2023-06-012024-05-312024-05-31false09596900MERRIS CONSULTING LTD2024-12-09falseiso4217:GBPxbrli:pure095969002023-06-01095969002024-05-31095969002023-06-012024-05-31095969002022-06-01095969002023-05-31095969002022-06-012023-05-3109596900bus:SmallEntities2023-06-012024-05-3109596900bus:AuditExempt-NoAccountantsReport2023-06-012024-05-3109596900bus:FullAccounts2023-06-012024-05-3109596900bus:PrivateLimitedCompanyLtd2023-06-012024-05-3109596900core:WithinOneYear2024-05-3109596900core:AfterOneYear2024-05-3109596900core:WithinOneYear2023-05-3109596900core:AfterOneYear2023-05-3109596900core:ShareCapital2024-05-3109596900core:SharePremium2024-05-3109596900core:RevaluationReserve2024-05-3109596900core:OtherReservesSubtotal2024-05-3109596900core:RetainedEarningsAccumulatedLosses2024-05-3109596900core:ShareCapital2023-05-3109596900core:SharePremium2023-05-3109596900core:RevaluationReserve2023-05-3109596900core:OtherReservesSubtotal2023-05-3109596900core:RetainedEarningsAccumulatedLosses2023-05-3109596900core:LandBuildings2024-05-3109596900core:PlantMachinery2024-05-3109596900core:Vehicles2024-05-3109596900core:FurnitureFittings2024-05-3109596900core:OfficeEquipment2024-05-3109596900core:NetGoodwill2024-05-3109596900core:IntangibleAssetsOtherThanGoodwill2024-05-3109596900core:ListedExchangeTraded2024-05-3109596900core:UnlistedNon-exchangeTraded2024-05-3109596900core:LandBuildings2023-05-3109596900core:PlantMachinery2023-05-3109596900core:Vehicles2023-05-3109596900core:FurnitureFittings2023-05-3109596900core:OfficeEquipment2023-05-3109596900core:NetGoodwill2023-05-3109596900core:IntangibleAssetsOtherThanGoodwill2023-05-3109596900core:ListedExchangeTraded2023-05-3109596900core:UnlistedNon-exchangeTraded2023-05-3109596900core:LandBuildings2023-06-012024-05-3109596900core:PlantMachinery2023-06-012024-05-3109596900core:Vehicles2023-06-012024-05-3109596900core:FurnitureFittings2023-06-012024-05-3109596900core:OfficeEquipment2023-06-012024-05-3109596900core:NetGoodwill2023-06-012024-05-3109596900core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3109596900core:ListedExchangeTraded2023-06-012024-05-3109596900core:UnlistedNon-exchangeTraded2023-06-012024-05-3109596900core:MoreThanFiveYears2023-06-012024-05-3109596900core:Non-currentFinancialInstruments2024-05-3109596900core:Non-currentFinancialInstruments2023-05-3109596900dpl:CostSales2023-06-012024-05-3109596900dpl:DistributionCosts2023-06-012024-05-3109596900core:LandBuildings2023-06-012024-05-3109596900core:PlantMachinery2023-06-012024-05-3109596900core:Vehicles2023-06-012024-05-3109596900core:FurnitureFittings2023-06-012024-05-3109596900core:OfficeEquipment2023-06-012024-05-3109596900dpl:AdministrativeExpenses2023-06-012024-05-3109596900core:NetGoodwill2023-06-012024-05-3109596900core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3109596900dpl:GroupUndertakings2023-06-012024-05-3109596900dpl:ParticipatingInterests2023-06-012024-05-3109596900dpl:GroupUndertakingscore:ListedExchangeTraded2023-06-012024-05-3109596900core:ListedExchangeTraded2023-06-012024-05-3109596900dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-06-012024-05-3109596900core:UnlistedNon-exchangeTraded2023-06-012024-05-3109596900dpl:CostSales2022-06-012023-05-3109596900dpl:DistributionCosts2022-06-012023-05-3109596900core:LandBuildings2022-06-012023-05-3109596900core:PlantMachinery2022-06-012023-05-3109596900core:Vehicles2022-06-012023-05-3109596900core:FurnitureFittings2022-06-012023-05-3109596900core:OfficeEquipment2022-06-012023-05-3109596900dpl:AdministrativeExpenses2022-06-012023-05-3109596900core:NetGoodwill2022-06-012023-05-3109596900core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3109596900dpl:GroupUndertakings2022-06-012023-05-3109596900dpl:ParticipatingInterests2022-06-012023-05-3109596900dpl:GroupUndertakingscore:ListedExchangeTraded2022-06-012023-05-3109596900core:ListedExchangeTraded2022-06-012023-05-3109596900dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-06-012023-05-3109596900core:UnlistedNon-exchangeTraded2022-06-012023-05-3109596900core:NetGoodwill2024-05-3109596900core:IntangibleAssetsOtherThanGoodwill2024-05-3109596900core:LandBuildings2024-05-3109596900core:PlantMachinery2024-05-3109596900core:Vehicles2024-05-3109596900core:FurnitureFittings2024-05-3109596900core:OfficeEquipment2024-05-3109596900core:AfterOneYear2024-05-3109596900core:WithinOneYear2024-05-3109596900core:ListedExchangeTraded2024-05-3109596900core:UnlistedNon-exchangeTraded2024-05-3109596900core:ShareCapital2024-05-3109596900core:SharePremium2024-05-3109596900core:RevaluationReserve2024-05-3109596900core:OtherReservesSubtotal2024-05-3109596900core:RetainedEarningsAccumulatedLosses2024-05-3109596900core:NetGoodwill2023-05-3109596900core:IntangibleAssetsOtherThanGoodwill2023-05-3109596900core:LandBuildings2023-05-3109596900core:PlantMachinery2023-05-3109596900core:Vehicles2023-05-3109596900core:FurnitureFittings2023-05-3109596900core:OfficeEquipment2023-05-3109596900core:AfterOneYear2023-05-3109596900core:WithinOneYear2023-05-3109596900core:ListedExchangeTraded2023-05-3109596900core:UnlistedNon-exchangeTraded2023-05-3109596900core:ShareCapital2023-05-3109596900core:SharePremium2023-05-3109596900core:RevaluationReserve2023-05-3109596900core:OtherReservesSubtotal2023-05-3109596900core:RetainedEarningsAccumulatedLosses2023-05-3109596900core:NetGoodwill2022-06-0109596900core:IntangibleAssetsOtherThanGoodwill2022-06-0109596900core:LandBuildings2022-06-0109596900core:PlantMachinery2022-06-0109596900core:Vehicles2022-06-0109596900core:FurnitureFittings2022-06-0109596900core:OfficeEquipment2022-06-0109596900core:AfterOneYear2022-06-0109596900core:WithinOneYear2022-06-0109596900core:ListedExchangeTraded2022-06-0109596900core:UnlistedNon-exchangeTraded2022-06-0109596900core:ShareCapital2022-06-0109596900core:SharePremium2022-06-0109596900core:RevaluationReserve2022-06-0109596900core:OtherReservesSubtotal2022-06-0109596900core:RetainedEarningsAccumulatedLosses2022-06-0109596900core:AfterOneYear2023-06-012024-05-3109596900core:WithinOneYear2023-06-012024-05-3109596900core:Non-currentFinancialInstrumentscore:CostValuation2023-06-012024-05-3109596900core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-012024-05-3109596900core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-012024-05-3109596900core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-012024-05-3109596900core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-012024-05-3109596900core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-012024-05-3109596900core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-012024-05-3109596900core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-012024-05-3109596900core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-012024-05-3109596900core:Non-currentFinancialInstrumentscore:CostValuation2024-05-3109596900core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-05-3109596900core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-05-3109596900core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-05-3109596900core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-05-3109596900core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-05-3109596900core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-05-3109596900core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-05-3109596900core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-05-3109596900core:Non-currentFinancialInstrumentscore:CostValuation2023-05-3109596900core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-3109596900core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-3109596900core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-3109596900core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-3109596900core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-3109596900core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-3109596900core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-3109596900core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-3109596900bus:Director12023-06-012024-05-31

MERRIS CONSULTING LTD

Registered Number
09596900
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

MERRIS CONSULTING LTD
Company Information
for the year from 1 June 2023 to 31 May 2024

Director

MERRIS, Nick

Company Secretary

KONTSTATINOU RIZOS, Michail

Registered Address

Unit 10, Homelands Commercial Centre Vale Road
Bishops Cleeve
Cheltenham
GL52 8PX

Registered Number

09596900 (England and Wales)
MERRIS CONSULTING LTD
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,0171,792
1,0171,792
Current assets
Debtors416,2637,676
Cash at bank and on hand25,46844,124
41,73151,800
Creditors amounts falling due within one year5(7,421)(12,589)
Net current assets (liabilities)34,31039,211
Total assets less current liabilities35,32741,003
Net assets35,32741,003
Capital and reserves
Called up share capital100100
Profit and loss account35,22740,903
Shareholders' funds35,32741,003
The financial statements were approved and authorised for issue by the Director on 9 December 2024, and are signed on its behalf by:
MERRIS, Nick
Director
Registered Company No. 09596900
MERRIS CONSULTING LTD
Notes to the Financial Statements
for the year ended 31 May 2024

1.Accounting policies
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.
Statement of compliance
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.
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Foreign currency translation
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment3
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 June 2310,76310,763
Additions416416
At 31 May 2411,17911,179
Depreciation and impairment
At 01 June 238,9718,971
Charge for year1,1911,191
At 31 May 2410,16210,162
Net book value
At 31 May 241,0171,017
At 31 May 231,7921,792
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables5,5387,459
Other debtors10,509-
Prepayments and accrued income216217
Total16,2637,676
Includes a loan made to shareholder of £1000 to be repaid @ £50 per month
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1216
Taxation and social security7,02111,833
Other creditors399540
Total7,42112,589
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.