Engagements › Meridian Orchard Group › Benchmarking: Shared services to Germany
Shared services to Germany: benchmarking
Tested party: Meridian Orchard Shared Services Ltd. Method: Transactional net margin method, net cost plus. Profit level indicator: Net cost plus (operating profit over total costs), weighted over 2023–2025. Policy target 8.00%.
Suggestion, not decision. The screening column is a rules-based first pass over the search strategy. It counts for nothing until a person accepts or rejects the company. The range below uses only companies a person accepted. The comparables are invented; the real ones would come from a licensed database. Process: OECD 3.4, OECD 3.38–3.46.
The tested party against the range
5.48%median 7.45%9.11%
Meridian Orchard Shared Services Ltd earned 6.40% in 2025. The range is 5.48% to 9.11%. The result is within the range.
One year's result is set against a multi-year range; the base for any adjustment is taken from the trial balance (doc d-tb).
The range, by each quartile definition
| Definition | Companies | Lower quartile | Median | Upper quartile | |
|---|---|---|---|---|---|
| Inclusive (linear, n−1) | 10 | 5.48% | 7.45% | 9.11% | Used by this study |
| Exclusive (linear, n+1) | 10 | 4.66% | 7.45% | 9.71% | |
| Nearest rank | 10 | 5.12% | 7.43% | 9.61% |
The interquartile range: OECD 3.57. Which definition the practice uses, and the Tax Department's view: Practice policy · to be confirmed by the practice.
The comparables
10 accepted, 5 rejected, 1 undecided.
| Company | Activity | 2023 | 2024 | 2025 | Weighted | Screening Suggestion | Decision |
|---|---|---|---|---|---|---|---|
| Alderwick Business Support Ltd GB | Back-office finance and payroll support to businesses | 11.83% | 10.72% | 8.76% | 10.02% | Suggestion Accept Meets the search strategy: Business description: "Back-office finance and payroll support to businesses"; independent; profitable in at least 2 of 3 years. | Accepted As suggested · Niki Papas |
| Brennholt Service Partner GmbH DE | Shared services: accounting and HR administration | 11.42% | 8.93% | 4.38% | 7.47% | Suggestion Accept Meets the search strategy: Business description: "Shared services: accounting and HR administration"; independent; profitable in at least 2 of 3 years. | Accepted As suggested · Niki Papas |
| Calloway Digital Operations S.A. ES | IT helpdesk and infrastructure support services | 7.88% | 11.20% | 3.13% | 6.56% | Suggestion Accept Meets the search strategy: Business description: "IT helpdesk and infrastructure support services"; independent; profitable in at least 2 of 3 years. | Accepted As suggested · Niki Papas |
| Dunmere Corporate Services Ltd IE | Outsourced finance functions for corporate groups | 5.28% | 8.16% | 3.90% | 5.82% | Suggestion Accept Meets the search strategy: Business description: "Outsourced finance functions for corporate groups"; independent; profitable in at least 2 of 3 years. | RejectedDiffers from suggestion One-off event distorts the result: Annual report notes a one-off restructuring that inflates year two; not representative. · Niki Papas |
| Estuary Group Services Oy FI | Group administration, treasury and reporting services | 7.12% | 10.25% | 11.77% | 9.61% | Suggestion Accept Meets the search strategy: Business description: "Group administration, treasury and reporting services"; independent; profitable in at least 2 of 3 years. | Accepted As suggested · Niki Papas |
| Fennimore Support Services Sp. z o.o. PL | Shared service centre: accounts payable and receivable | 3.26% | 11.41% | 3.98% | 7.43% | Suggestion Accept Meets the search strategy: Business description: "Shared service centre: accounts payable and receivable"; independent; profitable in at least 2 of 3 years. | Accepted As suggested · Niki Papas |
| Granary Lane Outsourcing B.V. NL | HR and payroll outsourcing | 10.37% | 9.64% | 8.29% | 9.48% | Suggestion Accept Meets the search strategy: Business description: "HR and payroll outsourcing"; independent; profitable in at least 2 of 3 years. | Undecided |
| Harcourt Systems Management Ltd MT | IT managed services for group companies | 10.73% | 8.93% | 10.37% | 10.15% | Suggestion Accept Meets the search strategy: Business description: "IT managed services for group companies"; independent; profitable in at least 2 of 3 years. | Accepted As suggested · Niki Papas |
| Ironbridge Business Processes S.r.l. IT | Business process outsourcing: finance and procurement | 10.62% | 3.20% | 3.53% | 5.12% | Suggestion Accept Meets the search strategy: Business description: "Business process outsourcing: finance and procurement"; independent; profitable in at least 2 of 3 years. | Accepted As suggested · Niki Papas |
| Juniper Quay Support AB SE | Finance and IT support to related companies | 8.22% | -4.46% | 5.02% | 1.81% | Suggestion Accept Meets the search strategy: Business description: "Finance and IT support to related companies"; independent; profitable in at least 2 of 3 years. | Accepted As suggested · Niki Papas |
| Kestrel Point Admin Services Ltd GR | Administrative and accounting services | 3.42% | 3.29% | 3.09% | 3.27% | Suggestion Accept Meets the search strategy: Business description: "Administrative and accounting services"; independent; profitable in at least 2 of 3 years. | Accepted As suggested · Niki Papas |
| Larkspur Software Products AG CH | Develops and sells its own software product | 10.35% | 8.20% | 7.78% | 9.03% | Suggestion Reject Functionally not comparable: Business description: "Develops and sells its own software product" — contains "software product", which the search strategy excludes. | Rejected As suggested · Niki Papas |
| Millstone Shared Services SA BE · not independent | Shared services for a larger group (subsidiary) | 11.39% | 6.85% | 11.78% | 10.12% | Suggestion Reject Not independent: Database field "Independence indicator": shareholder with more than 50% of the capital is a company in a larger group. | Rejected As suggested · Niki Papas |
| Nettlefield Support Ltd GB | IT and facilities support | 11.84% | -3.39% | -6.07% | 0.65% | Suggestion Reject Persistent losses: Operating loss in 2 of the 3 years studied. | Rejected As suggested · Niki Papas |
| Orchard Gate Holding Company Ltd CY | Holding company with a small admin function | 3.78% | 8.23% | 11.87% | 8.01% | Suggestion Reject Functionally not comparable: Business description: "Holding company with a small admin function" — contains "holding company", which the search strategy excludes. | Rejected As suggested · Niki Papas |
| Pelham Row Outsourced Finance Ltd IE | Outsourced finance and reporting | 8.79% | 5.71% | 8.30% | 7.61% | Suggestion Accept Meets the search strategy: Business description: "Outsourced finance and reporting"; independent; profitable in at least 2 of 3 years. | Accepted As suggested · Niki Papas |
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