MERRIS CONSULTING LTD


Director	MERRIS, Nick


Company Secretary	KONSTANTINOU RIZOS, Michail


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


Registered Number	09596900 (England and Wales)

Balance Sheet as at
31 May 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		864		1,017
			864		1,017
Current assets
Debtors	4	7,535		16,263
Cash at bank and on hand		21,460		25,468
		28,995		41,731
Creditors amounts falling due within one year	5	(3,932)		(7,421)
Net current assets (liabilities)			25,063		34,310
Total assets less current liabilities			25,927		35,327
Net assets			25,927		35,327
Capital and reserves
Called up share capital			100		100
Profit and loss account			25,827		35,227
Shareholders' funds			25,927		35,327

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 5 September 2025, 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 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.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	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.

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 Equipment	3

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 June 24	11,179	11,179
Additions	615	615
At 31 May 25	11,794	11,794
Depreciation and impairment
At 01 June 24	10,162	10,162
Charge for year	768	768
At 31 May 25	10,930	10,930
Net book value
At 31 May 25	864	864
At 31 May 24	1,017	1,017

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	5,397	5,538
Other debtors	777	10,509
Prepayments and accrued income	1,361	216
Total	7,535	16,263


	Includes a loan made to shareholder of £1000 to be repaid @ £50 per month. Balance owed at year end is £150 (2024 £800).

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	1
Taxation and social security	2,983	7,021
Other creditors	400	399
Accrued liabilities and deferred income	549	-
Total	3,932	7,421


	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.