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REGISTERED NUMBER: SC442373 (Scotland)

Financial Statements

for the Year Ended

28th February 2026

for

Bliss (Dundee) Ltd

Bliss (Dundee) Ltd (Registered number: SC442373)

Contents of the Financial Statements

for the Year Ended 28th February 2026

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 28th February 2026

| DIRECTOR: | Miss A Mills

| REGISTERED OFFICE: | 58 Long Lane

| Broughty Ferry

| Dundee

| DD5 1HH

| 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

28th February 2026

| 28.2.26 | 28.2.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 10,251 |  | 6,893 |  |

10,251 |  | 6,893 |  |

CURRENT ASSETS

Stocks | 6 | 3,005 |  | 9,585 |  |

Cash at bank and in hand | 40,534 |  | 63,947 |  |

43,539 |  | 73,532 |  |

CREDITORS

Amounts falling due within one year | 7 | 18,066 |  | 28,388 |  |

NET CURRENT ASSETS | 25,473 |  | 45,144 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 35,724 |  | 52,037 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 35,723 |  | 52,036 |  |

SHAREHOLDERS' FUNDS | 35,724 |  | 52,037 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 2026 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

28th February 2026

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 26th June 2026 and were signed by:

Miss A Mills - Director

Bliss (Dundee) Ltd (Registered number: SC442373)

Notes to the Financial Statements

for the Year Ended 28th February 2026

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 4 (2025 - 4 ) .

Bliss (Dundee) Ltd (Registered number: SC442373)

Notes to the Financial Statements - continued

for the Year Ended 28th February 2026

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1st March 2025

| and 28th February 2026 | 58,554 |  |

| AMORTISATION

| At 1st March 2025

| and 28th February 2026 | 58,554 |  |

| NET BOOK VALUE

| At 28th February 2026 | - |  |

| At 28th February 2025 | - |  |

5. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | Plant and |  | and |  | Computer |

| property |  | machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1st March 2025 | 14,185 |  | 1,936 |  | 20,879 |  | 2,356 |  | 39,356 |  |

| Additions | 10,345 |  | - |  | 2,932 |  | - |  | 13,277 |  |

| Disposals | (14,185 | ) | (1,936 | ) | (20,879 | ) | (2,356 | ) | (39,356 | ) |

| At 28th February 2026 | 10,345 |  | - |  | 2,932 |  | - |  | 13,277 |  |

| DEPRECIATION

| At 1st March 2025 | 12,116 |  | 1,529 |  | 16,953 |  | 1,865 |  | 32,463 |  |

| Charge for year | 2,586 |  | - |  | 440 |  | - |  | 3,026 |  |

| Eliminated on disposal | (12,116 | ) | (1,529 | ) | (16,953 | ) | (1,865 | ) | (32,463 | ) |

| At 28th February 2026 | 2,586 |  | - |  | 440 |  | - |  | 3,026 |  |

| NET BOOK VALUE

| At 28th February 2026 | 7,759 |  | - |  | 2,492 |  | - |  | 10,251 |  |

| At 28th February 2025 | 2,069 |  | 407 |  | 3,926 |  | 491 |  | 6,893 |  |

6. | STOCKS

| 28.2.26 |  | 28.2.25

£ | £ |

| Stocks | 3,005 |  | 9,585 |  |

Bliss (Dundee) Ltd (Registered number: SC442373)

Notes to the Financial Statements - continued

for the Year Ended 28th February 2026

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 28.2.26 |  | 28.2.25

£ | £ |

| Trade creditors | 1,090 |  | 2,539 |  |

| Tax | 3,641 |  | 8,070 |  |

| Social security and other taxes | - |  | 299 |  |

| Pensions | 10 |  | 139 |  |

| VAT | - |  | 2,341 |  |

| Directors' current accounts | 13,325 |  | 15,000 |  |

18,066 |  | 28,388 |  |

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 28th February 2026 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 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

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

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

26th June 2026