REGISTERED NUMBER: 09302358 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

SOUL ESSENCE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs K Coroy

D Coroy

REGISTERED OFFICE:

9 Commerce Road

Lynchwood

Peterborough

Cambridgeshire

PE2 6LR

REGISTERED NUMBER:

09302358 (England and Wales)

ACCOUNTANTS:

GreenStones Limited

9 Commerce Road

Lynchwood

Peterborough

Cambridgeshire

PE2 6LR

FIXED ASSETS

Tangible assets

4

2,681

3,315

Investments

5

187,151

224,729

189,832

228,044

CURRENT ASSETS

Debtors

6

3,621

5,901

Cash at bank

51,439

26,816

55,060

32,717

CREDITORS

Amounts falling due within one year

7

55,385

71,104

NET CURRENT LIABILITIES

(325

)

(38,387

)

TOTAL ASSETS LESS CURRENT LIABILITIES

189,507

189,657

PROVISIONS FOR LIABILITIES

670

829

NET ASSETS

188,837

188,828

CAPITAL AND RESERVES

Called up share capital

20

20

Retained earnings

188,817

188,808

SHAREHOLDERS' FUNDS

188,837

188,828

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 April 2026 and were signed on its behalf by:

Mrs K Coroy - Director

1.	STATUTORY INFORMATION

Soul Essence Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 December 2024

6,114

17,444

23,558

Additions

-

820

820

At 30 November 2025

6,114

18,264

24,378

DEPRECIATION

At 1 December 2024

4,555

15,688

20,243

Charge for year

547

907

1,454

At 30 November 2025

5,102

16,595

21,697

NET BOOK VALUE

At 30 November 2025

1,012

1,669

2,681

At 30 November 2024

1,559

1,756

3,315

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 December 2024

224,729

Disposals

(102,358

)

Revaluations

64,780

At 30 November 2025

187,151

NET BOOK VALUE

At 30 November 2025

187,151

At 30 November 2024

224,729

Cost or valuation at 30 November 2025 is represented by:

Other

investments

£

Valuation in 2021

52,600

Valuation in 2022

(114,940

)

Valuation in 2023

27,856

Valuation in 2024

44,816

Valuation in 2025

64,780

Cost

112,039

187,151

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

3,621

5,901

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,027

464

Taxation and social security

8,899

13,928

Other creditors

45,459

56,712

55,385

71,104

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

2025

2024

£

£

Mrs K Coroy

Balance outstanding at start of year

(40,480

)

(384

)

Amounts advanced

166,135

179,013

Amounts repaid

(171,114

)

(219,109

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(45,459

)

(40,480

)

This loan is unsecured.