Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-3162024-01-01falseNo description of principal activity6truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06678367 2024-01-01 2024-12-31 06678367 2023-01-01 2023-12-31 06678367 2024-12-31 06678367 2023-12-31 06678367 c:Director1 2024-01-01 2024-12-31 06678367 d:MotorVehicles 2024-01-01 2024-12-31 06678367 d:MotorVehicles 2024-12-31 06678367 d:MotorVehicles 2023-12-31 06678367 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 06678367 d:OfficeEquipment 2024-01-01 2024-12-31 06678367 d:OfficeEquipment 2024-12-31 06678367 d:OfficeEquipment 2023-12-31 06678367 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 06678367 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 06678367 d:CopyrightsPatentsTrademarksServiceOperatingRights 2024-12-31 06678367 d:CopyrightsPatentsTrademarksServiceOperatingRights 2023-12-31 06678367 d:CurrentFinancialInstruments 2024-12-31 06678367 d:CurrentFinancialInstruments 2023-12-31 06678367 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 06678367 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 06678367 d:ShareCapital 2024-12-31 06678367 d:ShareCapital 2023-12-31 06678367 d:RetainedEarningsAccumulatedLosses 2024-12-31 06678367 d:RetainedEarningsAccumulatedLosses 2023-12-31 06678367 c:FRS102 2024-01-01 2024-12-31 06678367 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 06678367 c:FullAccounts 2024-01-01 2024-12-31 06678367 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 06678367 d:WithinOneYear 2024-12-31 06678367 d:WithinOneYear 2023-12-31 06678367 d:CopyrightsPatentsTrademarksServiceOperatingRights d:OwnedIntangibleAssets 2024-01-01 2024-12-31 06678367 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Registered Number:06678367













BLISS PET LIMITED




UNAUDITED

FINANCIAL STATEMENTS
 
PAGES FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024











 
BLISS PET LIMITED
 


CONTENTS



Page
Balance Sheet
1 - 2
Notes to the Financial Statements
3 - 9



 
BLISS PET LIMITED
REGISTERED NUMBER:06678367


BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
129,795
146,020

Tangible assets
 5 
54,221
69,589

  
184,016
215,609

Current assets
  

Debtors: amounts falling due within one year
 6 
2,341,012
2,630,406

Cash at bank and in hand
  
2,918,013
1,983,258

  
5,259,025
4,613,664

Creditors: amounts falling due within one year
 7 
(378,667)
(312,469)

Net current assets
  
 
 
4,880,358
 
 
4,301,195

Total assets less current liabilities
  
5,064,374
4,516,804

  

Net assets
  
5,064,374
4,516,804


- 1 -



 
BLISS PET LIMITED
REGISTERED NUMBER:06678367

    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024

2024
2023
£
£

Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
5,064,373
4,516,803

  
5,064,374
4,516,804


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 25 July 2025.




Mr D M Bliss
Director

The notes on pages 3 to 9 form part of these financial statements.


- 2 -



 
BLISS PET LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Bliss Pet Limited is a private company limited by share capital, incorporated in England and Wales, registration number 06678367. The address of the registered office is 6-9 Northgate House, Plough Road Centre, Great Bentley, Colchester, Essex, CO7 8LG.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The director continues to actively manage the risks and issues arising. In addition, forecasting indicates that the company will be able to continue to meet its liabilities as they fall due. The director is therefore of the view that the going concern status is correctly applied to the company. In reaching this conclusion, the director has also considered factors such as the strong levels of cash and reserves that the company holds. 

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.


- 3 -



 
BLISS PET LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.4

Intangible assets

Intangible assets relate to trademarks and are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life of ten years and amortisation commences when the assets are brought in to use.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Motor vehicles
-
4 years straight line
Office equipment
-
4 - 6 years straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets and liabilities are recognised at transaction price.


- 4 -



 
BLISS PET LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.8

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

 
2.10

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.11

Pensions

Employee Benefits

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.


- 5 -



 
BLISS PET LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.12

Taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.



3.


Employees

The average monthly number of employees, including directors, during the year was 6 (2023 - 6).


- 6 -



 
BLISS PET LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Intangible assets




Trademarks

£



Cost


At 1 January 2024

162,245



At 31 December 2024

162,245



Amortisation


At 1 January 2024
16,225


Charge for the year on owned assets
16,225



At 31 December 2024

32,450



Net book value



At 31 December 2024
129,795



At 31 December 2023
146,020




- 7 -



 
BLISS PET LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Tangible fixed assets





Motor vehicles
Office equipment
Total

£
£
£



Cost or valuation


At 1 January 2024
88,200
126,451
214,651


Additions
-
14,733
14,733



At 31 December 2024

88,200
141,184
229,384



Depreciation


At 1 January 2024
38,175
106,887
145,062


Charge for the year on owned assets
16,675
13,426
30,101



At 31 December 2024

54,850
120,313
175,163



Net book value



At 31 December 2024
33,350
20,871
54,221



At 31 December 2023
50,025
19,564
69,589


6.


Debtors

2024
2023
£
£


Trade debtors
2,319,010
2,613,939

Prepayments and accrued income
15,722
12,763

Deferred taxation
6,280
3,704

2,341,012
2,630,406



- 8 -



 
BLISS PET LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
161,346
145,717

Corporation tax
192,332
133,760

Other taxation and social security
9,915
16,333

Other creditors
6,367
6,713

Accruals and deferred income
8,707
9,946

378,667
312,469



8.


Financial Commitments

At 31 December 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
10,035
8,709

10,035
8,709


- 9 -