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COMPANY REGISTRATION NUMBER: 12296795

MFG Bekesbourne Ltd

Filleted Unaudited Financial Statements

30 November 2025

MFG Bekesbourne Ltd

Financial Statements

Year ended 30 November 2025

Contents | Page

Statement of financial position | 1

Notes to the financial statements | 2

MFG Bekesbourne Ltd

Statement of Financial Position

30 November 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 6 | 13,027 | 15,084

Current assets

Stocks | 2,000 | 2,000
Debtors | 7 | 6,758 | 4,446
Cash at bank and in hand | 13,107 | 1,970
| -------- | -------
| 21,865 | 8,416

Creditors: amounts falling due within one year | 8 | 44,824 | 60,382
| -------- | --------
Net current liabilities | 22,959 | 51,966
| -------- | --------
Total assets less current liabilities | ( 9,932) | ( 36,882)
| ------- | --------
Net liabilities | ( 9,932) | ( 36,882)
| ------- | --------

Capital and reserves

Called up share capital | 100 | 100
Profit and loss account | ( 10,032) | ( 36,982)
| -------- | --------
Shareholders deficit | ( 9,932) | ( 36,882)
| -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.
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 were approved by the board of directors and authorised for issue on 17 August 2026 , and are signed on behalf of the board by:

Ms K L Hayward
Director

Company registration number: 12296795

MFG Bekesbourne Ltd

Notes to the Financial Statements

Year ended 30 November 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 1-2 Chalkpit Farm, Bekesbourne, Canterbury, Kent, CT4 5EU, United Kingdom.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
These accounts have been prepared on a going concern basis. The directors are satisfied that the company will continue to meet its current obligations for at least the next 12 months.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | 33% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 20% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 20 (2024: 19 ).
5. Intangible assets

| Goodwill
| £
Cost |
At 1 December 2024 and 30 November 2025 | 4,800
| -------
Amortisation |
At 1 December 2024 and 30 November 2025 | 4,800
| -------
Carrying amount |
At 30 November 2025 | –
| -------
At 30 November 2024 | –
| -------

6. Tangible assets

| Plant and machinery
| £
Cost |
At 1 December 2024 | 21,124
Additions | 2,392
| --------
At 30 November 2025 | 23,516
| --------
Depreciation |
At 1 December 2024 | 6,040
Charge for the year | 4,449
| --------
At 30 November 2025 | 10,489
| --------
Carrying amount |
At 30 November 2025 | 13,027
| --------
At 30 November 2024 | 15,084
| --------

7. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 6,125 | 4,290
Other debtors | 633 | 156
| ------- | -------
| 6,758 | 4,446
| ------- | -------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 14,456 | 26,397
Social security and other taxes | 21,959 | 19,019
Other creditors | 8,409 | 14,966
| -------- | --------
| 44,824 | 60,382
| -------- | --------

9. Related party transactions
At the year end date the company owed £4,999 (2024: £11,866) to the directors.