ACCOUNTS - Final Accounts

Registered number: 11686179

ZIA LUCIA HOLDINGS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2026

ZIA LUCIA HOLDINGS LIMITED

REGISTERED NUMBER: 11686179

BALANCE SHEET

AS AT 31 JANUARY 2026

		2026		2025
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		611,849
		611,849		611,849
Creditors: amounts falling due within one year	6	(1,248,645)		(1,248,645)
Net current liabilities			(636,796)		(636,796)
Total assets less current liabilities			33,626		33,626

Net assets			33,626		33,626

Capital and reserves
Called up share capital	33,334	33,334
Profit and loss account	292	292
	33,626	33,626

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ZIA LUCIA HOLDINGS LIMITED

REGISTERED NUMBER: 11686179

BALANCE SHEET (CONTINUED)

AS AT 31 JANUARY 2026

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: 28 October 2026

The notes on pages 3 to 4 form part of these financial statements.

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ZIA LUCIA HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

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.

Employees

The average monthly number of employees, including directors, during the year was 1 (2025 - 1).

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ZIA LUCIA HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 February 2025	670,422
	At 31 January 2026	670,422

Debtors

					2026	2025
					£	£


Amounts owed by group undertakings	595,182	595,182
Other debtors	16,667	16,667
	611,849	611,849

6.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

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

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.

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