Acorah Software Products - Accounts Production 15.0.600 false true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 04500470 Mr David Dyson Mrs Pamela Dyson Mr & Mrs Dyson true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04500470 2023-01-31 04500470 2024-01-31 04500470 2023-02-01 2024-01-31 04500470 frs-core:CurrentFinancialInstruments 2024-01-31 04500470 frs-core:Non-currentFinancialInstruments 2024-01-31 04500470 frs-core:BetweenOneFiveYears 2024-01-31 04500470 frs-core:ComputerEquipment 2024-01-31 04500470 frs-core:ComputerEquipment 2023-02-01 2024-01-31 04500470 frs-core:ComputerEquipment 2023-01-31 04500470 frs-core:FurnitureFittings 2024-01-31 04500470 frs-core:FurnitureFittings 2023-02-01 2024-01-31 04500470 frs-core:FurnitureFittings 2023-01-31 04500470 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-31 04500470 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-02-01 2024-01-31 04500470 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-31 04500470 frs-core:MotorVehicles 2024-01-31 04500470 frs-core:MotorVehicles 2023-02-01 2024-01-31 04500470 frs-core:MotorVehicles 2023-01-31 04500470 frs-core:PlantMachinery 2024-01-31 04500470 frs-core:PlantMachinery 2023-02-01 2024-01-31 04500470 frs-core:PlantMachinery 2023-01-31 04500470 frs-core:WithinOneYear 2024-01-31 04500470 frs-core:RevaluationReserve 2023-02-01 2024-01-31 04500470 frs-core:RevaluationReserve 2024-01-31 04500470 frs-core:ShareCapital 2024-01-31 04500470 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 04500470 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 04500470 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 04500470 frs-bus:SmallEntities 2023-02-01 2024-01-31 04500470 frs-bus:AuditExemptWithAccountantsReport 2023-02-01 2024-01-31 04500470 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 04500470 frs-bus:OrdinaryShareClass1 2023-02-01 2024-01-31 04500470 frs-bus:OrdinaryShareClass1 2024-01-31 04500470 frs-bus:OrdinaryShareClass3 2023-02-01 2024-01-31 04500470 frs-bus:OrdinaryShareClass3 2024-01-31 04500470 frs-bus:OrdinaryShareClass4 2023-02-01 2024-01-31 04500470 frs-bus:OrdinaryShareClass4 2024-01-31 04500470 1 2023-02-01 2024-01-31 04500470 frs-bus:Director1 2023-02-01 2024-01-31 04500470 frs-bus:Director2 2023-02-01 2024-01-31 04500470 frs-countries:EnglandWales 2023-02-01 2024-01-31 04500470 2022-01-31 04500470 2023-01-31 04500470 2022-02-01 2023-01-31 04500470 frs-core:CurrentFinancialInstruments 2023-01-31 04500470 frs-core:Non-currentFinancialInstruments 2023-01-31 04500470 frs-core:BetweenOneFiveYears 2023-01-31 04500470 frs-core:WithinOneYear 2023-01-31 04500470 frs-core:RevaluationReserve 2023-01-31 04500470 frs-core:ShareCapital 2023-01-31 04500470 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31 04500470 frs-bus:OrdinaryShareClass1 2022-02-01 2023-01-31 04500470 frs-bus:OrdinaryShareClass3 2022-02-01 2023-01-31 04500470 frs-bus:OrdinaryShareClass4 2022-02-01 2023-01-31
Registered number: 04500470
Cascade Water Gardens Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2024
RJM Accountants
Financial Accountants
24 Rayner Drive
Brighouse
West Yorkshire
HD6 2DG
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of Cascade Water Gardens Ltd for the year ended 31 January 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Cascade Water Gardens Ltd for the year ended 31 January 2024 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.
This report is made solely to the directors of Cascade Water Gardens Ltd , as a body, in accordance with the terms of our engagement letter dated 01 March 2019. Our work has been undertaken solely to prepare for your approval the accounts of Cascade Water Gardens Ltd and state those matters that we have agreed to state to the directors of Cascade Water Gardens Ltd , as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cascade Water Gardens Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that Cascade Water Gardens Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Cascade Water Gardens Ltd . You consider that Cascade Water Gardens Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Cascade Water Gardens Ltd . 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 financial statements.
Signed
R J Murray FFA FIPA
14th October 2024
RJM Accountants
Financial Accountants
24 Rayner Drive
Brighouse
West Yorkshire
HD6 2DG
Page 1
Page 2
Balance Sheet
Registered number: 04500470
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 52,810 42,594
52,810 42,594
CURRENT ASSETS
Stocks 5 100,394 181,458
Debtors 6 793 18,339
Cash at bank and in hand 4,650 589
105,837 200,386
Creditors: Amounts Falling Due Within One Year 7 (115,520 ) (181,444 )
NET CURRENT ASSETS (LIABILITIES) (9,683 ) 18,942
TOTAL ASSETS LESS CURRENT LIABILITIES 43,127 61,536
Creditors: Amounts Falling Due After More Than One Year 8 (26,515 ) (50,574 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (3,365 ) (8,484 )
NET ASSETS 13,247 2,478
CAPITAL AND RESERVES
Called up share capital 11 4 4
Revaluation reserve 14 17,500 -
Profit and Loss Account (4,257 ) 2,474
SHAREHOLDERS' FUNDS 13,247 2,478
Page 2
Page 3
For the year ending 31 January 2024 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
Mrs Pamela Dyson
Director
14th October 2024
The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Cascade Water Gardens Ltd Registered number 04500470 is a limited by shares company incorporated in England & Wales. The Registered Office is Low Barn Farm, Copt Hewick, Ripon, North Yorkshire, HG4 5DH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Leasehold 10% straight line basis
Plant & Machinery 20% straight line basis
Motor Vehicles 25% straight line basis
Fixtures & Fittings 10% straight line basis
Computer Equipment 20% straight line basis
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
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Page 5
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 1 1
Sales, marketing and distribution 4 5
5 6
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost or Valuation
As at 1 February 2023 43,116 7,487 65,539 109,474
Additions - 1,796 - 313
Revaluation 17,500 - - -
As at 31 January 2024 60,616 9,283 65,539 109,787
Depreciation
As at 1 February 2023 38,807 5,287 49,564 95,994
Provided during the period 4,309 1,049 (497 ) 2,711
As at 31 January 2024 43,116 6,336 49,067 98,705
Net Book Value
As at 31 January 2024 17,500 2,947 16,472 11,082
As at 1 February 2023 4,309 2,200 15,975 13,480
Computer Equipment Total
£ £
Cost or Valuation
As at 1 February 2023 17,912 243,528
Additions 64 2,173
Revaluation - 17,500
As at 31 January 2024 17,976 263,201
Depreciation
As at 1 February 2023 11,282 200,934
Provided during the period 1,885 9,457
As at 31 January 2024 13,167 210,391
Net Book Value
As at 31 January 2024 4,809 52,810
As at 1 February 2023 6,630 42,594
Page 5
Page 6
5. Stocks
2024 2023
£ £
Stock 90,394 171,458
Finished goods 10,000 10,000
100,394 181,458
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors - (1,128 )
Other taxes and social security 793 -
Directors' loan accounts - 19,467
793 18,339
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 4,800 21,880
Trade creditors 25,367 71,622
Bank loans and overdrafts 30,250 11,119
Corporation tax 8,795 15,769
Other taxes and social security - 1,176
VAT 11,006 20,317
Net wages 1,575 -
Other creditors 1,128 30,891
Accruals and deferred income - 7,348
Directors' loan accounts 32,599 1,322
115,520 181,444
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 11,826 -
Bank loans 13,333 47,755
Directors loan account 1,356 2,819
26,515 50,574
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Page 7
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,800 21,880
Later than one year and not later than five years 11,826 -
16,626 21,880
16,626 21,880
10. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 3,365 8,484
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 4 4
2024 2023
Allotted, called up and fully paid £ £
2 Ordinary Shares of £ 1.00 each 2 2
1 Ordinary B shares of £ 1.00 each 1 1
1 Ordinary C shares of £ 1.00 each 1 1
4 4
12. Pension Commitments
The company operates a defined contribution pension scheme in accordance with the Auto Enrollment Pension regulations for all eligible employees and those entitled. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £16 (PY nil) were due to the fund. They are included in Other Creditors.
13. Directors Advances, Credits and Guarantees
Dividends paid to directors
14. Reserves
Revaluation Reserve
£
Surplus on revaluation 17,500
As at 31 January 2024 17,500
15. Ultimate Controlling Party
The company's ultimate controlling party is Mr & Mrs Dyson by virtue of his ownership of 100% of the issued share capital in the company.
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