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Company Registration No. 16215673 (England and Wales)
Spirit Social Ltd Unaudited accounts for the period from 29 January 2025 to 31 January 2026
Spirit Social Ltd Unaudited accounts Contents
Page
Statement of financial position
3
Notes to the accounts
4
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Spirit Social Ltd Statement of financial position as at 31 January 2026
2026 
Notes
£ 
Fixed assets
Intangible assets
4
32,905 
Current assets
Cash at bank and in hand
794 
Creditors: amounts falling due within one year
(57,689)
Net current liabilities
(56,895)
Net liabilities
(23,990)
Capital and reserves
Called up share capital
1 
Profit and loss account
(23,991)
Shareholders' funds
(23,990)
For the period ending 31 January 2026 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 director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the period in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 22 October 2026 and were signed on its behalf by
Hannah Macintyrre Director Company Registration No. 16215673
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Spirit Social Ltd Notes to the Accounts for the period from 29 January 2025 to 31 January 2026
1
Statutory information
Spirit Social Ltd is a private company, limited by shares, registered in England and Wales, registration number 16215673. The registered office is Church Hill House, Church Hill, Eythorne, Dover, Kent, CT15 4AQ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the gross amount receivable from end-users for application downloads, for the monthly subscription, net of Value Added Tax (VAT) . Turnover is recognised on a straight-line basis over the period of the subscription as the service is consumed. Turnover is recognised on a gross basis, with commissions withheld by third-party platforms being recognised in cost of sales.
Intangible fixed assets
Intangible fixed assets are included at cost less accumulated amortisation. Amortisation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following basis: App software development: Straight-line over 5 years
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Going concern
The director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Therefore they continue to adopt the going concern basis of accounting in preparing the annual financial statements.
- 4 -
Spirit Social Ltd Notes to the Accounts for the period from 29 January 2025 to 31 January 2026
4
Intangible fixed assets
Total 
£ 
Cost
At 29 January 2025
- 
Additions
37,967 
At 31 January 2026
37,967 
Amortisation
At 29 January 2025
- 
Charge for the period
5,062 
At 31 January 2026
5,062 
Net book value
At 31 January 2026
32,905 
5
Loans to directors
Included within creditors due within one year is an amount of £36,299 due to the director. The loan is unsecured, interest-free and has no fixed terms of repayment. It is repayable on demand.
6
Transactions with related parties
Included within creditors amounts due within one year is an amount of £20,250 due to a company under common ownership and control. The balance is unsecured, interest-free, and has no fixed terms of repayment. It is repayable on demand.
7
Average number of employees
During the period the average number of employees was 1.
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