BEFRIA LIMITED - Accounts

BEFRIA LIMITED

Statement of Financial Position

As at 31 January 2026

	£	2026 £	£	2025 £
Fixed assets		868		1,157
Current assets	150,061		66,839
Creditors: amount falling due within one year	(122,990)		(96,769)
Net current assets/(liabilities)		27,071		(29,930)
Total assets less current liabilities		27,939		(28,773)
Creditors: amount falling due after more than one year		(36,900)		(37,776)
Net assets/(liabilities)		(8,961)		(66,549)


Capital and reserves		(8,961)		(66,549)

Notes to the Accounts

Statutory Information

Befria Limited is a private limited company, limited by shares, domiciled in England and Wales, registration number 10989590, registration address Unit 6 Redhouse Road, Moulton Park Industrial Estate, Northampton, Northamptonshire, NN3 6AQ, United Kingdom.

The presentation currency is £ sterling.

Accounting Policies

Basis of accounting

The financial statements are prepared under the historical cost convention and in accordance with the FRS 105 Financial Reporting Standard for Micro Entities (effective January 2016).

Going Concern

The financial statements have been prepared on a going concern basis. The Company's ongoing activities are dependent upon the continued support of the director who has undertaken to provide such support for the foreseeable future.

If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long-term liabilities as current liabilities.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the Company, net of value-added tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 0 (2025: 0).

Director's Responsibilities:

For the year ended 31 January 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 of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The financial statements have been prepared in accordance with the micro-entity provisions.

Signed on behalf of the board of directors:

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Courtney Lawford Willis
Director

Date approved: 26 August 2026