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Registered number: 15344095 AUCTION MAN LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 DECEMBER 2024
AUCTION MAN LIMITED REGISTERED NUMBER: 15344095 BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024
Note |  | £
Current assets |  |  |
Debtors: amounts falling due within one year | 4 | 1,014,379 |
Current asset investments | 5 | 500,000 |
Cash at bank and in hand | 6 | 538,114 |
|  | 2,052,493 |
Creditors: amounts falling due within one year | 7 | (6,470) |
Net current assets |  |  | 2,046,023
Total assets less current liabilities |  |  | 2,046,023
Net assets |  |  | 2,046,023
Capital and reserves |  |  |
Called up share capital | 8 |  | 2
Profit and loss account |  |  | 2,046,021
|  |  | 2,046,023
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AUCTION MAN LIMITED REGISTERED NUMBER: 15344095 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2024 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the Period in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
A M Binstock
Director
Date: 17 September 2025
The notes on pages 3 to 5 form part of these financial statements. Page 2
AUCTION MAN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
1. | General information
Auction Man Limited is a private company, limited by shares, incorporated in England and Wales (registration number: 15344095). The registered office address is Unit 5 Hampstead Gate 1a, Frognal, London, NW3 6AL. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.3 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.4 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.5 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.6 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 3
AUCTION MAN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.7 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the Period was 1.
4. | Debtors
|  |  |  |  | 2024
|  |  |  |  | £
| Amounts owed by group undertakings | 450,000
| Other debtors | 560,002
| Prepayments and accrued income | 4,377
|  | 1,014,379
5. | Current asset investments
|  |  |  |  | 2024
|  |  |  |  | £
| Unlisted investments | 500,000
|  | 500,000
6. | Cash and cash equivalents
|  |  |  |  | 2024
|  |  |  |  | £
| Cash at bank and in hand | 538,114
|  | 538,114
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AUCTION MAN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024
|  |  |  |  | £
| Corporation tax | 5,270
| Accruals and deferred income | 1,200
|  | 6,470
8. | Share capital
|  |  |  |  | 2024
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 2 Ordinary Shares shares of £1.00 each | 2
On incorporation the company issued 1 ordinary share of £1 at par. On 26 January 2024 the company issued 1 ordinary share of £1 at par.
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