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BLISS (SCOTLAND) LIMITED

Registered Number
SC201346
(Scotland)

Unaudited Financial Statements for the Year ended
31 December 2024

BLISS (SCOTLAND) LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

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 2024

| Notes | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 9,967 |  |  |  | 11,076
|  |  |  | 9,967 |  |  |  | 11,076
Current assets |  |  |  |  |  |  |  |
Stocks |  | 26,455 |  |  |  | 28,850 |  |
Debtors | 4 | 3,927 |  |  |  | 5,201 |  |
Cash at bank and on hand |  | 57,823 |  |  |  | 66,736 |  |
|  | 88,205 |  |  |  | 100,787 |  |
Creditors amounts falling due within one year | 5 | (39,766) |  |  |  | (39,320) |  |
Net current assets (liabilities) |  |  |  | 48,439 |  |  |  | 61,467
Total assets less current liabilities |  |  |  | 58,406 |  |  |  | 72,543
Creditors amounts falling due after one year | 6 |  |  | (4,143) |  |  |  | (14,272)
Provisions for liabilities |  |  |  | (1,894) |  |  |  | (2,104)
Net assets |  |  |  | 52,369 |  |  |  | 56,167
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  | 52,367 |  |  |  | 56,165
Shareholders' funds |  |  |  | 52,369 |  |  |  | 56,167

- The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 21 July 2025, 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 2024

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 machinery | 15 |  | -
| 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
--- | ---

|  | 2024 |  | 2023
| Average number of employees during the year | 11 |  | 10

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 January 24 | 19,970 |  | 16,029 |  | 3,591 |  | 39,590
| Additions | 794 |  | - |  | 401 |  | 1,195
| At 31 December 24 | 20,764 |  | 16,029 |  | 3,992 |  | 40,785
| Depreciation and impairment
| At 01 January 24 | 10,376 |  | 15,847 |  | 2,291 |  | 28,514
| Charge for year | 1,475 |  | 182 |  | 647 |  | 2,304
| At 31 December 24 | 11,851 |  | 16,029 |  | 2,938 |  | 30,818
| Net book value
| At 31 December 24 | 8,913 |  | - |  | 1,054 |  | 9,967
| At 31 December 23 | 9,594 |  | 182 |  | 1,300 |  | 11,076

4. | Debtors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 1,441 |  | 3,806
| Prepayments and accrued income | 2,486 |  | 1,395
| Total | 3,927 |  | 5,201

5. | Creditors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 8,761 |  | 4,119
| Bank borrowings and overdrafts | 10,648 |  | 10,648
| Taxation and social security | 19,438 |  | 17,315
| Other creditors | 605 |  | 6,987
| Accrued liabilities and deferred income | 314 |  | 251
| Total | 39,766 |  | 39,320

6. | Creditors: amounts due after one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 4,143 |  | 14,272
| Total | 4,143 |  | 14,272