Micro-entity Accounts - BLISS PUBLISHING LTD

BLISS PUBLISHING LTD Registered Number 13703141

Micro-entity Balance Sheet as at 31 October 2025

	2025	2024
	£	£
Called up share capital not paid	-	-
Fixed Assets	-	-
Current Assets	770	1,717
Prepayments and accrued income	603	403
Creditors: amounts falling due within one year	(32,038)	(29,399)
Net current assets (liabilities)	(30,665)	(27,279)
Total assets less current liabilities	(30,665)	(27,279)
Creditors: amounts falling due after more than one year	0	0
Provisions for liabilities	0	0
Accruals and deferred income	0	0
Total net assets (liabilities)	(30,665)	(27,279)
Capital and reserves	(30,665)	(27,279)

For the year ending 31 October 2025 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 8 October 2026

And signed on their behalf by:
Leonard Neuhoff, Director

BLISS PUBLISHING LTD Registered Number 13703141

Notes to the Micro-entity Accounts for the period ended 31 October 2025

1Employees

	2025	2024
Average number of employees during the period	0	0

2Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under FRS 105 using the requirements applicable to the year ended 31 October 2025, with GBP as the functional and presentation currency. They are prepared on a basis other than going concern, reflecting the plan to restore, settle and close the company. Assets are measured at supported recovery or continuing administrative-use amounts and liabilities at supported settlement estimates. No debt waiver or liquidation date is assumed. Monetary foreign-currency balances are translated at the reporting-date ECB reference rate. No deferred tax is recognised.

Other accounting policies
Figures are presented in whole pounds. Current creditors are aggregated from individually rounded components; a GBP1 presentation rounding difference against rounding the aggregate has been allocated to current creditors. There is no change to underlying debts. Comparative figures use the revised 2024 accounts approved on 23 September 2026; their separate delivery and acceptance by Companies House remain unconfirmed.

The nil current-year tax provision assumes intended same-period relief for GBP1.47 of the non-trading loan exchange deficit against potentially taxable cashback; no 2025 return or relief claim has yet been submitted and no carryback repayment asset is recognised.

A GBP3091.54 tax-related penalty demand remains live and disputed at preparation. The underlying historical returns report nil tax and were accepted; estimated tax charges were removed. Nil final liability is estimated under the required tax-base recalculation and no provision is recognised for this disputed amount. Cancellation and appeal outcome remain unconfirmed. Separate flat penalties of GBP1400 remain in current creditors.