1 December 2024 v2026.27.1 micro_entity_frs_105_v1_1_3 filingSoftwarefalsetruetruetruefalseNo description of principal activitytruexbrli:purexbrli:sharesiso4217:GBP083035532024-12-012025-11-30083035532025-11-30083035532024-11-3008303553core:WithinOneYear2025-11-3008303553core:WithinOneYear2024-11-3008303553bus:RegisteredOffice2024-12-012025-11-30083035532023-12-012024-11-30083035532023-12-0108303553bus:Director12024-12-012025-11-3008303553bus:Director22024-12-012025-11-300830355312024-12-012025-11-3008303553countries:EnglandWales2024-12-012025-11-3008303553bus:AuditExemptWithAccountantsReport2024-12-012025-11-3008303553bus:PrivateLimitedCompanyLtd2024-12-012025-11-3008303553bus:Micro-entities2024-12-012025-11-3008303553bus:FullAccounts2024-12-012025-11-30
Company registration number:
08303553
Biegun Agricultural Limited
Unaudited Filleted Financial Statements for the year ended
30 November 2025
Biegun Agricultural Limited
Statement of Financial Position
30 November 2025
20252024
££
Fixed assets
6,727
 
8,968
 
   
Current assets
31,880
 
21,223
 
Prepayments and accrued income
230
 
223
 
Creditors: amounts falling due within one year
(20,790
 )
(15,282
 )
Net current assets
11,320
 
6,164
 
Total assets less current liabilities
18,047
 
15,132
 
Accruals and deferred income
(1,500
 )
(1,200
 )
Net assets
16,547
 
13,932
 
   
Capital and reserves
16,547
 
13,932
 

Notes to the Financial Statements

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Unit 8 Laceby Business Park
,
Laceby
,
Grimsby
,
North East Lincolnshire
,
DN37 7DP
, United Kingdom.

2 Average number of employees

The average number of persons employed by the company during the year was
3
(2024:
3.00
).

3 Transition to FRS 105

These are the first financial statements that comply with FRS 105. The company transitioned to FRS 105 on 1 December 2023.
This has affected the previously reported financial position as follows:
At 1 December 2023At 30 November 2024
££
Reconciliation of equity    
Capital and reserves (as previously stated) 24,621   13,932  
Deferred Tax 2,272   -  
Capital and reserves (restated)
26,893
 
13,932
 
For the year ending
30 November 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the
board of directors
and authorised for issue on
15 July 2026
, and are signed on behalf of the board by:
A Biegun
L Biegun
DirectorDirector
Company registration number:
08303553