REGISTERED NUMBER: 15206107 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

EIGHTEENA LIMITED

Page

Balance sheet

1

Notes to the financial statements

2

Fixed assets

Intangible assets

4

2,000

3,000

Tangible assets

5

9,264

8,673

11,264

11,673

Current assets

Debtors

6

9,072

10,209

Cash at bank

18,864

29,444

27,936

39,653

Creditors

Amounts falling due within one year

7

19,332

30,459

Net current assets

8,604

9,194

Total assets less current liabilities

19,868

20,867

Provisions for liabilities

9

1,760

1,648

Net assets

18,108

19,219

Capital and reserves

Called up share capital

10

100

100

Retained earnings

18,008

19,119

Shareholders' funds

18,108

19,219

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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 23 September 2026 and were signed on its behalf by:

Mr C J Fry - Director

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 Faulkner House, 31 West Street, Wimborne, BH21 1JS 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 year 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 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.

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.

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 year was 5 (2024 - 6 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 November 2024

and 31 October 2025

4,000

Amortisation

At 1 November 2024

1,000

Charge for year

1,000

At 31 October 2025

2,000

Net book value

At 31 October 2025

2,000

At 31 October 2024

3,000

5.	Tangible fixed assets

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

Cost

At 1 November 2024

5,236

5,979

11,215

Additions

375

3,000

3,375

At 31 October 2025

5,611

8,979

14,590

Depreciation

At 1 November 2024

1,047

1,495

2,542

Charge for year

913

1,871

2,784

At 31 October 2025

1,960

3,366

5,326

Net book value

At 31 October 2025

3,651

5,613

9,264

At 31 October 2024

4,189

4,484

8,673

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Other debtors

6,503

7,640

Prepayments

2,569

2,569

9,072

10,209

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

2,391

4,059

Tax

4,788

3,306

Social security and other taxes

262

86

Pension liability

37

-

VAT

2,695

2,639

Directors' current accounts

7,164

18,374

Accruals and deferred income

1,995

1,995

19,332

30,459

8.	Leasing agreements

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

2025

2024

£

£

Within one year

11,000

11,000

Between one and five years

10,083

21,083

21,083

32,083

9.	Provisions for liabilities

2025

2024

£

£

Deferred tax

1,760

1,648

Deferred

tax

£

Balance at 1 November 2024

1,648

Provided during year

112

Balance at 31 October 2025

1,760

10.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

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.