14 March 2025 false No description of principal activity Taxfiler 2024.6 NI727448 business:PrivateLimitedCompanyLtd 2025-03-14 2026-03-31 NI727448 2025-03-13 NI727448 2025-03-14 2026-03-31 NI727448 business:AuditExempt-NoAccountantsReport 2025-03-14 2026-03-31 NI727448 business:FilletedAccounts 2025-03-14 2026-03-31 NI727448 2026-03-31 NI727448 business:Director1 2025-03-14 2026-03-31 NI727448 business:Director2 2025-03-14 2026-03-31 NI727448 business:RegisteredOffice 2025-03-14 2026-03-31 NI727448 core:WithinOneYear 2026-03-31 NI727448 core:ShareCapital core:PreviouslyStatedAmount 2026-03-31 NI727448 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2026-03-31 NI727448 core:PreviouslyStatedAmount 2026-03-31 NI727448 business:SmallEntities 2025-03-14 2026-03-31 NI727448 countries:NorthernIreland 2025-03-14 2026-03-31 NI727448 core:FurnitureFittings 2025-03-13 NI727448 core:FurnitureFittings 2025-03-14 2026-03-31 NI727448 core:FurnitureFittings 2026-03-31 iso4217:GBP xbrli:pure
Company Registration No. NI727448 (Northern Ireland)
Biofreq Ltd Unaudited accounts for the period from 14 March 2025 to 31 March 2026
Biofreq Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Biofreq Ltd Company Information for the period from 14 March 2025 to 31 March 2026
Directors
Padraig Adams Lee Kennedy
Company Number
NI727448 (Northern Ireland)
Registered Office
196 Upper Lisburn Road Finaghy Belfast County Antrim BT10 0LA Northern Ireland
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Biofreq Ltd Statement of financial position as at 31 March 2026
2026
Notes
£
Fixed assets
Tangible assets
4
215
Current assets
Cash at bank and in hand
4,032
Creditors: amounts falling due within one year
5
(6,364)
Net current liabilities
(2,332)
Net liabilities
(2,117)
Capital and reserves
Called up share capital
100
Profit and loss account
(2,217)
Shareholders' funds
(2,117)
For the period ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 9 April 2026 and were signed on its behalf by
Padraig Adams Director Company Registration No. NI727448
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Biofreq Ltd Notes to the Accounts for the period from 14 March 2025 to 31 March 2026
1
Statutory information
Biofreq Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI727448. The registered office is 196 Upper Lisburn Road, Finaghy, Belfast, County Antrim, BT10 0LA, Northern Ireland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 14 March 2025
-
Additions
269
At 31 March 2026
269
Depreciation
Charge for the period
54
At 31 March 2026
54
Net book value
At 31 March 2026
215
5
Creditors: amounts falling due within one year
2026
£
Loans from directors
6,364
6
Average number of employees
During the period the average number of employees was 0.
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