Company Registration No. 13270614 (England and Wales)
Febirian Limited
Unaudited accounts
for the year ended 31 March 2026
Febirian Limited
Unaudited accounts
Contents
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
Febirian Limited
Statement of financial position
as at 31 March 2026
Intangible assets
333,000
351,500
Tangible assets
3,000
4,000
Cash at bank and in hand
2,196
5,461
Creditors: amounts falling due within one year
(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
(286,716)
(298,714)
Called up share capital
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
Febirian Limited
Notes to the Accounts
for the year ended 31 March 2026
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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 (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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 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.
Febirian Limited
Notes to the Accounts
for the year ended 31 March 2026
4
Intangible fixed assets
Goodwill
Charge for the year
18,500
5
Tangible fixed assets
Fixtures & fittings
Amounts falling due within one year
Trade debtors
61,344
56,595
Accrued income and prepayments
2,956
3,067
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
8
Creditors: amounts falling due after more than one year
2026
2025
Bank loans
286,716
298,714
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).