Exhibit
31 CERTIFICATION PURSUANT
TO SECTION 302 OF THE SARBANES-OXLEY
ACT OF 2002  I, Brian Smith, certify
that:  1. I
have reviewed this quarterly report of Beeston Enterprises Ltd. 2. Based on my knowledge, this report does not contain any untrue
statement of a material fact or omit to state a material fact necessary to make
the statements made, in light of the circumstances under which such statements
were made, not misleading with respect to the period covered by this report; 3. Based on my knowledge, the financial statements, and other
financial information included in this report, fairly present in all material
respects the financial condition, results of operations and cash flows of the
Registrant as of, and for, the periods presented in this report; 4. The
Registrants other certifying officer(s) and I are responsible for establishing
and maintaining disclosure controls and procedures (as defined in Exchange Act
Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as
defined in Exchange Act Rules 13a-15(f) and 15d-15(f) for the Registrant and
have: a. Designed such disclosure controls and procedures, or caused such
disclosure controls and procedures to be designed under our supervision, to
ensure that material information relating to the Registrant, including its
consolidated subsidiaries, is made known to us by others within those entities,
particularly during the period in which the report is being prepared; b. Designed such internal control over financial reporting, or caused
such internal control over financial reporting to be designed under our
supervision, to provide reasonable assurance regarding the reliability of
financial reporting and the preparation of financial statements for external
purposes in accordance with generally accepted accounting principles; c. Evaluated the effectiveness of the Registrants disclosure
controls and procedures and presented in this report our conclusions about the
effectiveness of the disclosure controls and procedures, as of the end of the
period covered by this report based on such evaluation; and d. Disclosed in this report any change in the Registrants internal
control over financial reporting that occurred during the Registrants most
recent fiscal quarter (the Registrants fourth fiscal quarter in the case of an
annual report) that has materially affected, or is reasonably likely to
materially affect, the Registrants internal control over financial reporting;
and 5. The
Registrants other certifying officer(s) and I have disclosed, based on our most
recent evaluation of internal control over financial reporting, to the
Registrants auditors and the audit committee of the Registrants board of
directors (or persons performing the equivalent functions): a. All
significant deficiencies and material weaknesses in the design or operation of
internal control over financial reporting which are reasonably likely to
adversely affect the Registrants ability to record, process, summarize and
report financial information; and b. Any
fraud, whether or not material, that involves management or other employees who
have a significant role in the Registrants internal control over financial
reporting.  Date: May 15, 2008   /s/ Brian
Smith Brian Smith President, Treasurer, CEO, CFO