Registration number: 08395885

Regional Auctioneers Limited

(Registration number: 08395885)

Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Current assets
Debtors	3	58,807	59,729
Creditors: Amounts falling due within one year	4	(35,465)	(62,351)
Total assets less current liabilities		23,342	(2,622)
Creditors: Amounts falling due after more than one year	4	(24,000)	(4,167)
Net liabilities		(658)	(6,789)
Capital and reserves
Called up share capital		2	2
Retained earnings		(660)	(6,791)
Shareholders' deficit		(658)	(6,789)

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Director's Report and the Profit and Loss Account has been taken.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities.

These financial statements were approved and authorised for issue by the director on 18 September 2026
 

.........................................

J C Barnsdale

Director

Regional Auctioneers Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	Accounting policies

Statutory information

Regional Auctioneers Limited is a private company, limited by shares, domiciled in England and Wales, company number 08395885. The registered office is at 4 Sidings Court, Doncaster, DN4 5NU.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Going concern

After due consideration of all relevant factors, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the annual report and accounts.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Regional Auctioneers Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

3

Debtors

Current	2025 £	2024 £
Trade debtors	-	899
Other debtors	58,807	58,830
	58,807	59,729

4

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Loans and borrowings	10,662	51,659
Trade creditors	-	39
Amounts owed to group undertakings	23,152	10,652
Taxation and social security	151	1
Accruals and deferred income	1,500	-
	35,465	62,351

Creditors: amounts falling due after more than one year

	2025 £	2024 £
Due after one year
Loans and borrowings	24,000	4,167

5	Related party transactions

Transactions with the director

2025	At 1 January 2025 £	At 31 December 2025 £
Director loan	44,382	44,382

2024	At 1 January 2024 £	At 31 December 2024 £
Director loan	44,382	44,382