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Company registration number: 05497137
EARTHSPIRIT LTD
REPORT OF THE DIRECTOR'S AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 December 2023

EARTHSPIRIT LTD
BALANCE SHEET
AS AT 31 December 2023
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible assets3641,709634,527
641,709634,527
CURRENT ASSETS
Stocks2,5002,000
Debtors16,86413,884
Cash at bank and in hand298,957202,799
318,321218,683
CREDITORS
Amounts falling due within one year (205,553) (192,061)
NET CURRENT ASSETS 112,768 26,622
TOTAL ASSETS LESS
CURRENT LIABILITIES 754,477 661,149
Creditors falling due after one year(0)(34,040)
NET ASSETS 754,477 627,109
CAPITAL AND RESERVES
Called-up equity share capital 2 2
Profit and loss account 754,475 627,107
SHAREHOLDERS FUNDS 754,477 627,109
For the year ending 31 December 2023 the company was entitled to exemption 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 the accounts.
All the members have consented to the preparation of abridged financial statements for the year ended 31 December 2023 in accordance with Section 444(2A) of the Companies Act 2006.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime.
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved by the board of directors on 2 March 2024 and signed on its behalf.
..........................................................................
David Taylor
2 March 2024
The annexed notes form part of these financial statements.

EARTHSPIRIT LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
1. Accounting policies
Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Fixed Assets
Tangible fixed assets are stated at cost less depreciation. Depreciation provided at rates calculated to write off the cost less estimated is residual value of each asset over its expected useful life, as follows:
Fixtures and Fittings - 25% straight line
Stocks and Work In Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Deferred Taxation
Corporation tax is payable on taxable profits at the current rates. Provision is made for taxation deferred as a result of material timing differences between the incidence of income and expenditure for taxation purposes, using the liability method, only to the extent that, in the opinion of the directors, there is a reasonable probability that a liability or asset will crystallise in the near future.
Pension Scheme
The company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the company to the fund in respect of the year.
2.Employees
The average number of persons employed by the company (including directors) during the year was 15.
3.Tangible fixed assets
Total
Cost
At start of period810,244
Additions13,221
At end of period823,465
Depreciation
At start of period175,717
Provided during the period6,039
At end of period181,756
Net Book Value
At start of period634,527
At end of period641,709
4.
Creditors due within one year
Loans are secured by a charge over the company's assets.
5.Pension costs
The company operates a defined contribution scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund.