Line a baking sheet with nonstick baking paper.
Put the almonds on a grill pan and toast under a preheated grill until lightly brown. Leave to cool slightly, then roughly chop.
Heat a nonstick frying pan over a low heat, add the sugar and measurement water, and dissolve, without stirring, until it has melted and turned golden brown. Take care that the heat is not too high or the caramel will burn and have a very bitter taste.
Stir in the almonds, then pour the mixture on to the prepared baking sheet. Leave to cool, then break into small pieces and store in an airtight container until required. Serve with ice cream or good strong coffee.