M & D GENT FARMS LTD

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

Registered number: 15254604

		31 March 2025
	Notes	£	£
FIXED ASSETS
Investments	4		198

			198
CURRENT ASSETS
Debtors	5	100

		100
NET CURRENT ASSETS (LIABILITIES)			100

TOTAL ASSETS LESS CURRENT LIABILITIES			298

NET ASSETS			298

CAPITAL AND RESERVES
Called up share capital	7		298

SHAREHOLDERS' FUNDS			298

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

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

The director acknowledges his 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 Mark Gent

Director

31/10/2025

The notes on page 2 form part of these financial statements.

1. General Information

M & D GENT FARMS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 15254604 . The registered office is Harrison House Sheep Walk, Langford Road, Biggleswade, Bedfordshire, SG18 9RB.

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.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1

4. Investments

	Subsidiaries
	£
Cost or Valuation
As at 2 November 2023	-
Additions	198

As at 31 March 2025	198

Provision
As at 2 November 2023	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	198

As at 2 November 2023	-

During the year, the company acquired 100% of the issued share capital of Larwood Gent Ltd by issuing shares to the existing shareholder, who is also the ultimate controlling party. As a result, Larwood Gent Ltd became a wholly owned subsidiary of the company.

The consideration for the acquisition was satisfied by the issue of 98 ordinary shares of £1 each.

5. Debtors

	31 March 2025
	£
Due within one year
Other debtors	100

7. Share Capital

	31 March 2025
	£
Allotted, Called up and fully paid	298

8. Ultimate Controlling Party

The company's ultimate controlling party is Mark Charles Larwood Gent by virtue of his ownership of 100% of the issued share capital in the company.

9. Consolidated financial statements

Page 2

Page 3

M & D GENT FARMS LTD

Notes to the Financial Statements (continued)

For the Period 2 November 2023 to 31 March 2025

The company has not prepared consolidated financial statements as it qualifies for the small companies exemption under section 398 of the Companies Act 2006 and paragraph 1A.9 of FRS 102.

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