Company Registration No. 08170790 (England and Wales)
EXONIA NETWORK LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
EXONIA NETWORK LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
EXONIA NETWORK LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
3,233
3,375
Current assets
Debtors
5
1,759,388
1,646,302
Cash at bank and in hand
294,607
247,128
2,053,995
1,893,430
Creditors: amounts falling due within one year
6
(358,494)
(349,105)
Net current assets
1,695,501
1,544,325
Total assets less current liabilities
1,698,734
1,547,700
Creditors: amounts falling due after more than one year
7
(275)
-
0
Net assets
1,698,459
1,547,700
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
1,698,458
1,547,699
Total equity
1,698,459
1,547,700

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 30 June 2026
J Saunders
Director
Company registration number 08170790 (England and Wales)
EXONIA NETWORK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
1
Accounting policies
Company information

Exonia Network Limited is a private company limited by shares incorporated in England and Wales. The registered office is Suite 8, Phoenix House, Christopher Martin Road, Basildon, Essex, SS14 3EZ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents amounts receivable for services net of VAT.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment
25% straight line basis
Computer equipment
25% straight line basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

EXONIA NETWORK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 3 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.9
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

EXONIA NETWORK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

There are no significant judgements or estimates used in the preparation of these financial statements.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
3
3
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2025
11,836
Additions
1,735
At 31 March 2026
13,571
Depreciation and impairment
At 1 April 2025
8,461
Depreciation charged in the year
1,877
At 31 March 2026
10,338
Carrying amount
At 31 March 2026
3,233
At 31 March 2025
3,375
EXONIA NETWORK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
232,945
290,179
Other debtors
1,526,443
1,356,123
1,759,388
1,646,302
6
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
278,256
261,249
Taxation and social security
74,670
81,316
Other creditors
5,568
6,540
358,494
349,105
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Other creditors
275
-
0
8
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2026
2025
£
£
Total commitments
5,682
-
0
9
Related party transactions

The following amounts were outstanding at the reporting end date:

2026
2025
Amounts due from related parties
£
£
Connected companies
1,491,715
1,334,893

During the year Exonia Network Ltd loaned a further £156,350 to a connected company to fund further activity.

2026-03-31 2025-04-01 false false false 30 June 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity J Saunders 08170790 2025-04-01 2026-03-31 08170790 2026-03-31 08170790 2025-03-31 08170790 core:OtherPropertyPlantEquipment 2026-03-31 08170790 core:OtherPropertyPlantEquipment 2025-03-31 08170790 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 08170790 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 08170790 core:Non-currentFinancialInstruments core:AfterOneYear 2026-03-31 08170790 core:Non-currentFinancialInstruments core:AfterOneYear 2025-03-31 08170790 core:CurrentFinancialInstruments 2026-03-31 08170790 core:CurrentFinancialInstruments 2025-03-31 08170790 core:ShareCapital 2026-03-31 08170790 core:ShareCapital 2025-03-31 08170790 core:RetainedEarningsAccumulatedLosses 2026-03-31 08170790 core:RetainedEarningsAccumulatedLosses 2025-03-31 08170790 bus:Director1 2025-04-01 2026-03-31 08170790 core:FurnitureFittings 2025-04-01 2026-03-31 08170790 core:ComputerEquipment 2025-04-01 2026-03-31 08170790 2024-04-01 2025-03-31 08170790 core:OtherPropertyPlantEquipment 2025-03-31 08170790 core:OtherPropertyPlantEquipment 2025-04-01 2026-03-31 08170790 core:Non-currentFinancialInstruments 2026-03-31 08170790 core:Non-currentFinancialInstruments 2025-03-31 08170790 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 08170790 bus:FRS102 2025-04-01 2026-03-31 08170790 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 08170790 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 08170790 bus:FullAccounts 2025-04-01 2026-03-31 xbrli:pure xbrli:shares iso4217:GBP