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Registered number: 13548205
Every Soul Counts Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Deans
Gibson House Hurricane Court
Hurricane Close
Stafford
ST16 1GZ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13548205
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 14,000 16,000
Tangible Assets 5 251 1,502
14,251 17,502
CURRENT ASSETS
Stocks 6 3,792 3,792
Cash at bank and in hand 413 17,987
4,205 21,779
Creditors: Amounts Falling Due Within One Year 7 (33,459 ) (47,054 )
NET CURRENT ASSETS (LIABILITIES) (29,254 ) (25,275 )
TOTAL ASSETS LESS CURRENT LIABILITIES (15,003 ) (7,773 )
NET LIABILITIES (15,003 ) (7,773 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (15,103 ) (7,873 )
SHAREHOLDERS' FUNDS (15,003) (7,773)
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For the year ending 31 August 2024 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 P Brassington
Director
23 May 2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Every Soul Counts Limited is a private company, limited by shares, registered in England & Wales.  The company's registered number and registered office address can be found on the Company Information page.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of section 1a "Small Entities" and the Companies Act 2006.  The financial statements have been prepared under the historical cost convention.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below.  These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Going Concern Disclosure
At the balance sheet date, the company is insolvent and reliant on the support of the director. The director has confirmed that he will not remove this support for the forseeable future.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Sale of goods
Turnover from the sale of vegan goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on the date of sale of the goods.
2.4. 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 ten years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation.  Cost includes costs directly attributable to making the asset capable of operating as intended.  Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.
Plant & Machinery 25%
Fixtures & Fittings 25%
Computer Equipment 33%
2.6. Stocks and Work in Progress
Stocks and work in progress are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula.  Provision is made for damaged, obsolete and slow-moving stock where appropriate.
2.7. Taxation
Taxation for the year comprises current and deferred tax.  Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.  
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
2.8. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 2)
1 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 September 2023 20,000
As at 31 August 2024 20,000
Amortisation
As at 1 September 2023 4,000
Provided during the period 2,000
As at 31 August 2024 6,000
Net Book Value
As at 31 August 2024 14,000
As at 1 September 2023 16,000
5. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 September 2023 4,003
As at 31 August 2024 4,003
Depreciation
As at 1 September 2023 2,501
Provided during the period 1,251
As at 31 August 2024 3,752
Net Book Value
As at 31 August 2024 251
As at 1 September 2023 1,502
6. Stocks
2024 2023
£ £
Stock 3,792 3,792
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Accruals and deferred income 1,633 1,561
Directors' loan accounts 31,826 4,682
Amounts owed to associates - 40,811
33,459 47,054
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8. Share Capital
2024 2023
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
9. Related Party Transactions
At the period end, the company owed £nil (2023 £40,811) to an associated company in which Mr P Brassington was a director and shareholder in respect of an intercompany loan.
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