IRIS Accounts Production v26.1.10.61 10358855 Board of Directors 1.10.24 30.9.25 30.9.25 false true false false true false Ordinary 1.00000 Ordinary B 1.00000 Ordinary C 1.00000 Ordinary D 1.00000 Ordinary E 1.00000 1.00000 1.00000 Ordinary 1.00000 Ordinary B 1.00000 Ordinary C 1.00000 Ordinary D 1.00000 Ordinary E 1.00000 1.00000 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 10358855 2024-09-30 10358855 2025-09-30 10358855 2024-10-01 2025-09-30 10358855 2023-09-30 10358855 2023-10-01 2024-09-30 10358855 2024-09-30 10358855 ns15:EnglandWales 2024-10-01 2025-09-30 10358855 ns14:PoundSterling 2024-10-01 2025-09-30 10358855 ns10:Director1 2024-10-01 2025-09-30 10358855 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10358855 ns10:SmallEntities 2024-10-01 2025-09-30 10358855 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 10358855 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 10358855 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 10358855 ns10:FullAccounts 2024-10-01 2025-09-30 10358855 ns10:OrdinaryShareClass1 2024-10-01 2025-09-30 10358855 ns10:OrdinaryShareClass2 2024-10-01 2025-09-30 10358855 ns10:OrdinaryShareClass3 2024-10-01 2025-09-30 10358855 ns10:OrdinaryShareClass4 2024-10-01 2025-09-30 10358855 ns10:OrdinaryShareClass5 2024-10-01 2025-09-30 10358855 4 ns10:OrdinaryShareClass4 2024-10-01 2025-09-30 10358855 ns10:OrdinaryShareClass5 5 2024-10-01 2025-09-30 10358855 ns10:Director2 2024-10-01 2025-09-30 10358855 ns10:Director3 2024-10-01 2025-09-30 10358855 ns10:RegisteredOffice 2024-10-01 2025-09-30 10358855 ns5:CurrentFinancialInstruments 2025-09-30 10358855 ns5:CurrentFinancialInstruments 2024-09-30 10358855 ns5:ShareCapital 2025-09-30 10358855 ns5:ShareCapital 2024-09-30 10358855 ns5:CapitalRedemptionReserve 2025-09-30 10358855 ns5:CapitalRedemptionReserve 2024-09-30 10358855 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 10358855 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 10358855 ns5:FurnitureFittings 2024-10-01 2025-09-30 10358855 ns5:ComputerEquipment 2024-10-01 2025-09-30 10358855 ns5:FurnitureFittings 2024-09-30 10358855 ns5:ComputerEquipment 2024-09-30 10358855 ns5:FurnitureFittings 2025-09-30 10358855 ns5:ComputerEquipment 2025-09-30 10358855 ns5:FurnitureFittings 2024-09-30 10358855 ns5:ComputerEquipment 2024-09-30 10358855 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 10358855 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 10358855 ns5:WithinOneYear 2025-09-30 10358855 ns5:WithinOneYear 2024-09-30 10358855 ns5:BetweenOneFiveYears 2025-09-30 10358855 ns5:BetweenOneFiveYears 2024-09-30 10358855 ns5:AllPeriods 2025-09-30 10358855 ns5:AllPeriods 2024-09-30 10358855 ns10:OrdinaryShareClass1 2025-09-30 10358855 ns10:OrdinaryShareClass2 2025-09-30 10358855 ns10:OrdinaryShareClass3 2025-09-30 10358855 ns10:OrdinaryShareClass4 2025-09-30 10358855 ns10:OrdinaryShareClass5 2025-09-30

REGISTERED NUMBER: 10358855 (England and Wales)

| AUCTION MARKETER LTD |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |

| AUCTION MARKETER LTD (REGISTERED NUMBER: 10358855) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| Page |

| Company Information | 1 |

| Balance Sheet | 2 |  | to |  | 3

| Notes to the Financial Statements | 4 |  | to |  | 6

| AUCTION MARKETER LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | Mrs A Martin

| R G S Martin

| C N Roper

| REGISTERED OFFICE: | 22-24 Harborough Road

| Kingsthorpe

| Northampton

| Northamptonshire

| NN2 7AZ

| REGISTERED NUMBER: | 10358855 (England and Wales)

| ACCOUNTANTS: | Phipps Henson McAllister

| Chartered Accountants

| 22-24 Harborough Road

| Kingsthorpe

| Northampton

| NN2 7AZ

| AUCTION MARKETER LTD (REGISTERED NUMBER: 10358855) |

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 6,583 |  | 5,216 |  |

CURRENT ASSETS

Debtors | 5 | 92,966 |  | 161,182 |  |

Cash at bank | 226,070 |  | 348,088 |  |

319,036 |  | 509,270 |  |

CREDITORS

Amounts falling due within one year | 6 | 106,593 |  | 161,536 |  |

NET CURRENT ASSETS | 212,443 |  | 347,734 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 219,026 |  | 352,950 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 169 |  | 167 |  |

Capital redemption reserve | 33 |  | 33 |  |

Retained earnings | 218,824 |  | 352,750 |  |

SHAREHOLDERS' FUNDS | 219,026 |  | 352,950 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

| AUCTION MARKETER LTD (REGISTERED NUMBER: 10358855) |

BALANCE SHEET - continued

30 SEPTEMBER 2025

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 April 2026 and were signed on its behalf by:

R G S Martin - Director

| AUCTION MARKETER LTD (REGISTERED NUMBER: 10358855) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Auction Marketer Ltd 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.

| 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.

| 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.

| Fixtures and fittings | - | at varying rates on cost

| Office equipment | - | Straight line over 3 years

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| Debtors and creditors

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 11 (2024 - 11 ) .

| AUCTION MARKETER LTD (REGISTERED NUMBER: 10358855) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Office |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024 | 5,111 |  | 6,359 |  | 11,470 |  |

| Additions | 433 |  | 5,855 |  | 6,288 |  |

| At 30 September 2025 | 5,544 |  | 12,214 |  | 17,758 |  |

| DEPRECIATION

| At 1 October 2024 | 2,870 |  | 3,384 |  | 6,254 |  |

| Charge for year | 1,575 |  | 3,346 |  | 4,921 |  |

| At 30 September 2025 | 4,445 |  | 6,730 |  | 11,175 |  |

| NET BOOK VALUE

| At 30 September 2025 | 1,099 |  | 5,484 |  | 6,583 |  |

| At 30 September 2024 | 2,241 |  | 2,975 |  | 5,216 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 79,097 |  | 151,609 |  |

| Prepayments | 13,869 |  | 9,573 |  |

92,966 |  | 161,182 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 196 |  | 1,571 |  |

| Corporation tax | 15,569 |  | 37,227 |  |

| Social security and other taxes | 9,776 |  | 10,216 |  |

| VAT | 56,285 |  | 76,655 |  |

| Other creditors | 17,912 |  | 21,830 |  |

| Directors' current accounts | 6,855 |  | 9,485 |  |

| Accruals and deferred income | - |  | 4,552 |  |

106,593 |  | 161,536 |  |

| AUCTION MARKETER LTD (REGISTERED NUMBER: 10358855) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 21,903 |  | 18,939 |  |

| Between one and five years | 16,324 |  | 4,467 |  |

38,227 |  | 23,406 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 136 | Ordinary | £1 | 136 |  | 136 |  |

| 21 | Ordinary B | £1 | 21 |  | 21 |  |

| 10 | Ordinary C | £1 | 10 |  | 10 |  |

| 1 | Ordinary D | £1 | 1 |  | - |  |

| 1 | Ordinary E | £1 | 1 |  | - |  |

169 |  | 167 |  |

| The following shares were issued during the year for cash at par :

| 1 Ordinary D share of £1

| 1 Ordinary E share of £1