Caseware UK (AP4) 2022.0.179 2022.0.179 2023-01-312023-01-31false2022-02-01false10No description of principal activity10trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11814792 2022-02-01 2023-01-31 11814792 2021-02-01 2022-01-31 11814792 2023-01-31 11814792 2022-01-31 11814792 c:Director1 2022-02-01 2023-01-31 11814792 d:Buildings d:LongLeaseholdAssets 2022-02-01 2023-01-31 11814792 d:Buildings d:ShortLeaseholdAssets 2022-02-01 2023-01-31 11814792 d:Buildings d:ShortLeaseholdAssets 2023-01-31 11814792 d:Buildings d:ShortLeaseholdAssets 2022-01-31 11814792 d:FurnitureFittings 2022-02-01 2023-01-31 11814792 d:FurnitureFittings 2023-01-31 11814792 d:FurnitureFittings 2022-01-31 11814792 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-02-01 2023-01-31 11814792 d:OfficeEquipment 2022-02-01 2023-01-31 11814792 d:OfficeEquipment 2023-01-31 11814792 d:OfficeEquipment 2022-01-31 11814792 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-02-01 2023-01-31 11814792 d:ComputerEquipment 2022-02-01 2023-01-31 11814792 d:ComputerEquipment 2023-01-31 11814792 d:ComputerEquipment 2022-01-31 11814792 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-02-01 2023-01-31 11814792 d:OwnedOrFreeholdAssets 2022-02-01 2023-01-31 11814792 d:CurrentFinancialInstruments 2023-01-31 11814792 d:CurrentFinancialInstruments 2022-01-31 11814792 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 11814792 d:CurrentFinancialInstruments d:WithinOneYear 2022-01-31 11814792 d:ShareCapital 2023-01-31 11814792 d:ShareCapital 2022-01-31 11814792 d:RetainedEarningsAccumulatedLosses 2023-01-31 11814792 d:RetainedEarningsAccumulatedLosses 2022-01-31 11814792 c:OrdinaryShareClass1 2022-02-01 2023-01-31 11814792 c:OrdinaryShareClass1 2023-01-31 11814792 c:OrdinaryShareClass1 2022-01-31 11814792 c:FRS102 2022-02-01 2023-01-31 11814792 c:AuditExempt-NoAccountantsReport 2022-02-01 2023-01-31 11814792 c:FullAccounts 2022-02-01 2023-01-31 11814792 c:PrivateLimitedCompanyLtd 2022-02-01 2023-01-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 11814792









ZIA LUCIA ALDGATE LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2023

 
ZIA LUCIA ALDGATE LIMITED
REGISTERED NUMBER: 11814792

BALANCE SHEET
AS AT 31 JANUARY 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
143,328
158,974

  
143,328
158,974

Current assets
  

Stocks
  
5,000
5,000

Debtors: amounts falling due within one year
 5 
894,440
223,791

Cash at bank and in hand
 6 
70,010
537,369

  
969,450
766,160

Creditors: amounts falling due within one year
 7 
(320,020)
(294,105)

Net current assets
  
 
 
649,430
 
 
472,055

Total assets less current liabilities
  
792,758
631,029

  

Net assets
  
792,758
631,029


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
792,658
630,929

  
792,758
631,029


Page 1

 
ZIA LUCIA ALDGATE LIMITED
REGISTERED NUMBER: 11814792
    
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question 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 financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




G D'Angelo
Director

Date: 25 October 2023

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
ZIA LUCIA ALDGATE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023

1.


General information

Zia Lucia Aldgate Limited is a private company limited by shares and incorporated in England and Wales (Rigistered no. 11814792). The registered office is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

In assessing the ability of the company to operate as a going concern, management have evaluated current and forecasted operational results, and the solvency of the company. As a result, the directors consider it appropriate to prepare the financial statements on a going concern basis.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
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 Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 
ZIA LUCIA ALDGATE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023

2.Accounting policies (continued)

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Long-term leasehold property
-
Over the term of the lease
Fixtures and fittings
-
20%
Straight line
Office equipment
-
20%
Straight line
Computer equipment
-
20%
Straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first outbasis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.8

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 4

 
ZIA LUCIA ALDGATE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023

2.Accounting policies (continued)

 
2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.10

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

The average monthly number of employees, including directors, during the year was 10 (2022 - 10).

Page 5

 
ZIA LUCIA ALDGATE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023

4.


Tangible fixed assets





Leasehold improvements
Fixtures and fittings
Office equipment
Computer equipment
Total

£
£
£
£
£



Cost or valuation


At 1 February 2022
159,261
44,726
3,290
-
207,277


Additions
3,688
118
-
988
4,794



At 31 January 2023

162,949
44,844
3,290
988
212,071



Depreciation


At 1 February 2022
30,847
16,140
1,316
-
48,303


Charge for the year on owned assets
10,631
8,953
658
198
20,440



At 31 January 2023

41,478
25,093
1,974
198
68,743



Net book value



At 31 January 2023
121,471
19,751
1,316
790
143,328



At 31 January 2022
128,414
28,586
1,974
-
158,974

Page 6

 
ZIA LUCIA ALDGATE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023

5.


Debtors

2023
2022
£
£


Trade debtors
10,968
10,727

Amounts owed by group undertakings
861,794
176,225

Other debtors
11,996
26,865

Prepayments and accrued income
9,682
9,974

894,440
223,791



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
70,010
537,369

70,010
537,369



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
36,992
32,676

Amounts owed to group undertakings
114,029
81,911

Corporation tax
20,856
71,391

Other taxation and social security
49,748
21,367

Other creditors
34,309
18,660

Accruals and deferred income
64,086
68,100

320,020
294,105



8.


Share capital

2023
2022
£
£
Authorised, allotted, called up and fully paid



100 (2022 - 100) Ordinary shares of £1.00 each
100
100

Page 7

 
ZIA LUCIA ALDGATE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023

9.


Ultimate parent undertaking and controlling party

The immediate parent undertaking is Zia Lucia Holdings Limited, a company registered in England and Wales. The address of the registered office is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH.

 
Page 8