Notes And Other Explanatory Information [Abstract]

Auction Technology Group PLC - Filing #2617028

Concept 2023-10-01 to
2024-09-30
Notes and other explanatory information [abstract]
Disclosure of accounting judgements and estimates [text block]
2. Significant judgements and key sources of estimation uncertainty
Disclosure of accrued expenses and other liabilities [text block]
Disclosure of allowance for credit losses [text block]
14. Trade and other receivables
Disclosure of auditors' remuneration [text block]
The total remuneration of the Group’s auditors, which changed to EY in FY24 from Deloitte in
Disclosure of authorisation of financial statements [text block]
The Consolidated Financial Statements were approved by the Board of Directors on
Disclosure of basis of consolidation [text block]
Basis of consolidation
Disclosure of basis of preparation of financial statements [text block]
Basis of preparation
Disclosure of borrowings [text block]
18. Loans and borrowings
Disclosure of business combinations [text block]
11. Business combinations
Disclosure of cash flow statement [text block]
Consolidated Statement of Cash Flows
Disclosure of credit risk [text block]
Credit risk
Disclosure of deferred income [text block]
The Group has recognised the following assets and liabilities related to contracts with customers:
Disclosure of deferred taxes [text block]
19. Deferred taxation
Disclosure of earnings per share [text block]
10. Earnings per share
Disclosure of effect of changes in foreign exchange rates [text block]
Foreign exchange risk
Disclosure of employee benefits [text block]
21. Employee benefits
Disclosure of entity's operating segments [text block]
4. Operating segments
Disclosure of events after reporting period [text block]
24. Events aſter the balance sheet date
Disclosure of expenses [text block]
6. Operating profit
Disclosure of fair value of financial instruments [text block]
Fair value of financial instruments
Disclosure of financial instruments [text block]
22. Financial instruments
Disclosure of financial risk management [text block]
Financial risk management
Disclosure of general information about financial statements [text block]
General information
Disclosure of going concern [text block]
Going concern
Disclosure of impairment of assets [text block]
Impairment assessment
Disclosure of income tax [text block]
9. Taxation
Disclosure of information about employees [text block]
7. Staff costs and numbers
Disclosure of information about key management personnel [text block]
Key management personnel compensation
Disclosure of intangible assets and goodwill [text block]
12. Goodwill and other intangible assets
Disclosure of interest expense [text block]
8. Net finance costs
Disclosure of issued capital [text block]
20. Share capital and reserves
Disclosure of leases [text block]
17. Leases
Disclosure of liquidity risk [text block]
Liquidity risk
Disclosure of material accounting policy information [text block]
1. Accounting policies
Disclosure of objectives, policies and processes for managing capital [text block]
Capital risk management
Disclosure of prepayments and other assets [text block]
Disclosure of property, plant and equipment [text block]
13. Property, plant and equipment
Disclosure of related party [text block]
23. Related party transactions
Disclosure of research and development expense [text block]
Disclosure of reserves within equity [text block]
Reserves
Disclosure of restricted cash and cash equivalents [text block]
15. Cash and cash equivalents
Disclosure of revenue from contracts with customers [text block]
5. Revenue
Disclosure of share-based payment arrangements [text block]
Share-based payments
Disclosure of subsidiaries [text block]
25. List of subsidiaries
Disclosure of tax receivables and payables [text block]
Current tax is the expected tax payable on the taxable income for the year, using tax rates and
Disclosure of trade and other payables [text block]
16. Trade and other payables
Disclosure of treasury shares [text block]
Capital redemption

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