MERCATUS CONSULTING LIMITED

Registered Number
08051799
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

Company Information
for the year from 1 January 2025 to 31 December 2025


Directors	SHAW, Gillian Louise Lonsdale
	SHAW, Paul Richard Scott


Company Secretary	SHAW, Gillian


Registered Address	10 Osborne Road
	Kingston Upon Thames
	KT2 5HB


Registered Number	08051799 (England and Wales)

MERCATUS CONSULTING LIMITED

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		2,082		2,603
			2,082		2,603
Current assets
Debtors		3,113		6,540
Cash at bank and on hand		2,626		2,156
		5,739		8,696
Creditors amounts falling due within one year		(6,078)		(7,042)
Net current assets (liabilities)			(339)		1,654
Total assets less current liabilities			1,743		4,257
Creditors amounts falling due after one year			(1,204)		(4,094)
Net assets			539		163
Capital and reserves
Called up share capital			100		100
Profit and loss account			439		63
Shareholders' funds			539		163

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 Directors acknowledge 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 23 July 2026, and are signed on its behalf by:

SHAW, Paul Richard Scott
Director
Registered Company No. 08051799

MERCATUS CONSULTING LIMITED

Notes to the Financial Statements
for the year ended 31 December 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
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.

	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.

	Intangible assets
	Intangible assets are stated at cost or valuation less Amortisation.

	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: Reducing Balance 20%

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 January 25	37,500
	At 31 December 25	37,500
	Amortisation and impairment
	At 01 January 25	37,500
	At 31 December 25	37,500
	Net book value
	At 31 December 25	-
	At 31 December 24	-

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 January 25	6,510
	At 31 December 25	6,510
	Depreciation and impairment
	At 01 January 25	3,907
	Charge for year	521
	At 31 December 25	4,427
	Net book value
	At 31 December 25	2,082
	At 31 December 24	2,603