2024-04-012025-03-312025-03-31false13578102EDWARD OLIVER MERCHANDISING CONSULTANCY LTD2025-07-29falseiso4217:GBPxbrli:pure135781022024-03-31135781022025-03-31135781022024-04-012025-03-31135781022023-03-31135781022024-03-31135781022023-04-012024-03-3113578102bus:SmallEntities2024-04-012025-03-3113578102bus:AuditExempt-NoAccountantsReport2024-04-012025-03-3113578102bus:AbridgedAccounts2024-04-012025-03-3113578102bus:PrivateLimitedCompanyLtd2024-04-012025-03-3113578102core:WithinOneYear2025-03-3113578102core:AfterOneYear2025-03-3113578102core:WithinOneYear2024-03-3113578102core:AfterOneYear2024-03-3113578102core:ShareCapital2025-03-3113578102core:SharePremium2025-03-3113578102core:RevaluationReserve2025-03-3113578102core:OtherReservesSubtotal2025-03-3113578102core:RetainedEarningsAccumulatedLosses2025-03-3113578102core:ShareCapital2024-03-3113578102core:SharePremium2024-03-3113578102core:RevaluationReserve2024-03-3113578102core:OtherReservesSubtotal2024-03-3113578102core:RetainedEarningsAccumulatedLosses2024-03-3113578102core:LandBuildings2025-03-3113578102core:PlantMachinery2025-03-3113578102core:Vehicles2025-03-3113578102core:FurnitureFittings2025-03-3113578102core:OfficeEquipment2025-03-3113578102core:NetGoodwill2025-03-3113578102core:IntangibleAssetsOtherThanGoodwill2025-03-3113578102core:ListedExchangeTraded2025-03-3113578102core:UnlistedNon-exchangeTraded2025-03-3113578102core:LandBuildings2024-03-3113578102core:PlantMachinery2024-03-3113578102core:Vehicles2024-03-3113578102core:FurnitureFittings2024-03-3113578102core:OfficeEquipment2024-03-3113578102core:NetGoodwill2024-03-3113578102core:IntangibleAssetsOtherThanGoodwill2024-03-3113578102core:ListedExchangeTraded2024-03-3113578102core:UnlistedNon-exchangeTraded2024-03-3113578102core:LandBuildings2024-04-012025-03-3113578102core:PlantMachinery2024-04-012025-03-3113578102core:Vehicles2024-04-012025-03-3113578102core:FurnitureFittings2024-04-012025-03-3113578102core:OfficeEquipment2024-04-012025-03-3113578102core:NetGoodwill2024-04-012025-03-3113578102core:IntangibleAssetsOtherThanGoodwill2024-04-012025-03-3113578102core:ListedExchangeTraded2024-04-012025-03-3113578102core:UnlistedNon-exchangeTraded2024-04-012025-03-3113578102core:MoreThanFiveYears2024-04-012025-03-3113578102core:Non-currentFinancialInstruments2025-03-3113578102core:Non-currentFinancialInstruments2024-03-3113578102dpl:CostSales2024-04-012025-03-3113578102dpl:DistributionCosts2024-04-012025-03-3113578102core:LandBuildings2024-04-012025-03-3113578102core:PlantMachinery2024-04-012025-03-3113578102core:Vehicles2024-04-012025-03-3113578102core:FurnitureFittings2024-04-012025-03-3113578102core:OfficeEquipment2024-04-012025-03-3113578102dpl:AdministrativeExpenses2024-04-012025-03-3113578102core:NetGoodwill2024-04-012025-03-3113578102core:IntangibleAssetsOtherThanGoodwill2024-04-012025-03-3113578102dpl:GroupUndertakings2024-04-012025-03-3113578102dpl:ParticipatingInterests2024-04-012025-03-3113578102dpl:GroupUndertakingscore:ListedExchangeTraded2024-04-012025-03-3113578102core:ListedExchangeTraded2024-04-012025-03-3113578102dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-04-012025-03-3113578102core:UnlistedNon-exchangeTraded2024-04-012025-03-3113578102dpl:CostSales2023-04-012024-03-3113578102dpl:DistributionCosts2023-04-012024-03-3113578102core:LandBuildings2023-04-012024-03-3113578102core:PlantMachinery2023-04-012024-03-3113578102core:Vehicles2023-04-012024-03-3113578102core:FurnitureFittings2023-04-012024-03-3113578102core:OfficeEquipment2023-04-012024-03-3113578102dpl:AdministrativeExpenses2023-04-012024-03-3113578102core:NetGoodwill2023-04-012024-03-3113578102core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3113578102dpl:GroupUndertakings2023-04-012024-03-3113578102dpl:ParticipatingInterests2023-04-012024-03-3113578102dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3113578102core:ListedExchangeTraded2023-04-012024-03-3113578102dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3113578102core:UnlistedNon-exchangeTraded2023-04-012024-03-3113578102core:NetGoodwill2025-03-3113578102core:IntangibleAssetsOtherThanGoodwill2025-03-3113578102core:LandBuildings2025-03-3113578102core:PlantMachinery2025-03-3113578102core:Vehicles2025-03-3113578102core:FurnitureFittings2025-03-3113578102core:OfficeEquipment2025-03-3113578102core:AfterOneYear2025-03-3113578102core:WithinOneYear2025-03-3113578102core:ListedExchangeTraded2025-03-3113578102core:UnlistedNon-exchangeTraded2025-03-3113578102core:ShareCapital2025-03-3113578102core:SharePremium2025-03-3113578102core:RevaluationReserve2025-03-3113578102core:OtherReservesSubtotal2025-03-3113578102core:RetainedEarningsAccumulatedLosses2025-03-3113578102core:NetGoodwill2024-03-3113578102core:IntangibleAssetsOtherThanGoodwill2024-03-3113578102core:LandBuildings2024-03-3113578102core:PlantMachinery2024-03-3113578102core:Vehicles2024-03-3113578102core:FurnitureFittings2024-03-3113578102core:OfficeEquipment2024-03-3113578102core:AfterOneYear2024-03-3113578102core:WithinOneYear2024-03-3113578102core:ListedExchangeTraded2024-03-3113578102core:UnlistedNon-exchangeTraded2024-03-3113578102core:ShareCapital2024-03-3113578102core:SharePremium2024-03-3113578102core:RevaluationReserve2024-03-3113578102core:OtherReservesSubtotal2024-03-3113578102core:RetainedEarningsAccumulatedLosses2024-03-3113578102core:NetGoodwill2023-03-3113578102core:IntangibleAssetsOtherThanGoodwill2023-03-3113578102core:LandBuildings2023-03-3113578102core:PlantMachinery2023-03-3113578102core:Vehicles2023-03-3113578102core:FurnitureFittings2023-03-3113578102core:OfficeEquipment2023-03-3113578102core:AfterOneYear2023-03-3113578102core:WithinOneYear2023-03-3113578102core:ListedExchangeTraded2023-03-3113578102core:UnlistedNon-exchangeTraded2023-03-3113578102core:ShareCapital2023-03-3113578102core:SharePremium2023-03-3113578102core:RevaluationReserve2023-03-3113578102core:OtherReservesSubtotal2023-03-3113578102core:RetainedEarningsAccumulatedLosses2023-03-3113578102core:AfterOneYear2024-04-012025-03-3113578102core:WithinOneYear2024-04-012025-03-3113578102core:Non-currentFinancialInstrumentscore:CostValuation2024-04-012025-03-3113578102core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-04-012025-03-3113578102core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-04-012025-03-3113578102core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-04-012025-03-3113578102core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-04-012025-03-3113578102core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-04-012025-03-3113578102core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-04-012025-03-3113578102core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-04-012025-03-3113578102core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-04-012025-03-3113578102core:Non-currentFinancialInstrumentscore:CostValuation2025-03-3113578102core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2025-03-3113578102core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2025-03-3113578102core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2025-03-3113578102core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2025-03-3113578102core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2025-03-3113578102core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2025-03-3113578102core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2025-03-3113578102core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2025-03-3113578102core:Non-currentFinancialInstrumentscore:CostValuation2024-03-3113578102core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-03-3113578102core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-03-3113578102core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-03-3113578102core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-03-3113578102core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-03-3113578102core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-03-3113578102core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-03-3113578102core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-03-3113578102bus:Director12024-04-012025-03-31

EDWARD OLIVER MERCHANDISING CONSULTANCY LTD

Registered Number
13578102
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

EDWARD OLIVER MERCHANDISING CONSULTANCY LTD
Company Information
for the year from 1 April 2024 to 31 March 2025

Director

Edward Oliver

Registered Address

The Old Smithy Stocktons Courtyard
Overbury
Tewkesbury
GL20 7NT

Place of Business

Apt 1, 15 Lansdown Place

Lansdown Road

Cheltenham

Gloucestershire

GL50 2HX


Registered Number

13578102 (England and Wales)
EDWARD OLIVER MERCHANDISING CONSULTANCY LTD
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets3528704
528704
Current assets
Debtors-13,784
Cash at bank and on hand19,80425,295
19,80439,079
Creditors amounts falling due within one year(7,790)(18,472)
Net current assets (liabilities)12,01420,607
Total assets less current liabilities12,54221,311
Net assets12,54221,311
Capital and reserves
Called up share capital100100
Profit and loss account12,44221,211
Shareholders' funds12,54221,311
The financial statements were approved and authorised for issue by the Director on 29 July 2025, and are signed on its behalf by:
Edward Oliver
Director
Registered Company No. 13578102
EDWARD OLIVER MERCHANDISING CONSULTANCY LTD
Notes to the Financial Statements
for the year ended 31 March 2025

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.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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 Equipment25
2.Average number of employees

20252024
Average number of employees during the year11
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 241,392
At 31 March 251,392
Depreciation and impairment
At 01 April 24688
Charge for year176
At 31 March 25864
Net book value
At 31 March 25528
At 31 March 24704