18grams Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 13765745

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		14,026		14,402

			14,026		14,402
CURRENT ASSETS
Stocks	5	8,000		1,000
Debtors		13,285		13,022
Cash at bank and in hand		75,545		45,307

		96,830		59,329
Creditors: Amounts Falling Due Within One Year		(61,677 )		(52,569 )

NET CURRENT ASSETS (LIABILITIES)			35,153		6,760

TOTAL ASSETS LESS CURRENT LIABILITIES			49,179		21,162

NET ASSETS			49,179		21,162

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			49,079		21,062

SHAREHOLDERS' FUNDS			49,179		21,162

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18grams Ltd

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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

Mr R D Silaghi

Director

4th August 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

18grams Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13765745 . The registered office is 237 Westcombe Hill, London, SE3 7DW.

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.

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:

Plant & Machinery	25% on reducing balance
Fixtures & Fittings	25% on reducing balance
Computer Equipment	25% on reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

Tax is recognised in the profit and loss account 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

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 year 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.

3. Average Number of Employees

LAverage number of employees, including directors, during the year was: 2 (2024: 2)

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18grams Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 December 2024	14,705	8,513	1,962	25,180
Additions	3,457	610	-	4,067

As at 30 November 2025	18,162	9,123	1,962	29,247

Depreciation
As at 1 December 2024	7,263	3,458	57	10,778
Provided during the period	2,551	1,416	476	4,443

As at 30 November 2025	9,814	4,874	533	15,221

Net Book Value
As at 30 November 2025	8,348	4,249	1,429	14,026

As at 1 December 2024	7,442	5,055	1,905	14,402

5. Stocks

	2025	2024
	£	£
Stock	8,000	1,000

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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