2022-07-012023-06-302023-06-30false08567107EXS DISTRIBUTION LIMITED2024-01-2647640iso4217:GBPxbrli:pure085671072022-07-01085671072023-06-30085671072022-07-012023-06-30085671072021-07-01085671072022-06-30085671072021-07-012022-06-3008567107bus:SmallEntities2022-07-012023-06-3008567107bus:AuditExempt-NoAccountantsReport2022-07-012023-06-3008567107bus:FullAccounts2022-07-012023-06-3008567107bus:PrivateLimitedCompanyLtd2022-07-012023-06-3008567107core:WithinOneYear2023-06-3008567107core:AfterOneYear2023-06-3008567107core:WithinOneYear2022-06-3008567107core:AfterOneYear2022-06-3008567107core:ShareCapital2023-06-3008567107core:SharePremium2023-06-3008567107core:RevaluationReserve2023-06-3008567107core:OtherReservesSubtotal2023-06-3008567107core:RetainedEarningsAccumulatedLosses2023-06-3008567107core:ShareCapital2022-06-3008567107core:SharePremium2022-06-3008567107core:RevaluationReserve2022-06-3008567107core:OtherReservesSubtotal2022-06-3008567107core:RetainedEarningsAccumulatedLosses2022-06-3008567107core:LandBuildings2023-06-3008567107core:PlantMachinery2023-06-3008567107core:Vehicles2023-06-3008567107core:FurnitureFittings2023-06-3008567107core:OfficeEquipment2023-06-3008567107core:NetGoodwill2023-06-3008567107core:IntangibleAssetsOtherThanGoodwill2023-06-3008567107core:ListedExchangeTraded2023-06-3008567107core:UnlistedNon-exchangeTraded2023-06-3008567107core:LandBuildings2022-06-3008567107core:PlantMachinery2022-06-3008567107core:Vehicles2022-06-3008567107core:FurnitureFittings2022-06-3008567107core:OfficeEquipment2022-06-3008567107core:NetGoodwill2022-06-3008567107core:IntangibleAssetsOtherThanGoodwill2022-06-3008567107core:ListedExchangeTraded2022-06-3008567107core:UnlistedNon-exchangeTraded2022-06-3008567107core:LandBuildings2022-07-012023-06-3008567107core:PlantMachinery2022-07-012023-06-3008567107core:Vehicles2022-07-012023-06-3008567107core:FurnitureFittings2022-07-012023-06-3008567107core:OfficeEquipment2022-07-012023-06-3008567107core:NetGoodwill2022-07-012023-06-3008567107core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3008567107core:ListedExchangeTraded2022-07-012023-06-3008567107core:UnlistedNon-exchangeTraded2022-07-012023-06-3008567107core:MoreThanFiveYears2022-07-012023-06-3008567107core:Non-currentFinancialInstruments2023-06-3008567107core:Non-currentFinancialInstruments2022-06-3008567107dpl:CostSales2022-07-012023-06-3008567107dpl:DistributionCosts2022-07-012023-06-3008567107core:LandBuildings2022-07-012023-06-3008567107core:PlantMachinery2022-07-012023-06-3008567107core:Vehicles2022-07-012023-06-3008567107core:FurnitureFittings2022-07-012023-06-3008567107core:OfficeEquipment2022-07-012023-06-3008567107dpl:AdministrativeExpenses2022-07-012023-06-3008567107core:NetGoodwill2022-07-012023-06-3008567107core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3008567107dpl:GroupUndertakings2022-07-012023-06-3008567107dpl:ParticipatingInterests2022-07-012023-06-3008567107dpl:GroupUndertakingscore:ListedExchangeTraded2022-07-012023-06-3008567107core:ListedExchangeTraded2022-07-012023-06-3008567107dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-07-012023-06-3008567107core:UnlistedNon-exchangeTraded2022-07-012023-06-3008567107dpl:CostSales2021-07-012022-06-3008567107dpl:DistributionCosts2021-07-012022-06-3008567107core:LandBuildings2021-07-012022-06-3008567107core:PlantMachinery2021-07-012022-06-3008567107core:Vehicles2021-07-012022-06-3008567107core:FurnitureFittings2021-07-012022-06-3008567107core:OfficeEquipment2021-07-012022-06-3008567107dpl:AdministrativeExpenses2021-07-012022-06-3008567107core:NetGoodwill2021-07-012022-06-3008567107core:IntangibleAssetsOtherThanGoodwill2021-07-012022-06-3008567107dpl:GroupUndertakings2021-07-012022-06-3008567107dpl:ParticipatingInterests2021-07-012022-06-3008567107dpl:GroupUndertakingscore:ListedExchangeTraded2021-07-012022-06-3008567107core:ListedExchangeTraded2021-07-012022-06-3008567107dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-07-012022-06-3008567107core:UnlistedNon-exchangeTraded2021-07-012022-06-3008567107core:NetGoodwill2023-06-3008567107core:IntangibleAssetsOtherThanGoodwill2023-06-3008567107core:LandBuildings2023-06-3008567107core:PlantMachinery2023-06-3008567107core:Vehicles2023-06-3008567107core:FurnitureFittings2023-06-3008567107core:OfficeEquipment2023-06-3008567107core:AfterOneYear2023-06-3008567107core:WithinOneYear2023-06-3008567107core:ListedExchangeTraded2023-06-3008567107core:UnlistedNon-exchangeTraded2023-06-3008567107core:ShareCapital2023-06-3008567107core:SharePremium2023-06-3008567107core:RevaluationReserve2023-06-3008567107core:OtherReservesSubtotal2023-06-3008567107core:RetainedEarningsAccumulatedLosses2023-06-3008567107core:NetGoodwill2022-06-3008567107core:IntangibleAssetsOtherThanGoodwill2022-06-3008567107core:LandBuildings2022-06-3008567107core:PlantMachinery2022-06-3008567107core:Vehicles2022-06-3008567107core:FurnitureFittings2022-06-3008567107core:OfficeEquipment2022-06-3008567107core:AfterOneYear2022-06-3008567107core:WithinOneYear2022-06-3008567107core:ListedExchangeTraded2022-06-3008567107core:UnlistedNon-exchangeTraded2022-06-3008567107core:ShareCapital2022-06-3008567107core:SharePremium2022-06-3008567107core:RevaluationReserve2022-06-3008567107core:OtherReservesSubtotal2022-06-3008567107core:RetainedEarningsAccumulatedLosses2022-06-3008567107core:NetGoodwill2021-07-0108567107core:IntangibleAssetsOtherThanGoodwill2021-07-0108567107core:LandBuildings2021-07-0108567107core:PlantMachinery2021-07-0108567107core:Vehicles2021-07-0108567107core:FurnitureFittings2021-07-0108567107core:OfficeEquipment2021-07-0108567107core:AfterOneYear2021-07-0108567107core:WithinOneYear2021-07-0108567107core:ListedExchangeTraded2021-07-0108567107core:UnlistedNon-exchangeTraded2021-07-0108567107core:ShareCapital2021-07-0108567107core:SharePremium2021-07-0108567107core:RevaluationReserve2021-07-0108567107core:OtherReservesSubtotal2021-07-0108567107core:RetainedEarningsAccumulatedLosses2021-07-0108567107core:AfterOneYear2022-07-012023-06-3008567107core:WithinOneYear2022-07-012023-06-3008567107core:Non-currentFinancialInstrumentscore:CostValuation2022-07-012023-06-3008567107core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-07-012023-06-3008567107core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-07-012023-06-3008567107core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-07-012023-06-3008567107core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-07-012023-06-3008567107core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-07-012023-06-3008567107core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-07-012023-06-3008567107core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-07-012023-06-3008567107core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-07-012023-06-3008567107core:Non-currentFinancialInstrumentscore:CostValuation2023-06-3008567107core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-3008567107core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-3008567107core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-3008567107core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-3008567107core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-3008567107core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-3008567107core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-3008567107core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-3008567107core:Non-currentFinancialInstrumentscore:CostValuation2022-06-3008567107core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-06-3008567107core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-06-3008567107core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-06-3008567107core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-06-3008567107core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-06-3008567107core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-06-3008567107core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-06-3008567107core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-06-3008567107bus:Director12022-07-012023-06-3008567107bus:Director22022-07-012023-06-30

EXS DISTRIBUTION LIMITED

Registered Number
08567107
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2023

EXS DISTRIBUTION LIMITED
Company Information
for the year from 1 July 2022 to 30 June 2023

Directors

HARRIS, Duncan Gabriel
WOLOSIANKA, Andrew

Registered Address

Unit 7e Grosvenor Street
Ashton-Under-Lyne
OL7 0RG

Registered Number

08567107 (England and Wales)
EXS DISTRIBUTION LIMITED
Balance Sheet as at
30 June 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets52,3002,376
2,3002,376
Current assets
Debtors669,65993,186
Cash at bank and on hand68,948164,169
138,607257,355
Creditors amounts falling due within one year7(108,152)(109,421)
Net current assets (liabilities)30,455147,934
Total assets less current liabilities32,755150,310
Provisions for liabilities8(437)(451)
Net assets32,318149,859
Capital and reserves
Called up share capital2,0002,000
Profit and loss account30,318147,859
Shareholders' funds32,318149,859
The financial statements were approved and authorised for issue by the Board of Directors on 26 January 2024, and are signed on its behalf by:
HARRIS, Duncan Gabriel
Director
Registered Company No. 08567107
EXS DISTRIBUTION LIMITED
Notes to the Financial Statements
for the year ended 30 June 2023

1.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.
2.Compliance with applicable reporting framework
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.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Office Equipment25
Revenue recognition policy
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.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
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.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year22
5.Property, plant and equipment

Office Equipment

Total

££
Cost or valuation
At 01 July 228,8378,837
Additions535535
At 30 June 239,3729,372
Depreciation and impairment
At 01 July 226,4616,461
Charge for year611611
At 30 June 237,0727,072
Net book value
At 30 June 232,3002,300
At 30 June 222,3762,376
6.Debtors

2023

2022

££
Trade debtors / trade receivables20,99274,903
Other debtors5,9744,902
Prepayments and accrued income42,69313,381
Total69,65993,186
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.
7.Creditors within one year

2023

2022

££
Trade creditors / trade payables2,658-
Bank borrowings and overdrafts-70
Taxation and social security944,544
Other creditors68,34462,477
Accrued liabilities and deferred income37,1412,330
Total108,152109,421
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.
8.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)437451
Total437451