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REGISTERED NUMBER: 15206107 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 12 OCTOBER 2023 TO 31 OCTOBER 2024

FOR

EIGHTEENA LIMITED

EIGHTEENA LIMITED (REGISTERED NUMBER: 15206107)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 12 OCTOBER 2023 TO 31 OCTOBER 2024

Page |

Balance sheet | 1 |

Notes to the financial statements | 2 |

EIGHTEENA LIMITED (REGISTERED NUMBER: 15206107)

BALANCE SHEET

31 OCTOBER 2024

| Notes | £ | £ |

| Fixed assets

| Intangible assets | 4 | 3,000 |  |

| Tangible assets | 5 | 8,673 |  |

11,673 |  |

| Current assets

| Debtors | 6 | 10,209 |  |  |

| Cash at bank | 29,444 |  |  |

39,653 |  |

| Creditors

| Amounts falling due within one year | 7 | 30,459 |  |

| Net current assets | 9,194 |  |

| Total assets less current liabilities | 20,867 |  |

| Provisions for liabilities | 9 | 1,648 |  |

| Net assets | 19,219 |  |

| Capital and reserves

| Called up share capital | 10 | 100 |  |

| Retained earnings | 19,119 |  |

| Shareholders' funds | 19,219 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 October 2025 and were signed on its behalf by:

Mr C J Fry - Director

EIGHTEENA LIMITED (REGISTERED NUMBER: 15206107)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 12 OCTOBER 2023 TO 31 OCTOBER 2024

1. | Statutory information

| Eighteen A Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 15206107. The registered office is 7 & 8 Church Street, Wimborne, BH21 1JH and business address is 67 High Street, Swanage, BH19 2LY.

2. | Accounting policies

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover represents income received, net of VAT, in relation to sales of food and drink.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of four years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 20% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

EIGHTEENA LIMITED (REGISTERED NUMBER: 15206107)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 12 OCTOBER 2023 TO 31 OCTOBER 2024

2. | Accounting policies - continued

| Financial instruments

| Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

| At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3. | Employees and directors

| The average number of employees during the period was 6 .

4. | Intangible fixed assets

| Goodwill

£ |

| Cost

| Additions | 4,000 |  |

| At 31 October 2024 | 4,000 |  |

| Amortisation

| Charge for period | 1,000 |  |

| At 31 October 2024 | 1,000 |  |

| Net book value

| At 31 October 2024 | 3,000 |  |

5. | Tangible fixed assets

| Fixtures |

| Plant and |  | and |

| machinery |  | fittings |  | Totals

£ | £ | £ |

| Cost

| Additions | 5,236 |  | 5,979 |  | 11,215 |  |

| At 31 October 2024 | 5,236 |  | 5,979 |  | 11,215 |  |

| Depreciation

| Charge for period | 1,047 |  | 1,495 |  | 2,542 |  |

| At 31 October 2024 | 1,047 |  | 1,495 |  | 2,542 |  |

| Net book value

| At 31 October 2024 | 4,189 |  | 4,484 |  | 8,673 |  |

6. | Debtors: amounts falling due within one year |

£ |

| Other debtors | 7,640 |  |

| Prepayments | 2,569 |  |

10,209 |  |

EIGHTEENA LIMITED (REGISTERED NUMBER: 15206107)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 12 OCTOBER 2023 TO 31 OCTOBER 2024

7. | Creditors: amounts falling due within one year |

£ |

| Trade creditors | 4,059 |  |

| Tax | 3,306 |  |

| Social security and other taxes | 86 |  |

| VAT | 2,639 |  |

| Directors' current accounts | 18,374 |  |

| Accruals and deferred income | 1,995 |  |

30,459 |  |

8. | Leasing agreements

| Minimum lease payments under non-cancellable operating leases fall due as follows:

£ |

| Within one year | 11,000 |  |

| Between one and five years | 11,000 |  |

| In more than five years | 10,083 |  |

32,083 |  |

9. | Provisions for liabilities

£ |

| Deferred tax | 1,648 |  |

| Deferred |

| tax |

£ |

| Provided during period | 1,648 |  |

| Balance at 31 October 2024 | 1,648 |  |

10. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal

| value: | £ |

| 100 | Ordinary | £1 | 100 |  |

| 100 Ordinary shares of £1 each were allotted and fully paid for cash at par during the period.

11. | Ultimate controlling party

| The Company is under the control of the Directors, by virtue of their combined 100% holding of the issued voting share capital of the Company.