Bright Life Trading Limited

	Page
Accountants' Report	1
Balance Sheet	2
Statement of Changes in Equity	3
Notes to the Financial Statements	4—5

Report of the Accountant to the directors of Bright Life Trading Limited

These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 May 2025.

We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.

On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”.

You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.

The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.

ZA Ltd

11/01/2026

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Bright Life Trading Limited

Balance Sheet

As At 31 May 2025

Balance Sheet

Registered number: 10178942

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Cash at bank and in hand		2,105		4,097

		2,105		4,097
Creditors: Amounts Falling Due Within One Year	4	(149,652 )		(152,646 )

NET CURRENT ASSETS (LIABILITIES)			(147,547 )		(148,549 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(147,547 )		(148,549 )

Creditors: Amounts Falling Due After More Than One Year	5		(200,000 )		(200,000 )

NET LIABILITIES			(347,547 )		(348,549 )

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			(347,647 )		(348,649 )

SHAREHOLDERS' FUNDS			(347,547)		(348,549)

For the year ending 31 May 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Ahmad Numan Director	Mr Husham Noaman Director
11/01/2026

The notes on pages 4 to 5 form part of these financial statements.

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Bright Life Trading Limited

Statement of Changes in Equity

For The Year Ended 31 May 2025

Statement of Changes in Equity

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 June 2023	100	(341,135 )	(341,035)
Loss for the year and total comprehensive income	-	(7,514 )	(7,514)

As at 31 May 2024 and 1 June 2024	100	(348,649 )	(348,549)


Profit for the year and total comprehensive income	-	1,002	1,002

As at 31 May 2025	100	(347,647 )	(347,547)

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Bright Life Trading Limited

Notes to the Financial Statements

For The Year Ended 31 May 2025

Notes to the Financial Statements

1. General Information

Bright Life Trading Limited Registered number 10178942 is a limited by shares company incorporated in England & Wales. The Registered Office is 9 California Road, New Malden, Surrey, KT3 3RP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 11 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% on reducing balance method
Motor Vehicles	25% on reducing balance method
Fixtures & Fittings	25% on reducing balance method

2.5. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	1	2

	1	2

4. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Accruals and deferred income	764	1,634
Directors' loan accounts	148,888	151,012

	149,652	152,646

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Bright Life Trading Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

5. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Husham Noaman Shakir Noaman Loan	100,000	100,000
Ahmad Numan Shakir Numan Loan	100,000	100,000

	200,000	200,000

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

7. Ultimate Controlling Party

The company's ultimate controlling party is by virtue of his ownership of 100% of the issued share capital in the company.

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