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Registered number: 14097506









ZIA LUCIA GROUP HOLDINGS LIMITED









FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2024

 
ZIA LUCIA GROUP HOLDINGS LIMITED
REGISTERED NUMBER: 14097506

BALANCE SHEET
AS AT 31 JANUARY 2024

As restated
2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
1,227,752
1,227,752

  
1,227,752
1,227,752

Current assets
  

Debtors: amounts falling due within one year
 5 
795,784
160,785

  
795,784
160,785

Creditors: amounts falling due within one year
 6 
(1,863,546)
(1,226,131)

Net current liabilities
  
 
 
(1,067,762)
 
 
(1,065,346)

Total assets less current liabilities
  
159,990
162,406

  

Net assets
  
159,990
162,406


Capital and reserves
  

Called up share capital 
  
8,476
8,476

Share premium account
  
76,079
76,079

Profit and loss account
  
75,435
77,851

  
159,990
162,406


Page 1

 
ZIA LUCIA GROUP HOLDINGS LIMITED
REGISTERED NUMBER: 14097506
    
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: 30 January 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

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

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.

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

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 YEAR ENDED 31 JANUARY 2024

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

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.

 
2.7

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 the director, during the year was as follows:


        2024
        2023
            No.
            No.







Employees
1
2

Page 4

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

4.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 February 2023
1,227,752



At 31 January 2024
1,227,752





5.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
793,009
158,010

Other debtors
2,775
2,775

795,784
160,785



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
1,863,546
1,226,131

1,863,546
1,226,131


Page 5

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

7.


Prior period adjustment

During the preparation of the financial statements for the year ended 31 January 2024, it was identified that the Company's investment in subsidiary balance was overstated in the prior period. This error has been corrected retrospectively in accordance with FRS 102 Section 1A.
The impact of this adjustment on the prior period financial statements is as follows:
Balance sheet
The Investment in subsidiary balance as at 31 January 2023 has been restated to £1,227,752 (previously reported as £2,775,023).
The Cash at bank balance as at 31 January 2023 has been restated to £nil (previously reported as £1,224,977).
The Share premium as at 31 January 2023 has been restated to £76,079 (previously reported as £2,848,237).
Statement of Comprehensive Income
The adjustments have no impact on the Statement of Comprehensive Income for the period ended 31 January 2023.
The adjustments have no impact on the current year financial statements.


8.


Controlling party

The immediate and ultimate controlling party is Vampeta Ltd, 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 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.


9.


Auditors' information

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

The audit report was signed on 30 January 2025 by Nicholas Newman (Senior Statutory Auditor) on behalf of Harris & Trotter LLP.

 
Page 6