Enka Investments Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2

Registered number: SC738219

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		465,185		465,185

			465,185		465,185
CURRENT ASSETS
Cash at bank and in hand		2,230		28,652

		2,230		28,652
Creditors: Amounts Falling Due Within One Year	6	(335,674 )		(344,693 )

NET CURRENT ASSETS (LIABILITIES)			(333,444 )		(316,041 )

TOTAL ASSETS LESS CURRENT LIABILITIES			131,741		149,144

Creditors: Amounts Falling Due After More Than One Year	7		(157,603 )		(160,603 )

NET LIABILITIES			(25,862 )		(11,459 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(25,962 )		(11,559 )

SHAREHOLDERS' FUNDS			(25,862)		(11,459)

For the year ending 31 July 2025 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 directors acknowledge their 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 Eric Strickland

Director

25 September 2025

The notes on page 2 form part of these financial statements.

1. General Information

Enka Investments Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC738219 . The registered office is 23 Bank Street , Aberfeldy, PH15 2BB.

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. 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:

Freehold	0
Leasehold	0

3. Average Number of Employees

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

4. Tangible Assets

	Land & Property
	Freehold
	£
Cost
As at 1 August 2024	465,185

As at 31 July 2025	465,185

Net Book Value
As at 31 July 2025	465,185

As at 1 August 2024	465,185

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	3,013	2,931
Accruals and deferred income	3,547	2,648
Amounts owed to associates	329,114	339,114

	335,674	344,693

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	157,603	160,603

8. Share Capital

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