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Registered number: 13328204









ZIA LUCIA CANARY WHARF LTD









FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2024

 
ZIA LUCIA CANARY WHARF LTD
REGISTERED NUMBER: 13328204

BALANCE SHEET
AS AT 31 JANUARY 2024

2024
2024
2023
2023
Note
£
£
£
£

Fixed assets
  

Tangible assets
 4 
257,695
272,964

  
257,695
272,964

Current assets
  

Stocks
 5 
2,796
5,000

Debtors: amounts falling due within one year
 6 
73,432
25,107

Cash at bank and in hand
 7 
68,753
95,154

  
144,981
125,261

Creditors: amounts falling due within one year
 8 
(268,652)
(283,507)

Net current liabilities
  
 
 
(123,671)
 
 
(158,246)

Total assets less current liabilities
  
134,024
114,718

  

Net assets
  
134,024
114,718


Capital and reserves
  

Called up share capital 
 9 
100
100

Profit and loss account
  
133,924
114,618

  
134,024
114,718


Page 1

 
ZIA LUCIA CANARY WHARF LTD
REGISTERED NUMBER: 13328204
    
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: 29 January 2025

Page 2

 
ZIA LUCIA CANARY WHARF LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1.


General information

Zia Lucia Canary Wharf Ltd is a private company limited by shares and incorporated in England & Wales (registered number 13328204 ). 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 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 director considers 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

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.

Page 3

 
ZIA LUCIA CANARY WHARF LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

2.Accounting policies (continued)

 
2.5

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
-
10%
Straight line
Fixtures and fittings
-
20%
Straight line
Computer equipment
-
33%
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.

 
2.6

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 out basis. 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.

 
2.7

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.

 
2.8

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.

 
2.9

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 4

 
ZIA LUCIA CANARY WHARF LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

3.


Employees



The average monthly number of employees, including the director, during the year was as follows:


        2024
        2023
            No.
            No.







Employees
10
2


4.


Tangible fixed assets





Long-term leasehold property
Fixtures and fittings
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 February 2023
258,383
27,052
3,472
288,907


Additions
17,978
-
663
18,641



At 31 January 2024

276,361
27,052
4,135
307,548



Depreciation


At 1 February 2023
12,083
3,266
593
15,942


Charge for the year on owned assets
27,212
5,410
1,289
33,911



At 31 January 2024

39,295
8,676
1,882
49,853



Net book value



At 31 January 2024
237,066
18,376
2,253
257,695



At 31 January 2023
246,299
23,786
2,879
272,964


5.


Stocks

2024
2023
£
£

Raw ingredients
2,796
5,000

2,796
5,000


Page 5

 
ZIA LUCIA CANARY WHARF LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

6.


Debtors

2024
2023
£
£


Trade debtors
4,433
4,175

Amounts owed by group undertakings
65,077
17,251

Other debtors
758
1,457

Prepayments and accrued income
3,164
2,224

73,432
25,107



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
68,753
95,154

68,753
95,154



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
9,346
13,486

Amounts owed to group undertakings
146,325
168,930

Other taxation and social security
25,504
26,659

Other creditors
18,380
19,025

Accruals and deferred income
69,097
55,407

268,652
283,507



9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares shares of £1.00 each
100
100


Page 6

 
ZIA LUCIA CANARY WHARF LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

10.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held
separately from those of the Company in an independently administered fund. The pension cost charge
represents contributions payable by the Company to the fund and amounted to £2,921 (2023 - £305)  .
Contributions totalling £2,152 (2023 - £712)  were payable to the fund at the balance sheet date and are
included in creditors.


11.


Related party transactions

The company has taken advantage of the exemption contained in Section 33 of FRS 102 ''Related Party
Disclosures'' from disclosing transactions with entities which are part of the group.


12.


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, 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.


13.


Auditors' information

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

The audit report was signed on 29 January 2025 by Nicholas Newman (Senior Statutory Auditor) on behalf of Harris & Trotter LLP.

 
Page 7