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Company Registration No. 13026579 (England and Wales)
Brightopia Trading Ltd Unaudited accounts for the year ended 30 November 2025
Brightopia Trading Ltd Unaudited accounts Contents
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Brightopia Trading Ltd Company Information for the year ended 30 November 2025
Director
Marcus Lei
Company Number
13026579 (England and Wales)
Registered Office
Jactin House 24 Hood Street Manchester Lancashire M4 6WX England
Accountants
Victoria Davies MAAT Cae Coch Golly Burton Rossett Wrexham LL12 0AL
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Brightopia Trading Ltd Statement of financial position as at 30 November 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
323 
323 
Current assets
Inventories
4,301 
5,779 
Cash at bank and in hand
3,418 
15,530 
7,719 
21,309 
Creditors: amounts falling due within one year
(17,376)
(19,904)
Net current (liabilities)/assets
(9,657)
1,405 
Net (liabilities)/assets
(9,334)
1,728 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(9,434)
1,628 
Shareholders' funds
(9,334)
1,728 
For the year ending 30 November 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 director acknowledges his 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 and authorised for issue on 26 August 2026 and were signed on its behalf by
Marcus Lei Director Company Registration No. 13026579
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Brightopia Trading Ltd Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
Brightopia Trading Ltd is a private company, limited by shares, registered in England and Wales, registration number 13026579. The registered office is Jactin House, 24 Hood Street, Manchester, Lancashire, M4 6WX, 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 remained unchanged from the previous year, and also 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:
Plant & machinery
20% Reducing balance
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 December 2024
405 
At 30 November 2025
405 
Depreciation
At 1 December 2024
82 
At 30 November 2025
82 
Net book value
At 30 November 2025
323 
At 30 November 2024
323 
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
- 
271 
Other creditors
- 
11,210 
Loans from directors
16,781 
7,838 
Accruals
595 
585 
17,376 
19,904 
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Brightopia Trading Ltd Notes to the Accounts for the year ended 30 November 2025
6
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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