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Company Registration No. 13591381 (England and Wales)
CIBUS POTUM LTD Unaudited accounts for the year ended 31 August 2025
CIBUS POTUM LTD Unaudited accounts Contents
Page
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CIBUS POTUM LTD Company Information for the year ended 31 August 2025
Directors
Mr Daniel Chun Ying CHEUNG Ms Hanh Thi Pham
Company Number
13591381 (England and Wales)
Registered Office
84 High Street, Stevenage, London, SG1 3DW England, SG1
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CIBUS POTUM LTD Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
6,000 
12,000 
Tangible assets
76,019 
95,023 
82,019 
107,023 
Current assets
Inventories
4,100 
6,741 
Debtors
21,266 
17,570 
Cash at bank and in hand
137,597 
147,891 
162,963 
172,202 
Creditors: amounts falling due within one year
(271,848)
(270,519)
Net current liabilities
(108,885)
(98,317)
Total assets less current liabilities
(26,866)
8,706 
Creditors: amounts falling due after more than one year
(10,000)
(35,000)
Net liabilities
(36,866)
(26,294)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(36,966)
(26,394)
Shareholders' funds
(36,866)
(26,294)
For the year ending 31 August 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 May 2026 and were signed on its behalf by
Mr Daniel Chun Ying CHEUNG Director Company Registration No. 13591381
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CIBUS POTUM LTD Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
CIBUS POTUM LTD is a private company, limited by shares, registered in England and Wales, registration number 13591381. The registered office is 84 High Street, , Stevenage, , London,, SG1 3DW, England, SG1.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 September 2024
30,000 
At 31 August 2025
30,000 
Amortisation
At 1 September 2024
18,000 
Charge for the year
6,000 
At 31 August 2025
24,000 
Net book value
At 31 August 2025
6,000 
At 31 August 2024
12,000 
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CIBUS POTUM LTD Notes to the Accounts for the year ended 31 August 2025
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2024
35,724 
148,790 
184,514 
At 31 August 2025
35,724 
148,790 
184,514 
Depreciation
At 1 September 2024
16,882 
72,609 
89,491 
Charge for the year
3,768 
15,236 
19,004 
At 31 August 2025
20,650 
87,845 
108,495 
Net book value
At 31 August 2025
15,074 
60,945 
76,019 
At 31 August 2024
18,842 
76,181 
95,023 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
7,171 
8,553 
Trade debtors
14,095 
9,017 
21,266 
17,570 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
7,197 
15,209 
Other creditors
9,697 
432 
Loans from directors
254,954 
254,878 
271,848 
270,519 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
10,000 
35,000 
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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