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Company Registration No. 13236360 (England and Wales)
Eighteen And A Half Limited Unaudited accounts for the year ended 31 December 2024
Eighteen And A Half Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Eighteen And A Half Limited Company Information for the year ended 31 December 2024
Directors
G J B Marsh G D Walker J D Rudoe
Company Number
13236360 (England and Wales)
Registered Office
5 New Street Square London EC4A 3TW United Kingdom
Accountants
The Accountancy Cloud 1 Fore Street Avenue London EC2Y 9DT
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Eighteen And A Half Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
16,024 
16,959 
Tangible assets
5
34,083 
42,275 
50,107 
59,234 
Current assets
Debtors
6
100,659 
46,238 
Investments
7
600,000 
2,452,800 
Cash at bank and in hand
141,082 
904,621 
841,741 
3,403,659 
Creditors: amounts falling due within one year
8
(108,959)
(102,458)
Net current assets
732,782 
3,301,201 
Net assets
782,889 
3,360,435 
Capital and reserves
Called up share capital
75,075 
74,940 
Share premium
8,269,898 
8,264,858 
Profit and loss account
(7,562,084)
(4,979,363)
Shareholders' funds
782,889 
3,360,435 
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by
J D Rudoe Director Company Registration No. 13236360
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Eighteen And A Half Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Eighteen And A Half Limited is a private company, limited by shares, registered in England and Wales, registration number 13236360. The registered office is 5 New Street Square, London, EC4A 3TW, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Other intangible assets relate to the website domains. It is amortised to profit and loss account over its estimated economic life of 20 years.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Straight Line Method
Fixtures & fittings
25% Straight Line Method
Computer equipment
25% Straight Line Method
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2024
18,709 
At 31 December 2024
18,709 
Amortisation
At 1 January 2024
1,750 
Charge for the year
935 
At 31 December 2024
2,685 
Net book value
At 31 December 2024
16,024 
At 31 December 2023
16,959 
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Eighteen And A Half Limited Notes to the Accounts for the year ended 31 December 2024
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2024
9,444 
14,381 
44,985 
68,810 
Additions
- 
294 
9,711 
10,005 
At 31 December 2024
9,444 
14,675 
54,696 
78,815 
Depreciation
At 1 January 2024
5,841 
4,520 
16,174 
26,535 
Charge for the year
2,361 
3,632 
12,204 
18,197 
At 31 December 2024
8,202 
8,152 
28,378 
44,732 
Net book value
At 31 December 2024
1,242 
6,523 
26,318 
34,083 
At 31 December 2023
3,603 
9,861 
28,811 
42,275 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
15,528 
8,373 
Trade debtors
10,636 
7,173 
Accrued income and prepayments
45,882 
23,804 
Other debtors
28,613 
6,888 
100,659 
46,238 
7
Investments held as current assets
2024 
2023 
£ 
£ 
Unlisted investments
600,000 
2,452,800 
8
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
28,729 
18,051 
Taxes and social security
63,057 
64,283 
Other creditors
3,074 
3,864 
Accruals
14,099 
13,524 
Deferred income
- 
2,736 
108,959 
102,458 
9
Post balance sheet events
ASA investment was received post year end from various investors between January and March 2025 totalling £6,738,582. Of this, Heartcore Capital signed an agreement in December agreeing to invest a total of £4,761,901 by the 10th January 2025.
10
Average number of employees
During the year the average number of employees was 22 (2023: 14).
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