1 September 2024 false No description of principal activity Taxfiler 2024.6 12142509business:PrivateLimitedCompanyLtd2024-09-012025-08-31 121425092024-08-31 121425092024-09-012025-08-31 12142509business:AuditExemptWithAccountantsReport2024-09-012025-08-31 12142509business:FilletedAccounts2024-09-012025-08-31 121425092025-08-31 12142509business:Director12024-09-012025-08-31 12142509business:Director22024-09-012025-08-31 12142509business:RegisteredOffice2024-09-012025-08-31 12142509core:WithinOneYear2025-08-31 12142509core:AfterOneYear2025-08-31 12142509core:ShareCapitalcore:PreviouslyStatedAmount2025-08-31 12142509core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-08-31 12142509core:PreviouslyStatedAmount2025-08-31 12142509business:SmallEntities2024-09-012025-08-31 12142509countries:EnglandWales2024-09-012025-08-31 12142509core:MotorVehicles2024-08-31 12142509core:MotorVehicles2024-09-012025-08-31 12142509core:MotorVehicles2025-08-31 iso4217:GBP xbrli:pure
Company Registration No. 12142509 (England and Wales)
Positively Bright Ltd Unaudited accounts for the year ended 31 August 2025
Positively Bright Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Positively Bright Ltd Company Information for the year ended 31 August 2025
Directors
Pornsuree RATTANICH Shahram KARIMAGHAI
Company Number
12142509 (England and Wales)
Registered Office
40 Bucknall Crescent Birmingham B32 4AW England
Accountants
Fouladi and Co Accountants 30 High Street Cradley Heath West Midlands B64 5HL
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Positively Bright Ltd Accountants' report
Accountants' report to the board of directors of Positively Bright Ltd on the preparation of the unaudited statutory accounts for the year ended 31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Positively Bright Ltd for the year ended 31 August 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Positively Bright Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Positively Bright Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Positively Bright Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Positively Bright Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Positively Bright Ltd. You consider that Positively Bright Ltd 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 accounts of Positively Bright Ltd. 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 accounts.
Fouladi and Co Accountants 30 High Street Cradley Heath West Midlands B64 5HL 29 December 2025
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Positively Bright Ltd Statement of financial position as at 31 August 2025
2025 
Notes
£ 
Fixed assets
Tangible assets
4
19,973 
Current assets
Cash at bank and in hand
4,401 
Creditors: amounts falling due within one year
5
(2,716)
Net current assets
1,685 
Total assets less current liabilities
21,658 
Creditors: amounts falling due after more than one year
6
(21,105)
Net assets
553 
Capital and reserves
Called up share capital
2 
Profit and loss account
551 
Shareholders' funds
553 
For the year ending 31 August 2025 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 directors acknowledge their 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 of Directors and authorised for issue on 29 December 2025 and were signed on its behalf by
Shahram KARIMAGHAI Director Company Registration No. 12142509
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Positively Bright Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Positively Bright Ltd is a private company, limited by shares, registered in England and Wales, registration number 12142509. The registered office is 40 Bucknall Crescent, Birmingham, B32 4AW, 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.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 September 2024
- 
Additions
20,950 
At 31 August 2025
20,950 
Depreciation
Charge for the year
977 
At 31 August 2025
977 
Net book value
At 31 August 2025
19,973 
5
Creditors: amounts falling due within one year
2025 
£ 
Trade creditors
945 
Taxes and social security
1,771 
2,716 
6
Creditors: amounts falling due after more than one year
2025 
£ 
Obligations under finance leases and hire purchase contracts
21,105 
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Positively Bright Ltd Notes to the Accounts for the year ended 31 August 2025
7
Average number of employees
During the year the average number of employees was 2.
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