1 November 2024 false No description of principal activity Taxfiler 2024.6 09538577 business:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 09538577 2024-10-31 09538577 2024-11-01 2025-10-31 09538577 business:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 09538577 business:FilletedAccounts 2024-11-01 2025-10-31 09538577 2025-10-31 09538577 2024-10-31 09538577 core:WithinOneYear 2025-10-31 09538577 core:WithinOneYear 2024-10-31 09538577 core:AfterOneYear 2025-10-31 09538577 core:AfterOneYear 2024-10-31 09538577 core:ShareCapital core:PreviouslyStatedAmount 2025-10-31 09538577 core:ShareCapital core:PreviouslyStatedAmount 2024-10-31 09538577 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-10-31 09538577 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-10-31 09538577 core:PreviouslyStatedAmount 2025-10-31 09538577 core:PreviouslyStatedAmount 2024-10-31 09538577 business:SmallEntities 2024-11-01 2025-10-31 09538577 business:Director1 2024-11-01 2025-10-31 09538577 countries:EnglandWales 2024-11-01 2025-10-31 09538577 business:RegisteredOffice 2024-11-01 2025-10-31 09538577 core:LandBuildings 2024-11-01 2025-10-31 09538577 core:PlantMachinery 2024-11-01 2025-10-31 09538577 core:FurnitureFittings 2024-11-01 2025-10-31 09538577 core:Goodwill 2024-10-31 09538577 core:Goodwill 2025-10-31 09538577 core:LandBuildings 2024-10-31 09538577 core:FurnitureFittings 2024-10-31 09538577 core:LandBuildings 2025-10-31 09538577 core:FurnitureFittings 2025-10-31 09538577 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure
Company Registration No. 09538577 (England and Wales)
Enkay Investments Limited Unaudited accounts for the year ended 31 October 2025
Enkay Investments Limited Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
45,000
45,000
Tangible assets
5
516,599
605,421
Investments
6
440,017
440,017
1,001,616
1,090,438
Current assets
Debtors
7
404,375
666,224
Cash at bank and in hand
(37,701)
(33,479)
366,674
632,745
Creditors: amounts falling due within one year
8
(333,900)
(431,625)
Net current assets
32,774
201,120
Total assets less current liabilities
1,034,390
1,291,558
Creditors: amounts falling due after more than one year
9
537,819
159,260
Net assets
1,572,209
1,450,818
Capital and reserves
Called up share capital
200
200
Profit and loss account
1,572,009
1,450,618
Shareholders' funds
1,572,209
1,450,818
For the year ending 31 October 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 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 15 July 2026 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 2025
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 2024
45,000
At 31 October 2025
45,000
Amortisation
At 1 November 2024
-
At 31 October 2025
-
Net book value
At 31 October 2025
45,000
At 31 October 2024
45,000
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Enkay Investments Limited Notes to the Accounts for the year ended 31 October 2025
5
Tangible fixed assets
Land & buildings
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 November 2024
908,196
1,039,513
1,947,709
At 31 October 2025
908,196
1,039,513
1,947,709
Depreciation
At 1 November 2024
491,305
850,983
1,342,288
Charge for the year
41,689
47,133
88,822
At 31 October 2025
532,994
898,116
1,431,110
Net book value
At 31 October 2025
375,202
141,397
516,599
At 31 October 2024
416,891
188,530
605,421
6
Investments
Subsidiary undertakings
£
Valuation at 1 November 2024
440,017
Valuation at 31 October 2025
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
- 4 -
Enkay Investments Limited Notes to the Accounts for the year ended 31 October 2025
7
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
163,034
157,162
Amounts falling due after more than one year
Amounts due from group undertakings etc.
241,341
509,062
8
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
84,750
96,469
Amounts owed to group undertakings and other participating interests
249,320
335,326
Accruals
(170)
(170)
333,900
431,625
9
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
222,969
233,506
Other creditors
(760,788)
(392,766)
(537,819)
(159,260)
10
Transactions with related parties
S K Gym Group Ltd - Subsidiary of the reporting entity Amount due from the related party - £226,838 - (LY: £88,148) G R Fitness Ltd - Subsidiary of the reporting entity Amount due to the related party - £22,481 - (LY: -£79,659) Essar Investments Ltd - Subsidiary of the reporting entity Amount due from the related party - £470,584 - (LY: £429,404) 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 - £29,243, (LY: £47,178)
11
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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