Yes. A living soul is the union of a body and God’s life power. The Bible clearly teaches this definition in Genesis 2:7, “And the LORD God formed man of the dust of the ground, and breathed into his nostrils the breath of life; and man became a living soul,” Genesis 2:7.
The body + the breath of life = a soul.
Without a body — either earthly, or heavenly — there is no soul. The Bible does not teach that souls are immortal.
God calls Himself a soul. God said, “And I will set my tabernacle among you: and my soul shall not abhor you.” Leviticus 26:11. Some other scriptures where God says He is a soul are in Leviticus 26:30; Jeremiah 5:9; and Jeremiah 9:9. However, God’s body is not flesh. God has a spirit body.
The Apostle Paul explains there are differences between fleshly bodies and spirit bodies. “All flesh is not the same flesh, but there is one kind of flesh of men, another flesh of animals, another of fish, and another of birds. There are also celestial bodies and terrestrial bodies; but the glory of the celestial is one, and the glory of the terrestrial is another.” 1 Corinthians 15:39-40.
A terrestrial body is not evolving into a celestial body. When God created Adam and Eve, they had perfect terrestrial bodies. God reviewed His creation and concluded, “God saw everything that He had made, and indeed it was very good.” Genesis 1:31. It was not sinful and imperfect. Creation, especially man, were very good.
In the resurrection, mankind will be resurrected with healthy, terrestrial bodies. (See Isaiah 35.) Only spirit-begotten Christians have been called to a heavenly resurrection. When a person accepts Jesus as Savior and consecrates his life to God, he is begotten to a new life. From God’s perspective, he is a new creature. 2 Corinthians 5:17, 16 (KJV), “17 Therefore if any man be in Christ, he is a new creature: old things are passed away; behold, all things are become new. 16 Wherefore henceforth know we no man after the flesh…”
The Apostle Paul explains a Christian’s resurrection change: “It is sown a natural body; it is raised a spiritual body. There is a natural body, and there is a spiritual body. … 49 And as we have borne the image of the earthy, we shall also bear the image of the heavenly.” 1 Corinthians 15:44, 49.
Back to your question. Are there souls in heaven now? Yes. God, angels, and resurrected Christians are now in heaven.