Engagements › Meridian Orchard Group › Evidence Pack
Evidence Pack
Every item with its content hash, its sign-offs (who, when, what they looked at), the changes made to it, and the documents it rests on. Download as JSON.
118870ccfe5d59a0a93e72ea8a97fab26c1f9be3405b0e58fe91fcc577d0c28dDocuments
| Document | Source | SHA-256 |
|---|---|---|
| Group transfer pricing policy | Provided by the group finance director | 6b4e1e85c558e9bff699eaa1cfbfdda685444c67459ff79c0783c46761796864 |
| Shared services agreement — Trading GmbH | Signed copy, uploaded by the client | 6453ef805e02c38e7dbe3deed965ce677f7b3227a8dc48b3b68d758283e77176 |
| Shared services agreement — Foods Hellas | Signed copy, uploaded by the client | 14905b835dc024489b3a7468a1aafcbcd442a3ab69ed39dbcb0493324c937f1f |
| Loan agreement — Trading GmbH | Signed copy, uploaded by the client | 09cfb81028f1a13c3de9f5eb87bb2f39b177314d61f709855a16947fc7b6d7cc |
| Supply agreement — Foods Hellas to Distribution | Signed copy, uploaded by the client | fb2ac2c5d5ced86d4bc5a98012a5b65e57a81cea202f88bb0582aba388017743 |
| Organisation chart and management interview notes | Interview with the group CFO, notes by the team | d618b6a9bc396fb9bd8cf085786b2f6e23e5562e02c0c14efd435d8a1e9f1ce2 |
| Trial balances FY, Cyprus entities | Group accounting system extract, uploaded by the client | 1b08246b7a70eb6672f18c51fd77ebd941d7e7419d934c8ecbc500b13faa8063 |
| Credit standing and yield analysis, Trading GmbH | Prepared by the team from an invented rating model and invented bond data | b8a234cf20a771e68ae43f6055590f86fc64458f7cad82f4fb50c4f875c799da |
Items
Obligations: Meridian Orchard Holdings Ltd draft
Content hash 697d2bee866cb5287f8b1bd1d7d6187b0639970bbeedb735d1ead3439b5f6aab
- No sign-offs yet.
Obligations: Meridian Orchard Shared Services Ltd verified
Content hash 152219608bff9edde76c2b23c03bd7db4664e8e7b8c25e31f4c681506b3c3ae5
- reviewed by Dimitri Wells, 28 Oct 2026 14:00 — Transaction totals against the trial balance (doc d-tb); the threshold rule cy.lf.threshold, Law 101(I)/2022 s.33(9)(α). (Services total agrees to the ledger.)
- verified by Marina Costa, 30 Oct 2026 14:01 — The category totals and the rule citations; the difference between the enacted threshold and the 2024 circular. (Required on either basis. Noted for the partner.)
Obligations: Meridian Orchard Treasury Ltd confirmed
Content hash 84a486c7981f2e9e613f33e8293d49a9f9739efbc3f44921f810a0c004b70546
- reviewed by Dimitri Wells, 28 Oct 2026 14:02 — Loan interest against the interest statements; rule cy.lf.threshold. (Financing total agrees.)
- verified by Marina Costa, 30 Oct 2026 14:03 — Threshold basis; the €5,000,000 circular figure is marked to be confirmed. (Required on the enacted threshold, not on the circular: the practice to settle which applies.)
- confirmed by Jane Doe, 1 Nov 2026 14:04 — Both threshold bases and the open point on the circular. (Proceed on the law as enacted; revisit when the circular is checked.)
Obligations: Meridian Orchard Distribution Ltd reviewed
Content hash 67d5bb862f88cd66e1ec8089afb6c86531e5247e932fd41b6f66dccc7c6f2fb1
- reviewed by Niki Papas, 29 Oct 2026 14:05 — Goods and royalty totals; the royalty is below the threshold.
Benchmarking: Shared services to Germany draft
Content hash 448748961cd510379e8916a4370cc4b5f10dc77ed0f83243412ba6e6b371ce75
- No sign-offs yet.
- Niki Papas, 25 Oct 2026 12:00: Decided the comparables against the screening suggestions — Search strategy applied; overrides explained per company.
Benchmarking: Purchase of juices and preserves draft
Content hash ce975843d81dafd84e4def0541546b1382243561d23af1ede9b6a24dc6f59c5e
- No sign-offs yet.
- Niki Papas, 25 Oct 2026 12:00: Decided the comparables against the screening suggestions — Search strategy applied; overrides explained per company.
Financing: Intra-group loan to Germany reviewed
Content hash f407373273373c04722427a6fb4d6cfba0221e0113128118133d4def12e7aef0
- reviewed by Dimitri Wells, 3 Nov 2026 14:09 — Loan agreement clauses 2.1, 3.1, 4.1; yield analysis (doc d-yield) para 2. (Rate within the interquartile yields.)
- Niki Papas, 27 Oct 2026 12:00: Entered the loan terms and yields — From the loan agreement and the yield analysis, each with its source.
Agreement: Shared services to Germany reviewed
Content hash 0b4629d84188c8703238e781acf1d5276cb9e01daf0c3af6109a3d447f0e1853
- reviewed by Niki Papas, 31 Oct 2026 14:06 — Agreement clauses 3.1, 3.4 and 5.2 against the policy; payment terms differ (60 against 30 days). (Flagged: the client to confirm which payment term applies.)
Agreement: Shared services to Greece verified
Content hash 051275c81d1bd980ed3de7617d6618bddb3a33376b2c081061a0c49dc5183c2f
- reviewed by Niki Papas, 31 Oct 2026 14:07 — Agreement against the policy: all points agree.
- verified by Marina Costa, 2 Nov 2026 14:08 — Clauses 3.1, 3.4, 5.2.
Agreement: Intra-group loan to Germany draft
Content hash 172c5a629b601a18fc63850ed7740858914fed4e159efbfb8efe4aca9ea0b596
- No sign-offs yet.
Agreement: Purchase of juices and preserves draft
Content hash b7787117dc15fafbf626b0baed804a2b8d506ae5870f468117a113f31e54cf6b
- No sign-offs yet.
Meridian Orchard Shared Services Ltd: 1. The local entity draft
Content hash ddf7d6dace3ef495f711f5f816460f2b712cd1e0865418bcbf3ec0106811e758 · rests on obl:e-ss
- No sign-offs yet.
Meridian Orchard Shared Services Ltd: 2. Shared services to Germany draft
Content hash e3eff3ccc8d718860defb5888ed437f0269fe4ea3eb9baac06acb8ee00cf1cdb · rests on bench:t1, agr:a1
- No sign-offs yet.
Meridian Orchard Shared Services Ltd: 2. Shared services to Greece draft
Content hash 73c3e8f5a0cc0c6f52fb0c88685030dfcf7ab9f5307540083951598dc480fb2b · rests on bench:t1, agr:a2
- No sign-offs yet.
Meridian Orchard Shared Services Ltd: 3. Financial information draft
Content hash 15354bb2e66cafa6548821f74c36c1830ddf24add78cc8bdab56e0a6da2c1235
- No sign-offs yet.
Meridian Orchard Treasury Ltd: 1. The local entity draft
Content hash cbdf14d596663a34804e33c5e2b45a3faeaaf02489da3c59ac2a151144c79661 · rests on obl:e-tre
- No sign-offs yet.
Meridian Orchard Treasury Ltd: 2. Intra-group loan to Germany draft
Content hash 26b1e4d5658db2a28990857e462095f3994fb257ddc87a853334ef641d2cf9ac · rests on fin:t3, agr:a3
- No sign-offs yet.
Meridian Orchard Treasury Ltd: 3. Financial information draft
Content hash 15354bb2e66cafa6548821f74c36c1830ddf24add78cc8bdab56e0a6da2c1235
- No sign-offs yet.
Meridian Orchard Distribution Ltd: 1. The local entity draft
Content hash ccd61351661e0093b99dd0713e57669dbd97583b26d78abe690e58d50efbfb69 · rests on obl:e-dist
- No sign-offs yet.
Meridian Orchard Distribution Ltd: 2. Purchase of juices and preserves draft
Content hash a9a158b883540920a6d49e3c0aab12f69a7e2c8d15369eb5d7e9a60b18c76bfa · rests on bench:t4, agr:a4
- No sign-offs yet.
Meridian Orchard Distribution Ltd: 2. Brand licence draft
Content hash b146624080a3352076d491c36ee51211cca206d9ef2c95532ab6bbd1a8ec9e99
- No sign-offs yet.
Meridian Orchard Distribution Ltd: 3. Financial information draft
Content hash 15354bb2e66cafa6548821f74c36c1830ddf24add78cc8bdab56e0a6da2c1235
- No sign-offs yet.