Caseware UK (AP4) 2022.0.179 2022.0.179 2023-01-312023-01-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activitytrue2022-02-01false22true 11686179 2022-02-01 2023-01-31 11686179 2021-02-01 2022-01-31 11686179 2023-01-31 11686179 2022-01-31 11686179 c:Director1 2022-02-01 2023-01-31 11686179 d:CurrentFinancialInstruments 2023-01-31 11686179 d:CurrentFinancialInstruments 2022-01-31 11686179 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 11686179 d:CurrentFinancialInstruments d:WithinOneYear 2022-01-31 11686179 d:ShareCapital 2023-01-31 11686179 d:ShareCapital 2022-01-31 11686179 d:RetainedEarningsAccumulatedLosses 2023-01-31 11686179 d:RetainedEarningsAccumulatedLosses 2022-01-31 11686179 c:OrdinaryShareClass1 2022-02-01 2023-01-31 11686179 c:OrdinaryShareClass1 2023-01-31 11686179 c:OrdinaryShareClass1 2022-01-31 11686179 c:FRS102 2022-02-01 2023-01-31 11686179 c:AuditExempt-NoAccountantsReport 2022-02-01 2023-01-31 11686179 c:FullAccounts 2022-02-01 2023-01-31 11686179 c:PrivateLimitedCompanyLtd 2022-02-01 2023-01-31 11686179 6 2022-02-01 2023-01-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11686179









ZIA LUCIA HOLDINGS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2023

 
ZIA LUCIA HOLDINGS LIMITED
REGISTERED NUMBER: 11686179

BALANCE SHEET
AS AT 31 JANUARY 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
670,422
670,422

  
670,422
670,422

Current assets
  

Debtors: amounts falling due within one year
 5 
16,667
16,667

  
16,667
16,667

Creditors: amounts falling due within one year
 6 
(652,655)
(657,875)

Net current liabilities
  
 
 
(635,988)
 
 
(641,208)

Total assets less current liabilities
  
34,434
29,214

  

Net assets
  
34,434
29,214


Capital and reserves
  

Called up share capital 
 7 
33,334
33,334

Profit and loss account
  
1,100
(4,120)

  
34,434
29,214


Page 1

 
ZIA LUCIA HOLDINGS LIMITED
REGISTERED NUMBER: 11686179
    
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 5 form part of these financial statements.

Page 2

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

1.


General information

Zia Lucia Holdings Limited is a private company limited by shares and registered in England and Wales.(registered number 11686179). The address of its 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

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

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.

 
2.4

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

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.

Page 3

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

2.Accounting policies (continued)

 
2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 February 2022
670,422



At 31 January 2023
670,422





5.


Debtors

2023
2022
£
£


Other debtors
16,667
16,667

16,667
16,667



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
651,655
656,875

Accruals and deferred income
1,000
1,000

652,655
657,875


Page 4

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

7.


Share capital

2023
2022
£
£
Allotted, called up and partly paid



33,334 (2022 - 33,334) Ordinary shares of £1.00 each
33,334
33,334


 
Page 5