General Information
Sudisu Ltd is a private company, limited by shares, registered in England and Wales, registration number 10321480, registration address 96 High Street, Tonbridge, Kent, TN9 1AP.
The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.
Tangible fixed assets
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets over their expected useful lives on the following basis:
| Fixtures and Fittings |
25% Reducing Balance
|
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
|
| 2. |
Average number of employees
Average number of employees during the year was 15 (2024 : 18).
|
| 3. |
Intangible fixed assets
| Cost |
Goodwill |
|
Total |
| |
£ |
|
£ |
| At 01 September 2024 |
170,000 |
|
170,000 |
| Additions |
- |
|
- |
| Disposals |
- |
|
- |
| At 31 August 2025 |
170,000 |
|
170,000 |
| Amortisation |
| At 01 September 2024 |
136,000 |
|
136,000 |
| Charge for year |
17,000 |
|
17,000 |
| On disposals |
- |
|
- |
| At 31 August 2025 |
153,000 |
|
153,000 |
| Net book values |
| At 31 August 2025 |
17,000 |
|
17,000 |
| At 31 August 2024 |
34,000 |
|
34,000 |
|
| 4. |
Tangible fixed assets
| Cost or valuation |
Fixtures and Fittings |
|
Total |
| |
£ |
|
£ |
| At 01 September 2024 |
35,644 |
|
35,644 |
| Additions |
- |
|
- |
| Disposals |
- |
|
- |
| At 31 August 2025 |
35,644 |
|
35,644 |
| Depreciation |
| At 01 September 2024 |
31,421 |
|
31,421 |
| Charge for year |
1,056 |
|
1,056 |
| On disposals |
- |
|
- |
| At 31 August 2025 |
32,477 |
|
32,477 |
| Net book values |
| Closing balance as at 31 August 2025 |
3,167 |
|
3,167 |
| Opening balance as at 01 September 2024 |
4,223 |
|
4,223 |
|
| 5. |
Stocks
|
2025
£ |
|
2024
£ |
| Stocks |
1,200 |
|
1,250 |
|
1,200 |
|
1,250 |
|
| 6. |
Debtors: amounts falling due after one year
|
2025
£ |
|
2024
£ |
| Prepayments |
13,500 |
|
13,500 |
|
13,500 |
|
13,500 |
|
| 7. |
Creditors: amount falling due within one year
|
2025
£ |
|
2024
£ |
| Bounce Back Loan |
7,519 |
|
17,523 |
| PAYE & Social Security |
1,341 |
|
922 |
| Other Creditors |
34,689 |
|
31,239 |
| Directors' Current Accounts |
151,965 |
|
130,465 |
| VAT |
17,457 |
|
21,571 |
|
212,971 |
|
201,720 |
|
| 8. |
Share Capital
Allotted, called up and fully paid
|
2025
£ |
|
2024
£ |
|
3
Class A shares of £1.00 each |
3 |
|
3 |
|
3 |
|
3 |
|
2
|