£23,500 is strong money considering the ad states "there are further works that need to be carried out on this car", only 1 key and no documentation at all. Last MOT'd over 6 years ago ... the new one mentioned it the ad doesn't appear online. Also slightly odd that the first one shown is September 2006 (with multiple fails and advisories, despite the car being on just 11k miles then). Online MOTs for my car go back to July 2005.
From some of the issues mentioned (cracked steering wheel, discoloured hood windows, mention of re-connolising the leather) it sounds like it might have been parked up outdoors without the hardtop fitted. Seems to be sitting a bit high at the front, looks like the radio antenna is broken, and the driver's seat & bolster is rather tatty for a car with only 38k miles:
And the door:
The end of the HRW cable from the hardtop is also badly frayed:
I'd check the panny top over carefully in case it got nibbled while stored off the car.
Pretty normal for eBay but most of the 'options' listed were actually standard (ADS, black hood, 8-hole alloys, rear seats, LHD headlights, Exquisit radio). The fire extinguisher was a no-cost option, so basically just the panoramic top and multi-contour backrests.