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Company Registration No. 10401667 (England and Wales)
ESSAR INVESTMENTS LIMITED Unaudited accounts for the year ended 31 October 2025
ESSAR INVESTMENTS LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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ESSAR INVESTMENTS LIMITED Company Information for the year ended 31 October 2025
Director
Mr Sanjay Batra
Company Number
10401667 (England and Wales)
Registered Office
Falconridge Gables Park Gravesend Road, Wrotham Sevenoaks Kent TN5 7QD United Kingdom
Accountants
Harrison Bernstein Ltd 10 Harmer Street Gravesend Kent DA12 2AX
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ESSAR INVESTMENTS LIMITED Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Current assets
Debtors
4
159,914
159,914
Cash at bank and in hand
39,570
40,106
199,484
200,020
Creditors: amounts falling due within one year
5
(54,316)
(59,777)
Net current assets
145,168
140,243
Total assets less current liabilities
145,168
140,243
Creditors: amounts falling due after more than one year
6
(472,834)
(433,654)
Net liabilities
(327,666)
(293,411)
Capital and reserves
Called up share capital
1
1
Profit and loss account
(327,667)
(293,412)
Shareholders' funds
(327,666)
(293,411)
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 13 July 2026 and were signed on its behalf by
Mr Sanjay Batra Director Company Registration No. 10401667
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ESSAR INVESTMENTS LIMITED Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
ESSAR INVESTMENTS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 10401667. The registered office is Falconridge Gables Park, Gravesend Road, Wrotham, Sevenoaks, Kent, TN5 7QD, United Kingdom.
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.
4
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
159,914
159,914
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
26,821
36,381
VAT
11,045
8,470
Taxes and social security
2,989
1,465
Loans from directors
9,071
9,071
Accruals
4,390
4,390
54,316
59,777
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Amounts owed to group undertakings and other participating interests
472,834
433,654
7
Transactions with related parties
Enkay Investments Limited - Holding Company Amount due to the related party - £468,584 - (LY: £429,404) GR Fitness Limited - Subsidiary of the same holding company Amount due to the related party - £2,050 - (LY: £2,050) SK Gym Group Limited - Subsidiary of the same holding company Amount due to the related party - £2,200 - (LY: £2,200)
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ESSAR INVESTMENTS LIMITED Notes to the Accounts for the year ended 31 October 2025
8
Controlling party
The company's ultimate controlling party is Enkay Investments Limited by virtue of their ownership of 100% of the issued share capital in the company
9
Average number of employees
During the year the average number of employees was 7 (2024: 6).
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