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Registered number: 10178942
Bright Life Trading Limited
Unaudited Financial Statements
For The Year Ended 31 May 2026
Contents
Page
Accountants' Report 1
Balance Sheet 2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—5
Page 1
Accountants' Report
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 2026.
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
14/06/2026
Page 1
Page 2
Balance Sheet
Registered number: 10178942
2026 2025
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 130 -
Cash at bank and in hand 893 2,105
1,023 2,105
Creditors: Amounts Falling Due Within One Year 5 (149,322 ) (149,652 )
NET CURRENT ASSETS (LIABILITIES) (148,299 ) (147,547 )
TOTAL ASSETS LESS CURRENT LIABILITIES (148,299 ) (147,547 )
Creditors: Amounts Falling Due After More Than One Year 6 (200,000 ) (200,000 )
NET LIABILITIES (348,299 ) (347,547 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (348,399 ) (347,647 )
SHAREHOLDERS' FUNDS (348,299) (347,547)
For the year ending 31 May 2026 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
14/06/2026
The notes on pages 4 to 5 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 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 and 1 June 2025 100 (347,647 ) (347,547)
Loss for the year and total comprehensive income - (752 ) (752)
As at 31 May 2026 100 (348,399 ) (348,299)
Page 3
Page 4
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. 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
2.4. 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:
2026 2025
Office and administration 1 1
1 1
4. Debtors
2026 2025
£ £
Due within one year
Prepayments and accrued income 130 -
Page 4
Page 5
5. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Accruals and deferred income 780 764
Directors' loan accounts 148,542 148,888
149,322 149,652
6. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Husham Noaman Shakir Noaman Loan 100,000 100,000
Ahmad Numan Shakir Numan Loan 100,000 100,000
200,000 200,000
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
8. 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.
Page 5