2024-09-01 2025-08-31 2025-08-31 false 14314357 SOUL REFORMER LTD 2026-04-21 93130 false iso4217:GBP xbrli:pure 14314357 2024-08-31 14314357 2025-08-31 14314357 2024-09-01 2025-08-31 14314357 2023-08-31 14314357 2024-08-31 14314357 2023-09-01 2024-08-31 14314357 bus:SmallEntities 2024-09-01 2025-08-31 14314357 bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 14314357 bus:FullAccounts 2024-09-01 2025-08-31 14314357 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 14314357 core:WithinOneYear 2025-08-31 14314357 core:AfterOneYear 2025-08-31 14314357 core:WithinOneYear 2024-08-31 14314357 core:AfterOneYear 2024-08-31 14314357 core:ShareCapital 2025-08-31 14314357 core:SharePremium 2025-08-31 14314357 core:RevaluationReserve 2025-08-31 14314357 core:OtherReservesSubtotal 2025-08-31 14314357 core:RetainedEarningsAccumulatedLosses 2025-08-31 14314357 core:ShareCapital 2024-08-31 14314357 core:SharePremium 2024-08-31 14314357 core:RevaluationReserve 2024-08-31 14314357 core:OtherReservesSubtotal 2024-08-31 14314357 core:RetainedEarningsAccumulatedLosses 2024-08-31 14314357 core:LandBuildings 2025-08-31 14314357 core:PlantMachinery 2025-08-31 14314357 core:Vehicles 2025-08-31 14314357 core:FurnitureFittings 2025-08-31 14314357 core:OfficeEquipment 2025-08-31 14314357 core:NetGoodwill 2025-08-31 14314357 core:IntangibleAssetsOtherThanGoodwill 2025-08-31 14314357 core:ListedExchangeTraded 2025-08-31 14314357 core:UnlistedNon-exchangeTraded 2025-08-31 14314357 core:LandBuildings 2024-08-31 14314357 core:PlantMachinery 2024-08-31 14314357 core:Vehicles 2024-08-31 14314357 core:FurnitureFittings 2024-08-31 14314357 core:OfficeEquipment 2024-08-31 14314357 core:NetGoodwill 2024-08-31 14314357 core:IntangibleAssetsOtherThanGoodwill 2024-08-31 14314357 core:ListedExchangeTraded 2024-08-31 14314357 core:UnlistedNon-exchangeTraded 2024-08-31 14314357 core:LandBuildings 2024-09-01 2025-08-31 14314357 core:PlantMachinery 2024-09-01 2025-08-31 14314357 core:Vehicles 2024-09-01 2025-08-31 14314357 core:FurnitureFittings 2024-09-01 2025-08-31 14314357 core:OfficeEquipment 2024-09-01 2025-08-31 14314357 core:NetGoodwill 2024-09-01 2025-08-31 14314357 core:IntangibleAssetsOtherThanGoodwill 2024-09-01 2025-08-31 14314357 core:ListedExchangeTraded 2024-09-01 2025-08-31 14314357 core:UnlistedNon-exchangeTraded 2024-09-01 2025-08-31 14314357 core:MoreThanFiveYears 2024-09-01 2025-08-31 14314357 core:Non-currentFinancialInstruments 2025-08-31 14314357 core:Non-currentFinancialInstruments 2024-08-31 14314357 dpl:CostSales 2024-09-01 2025-08-31 14314357 dpl:DistributionCosts 2024-09-01 2025-08-31 14314357 core:LandBuildings 2024-09-01 2025-08-31 14314357 core:PlantMachinery 2024-09-01 2025-08-31 14314357 core:Vehicles 2024-09-01 2025-08-31 14314357 core:FurnitureFittings 2024-09-01 2025-08-31 14314357 core:OfficeEquipment 2024-09-01 2025-08-31 14314357 dpl:AdministrativeExpenses 2024-09-01 2025-08-31 14314357 core:NetGoodwill 2024-09-01 2025-08-31 14314357 core:IntangibleAssetsOtherThanGoodwill 2024-09-01 2025-08-31 14314357 dpl:GroupUndertakings 2024-09-01 2025-08-31 14314357 dpl:ParticipatingInterests 2024-09-01 2025-08-31 14314357 dpl:GroupUndertakings core:ListedExchangeTraded 2024-09-01 2025-08-31 14314357 core:ListedExchangeTraded 2024-09-01 2025-08-31 14314357 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-09-01 2025-08-31 14314357 core:UnlistedNon-exchangeTraded 2024-09-01 2025-08-31 14314357 dpl:CostSales 2023-09-01 2024-08-31 14314357 dpl:DistributionCosts 2023-09-01 2024-08-31 14314357 core:LandBuildings 2023-09-01 2024-08-31 14314357 core:PlantMachinery 2023-09-01 2024-08-31 14314357 core:Vehicles 2023-09-01 2024-08-31 14314357 core:FurnitureFittings 2023-09-01 2024-08-31 14314357 core:OfficeEquipment 2023-09-01 2024-08-31 14314357 dpl:AdministrativeExpenses 2023-09-01 2024-08-31 14314357 core:NetGoodwill 2023-09-01 2024-08-31 14314357 core:IntangibleAssetsOtherThanGoodwill 2023-09-01 2024-08-31 14314357 dpl:GroupUndertakings 2023-09-01 2024-08-31 14314357 dpl:ParticipatingInterests 2023-09-01 2024-08-31 14314357 dpl:GroupUndertakings core:ListedExchangeTraded 2023-09-01 2024-08-31 14314357 core:ListedExchangeTraded 2023-09-01 2024-08-31 14314357 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-09-01 2024-08-31 14314357 core:UnlistedNon-exchangeTraded 2023-09-01 2024-08-31 14314357 core:NetGoodwill 2025-08-31 14314357 core:IntangibleAssetsOtherThanGoodwill 2025-08-31 14314357 core:LandBuildings 2025-08-31 14314357 core:PlantMachinery 2025-08-31 14314357 core:Vehicles 2025-08-31 14314357 core:FurnitureFittings 2025-08-31 14314357 core:OfficeEquipment 2025-08-31 14314357 core:AfterOneYear 2025-08-31 14314357 core:WithinOneYear 2025-08-31 14314357 core:ListedExchangeTraded 2025-08-31 14314357 core:UnlistedNon-exchangeTraded 2025-08-31 14314357 core:ShareCapital 2025-08-31 14314357 core:SharePremium 2025-08-31 14314357 core:RevaluationReserve 2025-08-31 14314357 core:OtherReservesSubtotal 2025-08-31 14314357 core:RetainedEarningsAccumulatedLosses 2025-08-31 14314357 core:NetGoodwill 2024-08-31 14314357 core:IntangibleAssetsOtherThanGoodwill 2024-08-31 14314357 core:LandBuildings 2024-08-31 14314357 core:PlantMachinery 2024-08-31 14314357 core:Vehicles 2024-08-31 14314357 core:FurnitureFittings 2024-08-31 14314357 core:OfficeEquipment 2024-08-31 14314357 core:AfterOneYear 2024-08-31 14314357 core:WithinOneYear 2024-08-31 14314357 core:ListedExchangeTraded 2024-08-31 14314357 core:UnlistedNon-exchangeTraded 2024-08-31 14314357 core:ShareCapital 2024-08-31 14314357 core:SharePremium 2024-08-31 14314357 core:RevaluationReserve 2024-08-31 14314357 core:OtherReservesSubtotal 2024-08-31 14314357 core:RetainedEarningsAccumulatedLosses 2024-08-31 14314357 core:NetGoodwill 2023-08-31 14314357 core:IntangibleAssetsOtherThanGoodwill 2023-08-31 14314357 core:LandBuildings 2023-08-31 14314357 core:PlantMachinery 2023-08-31 14314357 core:Vehicles 2023-08-31 14314357 core:FurnitureFittings 2023-08-31 14314357 core:OfficeEquipment 2023-08-31 14314357 core:AfterOneYear 2023-08-31 14314357 core:WithinOneYear 2023-08-31 14314357 core:ListedExchangeTraded 2023-08-31 14314357 core:UnlistedNon-exchangeTraded 2023-08-31 14314357 core:ShareCapital 2023-08-31 14314357 core:SharePremium 2023-08-31 14314357 core:RevaluationReserve 2023-08-31 14314357 core:OtherReservesSubtotal 2023-08-31 14314357 core:RetainedEarningsAccumulatedLosses 2023-08-31 14314357 core:AfterOneYear 2024-09-01 2025-08-31 14314357 core:WithinOneYear 2024-09-01 2025-08-31 14314357 core:Non-currentFinancialInstruments core:CostValuation 2024-09-01 2025-08-31 14314357 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-09-01 2025-08-31 14314357 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-09-01 2025-08-31 14314357 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-09-01 2025-08-31 14314357 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-09-01 2025-08-31 14314357 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-09-01 2025-08-31 14314357 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-09-01 2025-08-31 14314357 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-09-01 2025-08-31 14314357 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-09-01 2025-08-31 14314357 core:Non-currentFinancialInstruments core:CostValuation 2025-08-31 14314357 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-08-31 14314357 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-08-31 14314357 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-08-31 14314357 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-08-31 14314357 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-08-31 14314357 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-08-31 14314357 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-08-31 14314357 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-08-31 14314357 core:Non-currentFinancialInstruments core:CostValuation 2024-08-31 14314357 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-08-31 14314357 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-08-31 14314357 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-08-31 14314357 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-08-31 14314357 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-08-31 14314357 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-08-31 14314357 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-08-31 14314357 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-08-31 14314357 bus:Director1 2024-09-01 2025-08-31 14314357 bus:Director2 2024-09-01 2025-08-31

SOUL REFORMER LTD

Registered Number
14314357
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2025

SOUL REFORMER LTD
Company Information
for the year from 1 September 2024 to 31 August 2025

Directors | Joshua Baxendell
| Jennifer Morris

Company Secretary | Andrew Morris

Registered Address | 125a King Street Knutsford King Street
| Knutsford
| WA16 6EH

Registered Number | 14314357 (England and Wales)

SOUL REFORMER LTD
Balance Sheet as at
31 August 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 367 |  |  |  | 417
Tangible assets | 4 |  |  | 48,372 |  |  |  | 39,424
|  |  |  | 48,739 |  |  |  | 39,841
Current assets |  |  |  |  |  |  |  |
Stocks | 5 | 3,800 |  |  |  | 3,800 |  |
Debtors | 6 | 217 |  |  |  | 2,550 |  |
Cash at bank and on hand |  | 27,592 |  |  |  | 11,320 |  |
|  | 31,609 |  |  |  | 17,670 |  |
Creditors amounts falling due within one year | 7 | (64,343) |  |  |  | (51,960) |  |
Net current assets (liabilities) |  |  |  | (32,734) |  |  |  | (34,290)
Total assets less current liabilities |  |  |  | 16,005 |  |  |  | 5,551
Net assets |  |  |  | 16,005 |  |  |  | 5,551
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 15,905 |  |  |  | 5,451
Shareholders' funds |  |  |  | 16,005 |  |  |  | 5,551

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 21 April 2026, and are signed on its behalf by:
Joshua Baxendell Director Registered Company No. 14314357

SOUL REFORMER LTD
Notes to the Financial Statements
for the year ended 31 August 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Judgements and key sources of estimation uncertainty
--- | ---
| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.

| Turnover policy
--- | ---
| 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.

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

| Intangible assets
--- | ---
| Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Straight line (years)
| Land and buildings | 10
| Plant and machinery | 4
| Office Equipment | 5

| Stocks and work in progress
--- | ---
| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 September 24 | 500 |  | 500
| At 31 August 25 | 500 |  | 500
| Amortisation and impairment
| At 01 September 24 | 83 |  | 83
| Charge for year | 50 |  | 50
| At 31 August 25 | 133 |  | 133
| Net book value
| At 31 August 25 | 367 |  | 367
| At 31 August 24 | 417 |  | 417

4. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 September 24 | 50,270 |  | 57,771 |  | 916 |  | 108,957
| Additions | 5,400 |  | 22,377 |  | - |  | 27,777
| Disposals | - |  | (787) |  | - |  | (787)
| At 31 August 25 | 55,670 |  | 79,361 |  | 916 |  | 135,947
| Depreciation and impairment
| At 01 September 24 | 52,915 |  | 16,444 |  | 174 |  | 69,533
| Charge for year | (727) |  | 18,585 |  | 184 |  | 18,042
| At 31 August 25 | 52,188 |  | 35,029 |  | 358 |  | 87,575
| Net book value
| At 31 August 25 | 3,482 |  | 44,332 |  | 558 |  | 48,372
| At 31 August 24 | (2,645) |  | 41,327 |  | 742 |  | 39,424

5. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Raw materials and consumables | 3,800 |  | 3,800
| Total | 3,800 |  | 3,800

6. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | - |  | 50
| Prepayments and accrued income | 217 |  | 2,500
| Total | 217 |  | 2,550

| Short term trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

7. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | - |  | 17,882
| Taxation and social security | 4,841 |  | 3,224
| Other creditors | 37,566 |  | 10,796
| Accrued liabilities and deferred income | 21,936 |  | 20,058
| Total | 64,343 |  | 51,960

| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

8. | Creditors: amounts due after one year
--- | ---
| Long term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

9. | Provisions for liabilities
--- | ---
| Provisions are made where an event has taken place that gives the company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of going the amount of the obligation. Provisions are charged as an expense to the profit and loss account in the year that the company becomes aware of the obligation and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet.