BLISS (SCOTLAND) LIMITED


Director	Christine Margaret Cunningham Smith


Company Secretary	Mary Cunningham


Registered Address	29 Whytescauseway
	Kirkcaldy
	Fife
	KY1 1XF


Registered Number	SC201346 (Scotland)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		13,727		9,967
			13,727		9,967
Current assets
Stocks		29,500		26,455
Debtors	4	6,288		3,927
Cash at bank and on hand		48,437		57,823
		84,225		88,205
Creditors amounts falling due within one year	5	(41,231)		(39,766)
Net current assets (liabilities)			42,994		48,439
Total assets less current liabilities			56,721		58,406
Creditors amounts falling due after one year	6		-		(4,143)
Provisions for liabilities			(2,608)		(1,894)
Net assets			54,113		52,369
Capital and reserves
Called up share capital			2		2
Profit and loss account			54,111		52,367
Shareholders' funds			54,113		52,369

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 19 August 2026, 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 2025

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

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.

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


		2025		2024
	Average number of employees during the year	13		11

3.	Tangible fixed assets

	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 January 25	20,764	16,029	3,992	40,785
Additions	6,600	-	225	6,825
Disposals	(485)	-	-	(485)
At 31 December 25	26,879	16,029	4,217	47,125
Depreciation and impairment
At 01 January 25	11,851	16,029	2,938	30,818
Charge for year	2,084	-	777	2,861
On disposals	(281)	-	-	(281)
At 31 December 25	13,654	16,029	3,715	33,398
Net book value
At 31 December 25	13,225	-	502	13,727
At 31 December 24	8,913	-	1,054	9,967

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	2,342	1,441
Prepayments and accrued income	3,946	2,486
Total	6,288	3,927

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	7,674	8,761
Bank borrowings and overdrafts	4,402	10,648
Taxation and social security	26,059	19,438
Other creditors	190	605
Accrued liabilities and deferred income	2,906	314
Total	41,231	39,766

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	-	4,143
Total	-	4,143