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Company Registration No. 09538577 (England and Wales)
Enkay Investments Limited Unaudited accounts for the year ended 31 October 2023
Enkay Investments Limited Unaudited accounts Contents
Page
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Enkay Investments Limited Company Information for the year ended 31 October 2023
Director
Mr Sanjay Batra
Company Number
09538577 (England and Wales)
Registered Office
Falconridge Gables Park Gravesend Road, Wrotham Sevenoaks Kent TN15 7QD ENGLAND
Accountants
Harrison Bernstein Ltd 10 Harmer Street Gravesend Kent DA12 2AX
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Enkay Investments Limited Statement of financial position as at 31 October 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
45,000 
45,000 
Tangible assets
714,586 
849,846 
Investments
440,017 
440,017 
1,199,603 
1,334,863 
Current assets
Debtors
736,766 
783,852 
Cash at bank and in hand
(41,942)
(47,314)
694,824 
736,538 
Creditors: amounts falling due within one year
(576,902)
(529,765)
Net current assets
117,922 
206,773 
Total assets less current liabilities
1,317,525 
1,541,636 
Creditors: amounts falling due after more than one year
477 
(312,090)
Net assets
1,318,002 
1,229,546 
Capital and reserves
Called up share capital
200 
200 
Profit and loss account
1,317,802 
1,229,346 
Shareholders' funds
1,318,002 
1,229,546 
For the year ending 31 October 2023 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 17 June 2024 and were signed on its behalf by
Mr Sanjay Batra Director Company Registration No. 09538577
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Enkay Investments Limited Notes to the Accounts for the year ended 31 October 2023
1
Statutory information
Enkay Investments Limited is a private company, limited by shares, registered in England and Wales, registration number 09538577. The registered office is Falconridge Gables Park, Gravesend Road, Wrotham, Sevenoaks, Kent, TN15 7QD, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Leasehold - 10% on reducing balance
Plant & machinery
25% on reducing balance
Fixtures & fittings
25% on reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 November 2022
45,000 
At 31 October 2023
45,000 
Amortisation
At 1 November 2022
- 
At 31 October 2023
- 
Net book value
At 31 October 2023
45,000 
At 31 October 2022
45,000 
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Enkay Investments Limited Notes to the Accounts for the year ended 31 October 2023
5
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2022
908,196 
1,039,513 
1,947,709 
At 31 October 2023
908,196 
1,039,513 
1,947,709 
Depreciation
At 1 November 2022
393,516 
704,347 
1,097,863 
Charge for the year
51,468 
83,792 
135,260 
At 31 October 2023
444,984 
788,139 
1,233,123 
Net book value
At 31 October 2023
463,212 
251,374 
714,586 
At 31 October 2022
514,680 
335,166 
849,846 
6
Investments
Subsidiary undertakings 
£ 
Valuation at 1 November 2022
440,017 
Valuation at 31 October 2023
440,017 
The company holds 20% or more share capital in the following entities: 1. GR Fitness Ltd 1 share of £1 representing 100% of share capital acquired at £1 - Total Capital and Reserves - (169,120) - Profit/ (Loss) for the year - 30,786 2. SK Gym Group Ltd 10 shares of £1 each representing 100% of share capital acquired at £10 - Total Capital and Reserves - (151,967) - Profit/ (Loss) for the year - 65,918 3. Essar Investments Ltd 1 share of £1 representing 100% of share capital acquired at £1 - Total Capital and Reserves - (288,038) - Profit/ (Loss) for the year - 35,126 4. R & D Fitness Ltd 25 shares of £1 each representing 25% of share capital acquired at £440,000 - Total Capital and Reserves - 508,832 - Profit/ (Loss) for the year - 305,112 5. Radas Pizza Ltd 5 share of £1 each representing 50% of share capital acquired at £5 - Total Capital and Reserves - 26,914 - Profit/ (Loss) for the year - 173,289
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Enkay Investments Limited Notes to the Accounts for the year ended 31 October 2023
7
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
93,696 
58,500 
Amounts falling due after more than one year
Amounts due from group undertakings etc.
643,070 
725,352 
8
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
275,674 
273,739 
VAT
101,398 
56,196 
Amounts owed to group undertakings and other participating interests
200,000 
200,000 
Accruals
(170)
(170)
576,902 
529,765 
9
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
189,099 
425,134 
Other creditors
(189,576)
(113,044)
(477)
312,090 
10
Transactions with related parties
S K Gym Group Ltd - Subsidiary of the reporting entity Amount due from the related party - £107,229 - (LY: (£155,433) G R Fitness Ltd - Subsidiary of the reporting entity Amount due from the related party - £158,575 - (LY: (£205,810) Essar Investments Ltd - Subsidiary of the reporting entity Amount due from the related party - £405,134 - (LY: £373,315) Radas Pizza Ltd - Reporting entity holds 50% of Share capital in the company Amount due to the related party - £200,000 (LY: - £200,000) Radas Fitness Ltd - Companies owned and controlled by the same person Amount due to the related party - £27868, (LY: £9,206)
11
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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