Thanks to the thread posted by Brian re. mounting ISO images and subsequent 
advice posted, I’ve solved the issue by mounting the USB to a mount point, in 
my case '/mnt/debian/‘.

Following that I edited ‘etc/apt/sources.list’ and commented out all lines and 
added the following :

deb [trusted=yes check-valid-until=no] file:/mnt/debian/ buster contrib main 
non-free 

Then ran ‘apt update’ followed by 'apt install build-essential'.

Thank you for the help, now I know for the future.

As an aside ‘apt-cdrom’ did not work for me as posted on other forums / blogs.

Jacques

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