Biznaga Properties Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 13123580

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,547,897		957,793

			1,547,897		957,793
CURRENT ASSETS
Debtors	5	1,086		1,635
Cash at bank and in hand		2,640		8,225

		3,726		9,860
Creditors: Amounts Falling Due Within One Year	6	(492,312 )		(338,596 )

NET CURRENT ASSETS (LIABILITIES)			(488,586 )		(328,736 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,059,311		629,057

Creditors: Amounts Falling Due After More Than One Year	7		(913,865 )		(516,995 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(35,144 )		(25,750 )

NET ASSETS			110,302		86,312

CAPITAL AND RESERVES
Called up share capital	9		20		20
Profit and Loss Account			110,282		86,292

SHAREHOLDERS' FUNDS			110,302		86,312

Page 1

Page 2

Biznaga Properties Ltd

Balance Sheet (continued)

As At 31 January 2025

For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Juan Manuel Doblas Olmedilla

Director

23/12/2025

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

1. General Information

Biznaga Properties Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13123580 . The registered office is 1 Derwent Business Centre, Clarke Street, Derby, DE1 2BU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% Straight Line

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. The fair value of property was obtained from an online property resource company and has not been based on a valuation by an independent valuer with a professional qualification. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Deferred Taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

2.6. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	2	2

	2	2

4. Tangible Assets

	Investment Properties	Computer Equipment	Total
	£	£	£
Cost or Valuation
As at 1 February 2024	956,000	3,585	959,585
Additions	549,825	-	549,825
Revaluation	41,175	-	41,175

As at 31 January 2025	1,547,000	3,585	1,550,585

...CONTINUED

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Biznaga Properties Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

Depreciation
As at 1 February 2024	-	1,792	1,792
Provided during the period	-	896	896

As at 31 January 2025	-	2,688	2,688

Net Book Value
As at 31 January 2025	1,547,000	897	1,547,897

As at 1 February 2024	956,000	1,793	957,793

5. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	1,066	1,291
Other debtors	20	344

	1,086	1,635

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Accruals and deferred income	2,412	3,033
Directors' loan accounts	489,900	335,563

	492,312	338,596

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	913,865	516,995

8. Secured Creditors

Of the creditors falling due within and after more than one year the following amount is secured by a fixed charge over the investment property. The mortgages are interest only with terms of 19 years.

	2025		2024
	£		£
Bank loans and overdrafts	913,865		516,995

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	20	20