2023-01-012023-12-312023-12-31falseSC201346BLISS (SCOTLAND) 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BLISS (SCOTLAND) LIMITED

Registered Number
SC201346
(Scotland)

Unaudited Financial Statements for the Year ended
31 December 2023

BLISS (SCOTLAND) LIMITED
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

Christine Margaret Cunningham Smith

Registered Address

29 Whytescauseway
Kirkcaldy
Fife
KY1 1XF

Registered Number

SC201346 (Scotland)
BLISS (SCOTLAND) LIMITED
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets311,07611,214
11,07611,214
Current assets
Stocks28,85032,315
Debtors45,20115,110
Cash at bank and on hand66,73681,670
100,787129,095
Creditors amounts falling due within one year5(39,320)(46,171)
Net current assets (liabilities)61,46782,924
Total assets less current liabilities72,54394,138
Creditors amounts falling due after one year6(14,272)(24,159)
Provisions for liabilities(2,104)(2,131)
Net assets56,16767,848
Capital and reserves
Called up share capital22
Profit and loss account56,16567,846
Shareholders' funds56,16767,848
The financial statements were approved and authorised for issue by the Director on 19 September 2024, and are signed on its behalf by:
Christine Margaret Cunningham Smith
Director
Registered Company No. SC201346
BLISS (SCOTLAND) LIMITED
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. 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.
Turnover policy
Turnover represents the net invoice for provision of goods and services, excluding value added tax.
Employee 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
Current taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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:

Reducing balance (%)Straight line (years)
Plant and machinery15-
Fixtures and fittings-5
Office Equipment-3
Finance leases and hire purchase contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
Stocks and work in progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost comprises all direct expenditure incurred in bringing stock to its current condition and location.
2.Average number of employees

20232022
Average number of employees during the year1010
3.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 January 2318,76916,0292,69737,495
Additions1,201-1,6462,847
Disposals--(752)(752)
At 31 December 2319,97016,0293,59139,590
Depreciation and impairment
At 01 January 238,70115,6651,91526,281
Charge for year1,6751827112,568
On disposals--(335)(335)
At 31 December 2310,37615,8472,29128,514
Net book value
At 31 December 239,5941821,30011,076
At 31 December 2210,06836478211,214
4.Debtors: amounts due within one year

2023

2022

££
Other debtors3,80613,766
Prepayments and accrued income1,3951,344
Total5,20115,110
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables4,1197,545
Bank borrowings and overdrafts10,64810,648
Taxation and social security17,31519,339
Other creditors6,9878,056
Accrued liabilities and deferred income251583
Total39,32046,171
6.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts14,27224,159
Total14,27224,159