Stable builds can be found here:
[Versions 1.3.6 and 1.4.0]
https://buildbot.libretro.com/stable/1.3.6/nintendo/3ds/
and here
https://buildbot.libretro.com/stable/1.4.0/nintendo/3ds/
Nightly builds are here:
https://buildbot.libretro.com/nightly/nintendo/3ds/
and some info about the bios:
gpSP
gpSP requires the following BIOS image file for operation:
gba_bios.bin (Game Boy Advance Image)
Nestopia
Nestopia requires the following BIOS image files for operation:
NstDatabase.xml (NES Database)
DISKSYS.ROM (Famicom Disk System BIOS)
FCEUmm
FCEUmm requires a real BIOS for Famicom Disk System emulation to work.
disksys.rom
Gambatte
Gambatte does not support using BIOS image files.
Genesis Plus GX
Genesis Plus GX supports usage of actual BIOS image files rather than emulating them. Only Sega CD/Mega CD emulation requires a real BIOS to work. It is recommended to use a BIOS from a Model 1 system, but other are expected to work too.
bios_CD_E.bin (MegaCD EU BIOS)
bios_CD_U.bin (SegaCD US BIOS)
bios_CD_J.bin (MegaCD JP BIOS)
bios_E.sms (MasterSystem EU BIOS)
bios_U.sms (MasterSystem US BIOS)
bios_J.sms (MasterSystem JP BIOS)
bios.gg (GameGear BIOS)
sk.bin (Sonic & Knuckles (2 MiB) ROM)
sk2chip.bin (Sonic & Knuckles UPMEM (256 KiB) ROM)
areplay.bin (Action Replay (Pro) ROM)
ggenie.bin (Game Genie ROM)