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REGISTERED NUMBER: SC442373 (Scotland)















Financial Statements

for the Year Ended

29th February 2024

for

Bliss (Dundee) Ltd

Bliss (Dundee) Ltd (Registered number: SC442373)






Contents of the Financial Statements
for the Year Ended 29th February 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 7

Bliss (Dundee) Ltd

Company Information
for the Year Ended 29th February 2024







DIRECTOR: Miss A Mills





REGISTERED OFFICE: 8 Union Street
Monifieth
Dundee
DD5 4NG





REGISTERED NUMBER: SC442373 (Scotland)





ACCOUNTANTS: AWH
Chartered Certified Accountants
Fort Street House
63 Fort Street
Broughty Ferry
Dundee
Angus
DD5 2AB

Bliss (Dundee) Ltd (Registered number: SC442373)

Balance Sheet
29th February 2024

29.2.24 28.2.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 8,060 8,547
8,060 8,547

CURRENT ASSETS
Stocks 6 11,500 14,300
Debtors 7 - 80
Cash at bank and in hand 58,785 50,987
70,285 65,367
CREDITORS
Amounts falling due within one year 8 22,641 25,517
NET CURRENT ASSETS 47,644 39,850
TOTAL ASSETS LESS CURRENT
LIABILITIES

55,704

48,397

CREDITORS
Amounts falling due after more than one
year

9

-

3,970
NET ASSETS 55,704 44,427

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 55,703 44,426
SHAREHOLDERS' FUNDS 55,704 44,427

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29th February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29th February 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Bliss (Dundee) Ltd (Registered number: SC442373)

Balance Sheet - continued
29th February 2024


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 director and authorised for issue on 10th September 2024 and were signed by:





Miss A Mills - Director


Bliss (Dundee) Ltd (Registered number: SC442373)

Notes to the Financial Statements
for the Year Ended 29th February 2024

1. STATUTORY INFORMATION

Bliss (Dundee) Ltd is a private company, limited by shares , registered in Scotland. 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.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 25% on reducing balance
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 5 (2023 - 6 ) .

Bliss (Dundee) Ltd (Registered number: SC442373)

Notes to the Financial Statements - continued
for the Year Ended 29th February 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st March 2023
and 29th February 2024 58,554
AMORTISATION
At 1st March 2023
and 29th February 2024 58,554
NET BOOK VALUE
At 29th February 2024 -
At 28th February 2023 -

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1st March 2023 12,385 1,899 20,879 1,865 37,028
Additions 1,800 - - - 1,800
At 29th February 2024 14,185 1,899 20,879 1,865 38,828
DEPRECIATION
At 1st March 2023 9,897 1,366 15,353 1,865 28,481
Charge for year 1,379 91 817 - 2,287
At 29th February 2024 11,276 1,457 16,170 1,865 30,768
NET BOOK VALUE
At 29th February 2024 2,909 442 4,709 - 8,060
At 28th February 2023 2,488 533 5,526 - 8,547

6. STOCKS
29.2.24 28.2.23
£    £   
Stocks 11,500 14,300

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Trade debtors - 80

Bliss (Dundee) Ltd (Registered number: SC442373)

Notes to the Financial Statements - continued
for the Year Ended 29th February 2024

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Trade creditors 3,340 5,207
Tax 9,331 9,986
Social security and other taxes 96 592
Pensions 55 10
VAT 5,313 7,973
Directors' current accounts - 1,649
Directors' loan accounts 4,506 -
Accrued expenses - 100
22,641 25,517

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
29.2.24 28.2.23
£    £   
Bank loans - 1-2 years - 3,970

Chartered Certified Accountants' Report to the Director
on the Unaudited Financial Statements of
Bliss (Dundee) Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bliss (Dundee) Ltd for the year ended 29th February 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Bliss (Dundee) Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bliss (Dundee) Ltd and state those matters that we have agreed to state to the director of Bliss (Dundee) Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Bliss (Dundee) Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Bliss (Dundee) Ltd. You consider that Bliss (Dundee) Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Bliss (Dundee) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






AWH
Chartered Certified Accountants
Fort Street House
63 Fort Street
Broughty Ferry
Dundee
Angus
DD5 2AB


10th September 2024