Registration number: 01573235

Enidvale Limited trading as BK Grain Handling Engineers

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 9

Enidvale Limited trading as BK Grain Handling Engineers

(Registration number: 01573235)
Balance Sheet as at 28 February 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	1,761,124	1,783,468
Current assets
Stocks	5	9,000	9,000
Debtors	6	1,825,008	1,099,295
Cash at bank and in hand		415,120	493,808
		2,249,128	1,602,103
Creditors: Amounts falling due within one year	7	(3,255,191)	(2,463,321)
Net current liabilities		(1,006,063)	(861,218)
Total assets less current liabilities		755,061	922,250
Creditors: Amounts falling due after more than one year	7	(57,405)	(43,717)
Provisions for liabilities		(358,905)	(373,078)
Net assets		338,751	505,455
Capital and reserves
Called up share capital		100	100
Retained earnings		338,651	505,355
Shareholders' funds		338,751	505,455

Enidvale Limited trading as BK Grain Handling Engineers

(Registration number: 01573235)
Balance Sheet as at 28 February 2026

For the financial year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 17 August 2026 and signed on its behalf by:
 

......................................... W A Bird Director

Enidvale Limited trading as BK Grain Handling Engineers

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Littlecote Road
Froxfield
Nr Marlborough
Wiltshire
SN8 3JY

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The directors believe the company has adequate resources to continue in operational existence such that they believe the continued use of the going concern basis to be appropriate.

The company had net current liabilities at the balance sheet date. Enidvale Limited has the support of Enidvale Holdings Limited and within current liabilities is a balance of £1,240,394 which is due to Enidvale Holdings Limited. This balance would not be called in if it would compromise the company's going concern status.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

In respect of long term contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.

Tax

The tax expense for the period comprises current tax payable and deferred tax.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Enidvale Limited trading as BK Grain Handling Engineers

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	15% reducing balance
Fixtures and fittings	25% straight line
Motor vehicles	25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Enidvale Limited trading as BK Grain Handling Engineers

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 30 (2025 - 29).

Enidvale Limited trading as BK Grain Handling Engineers

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

4	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Motor vehicles  £	Total £
Cost or valuation
At 1 March 2025	152,977	2,072,261	1,041,074	3,266,312
Additions	34,179	174,500	327,538	536,217
Disposals	(13,572)	-	(407,027)	(420,599)
At 28 February 2026	173,584	2,246,761	961,585	3,381,930
Depreciation
At 1 March 2025	116,164	959,775	406,905	1,482,844
Charge for the year	24,288	174,980	203,688	402,956
Eliminated on disposal	(13,572)	-	(251,422)	(264,994)
At 28 February 2026	126,880	1,134,755	359,171	1,620,806
Carrying amount
At 28 February 2026	46,704	1,112,006	602,414	1,761,124
At 28 February 2025	36,813	1,112,486	634,169	1,783,468

5

Stocks

	2026 £	2025 £
Other inventories	9,000	9,000

6

Debtors

Current	2026 £	2025 £
Trade debtors	1,399,246	722,853
Prepayments	384,243	-
Other debtors	41,519	376,442
	1,825,008	1,099,295

Enidvale Limited trading as BK Grain Handling Engineers

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	8	11,712	5,477
Trade creditors		577,738	410,567
Amounts owed to group undertakings	9	1,377,834	1,119,316
Taxation and social security		360,481	158,184
Other creditors		927,426	769,777
		3,255,191	2,463,321