Company Registration No. 13236360 (England and Wales)
Eighteen And A Half Limited
Unaudited accounts
for the year ended 31 December 2025
Eighteen And A Half Limited
Unaudited accounts
Contents
Eighteen And A Half Limited
Company Information
for the year ended 31 December 2025
Directors
G J B Marsh
G D Walker
J D Rudoe
M W G J Niederhofer
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
Eighteen And A Half Limited
Statement of financial position
as at 31 December 2025
Intangible assets
15,088
16,024
Tangible assets
41,362
34,083
Investments
3,350,000
600,000
Cash at bank and in hand
540,292
141,082
Creditors: amounts falling due within one year
(335,654)
(108,959)
Net current assets
3,719,186
732,782
Net assets
3,775,636
782,889
Called up share capital
91,749
75,075
Share premium
14,992,620
8,269,898
Profit and loss account
(11,308,733)
(7,562,084)
Shareholders' funds
3,775,636
782,889
For the year ending 31 December 2025 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 27 April 2026 and were signed on its behalf by
J D Rudoe
Director
Company Registration No. 13236360
Eighteen And A Half Limited
Notes to the Accounts
for the year ended 31 December 2025
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. The Company therefore continues to adopt the going concern basis in preparing its financial statements.
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
Other intangible assets relates to website domains. They are amortised to the profit and loss account over their estimated economic life of 20 years.
Investments in shares are included at fair value.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Expenditure on research and development is written off in the year in which it is incurred.
Eighteen And A Half Limited
Notes to the Accounts
for the year ended 31 December 2025
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Intangible fixed assets
Other
At 31 December 2025
18,709
At 31 December 2025
15,088
At 31 December 2024
16,024
5
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 January 2025
9,444
14,675
54,696
78,815
Additions
396
4,276
25,387
30,059
Disposals
-
-
(6,243)
(6,243)
At 31 December 2025
9,840
18,951
73,840
102,631
At 1 January 2025
8,202
8,152
28,378
44,732
Charge for the year
1,249
3,882
15,143
20,274
On disposals
-
-
(3,737)
(3,737)
At 31 December 2025
9,451
12,034
39,784
61,269
At 31 December 2025
389
6,917
34,056
41,362
At 31 December 2024
1,242
6,523
26,318
34,083
Eighteen And A Half Limited
Notes to the Accounts
for the year ended 31 December 2025
Amounts falling due within one year
Trade debtors
52,130
10,636
Accrued income and prepayments
43,203
45,882
Other debtors
37,650
28,613
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Investments held as current assets
2025
2024
Unlisted investments
3,350,000
600,000
8
Creditors: amounts falling due within one year
2025
2024
Trade creditors
104,898
28,729
Taxes and social security
96,214
63,057
Other creditors
131,542
3,074
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Average number of employees
During the year the average number of employees was 29 (2024: 22).