I have a set of these rims for sale:
https://bsawheels.com.au/shop/wheels/v8-v-25-18x8-matt-black/
They are 18x8", 5x108, I measured the offset at 39.
They also include hub centric rings which make them a direct bolt on to P1 cars (C30, V50, S40, C70, Focus XR5). I've included a picture below of them on my C30.
They will come with a full set of 'security' wheel nuts and the matching socket.
They might fit on other models too eg P1 and P3 but I don't have experience with those models.
They have a bit of gutter rash, mostly on two of the wheels but are in excellent condition otherwise. Someone has put Volvo stickers on the centre caps but underneath they have centre caps with the 'V8' logo on them.
Asking $500 o.n.o. for the set without tyres. Alternatively I'm happy to sell them with the tyres for $950. The current tyres are Dunlop Direnza DZ102 in 225/40/18 with approx 75% tread. Or, I can also sell them with a set of slightly cheaper Maxxis tyres (in the same size with similar tread) for $700 o.n.o. (This would be my preferred option.)
Located in Canberra.