REGISTERED NUMBER: 02848266 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

BEEF IMPROVEMENT GROUPING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Lord Middleton

L L Leachman

D T Watson

W P Okane

D B Burling

E W Rook

J T S Rymer

REGISTERED OFFICE:

Southburn Offices

Southburn

Driffield

East Yorkshire

YO25 9ED

REGISTERED NUMBER:

02848266 (England and Wales)

ACCOUNTANTS:

Bradbury & Co

Chartered Tax Advisers and Accountants

Driffield

FIXED ASSETS

Tangible assets

4

18,626

28,099

CURRENT ASSETS

Stocks

123,045

70,435

Debtors

5

358,745

306,226

Cash at bank

365,146

201,181

846,936

577,842

CREDITORS

Amounts falling due within one year

6

(332,414

)

(205,620

)

NET CURRENT ASSETS

514,522

372,222

TOTAL ASSETS LESS CURRENT LIABILITIES

533,148

400,321

CAPITAL AND RESERVES

Called up share capital

500

500

Capital redemption reserve

21,931

21,931

Retained earnings

510,717

377,890

SHAREHOLDERS' FUNDS

533,148

400,321

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 March 2026 and were signed on its behalf by:

D T Watson - Director

Lord Middleton - Director

E W Rook - Director

1.	STATUTORY INFORMATION

Beef Improvement Grouping Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the 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.

Turnover

Turnover is the total amount, excluding value added tax, receivable by the company for goods and other services provided.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

25%

Plant & machinery

20%

Stocks

Stocks are valued at the lower of cost or net realisable value.

Government grants

Government grants receivable in respect of expenditure charged to the revenue account during the year have been credited in the profit and loss account.

Government grants receivable in respect of capital are treated as deferred income, which is credited to the profit and loss account by instalments over the expected useful life of the related asset, on a basis consistent with the depreciation policy.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

90,868

60,220

151,088

DEPRECIATION

At 1 January 2025

90,868

32,121

122,989

Charge for year

-

9,473

9,473

At 31 December 2025

90,868

41,594

132,462

NET BOOK VALUE

At 31 December 2025

-

18,626

18,626

At 31 December 2024

-

28,099

28,099

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

358,745

306,226

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

313,853

177,953

Taxation and social security

18,561

27,667

332,414

205,620