HELIOS PROPERTY HOLDINGS LIMITED Accounts






HELIOS PROPERTY HOLDINGS LIMITED

	Company No. 07221958
		Information for Filing with The Registrar
		31 March 2026

The Director presents his report and the accounts for the year ended 31 March 2026.

Principal activities
The principal activity of the company during the year under review was an investment company.




Director

The Director who served at any time during the year was as follows:

T. Cartner









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

T. Cartner
Director
23 October 2026

at	31 March 2026
Company No.		07221958	Notes	2026	2025
				£	£
Fixed assets



	Investments		4	-	-

Current assets

	Debtors		5	100	6,172,729

	Cash at bank and in hand			2,981	3,819
				3,081	6,176,548
Creditors: Amount falling due within one year			6	(3,640,631)	(9,813,260)
Net current liabilities				(3,637,550)	(3,636,712)
Total assets less current liabilities				(3,637,550)	(3,636,712)




Net liabilities				(3,637,550)	(3,636,712)

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		8	(3,637,650)	(3,636,812)

Total equity				(3,637,550)	(3,636,712)



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 March 2026 the company was entitled to exemption from audit 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 23 October 2026 and signed on its behalf by:
T. Cartner
Director
23 October 2026

for the year ended 31 March 2026

General information

HELIOS PROPERTY HOLDINGS LIMITED is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 07221958

Its registered office is:

Carter House

Pelaw Leazes Lane

Durham

DH1 1TB

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	0	0

4	Investments
			Investment in Subsidiaries	Total
			£	£
		Cost or valuation
		At 1 April 2025	1,000	1,000



		At 31 March 2026	1,000	1,000
		Provisions/Impairment
		At 1 April 2025	1,000	1,000



		At 31 March 2026	1,000	1,000
		Net book values
		At 31 March 2026	-	-
		At 31 March 2025	-	-

		Historical cost



		Tees Valley Ventures Ltd is incorporated in England and Wales and it's latest accounts are to 31 December 2025. The capital and reserves are (£15,909,969) and the profit/(loss) for the period is (£706,239). The investment of £1,000 has been impaired to £nil.

5	Debtors
			2026	2025
			£	£






		Other debtors	100	6,172,729

			100	6,172,729

6	Creditors:
		amounts falling due within one year
			2026	2025
			£	£








		Other creditors	3,640,631	9,813,260

			3,640,631	9,813,260

Share Capital

100 ordinary shares of £1 each

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

Related party disclosures

Transactions with related parties

Included within debtors at the 31 March 2026 are loans to Tees Valley Ventures Limited of £2,915,818 (2025: £2,915,818) and Wynyard Park Limited £nil (2025: £6,172,629). All the loans are interest free.

Included within creditors at the 31 March 2026 are loans of £3,640,631 (2025: £9,813,260) due to Indigo Properties Limited. All the loans are interest free.

Parent Company

The controlling parties are as follows:

The ultimate parent undertaking is Indigo Properties Limited, a company incorporated in Guernsey. The ultimate controlling party is The Amber Trust, a trust established in Guernsey.