2024-09-01 2025-08-31 2025-08-31 false 02828533 SUSSEX AUTO PARTS LIMITED 2025-12-01 false iso4217:GBP xbrli:pure 02828533 2024-08-31 02828533 2025-08-31 02828533 2024-09-01 2025-08-31 02828533 2023-08-31 02828533 2024-08-31 02828533 2023-09-01 2024-08-31 02828533 bus:SmallEntities 2024-09-01 2025-08-31 02828533 bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 02828533 bus:FullAccounts 2024-09-01 2025-08-31 02828533 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 02828533 core:WithinOneYear 2025-08-31 02828533 core:AfterOneYear 2025-08-31 02828533 core:WithinOneYear 2024-08-31 02828533 core:AfterOneYear 2024-08-31 02828533 core:ShareCapital 2025-08-31 02828533 core:SharePremium 2025-08-31 02828533 core:RevaluationReserve 2025-08-31 02828533 core:OtherReservesSubtotal 2025-08-31 02828533 core:RetainedEarningsAccumulatedLosses 2025-08-31 02828533 core:ShareCapital 2024-08-31 02828533 core:SharePremium 2024-08-31 02828533 core:RevaluationReserve 2024-08-31 02828533 core:OtherReservesSubtotal 2024-08-31 02828533 core:RetainedEarningsAccumulatedLosses 2024-08-31 02828533 core:LandBuildings 2025-08-31 02828533 core:PlantMachinery 2025-08-31 02828533 core:Vehicles 2025-08-31 02828533 core:FurnitureFittings 2025-08-31 02828533 core:OfficeEquipment 2025-08-31 02828533 core:NetGoodwill 2025-08-31 02828533 core:IntangibleAssetsOtherThanGoodwill 2025-08-31 02828533 core:ListedExchangeTraded 2025-08-31 02828533 core:UnlistedNon-exchangeTraded 2025-08-31 02828533 core:LandBuildings 2024-08-31 02828533 core:PlantMachinery 2024-08-31 02828533 core:Vehicles 2024-08-31 02828533 core:FurnitureFittings 2024-08-31 02828533 core:OfficeEquipment 2024-08-31 02828533 core:NetGoodwill 2024-08-31 02828533 core:IntangibleAssetsOtherThanGoodwill 2024-08-31 02828533 core:ListedExchangeTraded 2024-08-31 02828533 core:UnlistedNon-exchangeTraded 2024-08-31 02828533 core:LandBuildings 2024-09-01 2025-08-31 02828533 core:PlantMachinery 2024-09-01 2025-08-31 02828533 core:Vehicles 2024-09-01 2025-08-31 02828533 core:FurnitureFittings 2024-09-01 2025-08-31 02828533 core:OfficeEquipment 2024-09-01 2025-08-31 02828533 core:NetGoodwill 2024-09-01 2025-08-31 02828533 core:IntangibleAssetsOtherThanGoodwill 2024-09-01 2025-08-31 02828533 core:ListedExchangeTraded 2024-09-01 2025-08-31 02828533 core:UnlistedNon-exchangeTraded 2024-09-01 2025-08-31 02828533 core:MoreThanFiveYears 2024-09-01 2025-08-31 02828533 core:Non-currentFinancialInstruments 2025-08-31 02828533 core:Non-currentFinancialInstruments 2024-08-31 02828533 dpl:CostSales 2024-09-01 2025-08-31 02828533 dpl:DistributionCosts 2024-09-01 2025-08-31 02828533 core:LandBuildings 2024-09-01 2025-08-31 02828533 core:PlantMachinery 2024-09-01 2025-08-31 02828533 core:Vehicles 2024-09-01 2025-08-31 02828533 core:FurnitureFittings 2024-09-01 2025-08-31 02828533 core:OfficeEquipment 2024-09-01 2025-08-31 02828533 dpl:AdministrativeExpenses 2024-09-01 2025-08-31 02828533 core:NetGoodwill 2024-09-01 2025-08-31 02828533 core:IntangibleAssetsOtherThanGoodwill 2024-09-01 2025-08-31 02828533 dpl:GroupUndertakings 2024-09-01 2025-08-31 02828533 dpl:ParticipatingInterests 2024-09-01 2025-08-31 02828533 dpl:GroupUndertakings core:ListedExchangeTraded 2024-09-01 2025-08-31 02828533 core:ListedExchangeTraded 2024-09-01 2025-08-31 02828533 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-09-01 2025-08-31 02828533 core:UnlistedNon-exchangeTraded 2024-09-01 2025-08-31 02828533 dpl:CostSales 2023-09-01 2024-08-31 02828533 dpl:DistributionCosts 2023-09-01 2024-08-31 02828533 core:LandBuildings 2023-09-01 2024-08-31 02828533 core:PlantMachinery 2023-09-01 2024-08-31 02828533 core:Vehicles 2023-09-01 2024-08-31 02828533 core:FurnitureFittings 2023-09-01 2024-08-31 02828533 core:OfficeEquipment 2023-09-01 2024-08-31 02828533 dpl:AdministrativeExpenses 2023-09-01 2024-08-31 02828533 core:NetGoodwill 2023-09-01 2024-08-31 02828533 core:IntangibleAssetsOtherThanGoodwill 2023-09-01 2024-08-31 02828533 dpl:GroupUndertakings 2023-09-01 2024-08-31 02828533 dpl:ParticipatingInterests 2023-09-01 2024-08-31 02828533 dpl:GroupUndertakings core:ListedExchangeTraded 2023-09-01 2024-08-31 02828533 core:ListedExchangeTraded 2023-09-01 2024-08-31 02828533 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-09-01 2024-08-31 02828533 core:UnlistedNon-exchangeTraded 2023-09-01 2024-08-31 02828533 core:NetGoodwill 2025-08-31 02828533 core:IntangibleAssetsOtherThanGoodwill 2025-08-31 02828533 core:LandBuildings 2025-08-31 02828533 core:PlantMachinery 2025-08-31 02828533 core:Vehicles 2025-08-31 02828533 core:FurnitureFittings 2025-08-31 02828533 core:OfficeEquipment 2025-08-31 02828533 core:AfterOneYear 2025-08-31 02828533 core:WithinOneYear 2025-08-31 02828533 core:ListedExchangeTraded 2025-08-31 02828533 core:UnlistedNon-exchangeTraded 2025-08-31 02828533 core:ShareCapital 2025-08-31 02828533 core:SharePremium 2025-08-31 02828533 core:RevaluationReserve 2025-08-31 02828533 core:OtherReservesSubtotal 2025-08-31 02828533 core:RetainedEarningsAccumulatedLosses 2025-08-31 02828533 core:NetGoodwill 2024-08-31 02828533 core:IntangibleAssetsOtherThanGoodwill 2024-08-31 02828533 core:LandBuildings 2024-08-31 02828533 core:PlantMachinery 2024-08-31 02828533 core:Vehicles 2024-08-31 02828533 core:FurnitureFittings 2024-08-31 02828533 core:OfficeEquipment 2024-08-31 02828533 core:AfterOneYear 2024-08-31 02828533 core:WithinOneYear 2024-08-31 02828533 core:ListedExchangeTraded 2024-08-31 02828533 core:UnlistedNon-exchangeTraded 2024-08-31 02828533 core:ShareCapital 2024-08-31 02828533 core:SharePremium 2024-08-31 02828533 core:RevaluationReserve 2024-08-31 02828533 core:OtherReservesSubtotal 2024-08-31 02828533 core:RetainedEarningsAccumulatedLosses 2024-08-31 02828533 core:NetGoodwill 2023-08-31 02828533 core:IntangibleAssetsOtherThanGoodwill 2023-08-31 02828533 core:LandBuildings 2023-08-31 02828533 core:PlantMachinery 2023-08-31 02828533 core:Vehicles 2023-08-31 02828533 core:FurnitureFittings 2023-08-31 02828533 core:OfficeEquipment 2023-08-31 02828533 core:AfterOneYear 2023-08-31 02828533 core:WithinOneYear 2023-08-31 02828533 core:ListedExchangeTraded 2023-08-31 02828533 core:UnlistedNon-exchangeTraded 2023-08-31 02828533 core:ShareCapital 2023-08-31 02828533 core:SharePremium 2023-08-31 02828533 core:RevaluationReserve 2023-08-31 02828533 core:OtherReservesSubtotal 2023-08-31 02828533 core:RetainedEarningsAccumulatedLosses 2023-08-31 02828533 core:AfterOneYear 2024-09-01 2025-08-31 02828533 core:WithinOneYear 2024-09-01 2025-08-31 02828533 core:Non-currentFinancialInstruments core:CostValuation 2024-09-01 2025-08-31 02828533 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-09-01 2025-08-31 02828533 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-09-01 2025-08-31 02828533 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-09-01 2025-08-31 02828533 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-09-01 2025-08-31 02828533 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-09-01 2025-08-31 02828533 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-09-01 2025-08-31 02828533 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-09-01 2025-08-31 02828533 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-09-01 2025-08-31 02828533 core:Non-currentFinancialInstruments core:CostValuation 2025-08-31 02828533 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-08-31 02828533 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-08-31 02828533 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-08-31 02828533 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-08-31 02828533 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-08-31 02828533 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-08-31 02828533 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-08-31 02828533 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-08-31 02828533 core:Non-currentFinancialInstruments core:CostValuation 2024-08-31 02828533 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-08-31 02828533 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-08-31 02828533 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-08-31 02828533 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-08-31 02828533 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-08-31 02828533 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-08-31 02828533 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-08-31 02828533 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-08-31 02828533 bus:Director1 2024-09-01 2025-08-31 02828533 core:FurnitureFittingsToolsEquipment 2024-08-31 02828533 core:FurnitureFittingsToolsEquipment 2024-09-01 2025-08-31 02828533 core:FurnitureFittingsToolsEquipment 2025-08-31

SUSSEX AUTO PARTS LIMITED

Registered Number
02828533
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2025

SUSSEX AUTO PARTS LIMITED
Company Information
for the year from 1 September 2024 to 31 August 2025

Director | Matthew John Hyne

Registered Address | Unit 40
| Station Road Industrial Estate
| Hailsham
| BN27 2EY

Registered Number | 02828533 (England and Wales)

SUSSEX AUTO PARTS LIMITED
Statement of Financial Position
31 August 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 44,582 |  |  |  | 60,704
|  |  |  | 44,582 |  |  |  | 60,704
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 676,331 |  |  |  | 762,742 |  |
Debtors | 5 | 455,010 |  |  |  | 505,437 |  |
Cash at bank and on hand |  | 212,820 |  |  |  | 175,225 |  |
|  | 1,344,161 |  |  |  | 1,443,404 |  |
Creditors amounts falling due within one year | 6 | (652,639) |  |  |  | (624,348) |  |
Net current assets (liabilities) |  |  |  | 691,522 |  |  |  | 819,056
Total assets less current liabilities |  |  |  | 736,104 |  |  |  | 879,760
Creditors amounts falling due after one year | 7 |  |  | (336,553) |  |  |  | (306,366)
Net assets |  |  |  | 399,551 |  |  |  | 573,394
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 17,002 |  |  |  | 17,002
Share premium |  |  |  | 69,305 |  |  |  | 69,305
Other reserves |  |  |  | 17,002 |  |  |  | 17,002
Profit and loss account |  |  |  | 296,242 |  |  |  | 470,085
Shareholders' funds |  |  |  | 399,551 |  |  |  | 573,394

- 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 1 December 2025, and are signed on its behalf by:
Matthew John Hyne Director Registered Company No. 02828533

SUSSEX AUTO PARTS LIMITED
Notes to the Financial Statements
for the year ended 31 August 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. 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.

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| 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:

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Stocks and work in progress
--- | ---
| Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 15 |  | 15

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 September 24 | 114,987 |  | 56,456 |  | 12,339 |  | 11,716 |  | 195,498
| Additions | - |  | - |  | - |  | 142 |  | 142
| Disposals | - |  | (3,300) |  | - |  | - |  | (3,300)
| At 31 August 25 | 114,987 |  | 53,156 |  | 12,339 |  | 11,858 |  | 192,340
| Depreciation and impairment
| At 01 September 24 | 101,761 |  | 15,590 |  | 7,008 |  | 10,435 |  | 134,794
| Charge for year | 3,306 |  | 10,072 |  | 800 |  | 897 |  | 15,075
| On disposals | - |  | (2,111) |  | - |  | - |  | (2,111)
| At 31 August 25 | 105,067 |  | 23,551 |  | 7,808 |  | 11,332 |  | 147,758
| Net book value
| At 31 August 25 | 9,920 |  | 29,605 |  | 4,531 |  | 526 |  | 44,582
| At 31 August 24 | 13,226 |  | 40,866 |  | 5,331 |  | 1,281 |  | 60,704

4. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Raw materials and consumables | 676,331 |  | 762,742
| Total | 676,331 |  | 762,742

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 333,133 |  | 354,721
| Amounts owed by group undertakings | 88,529 |  | 96,786
| Other debtors | 529 |  | 11,837
| Prepayments and accrued income | 32,819 |  | 42,093
| Total | 455,010 |  | 505,437

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 426,884 |  | 504,953
| Bank borrowings and overdrafts | 36,124 |  | -
| Taxation and social security | 83,492 |  | 43,282
| Finance lease and HP contracts | 4,796 |  | 4,796
| Other creditors | 40,400 |  | 11,826
| Accrued liabilities and deferred income | 60,943 |  | 59,491
| Total | 652,639 |  | 624,348

| 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.

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 325,998 |  | 293,039
| Other creditors | 10,555 |  | 13,327
| Total | 336,553 |  | 306,366

8. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 15,351 |  | 18,123