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REGISTERED NUMBER: 13790437 (England and Wales)














Unaudited Financial Statements

for the Period 1 January 2025 to 30 June 2025

for

Equine Auction House Ltd

Equine Auction House Ltd (Registered number: 13790437)






Contents of the Financial Statements
for the Period 1 January 2025 to 30 June 2025




Page

Balance Sheet 1

Notes to the Financial Statements 2


Equine Auction House Ltd (Registered number: 13790437)

Balance Sheet
30 June 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 534

CURRENT ASSETS
Debtors 5 - 100
Cash at bank 468 4,845
468 4,945
CREDITORS
Amounts falling due within one year 6 3,802 4,731
NET CURRENT (LIABILITIES)/ASSETS (3,334 ) 214
TOTAL ASSETS LESS CURRENT LIABILITIES (3,334 ) 748

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (3,434 ) 648
SHAREHOLDERS' FUNDS (3,334 ) 748

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 July 2025 and were signed on its behalf by:





Mr J S Lea - Director


Equine Auction House Ltd (Registered number: 13790437)

Notes to the Financial Statements
for the Period 1 January 2025 to 30 June 2025

1. STATUTORY INFORMATION

Equine Auction House Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 13790437

Registered office: Leigh Stud Malmesbury Road
Leigh
Swindon
Wiltshire
SN6 6RH

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The company ceased trading on 30 June 2025, therefore these accounts have been prepared on a cessation basis.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is recognised as the company becomes eligible for consideration for services provided. Therefore, turnover includes the element of work done but not yet billed for.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2024 - 2 ) .

Equine Auction House Ltd (Registered number: 13790437)

Notes to the Financial Statements - continued
for the Period 1 January 2025 to 30 June 2025

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 January 2025 294 699 993
Disposals (294 ) (699 ) (993 )
At 30 June 2025 - - -
DEPRECIATION
At 1 January 2025 209 250 459
Eliminated on disposal (209 ) (250 ) (459 )
At 30 June 2025 - - -
NET BOOK VALUE
At 30 June 2025 - - -
At 31 December 2024 85 449 534

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors - 100

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Taxation and social security 1,104 2,127
Other creditors 2,698 2,604
3,802 4,731