Caseware UK (AP4) 2022.0.179 2022.0.179 2023-01-312023-01-312truefalse2022-05-10No description of principal activitytrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14097506 2022-05-09 14097506 2022-05-10 2023-01-31 14097506 2021-05-10 2022-05-09 14097506 2023-01-31 14097506 c:Director1 2022-05-10 2023-01-31 14097506 d:CurrentFinancialInstruments 2023-01-31 14097506 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 14097506 d:ShareCapital 2023-01-31 14097506 d:SharePremium 2023-01-31 14097506 d:RetainedEarningsAccumulatedLosses 2023-01-31 14097506 c:OrdinaryShareClass1 2022-05-10 2023-01-31 14097506 c:OrdinaryShareClass1 2023-01-31 14097506 c:FRS102 2022-05-10 2023-01-31 14097506 c:AuditExempt-NoAccountantsReport 2022-05-10 2023-01-31 14097506 c:FullAccounts 2022-05-10 2023-01-31 14097506 c:PrivateLimitedCompanyLtd 2022-05-10 2023-01-31 14097506 6 2022-05-10 2023-01-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14097506









ZIA LUCIA GROUP HOLDINGS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 JANUARY 2023

 
ZIA LUCIA GROUP HOLDINGS LIMITED
REGISTERED NUMBER: 14097506

BALANCE SHEET
AS AT 31 JANUARY 2023

2023
Note
£

Fixed assets
  

Investments
 4 
2,775,023

  
2,775,023

Current assets
  

Debtors: amounts falling due within one year
 5 
160,785

Cash at bank and in hand
 6 
1,224,977

  
1,385,762

Creditors: amounts falling due within one year
 7 
(1,226,131)

Net current assets
  
 
 
159,631

Total assets less current liabilities
  
2,934,654

  

Net assets
  
2,934,654


Capital and reserves
  

Called up share capital 
 8 
8,476

Share premium account
  
2,848,327

Profit and loss account
  
77,851

  
2,934,654


Page 1

 
ZIA LUCIA GROUP HOLDINGS LIMITED
REGISTERED NUMBER: 14097506
    
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2023

The director considers 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 period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 5 form part of these financial statements.

Page 2

 
ZIA LUCIA GROUP HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2023

1.


General information

Zia Lucia Group Holdings Limited is a private company limited by shares and incorporated in England & Wales (registered number 14097506). The registered office is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH.
The financial statements are presented in Sterling, which is the functional currency of the company.

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

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 3

 
ZIA LUCIA GROUP HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2023

2.Accounting policies (continued)

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.5

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.

 
2.6

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.

 
2.7

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 period was 2.


4.


Fixed asset investments





Unlisted investments

£



Cost or valuation


Additions
2,775,023



At 31 January 2023
2,775,023




Page 4

 
ZIA LUCIA GROUP HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2023

5.


Debtors

2023
£


Amounts owed by group undertakings
158,010

Other debtors
2,775

160,785



6.


Cash and cash equivalents

2023
£

Cash at bank and in hand
1,224,977

1,224,977



7.


Creditors: Amounts falling due within one year

2023
£

Amounts owed to group undertakings
1,226,131

1,226,131



8.


Share capital

2023
£
Allotted, called up and fully paid


8,476,145 Ordinary share shares of £0.001 each
8,476


On 10 May 2022, the day of incorporation, 8,476,145 ordinary shares of £0.001 each was issued and allotted.

 
Page 5