C&D AUCTION MARTS LIMITED

1. C&D AUCTION MARTS LIMITED 2015-08-14 → present
2. C&D MART LIMITED 2015-08-03 → 2015-08-14

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Consolidated group

Auditor

Farries Kirk & McVean

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's ability to continue as a going concern for a period of at least twelve months from when the original financial statements were authorised for issue.”

Group structure

1. C&D AUCTION MARTS LIMITED · parent
   1. C&D Rural Limited 100% · England · land agents and property services

Significant events

• “As at 1 August 2025, we are expanding our mart operations into County Durham and North Yorkshire by taking a lease of Barnard Castle Auction Mart.”
• “We are expanding our Fine & Country business further across Scotland.”
• “Since the year end, the company has taken on additional mart premises (via lease) at Barnard Castle.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

3

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  +13.9%

  £4,684,537 → £5,335,003

• Cash

  +105.4%

  £38,288 → £78,630

• Net assets

  +10.2%

  £2,319,264 → £2,556,409

• Employees

  0%

  87 → 87

• Operating profit

  +121.8%

  £247,829 → £549,702

• Profit before tax

  +123.5%

  £226,988 → £507,226

• Wages

  -1.6%

  £1,986,591 → £1,955,703

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers