EKA Rentals Limited (formerly EKA Rentals & Trading Company Limited)

Registered number

14110973

Unaudited Filleted Accounts

31 January 2026

EKA Rentals Limited (formerly EKA Rentals & Trading Company Limited)

Company Information

Directors

Mr C T J Bolton

Dr A V Bolton

Miss E L Bolton

Miss K N Bolton

Accountants

Keith Graham Services Limited

Chartered Accountants

Suite 2 Wesley Chambers

Queens Road

Aldershot

Hampshire

GU11 3JD

Bankers

Lloyds Bank plc

25 Gresham Street

London

EC2V 7HN

Registered office

23 Main Street

Market Bosworth

Nuneaton

CV13 0JN

Registered number

14110973

EKA Rentals Limited (formerly EKA Rentals & Trading Company Limited)

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of EKA Rentals Limited (formerly EKA Rentals & Trading Company Limited) for the year ended 31 January 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of EKA Rentals Limited (formerly EKA Rentals & Trading Company Limited) for the year ended 31 January 2026 which comprise of the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en /members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of EKA Rentals Limited (formerly EKA Rentals & Trading Company Limited), as a body, in accordance with the terms of our engagement letter dated 26 February 2026. Our work has been undertaken solely to prepare for your approval the accounts of EKA Rentals Limited (formerly EKA Rentals & Trading Company Limited) and state those matters that we have agreed to state to the Board of Directors of EKA Rentals Limited (formerly EKA Rentals & Trading Company Limited), as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than EKA Rentals Limited (formerly EKA Rentals & Trading Company Limited) and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that EKA Rentals Limited (formerly EKA Rentals & Trading Company Limited) has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of EKA Rentals Limited (formerly EKA Rentals & Trading Company Limited). You consider that EKA Rentals Limited (formerly EKA Rentals & Trading Company Limited) is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of EKA Rentals Limited (formerly EKA Rentals & Trading Company Limited). For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Keith Graham Services Limited
Chartered Accountants
Suite 2 Wesley Chambers
Queens Road
Aldershot
Hampshire
GU11 3JD

28 October 2026

EKA Rentals Limited (formerly EKA Rentals & Trading Company Limited)
Registered number:		14110973
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		1,187,446			1,126,549
Investments	4		1,333,436			928,036
			2,520,882			2,054,585

Current assets
Debtors	5	97,668			111,126
Cash at bank and in hand		4,548			24,320
		102,216			135,446

Creditors: amounts falling due within one year	6	(3,662,372)			(3,165,424)

Net current liabilities			(3,560,156)			(3,029,978)

Net liabilities			(1,039,274)			(975,393)

Capital and reserves
Called up share capital			1			1
Fair value reserve	7		(521,856)			(468,254)
Profit and loss account			(517,419)			(507,140)

Shareholder's funds			(1,039,274)			(975,393)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr C T J Bolton
Director
Approved by the board on 28 October 2026

EKA Rentals Limited (formerly EKA Rentals & Trading Company Limited)
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). The company is technically insolvent but for the continued support of the Bolton Holdings Limited group.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover represents the value, of residential and non-residential letting and rental services provided to customers.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Investment properties, vehicles and pictures	Revalued to fair value annually
	Office equipment	20% Straight Line

	Investment properties, vehicles and pictures
	Paragraph 16.7 of FRS 102 requires investment properties and other investments to be measured at fair value at each reporting date. All increases and decreases in value are taken to the profit and loss in the year. Information regarding the valuation method can be seen in notes 3 and 4.

	Judgement of valuers
	The accounts contains estimated figures that are based on assumptions made by the directors that are otherwise uncertain. Estimates are made taking into account historical experience, current trends and other relevant factors. However, because balances cannot be determined with certainty, actual results could be different from the estimates.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			1		1


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 February 2025	1,125,775		1,290		1,127,065
	Additions	81,120		4,963		86,083
	Surplus on revaluation	(24,012)		-		(24,012)
	At 31 January 2026	1,182,883		6,253		1,189,136

	Depreciation
	At 1 February 2025	-		516		516
	Charge for the year	-		1,174		1,174
	At 31 January 2026	-		1,690		1,690

	Net book value
	At 31 January 2026	1,182,883		4,563		1,187,446
	At 31 January 2025	1,125,775		774		1,126,549


	Freehold land and buildings:			2026		2025
£					£
	Historical cost			1,574,372		1,493,252
	Cumulative depreciation based on historical cost			-		-
				1,574,372		1,493,252
	The valuation work was carried out by Mr C T J Bolton, a director in the company, as at the 31 January 2026. This valuation was calculated through the use of freely available online property valuation websites, adjusted for timing based on any movements for the year end and Mr Bolton's knowledge and understanding of the property market in the local area.


4	Investments
Investments in
subsidiary			Other
undertakings			investments		Total
£			£		£
	Cost
	At 1 February 2025	615,671		312,365		928,036
	Transfer of property and cash assets to subsidiary	-		434,990		434,990
	Revaluation included in the profit and loss	-		(29,590)		(29,590)

	At 31 January 2026	615,671		717,765		1,333,436

	Historical cost
	At 1 February 2025	615,671		413,142
	At 31 January 2026	615,671		848,132

	The valuation work was carried out by Mr C T J Bolton, a director in the company, as at the 31 January 2026. This was calculated through the use of freely available online car auctions and attendance at auctions, adjusted for timing based on any movements for the year end and Mr Bolton's knowledge and understanding of the motor investment market. The value of other Investments was confirmed as accurate by Ewbank's Auctioneers.


5	Debtors			2026		2025
£					£

	Trade debtors			3,332		29,828
	Amounts owed by group undertakings and undertakings in which the company has a participating interest			89,872		78,443
	Other debtors			4,464		2,855
				97,668		111,126


6	Creditors: amounts falling due within one year			2026		2025
£					£

	Trade creditors			6,585		2,910
	Amounts owed to group undertakings and undertakings in which the company has a participating interest			3,650,429		3,157,429
	Other creditors			5,358		5,085
				3,662,372		3,165,424


7	Revaluation reserve			2026		2025
£					£

	At 1 February 2025			(468,254)		(868,011)
	Loss on revaluation of land and buildings			(53,602)		(80,286)
	Released on disposal			-		480,043

	At 31 January 2026			(521,856)		(468,254)


8	Related party transactions

	The company has taken advantage of the exemption in Financial Reporting Standards 102 not to disclose related party transactions with wholly owned group undertakings. During the year the company rented office space from BigPaws4Thought Ltd, a company limited by guarantee, for £3,000 (2025: £12,000). Mr C T J Bolton is a director of this company. During the year the company disposed of a motor vehicle in an arms length transaction with Mr C T J Bolton, a director of the company.


9	Controlling party

	The ultimate controlling party during the year is Bolton Holdings Limited, due to its shareholding. Its registered office is: 23 Main Street Market Bosworth Nuneaton CV13 0JN


10	Other information

	EKA Rentals Limited (formerly EKA Rentals & Trading Company Limited) is a private company limited by shares and incorporated in England. Its registered office is:
	23 Main Street
	Market Bosworth
	Nuneaton
	CV13 0JN

	The financial statements are presented in Sterling, which is the functional currency of the company.