15511089 false holding company 2024-02-29 2025-02-28 http://www.companieshouse.gov.uk/2024-02-28 http://www.companieshouse.gov.uk/cd:Director1 2024-02-29 2025-02-28 http://www.companieshouse.gov.uk/pt:ShareCapital 2025-02-28 http://www.companieshouse.gov.uk/cd:Director2 2024-02-29 2025-02-28 http://www.companieshouse.gov.uk/cd:Director3 2024-02-29 2025-02-28 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass1 2024-02-29 2025-02-28 http://www.companieshouse.gov.uk/cd:RegisteredOffice 2024-02-29 2025-02-28 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2024-02-29 2025-02-28 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2025-02-28 http://www.companieshouse.gov.uk/2024-02-29 2025-02-28 http://www.companieshouse.gov.uk/dpl:AdministrativeExpenses dpl:Item1 2024-02-29 2025-02-28 http://www.companieshouse.gov.uk/cd:FRS102 2024-02-29 2025-02-28 http://www.companieshouse.gov.uk/2025-02-28 http://www.companieshouse.gov.uk/cd:FullAccounts 2024-02-29 2025-02-28 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2024-02-29 2025-02-28 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 15511089
H.L.E.Fresh Holdings Ltd
ACCOUNTS
FOR THE YEAR ENDED 28/02/2025
Prepared By:
Allan G Hill and Partners
Chenies
Okewood Hill
Ockley
Surrey
RH5 5NB

H.L.E.Fresh Holdings Ltd

ACCOUNTS
FOR THE YEAR ENDED 28/02/2025
DIRECTORS
Stacey Houghton
Paul Charles Luff
Alan Edwards
REGISTERED OFFICE
Chenies
Okewood Hill
Ockley
Surrey
RH5 5NB
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 15511089
BANKERS
NatWest
ACCOUNTANTS
Allan G Hill and Partners
Chenies
Okewood Hill
Ockley
Surrey
RH5 5NB

H.L.E.Fresh Holdings Ltd

ACCOUNTS
FOR THE YEAR ENDED 28/02/2025
CONTENTS |  |
|  | Page
Directors' Report |  | 3
Accountants' Report |  | 4
Statement Of Comprehensive Income |  | 5
Balance Sheet |  | 6
Notes To The Accounts |  | 7
The following do not form part of the statutory financial statements: |  |
Trading And Profit And Loss Account |  | 10
Profit And Loss Account Summaries |  | 11

H.L.E.Fresh Holdings Ltd

DIRECTORS' REPORT
FOR THE YEAR ENDED 28/02/2025
The directors present their report and accounts for the year ended 28/02/2025
DIRECTORS
The directors who served during the year were as follows:
Stacey Houghton
Paul Charles Luff
Alan Edwards
STATEMENT OF DIRECTORS RESPONSIBILITIES
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulation.
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 of the profit or loss of the company 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 disclose with reasonable accuracy at any time the financial position of the company 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 hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The report of the directors has been prepared in accordance with the special provisions within Part 15 of the Companies Act 2006.
This report was approved by the board on 27/11/2025
Stacey Houghton
Director

H.L.E.Fresh Holdings Ltd

ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE UNAUDITED ACCOUNTS
OF H.L.E.FRESH HOLDINGS LTD, FOR THE YEAR ENDED 28/02/2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of H.L.E.Fresh Holdings Ltd for the year ended 28/02/2025 as set out on pages 5 to 9 from the company's accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed on their website.
This report is made solely to the Board of Directors of H.L.E.Fresh Holdings Ltd, as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of H.L.E.Fresh Holdings Ltd and state those matters that we have agreed to state to the Board of Directors of H.L.E.Fresh Holdings Ltd, as a body, in this report, in accordance with the requirements of the Association of Chartered Certified Accountants as detailed on their website. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than H.L.E.Fresh Holdings Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that H.L.E.Fresh Holdings Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profitability of H.L.E.Fresh Holdings Ltd. You consider that H.L.E.Fresh Holdings Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of H.L.E.Fresh Holdings Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Allan G Hill and Partners
Chenies
Okewood Hill
Ockley
Surrey
RH5 5NB
27/11/2025

H.L.E.Fresh Holdings Ltd

STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 28/02/2025
|  | Notes |  | 2025
|  |  |  | £
Administrative expenses |  |  |  | (1)
OPERATING LOSS |  |  |  | (1)
LOSS ON ORDINARY ACTIVITIES BEFORE TAXATION |  |  |  | (1)
LOSS ON ORDINARY ACTIVITIES AFTER TAXATION |  |  |  | (1)

H.L.E.Fresh Holdings Ltd

BALANCE SHEET AT 28/02/2025
|  |  |  |  |  | 2025
|  | Notes |  |  |  | £
FIXED ASSETS |  |  |  |  |  |
Investment Assets |  | 4 |  |  |  | 804,050
CURRENT ASSETS |  |  |  |  |  |
Debtors |  | 5 |  | 151,655 |  |
Cash at bank and in hand |  |  |  | 74,344 |  |
|  |  |  | 225,999 |  |
CREDITORS: Amounts falling due within one year |  | 6 |  | 830,000 |  |
NET CURRENT LIABILITIES |  |  |  |  |  | (604,001)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 200,049
CREDITORS: Amounts falling due after more than one year |  | 7 |  |  |  | 199,950
NET ASSETS |  |  |  |  |  | 99
CAPITAL AND RESERVES |  |  |  |  |  |
Called up share capital |  | 8 |  |  |  | 100
Profit and loss account |  |  |  |  |  | (1)
SHAREHOLDERS' FUNDS |  |  |  |  |  | 99
For the year ending 28/02/2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
For the year ending 28/02/2025 the company was entitled to exemption from preparing consolidated group accounts under section 399(2) of the Companies Act 2006 relating to small companies.
Approved by the board on 27/11/2025 and signed on their behalf by |  |  |  |  |  |
............................. |  |  |  |  |  |
Stacey Houghton |  |  |  |  |  |
Director |  |  |  |  |  |

H.L.E.Fresh Holdings Ltd

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 28/02/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Investments
Fixed asset investments are shown at cost less amounts written off.
Provisions are made for permanent fluctuations in value.

2. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2025 |  |
|  |  |  | No. |  | No.
Average number of employees |  |  |  | - |  |

3. TAX ON ORDINARY ACTIVITIES |  |  |  |
|  |  |  | 2025
|  |  |  | £

H.L.E.Fresh Holdings Ltd

4. FINANCIAL ASSETS |  |  |  |
|  | Shares in group companies |  |
|  | and participating interests |  | Total
|  | £ |  | £
Cost |  |  |  |
Additions |  | 804,100 |  | 804,100
Disposals |  | (50) |  | (50)
At 28/02/2025 |  | 804,050 |  | 804,050
Amortisation |  |  |  |
Net Book Amounts |  |  |  |
At 28/02/2025 |  | 804,050 |  | 804,050
The company acquired all of the issued ordinary £1 share capital of Direct Delivered Produce Limited incorporated in England and Wales (company number 01614912) on 30th April 2024. The cost of investment as at 28th February 2025 is £804,000 (120 ordinary £1 shares). Mr P J Grimshaw holds a fixed charge, dated 30th April 2024, over all of the investment company shares purchased during the period and all related rights. |
The company owned all of the issued ordinary £1 share capital of G B Salads Ltd incorporated in England and Wales (company number 16050237) since its incorporation on 30th October 2024. From 19th February 2025 the company's ownership reduced to 50% following the transfer of shares. The cost of investment as at 28th February 2025 is £50 (50 ordinary £1 shares). |
Wholly owned subsidiary companies as at 28th February 2025:- Direct Delivered Produce Limited. Joint venture owned subsidiary companies as at 28th February 2025:- G B Salads Limited. |

5. DEBTORS |  |  |  | 2025
|  |  |  | £
Amounts falling due within one year |  |  |  |
VAT |  |  |  | 24,656
Amounts due from group companies |  |  |  | 126,999
|  |  |  | 151,655
The amounts owed from group companies are all due from G B Salads Limited, a joint venture owned subsidiary, in respect of equipment purchases made at open market rates £126,999.

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |
|  |  |  | 2025
|  |  |  | £
Directors current account |  |  |  | 80,000
Other creditors |  |  |  | 250,000
Amounts due to group companies |  |  |  | 500,000
|  |  |  | 830,000
The amounts payable by group companies are as folllows:- T.J. Wholesale T/A Houghtons of London Ltd, a company under common control of £250,000. Direct Delivered Produce Ltd, a wholly owned subsidiary of £250,000.

H.L.E.Fresh Holdings Ltd

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |  |  |  |
|  |  |  | 2025
|  |  |  | £
Loans >1yr |  |  |  | 199,950
|  |  |  | 199,950

8. SHARE CAPITAL |  |  |  | 2025
|  |  |  | £
Allotted, issued and fully paid: |  |  |  |
100 Ordinary A shares of £1.00 each |  |  |  | 100
|  |  |  | 100
New shares issued during period: |  |  |  |
100 Ordinary A shares of £1.00 each |  |  |  | 100
|  |  |  | 100
Mr P J Grimshaw holds a fixed charge, dated 30th April 2024, against all of the investment company shares puchased during the period and all related rights.

H.L.E.Fresh Holdings Ltd

TRADING AND PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 28/02/2025
|  |  |  |  |  | 2025
|  |  |  |  |  | £
Cost of Sales: |  |  |  |  |  |
Less: |  |  |  |  |  |
Administrative expenses |  |  |  | 1 |  |
|  |  |  |  |  | 1
Net loss for the year before taxation |  |  |  |  |  | (1)
Net loss for the year after taxation |  |  |  |  |  | (1)
Retained losses carried forward |  |  |  |  |  | (1)
This page does not form part of the Company's Statutory Accounts and is prepared for the information of the Directors only.

H.L.E.Fresh Holdings Ltd

PROFIT AND LOSS ACCOUNT SUMMARIES
FOR THE YEAR ENDED 28/02/2025
|  |  |  | 2025
|  |  |  | £
Administrative Expenses: |  |  |  |
Bank charges |  |  |  | 1
|  |  |  | 1
This page does not form part of the Company's Statutory Accounts and is prepared for the information of the Directors only.