REGISTERED NUMBER: 00498760 (England and Wales)

Report of the Directors and

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Holmfirth Attested Auction Market

Limited

Page

Company Information

1

Report of the Directors

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

6

DIRECTORS:

S J B Eastwood

M Goldthorpe

M H Hague

J A Hobson

A J Hobson

W A Chappel

REGISTERED OFFICE:

Riverside

Woodhead Road

Holmfirth

HD9 2PR

REGISTERED NUMBER:

00498760 (England and Wales)

ACCOUNTANTS:

Parkins Accountants Ltd

T/A, Parkins, Chartered Accountants

Moor Park House

Bawtry Rd

Wickersley

Rotherham

South Yorkshire

S66 2BL

The directors present their report with the financial statements of the company for the year ended 31 October 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 November 2024 to the date of this report.

S J B Eastwood

M Goldthorpe

M H Hague

J A Hobson

A J Hobson

Other changes in directors holding office are as follows:

W A Chappel - appointed 4 June 2025

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

A J Hobson - Director

20 May 2026

TURNOVER

251,266

212,926

Cost of sales

26

1,141

GROSS PROFIT

251,240

211,785

Administrative expenses

196,724

176,787

54,516

34,998

Other operating income

52,735

67,639

OPERATING PROFIT

4

107,251

102,637

Income from fixed asset investments

5,228

5,710

Interest receivable and similar income

8,981

7,869

14,209

13,579

PROFIT BEFORE TAXATION

121,460

116,216

Tax on profit

14,882

11,914

PROFIT FOR THE FINANCIAL YEAR

106,578

104,302

FIXED ASSETS

Tangible assets

5

91,003

79,544

Investments

6

525,776

463,732

616,779

543,276

CURRENT ASSETS

Stocks

1,342

1,033

Debtors

7

446,272

362,352

Cash at bank and in hand

120,654

166,773

568,268

530,158

CREDITORS

Amounts falling due within one year

8

45,175

41,922

NET CURRENT ASSETS

523,093

488,236

TOTAL ASSETS LESS CURRENT LIABILITIES

1,139,872

1,031,512

PROVISIONS FOR LIABILITIES

5,356

3,574

NET ASSETS

1,134,516

1,027,938

CAPITAL AND RESERVES

Called up share capital

9

4,400

4,400

Retained earnings

1,130,116

1,023,538

SHAREHOLDERS' FUNDS

1,134,516

1,027,938

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 20 May 2026 and were signed on its behalf by:

A J Hobson - Director

S J B Eastwood - Director

1.	STATUTORY INFORMATION

Holmfirth Attested Auction Market Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 as modified by the revaluation of certain assets.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 year 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Fixed asset investments

Fixed asset investments comprises a portfolio of shares and other derivatives. These are valued at their fair value being the market value at the year end. Any movement on the valuation is recognised in the profit and loss account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 7 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

2025

2024

£

£

Depreciation - owned assets

5,272

4,738

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 November 2024

157,789

119,907

277,696

Additions

3,685

13,046

16,731

At 31 October 2025

161,474

132,953

294,427

DEPRECIATION

At 1 November 2024

97,056

101,096

198,152

Charge for year

1,964

3,308

5,272

At 31 October 2025

99,020

104,404

203,424

NET BOOK VALUE

At 31 October 2025

62,454

28,549

91,003

At 31 October 2024

60,733

18,811

79,544

Included in cost of land and buildings is freehold land of £ 14,579 (2024 - £ 14,579 ) which is not depreciated.

Security is provided by a fixed and floating charge over the assets of the company.

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 November 2024

463,732

Additions

246,004

Disposals

(229,925

)

Revaluations

45,965

At 31 October 2025

525,776

NET BOOK VALUE

At 31 October 2025

525,776

At 31 October 2024

463,732

Market value of listed investments at 31 October 2025 - £525,776 (2024 - £463,732).

The fixed asset investment takes the form of a spread of Unit Trust Investments which are managed by Evelyn Partners Group Limited.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

439,123

356,213

Other debtors

7,149

6,139

446,272

362,352

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

8,143

3,856

Taxation and social security

26,727

24,431

Other creditors

10,305

13,635

45,175

41,922

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

44

Ordinary shares

1

4,400

4,400

10.	RELATED PARTY DISCLOSURES

During the year the company made sales to the following directors:

S. Eastwood £467,866 (2024 - £364,933)

A. Hobson £535,288 (2024 - £412,908)

M. Goldthorpe £4,108 (2024 - £1,660)

W Chappell £142,667 (2024 - £Nil)

During the year the company made purchases from the following directors:

S. Eastwood £62,422 (2024 - £39,539)

A. Hobson £34,985 (2024 - £55,331)

M. Goldthorpe £10,607 (2024 - £9,367)

W Chappell £19,225 (2024 £Nil)