Hellier Group Holdings Limited 13519953 false 2023-04-01 2024-06-30 2024-06-30 The principal activity of the company is that of an investment holding company Digita Accounts Production Advanced 6.30.9574.0 true false true false true 13519953 2023-04-01 2024-06-30 13519953 2024-06-30 13519953 core:RetainedEarningsAccumulatedLosses 2024-06-30 13519953 core:ShareCapital 2024-06-30 13519953 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 13519953 core:AdditionsToInvestments 2024-06-30 13519953 core:CostValuation 2024-06-30 13519953 bus:SmallEntities 2023-04-01 2024-06-30 13519953 bus:AuditExemptWithAccountantsReport 2023-04-01 2024-06-30 13519953 bus:FullAccounts 2023-04-01 2024-06-30 13519953 bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-06-30 13519953 bus:RegisteredOffice 2023-04-01 2024-06-30 13519953 bus:Director2 2023-04-01 2024-06-30 13519953 bus:PrivateLimitedCompanyLtd 2023-04-01 2024-06-30 13519953 core:Subsidiary1 2023-04-01 2024-06-30 13519953 core:Subsidiary1 countries:AllCountries 2023-04-01 2024-06-30 13519953 core:Subsidiary2 2023-04-01 2024-06-30 13519953 core:Subsidiary2 countries:AllCountries 2023-04-01 2024-06-30 13519953 1 2023-04-01 2024-06-30 13519953 countries:AllCountries 2023-04-01 2024-06-30 13519953 core:CostValuation 2023-03-31 13519953 2022-04-01 2023-03-31 13519953 2023-03-31 13519953 core:RetainedEarningsAccumulatedLosses 2023-03-31 13519953 core:ShareCapital 2023-03-31 13519953 core:CurrentFinancialInstruments core:WithinOneYear 2023-03-31 13519953 core:Subsidiary1 2022-04-01 2023-03-31 13519953 core:Subsidiary2 2022-04-01 2023-03-31 iso4217:GBP xbrli:pure

Company registration number: 13519953

Hellier Group Holdings Limited

Filleted Annual Report and Unaudited Financial Statements

for the Period from 1 April 2023 to 30 June 2024

 

Hellier Group Holdings Limited

Contents

Balance Sheet

1

Notes to the Unaudited Financial Statements

2 to 5

 

Hellier Group Holdings Limited

(Registration number: 13519953)
Balance Sheet as at 30 June 2024

Note

2024
£

2023
£

Fixed assets

 

Investments

4

3

2

Current assets

 

Debtors

5

565,479

-

Cash at bank and in hand

 

18,088

400,000

 

583,567

400,000

Creditors: Amounts falling due within one year

6

(606,913)

(412,913)

Net current liabilities

 

(23,346)

(12,913)

Net liabilities

 

(23,343)

(12,911)

Capital and reserves

 

Called up share capital

2

2

Profit and loss account

(23,345)

(12,913)

Total equity

 

(23,343)

(12,911)

For the financial period ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. The option not to file the profit and loss account and directors’ report has been taken.

Approved and authorised by the director on 28 January 2025 .
 


M Hellier
Director

   
 

Hellier Group Holdings Limited

Notes to the Unaudited Financial Statements
for the Period from 1 April 2023 to 30 June 2024

1

General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Lupin Way
Yeovil
Somerset
BA22 8WW

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are presented in Sterling (£).

Disclosure of long or short period

The reporting period has been extended to a 15 month period ending 30 June 2024.

The director made the decision to change the accounting period end date following a company reorganisation, so that it coincided with other connected entities under common control.

The comparative amounts presented in the financial statements (including the related notes) are not entirely comparable as they are for a 12 month period.

Going concern

The company has net liabilities at the balance sheet date. The company is reliant upon the support of its subsidiary company and other associated companies who have agreed that their loans to the company will not be repaid unless the company has sufficient funds to meet all other liabilities.

Taking into account the above, the director considers it appropriate to prepare the financial statements on the going concern basis.

 

Hellier Group Holdings Limited

Notes to the Unaudited Financial Statements
for the Period from 1 April 2023 to 30 June 2024

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

 

Hellier Group Holdings Limited

Notes to the Unaudited Financial Statements
for the Period from 1 April 2023 to 30 June 2024

3

Staff numbers

The average number of persons employed by the company (including the director) during the period was 1 (2023 - 2).

4

Investments

2024
£

2023
£

Investments in subsidiaries

3

2

Subsidiaries

£

Cost or valuation

At 1 April 2023

2

Additions

1

At 30 June 2024

3

Carrying amount

At 30 June 2024

3

At 31 March 2023

2

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking

Registered office

Holding

Proportion of voting rights and shares held

     

2024

2023

Subsidiary undertakings

Hellier Capital Holdings Ltd

Lupin Way
Yeovil
Somerset
BA22 8WW

Ordinary A & Ordinary B

100%

100%

 

England & Wales

     

Luxury Lodgings Limited

Lupin Way
Yeovil
Somerset
BA22 8WW

Ordinary

100%

100%

 

England & Wales

     
 

Hellier Group Holdings Limited

Notes to the Unaudited Financial Statements
for the Period from 1 April 2023 to 30 June 2024

Subsidiary undertakings

Hellier Capital Holdings Ltd

The principal activity of Hellier Capital Holdings Ltd is that of a dormant company.

Luxury Lodgings Limited

The principal activity of Luxury Lodgings Limited is that of letting and operating of own or leased real estate.

5

Debtors

Current

2024
£

2023
£

Amounts owed by group undertakings and undertakings in which the company has a participating interest

565,479

-

 

565,479

-

6

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Trade creditors

 

-

5,400

Amounts owed to group undertakings and undertakings in which the company has a participating interest

605,413

405,413

Accruals and deferred income

 

1,500

2,100

 

606,913

412,913