2023-09-012024-08-312024-08-31false06340423S.A. CUSS LIMITED2025-05-27falseiso4217:GBPxbrli:pure063404232023-09-01063404232024-08-31063404232023-09-012024-08-31063404232022-09-01063404232023-08-31063404232022-09-012023-08-3106340423bus:SmallEntities2023-09-012024-08-3106340423bus:AuditExempt-NoAccountantsReport2023-09-012024-08-3106340423bus:AbridgedAccounts2023-09-012024-08-3106340423bus:PrivateLimitedCompanyLtd2023-09-012024-08-3106340423core:WithinOneYear2024-08-3106340423core:AfterOneYear2024-08-3106340423core:WithinOneYear2023-08-3106340423core:AfterOneYear2023-08-3106340423core:ShareCapital2024-08-3106340423core:SharePremium2024-08-3106340423core:RevaluationReserve2024-08-3106340423core:OtherReservesSubtotal2024-08-3106340423core:RetainedEarningsAccumulatedLosses2024-08-3106340423core:ShareCapital2023-08-3106340423core:SharePremium2023-08-3106340423core:RevaluationReserve2023-08-3106340423core:OtherReservesSubtotal2023-08-3106340423core:RetainedEarningsAccumulatedLosses2023-08-3106340423core:LandBuildings2024-08-3106340423core:PlantMachinery2024-08-3106340423core:Vehicles2024-08-3106340423core:FurnitureFittings2024-08-3106340423core:OfficeEquipment2024-08-3106340423core:NetGoodwill2024-08-3106340423core:IntangibleAssetsOtherThanGoodwill2024-08-3106340423core:ListedExchangeTraded2024-08-3106340423core:UnlistedNon-exchangeTraded2024-08-3106340423core:LandBuildings2023-08-3106340423core:PlantMachinery2023-08-3106340423core:Vehicles2023-08-3106340423core:FurnitureFittings2023-08-3106340423core:OfficeEquipment2023-08-3106340423core:NetGoodwill2023-08-3106340423core:IntangibleAssetsOtherThanGoodwill2023-08-3106340423core:ListedExchangeTraded2023-08-3106340423core:UnlistedNon-exchangeTraded2023-08-3106340423core:LandBuildings2023-09-012024-08-3106340423core:PlantMachinery2023-09-012024-08-3106340423core:Vehicles2023-09-012024-08-3106340423core:FurnitureFittings2023-09-012024-08-3106340423core:OfficeEquipment2023-09-012024-08-3106340423core:NetGoodwill2023-09-012024-08-3106340423core:IntangibleAssetsOtherThanGoodwill2023-09-012024-08-3106340423core:ListedExchangeTraded2023-09-012024-08-3106340423core:UnlistedNon-exchangeTraded2023-09-012024-08-3106340423core:MoreThanFiveYears2023-09-012024-08-3106340423core:Non-currentFinancialInstruments2024-08-3106340423core:Non-currentFinancialInstruments2023-08-3106340423dpl:CostSales2023-09-012024-08-3106340423dpl:DistributionCosts2023-09-012024-08-3106340423core:LandBuildings2023-09-012024-08-3106340423core:PlantMachinery2023-09-012024-08-3106340423core:Vehicles2023-09-012024-08-3106340423core:FurnitureFittings2023-09-012024-08-3106340423core:OfficeEquipment2023-09-012024-08-3106340423dpl:AdministrativeExpenses2023-09-012024-08-3106340423core:NetGoodwill2023-09-012024-08-3106340423core:IntangibleAssetsOtherThanGoodwill2023-09-012024-08-3106340423dpl:GroupUndertakings2023-09-012024-08-3106340423dpl:ParticipatingInterests2023-09-012024-08-3106340423dpl:GroupUndertakingscore:ListedExchangeTraded2023-09-012024-08-3106340423core:ListedExchangeTraded2023-09-012024-08-3106340423dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-09-012024-08-3106340423core:UnlistedNon-exchangeTraded2023-09-012024-08-3106340423dpl:CostSales2022-09-012023-08-3106340423dpl:DistributionCosts2022-09-012023-08-3106340423core:LandBuildings2022-09-012023-08-3106340423core:PlantMachinery2022-09-012023-08-3106340423core:Vehicles2022-09-012023-08-3106340423core:FurnitureFittings2022-09-012023-08-3106340423core:OfficeEquipment2022-09-012023-08-3106340423dpl:AdministrativeExpenses2022-09-012023-08-3106340423core:NetGoodwill2022-09-012023-08-3106340423core:IntangibleAssetsOtherThanGoodwill2022-09-012023-08-3106340423dpl:GroupUndertakings2022-09-012023-08-3106340423dpl:ParticipatingInterests2022-09-012023-08-3106340423dpl:GroupUndertakingscore:ListedExchangeTraded2022-09-012023-08-3106340423core:ListedExchangeTraded2022-09-012023-08-3106340423dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-09-012023-08-3106340423core:UnlistedNon-exchangeTraded2022-09-012023-08-3106340423core:NetGoodwill2024-08-3106340423core:IntangibleAssetsOtherThanGoodwill2024-08-3106340423core:LandBuildings2024-08-3106340423core:PlantMachinery2024-08-3106340423core:Vehicles2024-08-3106340423core:FurnitureFittings2024-08-3106340423core:OfficeEquipment2024-08-3106340423core:AfterOneYear2024-08-3106340423core:WithinOneYear2024-08-3106340423core:ListedExchangeTraded2024-08-3106340423core:UnlistedNon-exchangeTraded2024-08-3106340423core:ShareCapital2024-08-3106340423core:SharePremium2024-08-3106340423core:RevaluationReserve2024-08-3106340423core:OtherReservesSubtotal2024-08-3106340423core:RetainedEarningsAccumulatedLosses2024-08-3106340423core:NetGoodwill2023-08-3106340423core:IntangibleAssetsOtherThanGoodwill2023-08-3106340423core:LandBuildings2023-08-3106340423core:PlantMachinery2023-08-3106340423core:Vehicles2023-08-3106340423core:FurnitureFittings2023-08-3106340423core:OfficeEquipment2023-08-3106340423core:AfterOneYear2023-08-3106340423core:WithinOneYear2023-08-3106340423core:L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S.A. CUSS LIMITED

Registered Number
06340423
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

S.A. CUSS LIMITED
Company Information
for the year from 1 September 2023 to 31 August 2024

Director

CUSS, Shaun Anthony

Company Secretary

GODDARD, Clare

Registered Address

71 Cheltenham Drive
Chippenham
SN14 0SF

Registered Number

06340423 (England and Wales)
S.A. CUSS LIMITED
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets32,3443,125
2,3443,125
Current assets
Cash at bank and on hand459157
459157
Creditors amounts falling due within one year4(18,056)(12,374)
Net current assets (liabilities)(17,597)(12,217)
Total assets less current liabilities(15,253)(9,092)
Creditors amounts falling due after one year5(3,000)(7,000)
Provisions for liabilities6(446)(594)
Net assets(18,699)(16,686)
Capital and reserves
Called up share capital100100
Profit and loss account(18,799)(16,786)
Shareholders' funds(18,699)(16,686)
The financial statements were approved and authorised for issue by the Director on 27 May 2025, and are signed on its behalf by:
CUSS, Shaun Anthony
Director
Registered Company No. 06340423
S.A. CUSS LIMITED
Notes to the Financial Statements
for the year ended 31 August 2024

1.Accounting policies
Statutory information
S.A. Cuss Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06340423. The registered office is 5 The Crescent, Lea, Malmesbury, Wiltshire, SN16 9NE.
Statement of compliance
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The financial statements are prepared in sterling , which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
Going concern
The company continues to adopt the going concern basis in preparing the financial statements. Support has been provided by a loan from a director who has indicated that this support will continue for the foreseeable future.
Turnover policy
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business , and is shown net of VAT and other sales related taxes . The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods) , the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably. Revenue from contracts for the provision of services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.
Current taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit. The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
Tangible fixed assets and depreciation
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Reducing balance (%)
Plant and machinery25
Vehicles25
Stocks and work in progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Stocks held for distribution at no or nominal consideration are measured at the lower of replacement cost and cost, adjusted where applicable for any loss of service potential. At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 September 2321,769
At 31 August 2421,769
Depreciation and impairment
At 01 September 2318,644
Charge for year781
At 31 August 2419,425
Net book value
At 31 August 242,344
At 31 August 233,125
4.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts4,0004,000
Other creditors13,5067,825
Accrued liabilities and deferred income550549
Total18,05612,374
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts3,0007,000
Total3,0007,000
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)446594
Total446594