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Registered number: 11686179









ZIA LUCIA HOLDINGS LIMITED









FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2024

 
ZIA LUCIA HOLDINGS LIMITED
REGISTERED NUMBER: 11686179

BALANCE SHEET
AS AT 31 JANUARY 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
670,422
670,422

  
670,422
670,422

Current assets
  

Debtors: amounts falling due within one year
 5 
611,849
16,667

  
611,849
16,667

Creditors: amounts falling due within one year
 6 
(1,248,645)
(652,655)

Net current liabilities
  
 
 
(636,796)
 
 
(635,988)

Total assets less current liabilities
  
33,626
34,434

  

Net assets
  
33,626
34,434


Capital and reserves
  

Called up share capital 
  
33,334
33,334

Profit and loss account
  
292
1,100

  
33,626
34,434


Page 1

 
ZIA LUCIA HOLDINGS LIMITED
REGISTERED NUMBER: 11686179
    
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2024

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: 27 January 2025

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 2024

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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

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.

 
2.4

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.

 
2.5

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.

 
2.6

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.

Page 3

 
ZIA LUCIA HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2023 - 2).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 February 2023
670,422



At 31 January 2024
670,422





5.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
595,182
-

Other debtors
16,667
16,667

611,849
16,667



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
1,248,645
651,655

Accruals and deferred income
-
1,000

1,248,645
652,655


Page 4

 
ZIA LUCIA HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

7.


Controlling party

The immediate parent undertaking is Zia Lucia Group Holdings Limited, a company registered in England and Wales. The address of the registered office is 101 New Cavendish Street, 1st Floor South, United
Kingdom, W1W 6XH.
The ultimate controlling party was Vampeta Ltd, whose registered office address is 101 New Cavendish Street, 1st Floor South, United Kingdom, W1W 6XH.
The results of the Company are consolidated into the ultimate parent company and copies of the consolidated financial statements are available from the Registrar of Companies, Companies House, and the registered office address.


8.


Auditors' information

The auditors' report on the financial statements for the year ended 31 January 2024 was unqualified.

The audit report was signed on 27 January 2025 by Nicholas Newman (Senior Statutory Auditor) on behalf of Harris & Trotter LLP.

 
Page 5