BLISS (SCOTLAND) LIMITED

BLISS (SCOTLAND) LIMITED - Company Information

2021-01-012021-12-312021-12-31falseSC201346BLISS (SCOTLAND) 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Registered Number
SC201346
(Scotland)

Unaudited Financial Statements for the Year Ended
31 December 2021

BLISS (SCOTLAND) LIMITED

Company Information
for the year from 1 January 2021 to 31 December 2021


Directors	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 2021

	Notes	2021		2020
		£	£	£	£
Fixed assets
Tangible assets	5		11,281		13,901
			11,281		13,901
Current assets
Stocks		28,565		21,591
Debtors	6	5,424		3,861
Cash at bank and on hand		90,721		108,075
		124,710		133,527
Creditors amounts falling due within one year	7	(41,218)		(36,487)
Net current assets (liabilities)			83,492		97,040
Total assets less current liabilities			94,773		110,941
Creditors amounts falling due after one year	8		(33,803)		(43,788)
Provisions for liabilities			(2,143)		(2,641)
Net assets			58,827		64,512
Capital and reserves
Called up share capital			2		2
Profit and loss account			58,825		64,510
Shareholders' funds			58,827		64,512

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 directors acknowledge 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.

The financial statements were approved and authorised for issue by the Director on 19 April 2022, 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 2021

1.	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.

2.	COMPLIANCE WITH APPLICABLE REPORTING FRAMEWORK
	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.

3.	ACCOUNTING POLICIES

	Turnover policy
	Turnover represents the net invoice for provision of goods and services, excluding value added tax.

	Property, plant and equipment policy
	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

	Inventories policy
	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.

	Taxation policy
	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

Taxation policy

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 policy
	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 policy

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.

	Leases policy
	Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

	Employee benefits policy
	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

4.	EMPLOYEE INFORMATION


		2021		2020
	Average number of employees during the year	11		11

5.	PROPERTY, PLANT AND EQUIPMENT

	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 January 21	16,180	17,339	2,724	36,243
Additions	1,480	-	-	1,480
Disposals	-	(892)	(150)	(1,042)
At 31 December 21	17,660	16,447	2,574	36,681
Depreciation and impairment
At 01 January 21	5,328	14,912	2,102	22,342
Charge for year	1,776	1,711	441	3,928
On disposals	-	(721)	(149)	(870)
At 31 December 21	7,104	15,902	2,394	25,400
Net book value
At 31 December 21	10,556	545	180	11,281
At 31 December 20	10,852	2,427	622	13,901

6.	DEBTORS

	2021	2020
	£	£
Other debtors	4,891	3,345
Prepayments and accrued income	533	516
Total	5,424	3,861

7.	CREDITORS WITHIN ONE YEAR

	2021	2020
	£	£
Trade creditors / trade payables	8,087	5,966
Bank borrowings and overdrafts	10,648	6,212
Taxation and social security	17,014	18,574
Other creditors	5,059	3,412
Accrued liabilities and deferred income	410	2,323
Total	41,218	36,487

8.	CREDITORS AFTER ONE YEAR

	2021	2020
	£	£
Bank borrowings and overdrafts	33,803	43,788
Total	33,803	43,788