1.
General Information
Beatriz Properties Limited
is a private company, limited by shares, incorporated in England & Wales, registered number
13426905
. The registered office is Birchin Court, 20 Birchin Lane, London, EC3V 9DJ.
2.
Accounting Policies
2.1.
Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
2.2.
Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
2.3.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.4.
Financial Instruments
Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.
Financial assets and financial liabilities are recognised initially at fair value. Financial assets are reduced for provision, for impairment, if required.
2.5.
Foreign Currencies
Assets and liabilities in foreign currencies are translated into Euro at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into Euro at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.
2.6.
Preparation of consolidated financial statements
The financial statements contain information about Beatriz Properties Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.
The company and its subsidiary undertaking comprise a small-sized group.
3.
Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
4.
Investments
| Subsidiaries | Joint Ventures | Total | |
|---|---|---|---|
| € | € | € | |
| Cost or Valuation | |||
| As at 1 January 2025 |
|
|
|
| As at 31 December 2025 |
|
|
|
| Provision | |||
| As at 1 January 2025 |
|
|
- |
| As at 31 December 2025 |
|
|
- |
...CONTINUED
Beatriz Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
| Net Book Value | |||
| As at 31 December 2025 |
|
|
|
| As at 1 January 2025 |
|
|
|
The company's investments at the Balance Sheet date in the share capital of companies include the following:
|
Subsidiary
|
||
|
DMG Properties Srl
|
||
|
Registered office
|
||
|
Nature of business
|
||
|
%
|
||
|
Class of shares:
|
holding
|
|
|
Ordinary shares
|
100.00
|
|
|
31.12.25
|
31.12.24
|
|
|
€
|
€
|
|
|
Aggregate capital and reserves
|
717,295
|
498,470
|
|
Profit for the year
|
218,823
![image](data:image/svg+xml;utf8,<svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 80 5" preserveAspectRatio="none"> <line x1="0" y1="1" x2="80" y2="1" stroke="black" shape-rendering="crispEdges"/> <line x1="0" y1="4" x2="80" y2="4" stroke="black" shape-rendering="crispEdges"/> </svg>){kind=small}
|
166,972
|
5.
Creditors: Amounts Falling Due Within One Year
| 2025 | 2024 | ||
|---|---|---|---|
| € | € | ||
| Other creditors |
|
|
|
| Shareholder loan |
|
|
|
|
|
|
||
7.
Ultimate Controlling Party
The company's ultimate controlling party is
Mr Stefano Serafino Bruno Camponovo
by virtue of his ownership of 100% of the issued share capital in the company.