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Registered number: 14097506 ZIA LUCIA GROUP HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JANUARY 2025
ZIA LUCIA GROUP HOLDINGS LIMITED REGISTERED NUMBER: 14097506 BALANCE SHEET AS AT 31 JANUARY 2025
|  |  |  | As restated
|  | 2025 |  | 2024
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 |  | 795,784 |
|  | 795,784 |  | 795,784 |
Creditors: amounts falling due within one year | 6 | (1,863,546) |  | (1,863,546) |
Net current liabilities |  |  | (1,067,762) |  | (1,067,762)
Total assets less current liabilities |  |  | 159,990 |  | 159,990
Net assets |  |  | 159,990 |  | 159,990
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 8,476 |  | 8,476
Share premium account |  |  | 76,079 |  | 76,079
Profit and loss account |  |  | 75,435 |  | 75,435
|  |  | 159,990 |  | 159,990
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ZIA LUCIA GROUP HOLDINGS LIMITED REGISTERED NUMBER: 14097506 BALANCE SHEET (CONTINUED) AS AT 31 JANUARY 2025 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 year 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: 19 November 2025
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 YEAR ENDED 31 JANUARY 2025
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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. 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 | 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 GROUP HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
3. | Employees
| The average monthly number of employees, including the director, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Employees | 1 | 1
4. | Fixed asset investments
|  | Unlisted investments
|  | £
| Cost or valuation |
| At 1 February 2024 | 1,227,752
| At 31 January 2025 | 1,227,752
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 793,009 | 793,009
| Other debtors | 2,775 | 2,775
|  | 795,784 | 795,784
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 1,863,546 | 1,863,546
|  | 1,863,546 | 1,863,546
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ZIA LUCIA GROUP HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
7. | 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.
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