Febro Limited 31/12/2025 iXBRL

Company registration number: 04370101

Febro Limited

Unaudited filleted financial statements

31 December 2025

Febro Limited

Contents

Directors and other information

Accountants report

Balance sheet

Notes to the financial statements

Febro Limited

Directors and other information


	Director	Robert Jones


	Secretary	Richard Jones


	Company number	04370101


	Registered office	34 Cross Street
		Long Eaton
		Nottingham
		NG10 1HD


	Business address	27 Derby Road
		Long Eaton
		Nottingham
		NG10 1LU


	Accountants	C. J. Lucking & Co
		34 Cross Street
		Long Eaton
		Nottingham
		NG10 1HD

Febro Limited

Chartered accountants report to the director on the preparation of the

unaudited statutory financial statements of Febro Limited

Year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Febro Limited for the year ended 31 December 2025 which comprise the Balance sheet and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the director of Febro Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Febro Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Febro Limited and its director as a body for our work or for this report.

It is your duty to ensure that Febro Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Febro Limited. You consider that Febro Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Febro Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

C. J. Lucking & Co

Chartered Accountants

34 Cross Street

Long Eaton

Nottingham

NG10 1HD

25 September 2026

Febro Limited

Balance sheet

31 December 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	4	1,150,589		1,315,484
		_______		_______
			1,150,589		1,315,484

Current assets
Debtors	5	681,610		639,375
Cash at bank and in hand		21,226		31,741
		_______		_______
		702,836		671,116
Creditors: amounts falling due
within one year	6	( 313,383)		( 497,091)
		_______		_______
Net current assets			389,453		174,025
			_______		_______
Total assets less current liabilities			1,540,042		1,489,509

Creditors: amounts falling due
after more than one year	7		-		( 11,785)

Provisions for liabilities			( 35,075)		( 46,785)

			_______		_______
Net assets			1,504,967		1,430,939
			_______		_______

Capital and reserves
Called up share capital			90		90
Profit and loss account			1,504,877		1,430,849
			_______		_______
Shareholders funds			1,504,967		1,430,939
			_______		_______

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 25 September 2026 , and are signed on behalf of the board by:

Robert Jones

Director

Company registration number: 04370101

Febro Limited

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is 34 Cross Street, Long Eaton, Nottingham, NG10 1HD.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of investment properties, in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 ('FRS 102') Section 1A Small Entities, and with the Companies Act 2006. The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover represents rents receivable during the year on the basis that income receivable on a lease is spread evenly throughout the life of the lease.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the profit and loss account. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets, other than investment property, are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in the profit and loss account. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	25 %	reducing balance
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Financial instruments

Debtors: No interest is charged on debtors and they are stated at their nominal value.Cash and bank balances are stated at their nominal value.Creditors are stated at their nominal value.

4. Tangible assets

	Freehold property	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£
Cost
At 1 January 2025	1,277,902	17,717	108,875	1,404,494
Additions	55,160	-	-	55,160
Disposals	( 210,660)	-	-	( 210,660)
	_______	_______	_______	_______
At 31 December 2025	1,122,402	17,717	108,875	1,248,994
	_______	_______	_______	_______
Depreciation
At 1 January 2025	-	17,634	71,375	89,009
Charge for the year	-	21	9,375	9,396
	_______	_______	_______	_______
At 31 December 2025	-	17,655	80,750	98,405
	_______	_______	_______	_______
Carrying amount
At 31 December 2025	1,122,402	62	28,125	1,150,589
	_______	_______	_______	_______
At 31 December 2024	1,277,902	83	37,500	1,315,485
	_______	_______	_______	_______

All of the freehold properties are investment properties.

5. Debtors

	2025	2024
	£	£
Other debtors	681,610	639,375
	_______	_______

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	-	10,648
Corporation tax	37,049	1,941
Other creditors	276,334	484,502
	_______	_______
	313,383	497,091
	_______	_______

7. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	-	11,785
	_______	_______

8. Directors advances, credits and guarantees

At 31 December 2025 the director was owed £272,383 (2024 - £328,383) by the company and no interest is being charged on this loan.