Halo Holdings (Leigh) Ltd 31/12/2025 iXBRL

Company registration number: 15922289

Halo Holdings (Leigh) Ltd

Unaudited filleted financial statements

31 December 2025

Halo Holdings (Leigh) Ltd

Contents

Directors and other information

Statement of financial position

Notes to the financial statements

Halo Holdings (Leigh) Ltd

Directors and other information


Directors	Mrs Eleanor Trim	(Appointed 28 August 2024)
	Mr Nicholas Trim	(Appointed 28 August 2024)


Company number	15922289


Registered office	5 Brayford Square
	London
	E1 0SG

Halo Holdings (Leigh) Ltd

Statement of financial position

31 December 2025

		31/12/25
	Note	£	£

Fixed assets
Tangible assets	5	800,000
Investments	6	99
		_______
			800,099

Current assets
Debtors	7	33,400
Cash at bank and in hand		419
		_______
		33,819
Creditors: amounts falling due
within one year	8	( 1,122,788)
		_______
Net current liabilities			( 1,088,969)
			_______
Total assets less current liabilities			( 288,870)

			_______
Net liabilities			( 288,870)
			_______

Capital and reserves
Called up share capital	9		2
Profit and loss account			( 288,872)
			_______
Shareholders deficit			( 288,870)
			_______

For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

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

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 20 August 2026 , and are signed on behalf of the board by:

Mrs Eleanor Trim

Director

Company registration number: 15922289

Halo Holdings (Leigh) Ltd

Notes to the financial statements

Period ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is 5 Brayford Square, London, E1 0SG.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The directors have assessed the balance sheet and likely future cash flows at the date of approving these financial statements. The shareholders have confirmed to financially support the company to cover the key costs for at least 12 months from the date of signing of these financial statements, if required, and have the funds to do so. Based on the above financial support by the shareholders, the directors have a reasonable expectation that the Company will continue in operational existence for a period of at least 12 months from the date of approval of these financial statements. Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Investment property

Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Employee numbers

The average number of persons employed by the company during the period amounted to Nil.

5. Tangible assets

	Investment property	Total
	£	£
Cost or valuation
At 28 August 2024	-	-
Additions	1,067,933	1,067,933
Revaluation	( 267,933)	( 267,933)
	_______	_______
At 31 December 2025	800,000	800,000
	_______	_______
Depreciation
At 28 August 2024 and 31 December 2025	-	-
	_______	_______
Carrying amount
At 31 December 2025	800,000	800,000
	_______	_______

During the year, the company acquired an investment property. The amount recognised above represents the purchase price of the property together with directly attributable acquisition costs. The investment property was revalued at the year end to its fair value. The fair value has been determined on an open market value basis based on a valuation provided by a local estate agent, with reference to market evidence of transaction prices for similar properties. The property has been made available for use by a related party on a rent-free basis. There is no commercial lease agreement in place in respect of the property.

6. Investments

	Shares in group undertakings and participating interests	Total
	£	£
Cost
At 28 August 2024	-	-
Additions	99	99
	_______	_______
At 31 December 2025	99	99
	_______	_______
Impairment
At 28 August 2024 and 31 December 2025	-	-
	_______	_______
Carrying amount
At 31 December 2025	99	99
	_______	_______

Investments in group undertakings
	Registered office	Class of share	Percentage of shares held
Subsidiary undertakings
LIP1 Ltd	Warehouse, Chalkwell Park Drive, Leigh-On-Sea, SS9 1NR	Ordinary	99

7. Debtors

			31/12/25
			£
	Other debtors		33,400
			_______

8. Creditors: amounts falling due within one year

			31/12/25
			£
	Other creditors		1,122,788
			_______

9. Called up share capital

Issued, called up and fully paid

	31/12/25
	No	£
Ordinary shares shares of £ 1.00 each	2	2
	_______	_______

10. Directors advances, credits and guarantees

	During the period the directors entered into the following advances and credits with the company:

Period ended 31/12/25
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mrs Eleanor Trim	-	( 560,494)	( 560,494)
	Mr Nicholas Trim	-	( 560,494)	( 560,494)
		_______	_______	_______
		-	( 1,120,988)	( 1,120,988)
		_______	_______	_______

11. Related party transactions

During the period the company entered into the following transactions with related parties:

	Transaction value	Balance owed by /(owed to)
	Period	Period
	ended	ended
	31/12/25	31/12/25
	£	£
Marmalade Coffee and Home Ltd	-	8,400
LIP1 Ltd	-	25,000
	_______	_______

Halo Holdings (Leigh) Ltd and Marmalade Coffee and Home Ltd are related parties as the directors are family relations.

Halo Holdings (Leigh) Ltd and LIP1 Ltd are under common control with Eleanor Trim and Nicholas Trim being directors of both companies.