Heathen Soul Brewery Ltd - Filleted accounts

Registered number

15318439

Heathen Soul Brewery Ltd

Filleted Accounts

30 November 2025

Heathen Soul Brewery Ltd
Registered number:	15318439
Balance Sheet
as at 30 November 2025

		2025			2024
£			£

Fixed assets		16,205			21,134
Current assets	6,436			2,778
Creditors: amounts falling due within one year	(33,465)			(28,162)
Net current liabilities		(27,029)			(25,384)
Total assets less current liabilities		(10,824)			(4,250)
Accruals and deferred income		(1,008)			(960)
Net liabilities		(11,832)			(5,210)

Capital and reserves		(11,832)			(5,210)

Number			Number
Average number of employees		2			2

At the period end, the company owed £6,921 (2024: £3,969) to Mr James Angus McKenzie, Director. The loan is interest free and repayable on demand. At the period end, the company owed 26,545 (2024: £24,193) to Mr Thomas Lewis Gardner, Director. The loan is interest free and repayable on demand.
At the period end, the company’s balance sheet showed net current liabilities of £27,029 (2024: £25,354). This includes £33,466 (2024: £28,162) payable to Mr James Angus McKenzie & Mr Thomas Lewis Gardner, directors. The directors have indicated that they will continue to support the company financially until such time that it can afford to repay them. On this basis, the directors feel it is appropriate that the accounts are prepared on a going concern basis.
These financial statements for the year ended 30th November 2025 are the first financial statements prepared in accordance with FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime. The date of transition is 1st December 2024. The transition from FRS 102 to FRS 105 has necessitated changes in accounting policies. The main changes are: Deferred Tax: Deferred tax assets previously recognized under FRS 102 have been derecognized. The net effect of these adjustments on the opening reserves at the date of transition is £990 [Decrease].
The company is a private company limited by shares and incorporated in England. Its registered office is 25 Beeching Park, Kelly Bray, Callington, England, PL17 8QS.
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the micro entity provisions of the Companies Act 2006 and FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




James McKenzie
Director
Approved by the board on 15 October 2026