1 October 2024 v2026.17.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBPSC4599862024-10-012025-09-30SC4599862025-09-30SC4599862024-09-30SC459986core:WithinOneYear2025-09-30SC459986core:WithinOneYear2024-09-30SC459986core:AfterOneYear2024-09-30SC459986core:ShareCapital2025-09-30SC459986core:ShareCapital2024-09-30SC459986core:RetainedEarningsAccumulatedLosses2025-09-30SC459986core:RetainedEarningsAccumulatedLosses2024-09-30SC459986bus:Director12024-10-012025-09-30SC459986core:OfficeEquipment2024-10-012025-09-30SC459986core:PlantMachinery2024-10-012025-09-30SC4599862023-10-012024-09-30SC459986core:LandBuildings2024-10-01SC459986core:PlantMachinery2024-10-01SC4599862024-10-01SC459986core:LandBuildings2024-10-012025-09-30SC459986core:PlantMachinery2025-09-30SC459986core:LandBuildings2024-09-30SC459986core:PlantMachinery2024-09-30SC45998612024-10-012025-09-30SC459986countries:Scotland2024-10-012025-09-30SC459986bus:AuditExemptWithAccountantsReport2024-10-012025-09-30SC459986bus:PrivateLimitedCompanyLtd2024-10-012025-09-30SC459986bus:SmallEntities2024-10-012025-09-30SC459986bus:FullAccounts2024-10-012025-09-30
Company registration number:
SC459986
Marchant Consultants Limited
Unaudited Filleted Financial Statements for the year ended
30 September 2025
Marchant Consultants Limited
Report to the board of directors on the preparation of the unaudited statutory financial statements of Marchant Consultants Limited
Year ended
30 September 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the
financial statements
of
Marchant Consultants Limited
for the year ended
30 September 2025
which comprise the income statement, statement of financial position and related notes from the company’s accounting records and from information and explanations you have given me.
As a practising member of the ICAS, I am subject to its ethical and other professional requirements which are detailed at http://www.icas.com/​accountspreparationguidance.
This report is made solely to the Board of Directors of
Marchant Consultants Limited
, as a body. My work has been undertaken solely to prepare for your approval the
financial statements
of
Marchant Consultants Limited
and state those matters that I have agreed to state to the Board of Directors of
Marchant Consultants Limited
, as a body, in this report in accordance with the requirements of the ICAS as detailed at http://www.icas.com/​accountspreparationguidance. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than
Marchant Consultants Limited
and its Board of Directors, as a body, for my work or for this report.
It is your duty to ensure that
Marchant Consultants Limited
has kept adequate accounting records and to prepare statutory
financial statements
that give a true and fair view of the assets, liabilities, financial position and profit of
Marchant Consultants Limited
. You consider that
Marchant Consultants Limited
is exempt from the statutory audit requirement for the year.
I have not been instructed to carry out an audit or a review of the financial statements of Marchant Consultants Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.
DBFM
Chartered Accountants
The Stables Studio
Hopetoun House
South Queensferry
West Lothian
EH30 9SL
United Kingdom
Date:
14 May 2026
Marchant Consultants Limited
Statement of Financial Position
30 September 2025
20252024
Note££
Fixed assets    
Tangible assets 5
171
 
223,293
 
Current assets    
Debtors 6 -  
1,938
 
Cash at bank and in hand
5,010
 
6,610
 
5,010
 
8,548
 
Creditors: amounts falling due within one year 7
(22,170
 )
(261,625
 )
Net current liabilities
(17,160
 )
(253,077
 )
Total assets less current liabilities (16,989 ) (29,784 )
Creditors: amounts falling due after more than one year 8 -  
(8,493
 )
Net liabilities
(16,989
 )
(38,277
 )
Capital and reserves    
Called up share capital
110
 
110
 
Profit and loss account
(17,099
 )
(38,387
 )
Shareholders deficit
(16,989
 )
(38,277
 )
For the year ending
30 September 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The directors acknowledge their responsibilities for complying with the requirements of the Act 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.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
14 May 2026
, and are signed on behalf of the board by:
Mr A Marchant
Director
Company registration number:
SC459986
Marchant Consultants Limited
Notes to the Financial Statements
Year ended
30 September 2025

1 General information

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Going concern

The financial statements have been prepared on the going concern basis. The Company relies upon the continued support of its directors. The directors have confirmed that they will continue to support the company for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing these financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Land and buildings-
Office equipment
25% straight line
Plant and machinery
25% straight line

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.

4 Average number of employees

The average number of persons employed by the company during the year was
1
(2024:
1.00
).

5 Tangible assets

Land and buildingsPlant and machinery etc.Total
£££
Cost      
At
1 October 2024
191,970
 
62,607
 
254,577
 
Disposals
(191,970
 )
(55,408
 )
(247,378
 )
At
30 September 2025
 -  
7,199
 
7,199
 
Depreciation      
At
1 October 2024
 -  
31,284
 
31,284
 
Charge -  
10,833
 
10,833
 
Disposals -  
(35,089
 )
(35,089
 )
At
30 September 2025
 -  
7,028
 
7,028
 
Carrying amount      
At
30 September 2025
 -  
171
 
171
 
At 30 September 2024
191,970
 
31,323
 
223,293
 

6 Debtors

20252024
££
Other debtors -  
1,938
 

7 Creditors: amounts falling due within one year

20252024
££
Bank loans and overdrafts -  
1,985
 
Other creditors
22,170
 
259,640
 
22,170
 
261,625
 

8 Creditors: amounts falling due after more than one year

20252024
££
Bank loans and overdrafts -  
8,493