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Registered number: 13501250
The Eighteen Group Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13501250
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 397,529 397,529
397,529 397,529
CURRENT ASSETS
Debtors 5 2,500 2,100
Investments 200 100
Cash at bank and in hand 3,354 3,523
6,054 5,723
Creditors: Amounts Falling Due Within One Year 6 (46,236 ) (75,243 )
NET CURRENT ASSETS (LIABILITIES) (40,182 ) (69,520 )
TOTAL ASSETS LESS CURRENT LIABILITIES 357,347 328,009
Creditors: Amounts Falling Due After More Than One Year 7 (286,010 ) (286,010 )
NET ASSETS 71,337 41,999
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 71,237 41,899
SHAREHOLDERS' FUNDS 71,337 41,999
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Page 2
For the year ending 31 March 2026 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Kimberley Whittington
Director
Mr Mark Whittington
Director
08/07/2026
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
The Eighteen Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13501250 . The registered office is 75 Privet Drive, Thorpe Willoughby, YO8 9GD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold No Depreciation
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 April 2025 397,529
As at 31 March 2026 397,529
Net Book Value
As at 31 March 2026 397,529
As at 1 April 2025 397,529
5. Debtors
2026 2025
£ £
Due within one year
Deposit protection service 2,500 2,100
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6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Rental deposit account 1,900 1,899
Directors' loan accounts 45,201 71,367
Intercompany account (865 ) 1,977
46,236 75,243
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 286,010 286,010
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
At the year-end, the company owed the directors £45,201 (2025: £71,367).  This balance is included within creditors.  This loan is interest free and repayable upon demand.
At the year-end, the parent subsidiaries owed the company £865 (2025: -£1,977). This balance is included within debtors. This loan is interest free and repayable upon demand.
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