BE FIRST (REGENERATION) LTD.

• ⚠

  Confirmation statement overdue

  Due 2026-05-07.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

IFRS

Auditor

Beever and Struthers

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The Directors consider that the availability of support from LBBD (including not recalling the amounts currently due) will enable the Company to continue in operational existence by meeting its liabilities as they fall due for payment. ...Consequently, the Directors are confident that the company will have sufficient funds to continue to meet its liabilities as they fall due for at least 12 months from the date of approval of the financial statements and therefore have prepared the financial statements on a going concern basis.”

Significant events

• “Subsequent to the reporting date, the Company was notified in February 2026 that a contractor with an outstanding receivable balance of £698,729, recognised within trade receivables as at the reporting date, has entered into administration.”
• “the Company (Borrower) and its Parent Undertaking, LBBD (Lender) entered into a Revolving Credit Facility, repayable by 31 March 2030 with a total facility amount of £5,000,000.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

2

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  -44.5%

  £15,456,669 → £8,575,948

• Cash

  -46%

  £18,995,506 → £10,262,954

• Net assets

  -41.9%

  £21,710,073 → £12,624,140

• Employees

  —

  Not reported

• Operating profit

  -164.9%

  £3,251,823 → -£2,109,045

• Profit before tax

  -148.2%

  £3,323,743 → -£1,603,288

• Wages

  -13.2%

  £6,858,657 → £5,953,581

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers