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Company Registration No. 13270614 (England and Wales)
Febirian Limited Unaudited accounts for the year ended 31 March 2026
Febirian Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Febirian Limited Company Information for the year ended 31 March 2026
Director
Angela Owusu Sekyere
Secretary
Angela Owusu Sekyere
Company Number
13270614 (England and Wales)
Registered Office
3 Lakin Drive Braunstone Leicester LE3 3RU England
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Febirian Limited Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Intangible assets
4
333,000
351,500
Tangible assets
5
3,000
4,000
336,000
355,500
Current assets
Inventories
43,100
34,500
Debtors
6
85,071
79,627
Cash at bank and in hand
2,196
5,461
130,367
119,588
Creditors: amounts falling due within one year
7
(162,355)
(162,969)
Net current liabilities
(31,988)
(43,381)
Total assets less current liabilities
304,012
312,119
Creditors: amounts falling due after more than one year
8
(286,716)
(298,714)
Net assets
17,296
13,405
Capital and reserves
Called up share capital
9
100
100
Profit and loss account
17,196
13,305
Shareholders' funds
17,296
13,405
For the year 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 director acknowledges her 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 and authorised for issue on 15 July 2026 and were signed on its behalf by
Angela Owusu Sekyere Director Company Registration No. 13270614
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Febirian Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Febirian Limited is a private company, limited by shares, registered in England and Wales, registration number 13270614. The registered office is 3 Lakin Drive, Braunstone, Leicester, LE3 3RU, England.
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 remained unchanged from the previous year, and also 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Fixtures & fittings
20% Straightline Method
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Febirian Limited Notes to the Accounts for the year ended 31 March 2026
4
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2025
370,000
At 31 March 2026
370,000
Amortisation
At 1 April 2025
18,500
Charge for the year
18,500
At 31 March 2026
37,000
Net book value
At 31 March 2026
333,000
At 31 March 2025
351,500
5
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 1 April 2025
5,000
At 31 March 2026
5,000
Depreciation
At 1 April 2025
1,000
Charge for the year
1,000
At 31 March 2026
2,000
Net book value
At 31 March 2026
3,000
At 31 March 2025
4,000
6
Debtors
2026
2025
£
£
Amounts falling due within one year
VAT
20,771
19,945
Trade debtors
61,344
56,595
Deferred tax asset
-
20
Accrued income and prepayments
2,956
3,067
85,071
79,627
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Febirian Limited Notes to the Accounts for the year ended 31 March 2026
7
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
6,251
4,388
Trade creditors
65,711
55,816
Taxes and social security
12,617
13,542
Other creditors
2,056
2,235
Loans from directors
73,395
84,588
Accruals
2,325
2,400
162,355
162,969
8
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans
286,716
298,714
9
Share capital
2026
2025
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
10
Transactions with related parties
The Company owes £ 73,395 ( 2025 £ 84,588) to the Director of the company. The loan is interest free and repayable on demand.
11
Average number of employees
During the year the average number of employees was 4 (2025: 4).
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