This is a detailed valuation report for http://www.directmarbleandgranite.co.uk, Marble and granite supplies, granite worktosp, fireplaces, tiles, sinks, taps, heating, appliances
If there is valuable software, database or other asset that is not currently contributing to the income - or will influence the earnings trend upwards - this could increase the price the site reaches at auction. Similarly, if there is an asset that will cease to exist after sale or a license that will revert or end post-sale this could adversely affect the price. If you haven't provided any of those figures then there may not be relevant notes to put this valuation in better context.
Dropship arrangements are preferred by buyers and such sites can expect a higher price than those requiring hands-on offline management. If packing/shipping/customer-service in a particular country are required that depresses the value as it reduces the number of available buyers. Value of stock on hand can often be negotiated with the buyer but don't expect to recover even cost price or fair market value for stock/equipment.
Web businesses currently available for sale at various forums