2022-08-012023-07-312023-07-31false05513440EXONIA CONSULTING LIMITED2023-12-0670229iso4217:GBPxbrli:pure055134402022-08-01055134402023-07-31055134402022-08-012023-07-31055134402021-08-01055134402022-07-31055134402021-08-012022-07-3105513440bus:SmallEntities2022-08-012023-07-3105513440bus:AuditExempt-NoAccountantsReport2022-08-012023-07-3105513440bus:AbridgedAccounts2022-08-012023-07-3105513440bus:PrivateLimitedCompanyLtd2022-08-012023-07-3105513440core:WithinOneYear2023-07-3105513440core:AfterOneYear2023-07-3105513440core:WithinOneYear2022-07-3105513440core:AfterOneYear2022-07-3105513440core:ShareCapital2023-07-3105513440core:SharePremium2023-07-3105513440core:RevaluationReserve2023-07-3105513440core:OtherReservesSubtotal2023-07-3105513440core:RetainedEarningsAccumulatedLosses2023-07-3105513440core:ShareCapital2022-07-3105513440core:SharePremium2022-07-3105513440core:RevaluationReserve2022-07-3105513440core:OtherReservesSubtotal2022-07-3105513440core:RetainedEarningsAccumulatedLosses2022-07-3105513440core:LandBuildings2023-07-3105513440core:PlantMachinery2023-07-3105513440core:Vehicles2023-07-3105513440core:FurnitureFittings2023-07-3105513440core:OfficeEquipment2023-07-3105513440core:NetGoodwill2023-07-3105513440core:IntangibleAssetsOtherThanGoodwill2023-07-3105513440core:ListedExchangeTraded2023-07-3105513440core:UnlistedNon-exchangeTraded2023-07-3105513440core:LandBuildings2022-07-3105513440core:PlantMachinery2022-07-3105513440core:Vehicles2022-07-3105513440core:FurnitureFittings2022-07-3105513440core:OfficeEquipment2022-07-3105513440core:NetGoodwill2022-07-3105513440core:IntangibleAssetsOtherThanGoodwill2022-07-3105513440core:ListedExchangeTraded2022-07-3105513440core:UnlistedNon-exchangeTraded2022-07-3105513440core:LandBuildings2022-08-012023-07-3105513440core:PlantMachinery2022-08-012023-07-3105513440core:Vehicles2022-08-012023-07-3105513440core:FurnitureFittings2022-08-012023-07-3105513440core:OfficeEquipment2022-08-012023-07-3105513440core:NetGoodwill2022-08-012023-07-3105513440core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3105513440core:ListedExchangeTraded2022-08-012023-07-3105513440core:UnlistedNon-exchangeTraded2022-08-012023-07-3105513440core:MoreThanFiveYears2022-08-012023-07-3105513440core:Non-currentFinancialInstruments2023-07-3105513440core:Non-currentFinancialInstruments2022-07-3105513440dpl:CostSales2022-08-012023-07-3105513440dpl:DistributionCosts2022-08-012023-07-3105513440core:LandBuildings2022-08-012023-07-3105513440core:PlantMachinery2022-08-012023-07-3105513440core:Vehicles2022-08-012023-07-3105513440core:FurnitureFittings2022-08-012023-07-3105513440core:OfficeEquipment2022-08-012023-07-3105513440dpl:AdministrativeExpenses2022-08-012023-07-3105513440core:NetGoodwill2022-08-012023-07-3105513440core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3105513440dpl:GroupUndertakings2022-08-012023-07-3105513440dpl:ParticipatingInterests2022-08-012023-07-3105513440dpl:GroupUndertakingscore:ListedExchangeTraded2022-08-012023-07-3105513440core:ListedExchangeTraded2022-08-012023-07-3105513440dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-08-012023-07-3105513440core:UnlistedNon-exchangeTraded2022-08-012023-07-3105513440dpl:CostSales2021-08-012022-07-3105513440dpl:DistributionCosts2021-08-012022-07-3105513440core:LandBuildings2021-08-012022-07-3105513440core:PlantMachinery2021-08-012022-07-3105513440core:Vehicles2021-08-012022-07-3105513440core:FurnitureFittings2021-08-012022-07-3105513440core:OfficeEquipment2021-08-012022-07-3105513440dpl:AdministrativeExpenses2021-08-012022-07-3105513440core:NetGoodwill2021-08-012022-07-3105513440core:IntangibleAssetsOtherThanGoodwill2021-08-012022-07-3105513440dpl:GroupUndertakings2021-08-012022-07-3105513440dpl:ParticipatingInterests2021-08-012022-07-3105513440dpl:GroupUndertakingscore:ListedExchangeTraded2021-08-012022-07-3105513440core:ListedExchangeTraded2021-08-012022-07-3105513440dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-08-012022-07-3105513440core:UnlistedNon-exchangeTraded2021-08-012022-07-3105513440core:NetGoodwill2023-07-3105513440core:IntangibleAssetsOtherThanGoodwill2023-07-3105513440core:LandBuildings2023-07-3105513440core:PlantMachinery2023-07-3105513440core:Vehicles2023-07-3105513440core:FurnitureFittings2023-07-3105513440core:OfficeEquipment2023-07-3105513440core:AfterOneYear2023-07-3105513440core:WithinOneYear2023-07-3105513440core:ListedExchangeTraded2023-07-3105513440core:UnlistedNon-exchangeTraded2023-07-3105513440core:ShareCapital2023-07-3105513440core:SharePremium2023-07-3105513440core:RevaluationReserve2023-07-3105513440core:OtherReservesSubtotal2023-07-3105513440core:RetainedEarningsAccumulatedLosses2023-07-3105513440core:NetGoodwill2022-07-3105513440core:IntangibleAssetsOtherThanGoodwill2022-07-3105513440core:LandBuildings2022-07-3105513440core:PlantMachinery2022-07-3105513440core:Vehicles2022-07-3105513440core:FurnitureFittings2022-07-3105513440core:OfficeEquipment2022-07-3105513440core:AfterOneYear2022-07-3105513440core:WithinOneYear2022-07-3105513440core:ListedExchangeTraded2022-07-3105513440core:UnlistedNon-exchangeTraded2022-07-3105513440core:ShareCapital2022-07-3105513440core:SharePremium2022-07-3105513440core:RevaluationReserve2022-07-3105513440core:OtherReservesSubtotal2022-07-3105513440core:RetainedEarningsAccumulatedLosses2022-07-3105513440core:NetGoodwill2021-08-0105513440core:IntangibleAssetsOtherThanGoodwill2021-08-0105513440core:LandBuildings2021-08-0105513440core:PlantMachinery2021-08-0105513440core:Vehicles2021-08-0105513440core:FurnitureFittings2021-08-0105513440core:OfficeEquipment2021-08-0105513440core:AfterOneYear2021-08-0105513440core:WithinOneYear2021-08-0105513440core:ListedExchangeTraded2021-08-0105513440core:UnlistedNon-exchangeTraded2021-08-0105513440core:ShareCapital2021-08-0105513440core:SharePremium2021-08-0105513440core:RevaluationReserve2021-08-0105513440core:OtherReservesSubtotal2021-08-0105513440core:RetainedEarningsAccumulatedLosses2021-08-0105513440core:AfterOneYear2022-08-012023-07-3105513440core:WithinOneYear2022-08-012023-07-3105513440core:Non-currentFinancialInstrumentscore:CostValuation2022-08-012023-07-3105513440core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-08-012023-07-3105513440core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-08-012023-07-3105513440core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-08-012023-07-3105513440core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-08-012023-07-3105513440core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-08-012023-07-3105513440core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-08-012023-07-3105513440core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-08-012023-07-3105513440core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-08-012023-07-3105513440core:Non-currentFinancialInstrumentscore:CostValuation2023-07-3105513440core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-07-3105513440core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-07-3105513440core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-07-3105513440core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-07-3105513440core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-07-3105513440core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-07-3105513440core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-07-3105513440core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-07-3105513440core:Non-currentFinancialInstrumentscore:CostValuation2022-07-3105513440core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-07-3105513440core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-07-3105513440core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-07-3105513440core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-07-3105513440core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-07-3105513440core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-07-3105513440core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-07-3105513440core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-07-3105513440bus:Director12022-08-012023-07-3105513440bus:Director22022-08-012023-07-31

EXONIA CONSULTING LIMITED

Registered Number
05513440
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2023

EXONIA CONSULTING LIMITED
Company Information
for the year from 1 August 2022 to 31 July 2023

Directors

FARMER, Peter James
TOPLEY, Carol

Company Secretary

FARMER, Peter James

Registered Address

27 Old Gloucester Street
London
WC1N 3AX

Registered Number

05513440 (England and Wales)
EXONIA CONSULTING LIMITED
Balance Sheet as at
31 July 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets5-2
-2
Current assets
Debtors69,63726,507
Current asset investments23,18923,189
Cash at bank and on hand17,53314,084
50,35963,780
Creditors amounts falling due within one year7(15,085)(16,251)
Net current assets (liabilities)35,27447,529
Total assets less current liabilities35,27447,531
Creditors amounts falling due after one year(1,166)(759)
Provisions for liabilities(522)(522)
Net assets33,58646,250
Capital and reserves
Called up share capital1,0001,000
Revaluation reserve21,61434,553
Profit and loss account10,97210,697
Shareholders' funds33,58646,250
The financial statements were approved and authorised for issue by the Board of Directors on 6 December 2023, and are signed on its behalf by:
FARMER, Peter James
Director
Registered Company No. 05513440
EXONIA CONSULTING LIMITED
Notes to the Financial Statements
for the year ended 31 July 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:
Stocks policy
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
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.
Investments policy
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.
4.Employee information

20232022
Average number of employees during the year00
5.Property, plant and equipment

Total

£
Cost or valuation
At 01 August 222,986
At 31 July 232,986
Depreciation and impairment
At 01 August 222,984
Charge for year2
At 31 July 232,986
Net book value
At 31 July 23-
At 31 July 222
6.Debtors

2023

2022

££
Trade debtors / trade receivables9,63726,082
Prepayments and accrued income-425
Total9,63726,507
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 payables963266
Taxation and social security7,5967,078
Other creditors6,5268,791
Accrued liabilities and deferred income-116
Total15,08516,251
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.