issue of paypal / payment processors not wanting to work with an offshore company (lets say seychelles but any really).
Although you are the UBO of both companies, only the UK company which processes payments will have that info publicly known.
Although CRS / AEIO (or whatever it is) / other standards may give you being the UBO of the seychelles company to governments / tax offices, this isn't public. So paypal / stripe / payment processes the uk payment front compny uses will never know.