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REGISTERED NUMBER: 07917275 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

EASY LIVE AUCTION LTD
EASY LIVE AUCTION LTD (REGISTERED NUMBER: 07917275)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EASY LIVE AUCTION LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2026







DIRECTORS: J Burnside
A P Achilleous





REGISTERED OFFICE: 1 St. Annes Road
Eastbourne
East Sussex
BN21 3UN





REGISTERED NUMBER: 07917275 (England and Wales)





ACCOUNTANTS: Dominic Hill Associates Limited
Archer House
Britland Estate
Northbourne Road
Eastbourne
East Sussex
BN22 8PW
Page 1
EASY LIVE AUCTION LTD (REGISTERED NUMBER: 07917275)

BALANCE SHEET
31 JANUARY 2026

2026 2025
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 30,000 30,000
Tangible assets 5 125,158 151,402
155,158 181,402

CURRENT ASSETS
Debtors 6 216,369 225,828
Cash at bank and in hand 1,103,849 775,896
1,320,218 1,001,724
CREDITORS
Amounts falling due within one year 7 875,099 775,945
NET CURRENT ASSETS 445,119 225,779
TOTAL ASSETS LESS CURRENT
LIABILITIES
600,277
407,181

CAPITAL AND RESERVES
Called up share capital 400 400
Retained earnings 599,877 406,781
SHAREHOLDERS' FUNDS 600,277 407,181

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 notes form part of these financial statements

Page 2 continued...
EASY LIVE AUCTION LTD (REGISTERED NUMBER: 07917275)

BALANCE SHEET - continued
31 JANUARY 2026


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 June 2026 and were signed on its behalf by:




J Burnside - Director



A P Achilleous - Director


The notes form part of these financial statements

Page 3
EASY LIVE AUCTION LTD (REGISTERED NUMBER: 07917275)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026

1. STATUTORY INFORMATION

Easy Live Auction 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.

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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

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

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 31 (2025 - 28 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 February 2025
and 31 January 2026 30,000
NET BOOK VALUE
At 31 January 2026 30,000
At 31 January 2025 30,000

Page 4 continued...
EASY LIVE AUCTION LTD (REGISTERED NUMBER: 07917275)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2026

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2025 370,369
Additions 15,475
At 31 January 2026 385,844
DEPRECIATION
At 1 February 2025 218,967
Charge for year 41,719
At 31 January 2026 260,686
NET BOOK VALUE
At 31 January 2026 125,158
At 31 January 2025 151,402

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£    £   
Trade debtors 195,450 172,832
Amounts owed by group undertakings - 50,000
Other debtors 20,919 2,996
216,369 225,828

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£    £   
Bank loans and overdrafts 9,868 3,491
Trade creditors 29,954 60,520
Amounts owed to group undertakings 577,041 505,672
Taxation and social security 216,874 179,224
Other creditors 41,362 27,038
875,099 775,945

Page 5