Zoya Limited iXBRL

Zoya Limited

FINANCIAL STATEMENTS

for the financial year ended 31 August 2025

ZOYA LIMITED

DIRECTORS AND OTHER INFORMATION


Directors	Christian Mascolo
	Pierre Mascolo
	Sacha Mascolo-Tarbuck
	Pauline Mascolo (Resigned 6 May 2025)


Company Registration Number	04027591


Registered Office	Berkeley House
	Amery Street
	Alton
	Hampshire
	GU341HN
	United Kingdom


Independent Auditors	JWR Audit Limited
	24 Picton House
	Hussar Court
	Waterlooville
	Hampshire
	PO7 7SQ
	United Kingdom

ZOYA LIMITED

Company Registration Number: 04027591

BALANCE SHEET

as at 31 August 2025

		2025	2024
	Notes	£	£

Creditors: amounts falling due within one year	6	-	(232,037)
		─────────	─────────
Net Current Liabilities		-	(232,037)
		─────────	─────────
Total Assets less Current Liabilities		-	(232,037)
		═════════	═════════

Capital and Reserves

Called up share capital

60,000

60,000

Retained earnings

(60,000)

(292,037)

─────────

Equity attributable to owners of the company

(232,037)

═════════

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 company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Directors' Report.

Approved by the Board and authorised for issue on 17 July 2026 and signed on its behalf by



________________________________
Sacha Mascolo-Tarbuck
Director

ZOYA LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2025

GENERAL INFORMATION

Zoya Limited is a private company, limited by shares, incorporation in England & Wales under the Companies Act 2006. The company's registered number and registered office address is stated on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

Accounts are rounded to the nearest pound.

The accounts represent the company as an individual entity.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 August 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

SIGNIFICANT ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

In preparing the financial statements in accordance with FRS 102, management is required to make judgements, estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income, and expenses. Actual results may differ from these estimates.

Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods.

INFORMATION RELATING TO THE AUDITOR'S REPORT

The Audit Report was unqualified. There were no matters to which the auditor was required to refer by way of emphasis.

The financial statements were audited by JWR Audit Limited.

The Auditor's Report was signed by Katie Wood FCA FCCA (Senior Statutory Auditor) for and on behalf of JWR Audit Limited on 21st July 2026.

EMPLOYEES

The average monthly number of employees, including directors, during the financial year was 0, (2024 - 0).


6.	CREDITORS	2025	2024
	Amounts falling due within one year	£	£

	Amounts owed to group undertakings	-	71,505
	Amounts owed to participating interests	-	160,532
		─────────	─────────
		-	232,037
		═════════	═════════

DETAILS OF CREDITORS

Security given in respect of creditors

There is a specific equitable charge over all freehold and leasehold properties and/or the proceeds of sale thereof fixed and floating charges over undertaking and all property and assets present and future including goodwill bookdebts and the benefits of any licences.

PARENT COMPANY

The company regards Mascolo (UK) Holdings Limited as its parent company.

The parent of the largest group in which the results are consolidated is Toni & Guy Group Ltd.

Toni & Guy Group Ltd is registered in United Kingdom.


9.	SHARE CAPITAL

	Allotted, called up and fully paid

		2025	2024
		£	£

	60,000 Ordinary Shares of £1 each	60,000	60,000
		═════════	═════════

10.

RELATED PARTY TRANSACTIONS

The company has availed of the exemption under FRS 102 in relation to the disclosure of transactions with group undertakings.