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Registered number: 07533507
Katsura Gardens Limited
Financial Statements
For The Year Ended 31 March 2025
Katsura Gardens Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Katsura Gardens Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 07533507

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 19,267 |  | 32,254
|  |  | 19,267 |  | 32,254
CURRENT ASSETS
Stocks | 5 | 21,781 |  | 2,355 |
Debtors | 6 | 64,469 |  | 55,276 |
Cash at bank and in hand |  | 1,748 |  | 10,153 |
|  | 87,998 |  | 67,784 |
Creditors: Amounts Falling Due Within One Year | 7 | (111,181 ) |  | (81,598 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (23,183 ) |  | (13,814 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (3,916 ) |  | 18,440
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (2,517 ) |  | (8,369 )
NET (LIABILITIES)/ASSETS |  |  | (6,433 ) |  | 10,071
CAPITAL AND RESERVES
Called up share capital | 11 |  | 11 |  | 11
Profit and Loss Account |  |  | (6,444 ) |  | 10,060
SHAREHOLDERS' FUNDS |  |  | (6,433) |  | 10,071

Page 1
Page 2
Katsura Gardens Limited
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
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

Mr P M Samways Director
22 October 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Katsura Gardens Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Katsura Gardens Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07533507 . The registered office is Yew Tree House, Lewes Road, Forest Row, East Sussex, RH18 5AA.
The company's principal activity continues to be that of landscape gardening.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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% SL
Plant & Machinery | 10% SL
Motor Vehicles | 25% SL
Fixtures & Fittings | 25% SL
Computer Equipment | 25% SL

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 the profit and loss account as incurred.
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Katsura Gardens Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
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. Cash and Cash Equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 7)
7 7
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 April 2024 | 5,701 | 26,810 | 54,079 | 1,109 | 87,699
As at 31 March 2025 | 5,701 | 26,810 | 54,079 | 1,109 | 87,699
Depreciation
As at 1 April 2024 | 5,130 | 12,047 | 37,518 | 750 | 55,445
Provided during the period | 571 | 2,681 | 9,458 | 277 | 12,987
As at 31 March 2025 | 5,701 | 14,728 | 46,976 | 1,027 | 68,432

...CONTINUED
Page 4
Page 5
Katsura Gardens Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025 | - | 12,082 | 7,103 | 82 | 19,267
As at 1 April 2024 | 571 | 14,763 | 16,561 | 359 | 32,254

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 3,610 |  | 2,355
Work in progress | 18,171 |  | -
| 21,781 |  | 2,355

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 56,867 |  | 33,519
Other debtors | 7,602 |  | 21,757
| 64,469 |  | 55,276

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 3,702 |  | 3,702
Trade creditors | 24,394 |  | 34,941
Bank loans and overdrafts | 2,150 |  | 2,150
Other creditors | 77,331 |  | 36,000
Taxation and social security | 3,604 |  | 4,805
| 111,181 |  | 81,598

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 2,159 |  | 5,861
Bank loans | 358 |  | 2,508
| 2,517 |  | 8,369

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Katsura Gardens Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
9. Loans
An analysis of the maturity of loans is given below:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts falling due within one year or on demand:
Bank loans | 2,150 |  | 2,150

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts falling due between one and five years:
Bank loans | 358 |  | 2,508

10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 3,702 |  | 3,702
Later than one year and not later than five years | 2,159 |  | 5,861
| 5,861 |  | 9,563
| 5,861 |  | 9,563

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 11 |  | 11

12. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.
During the year the charge to the profit and loss account in respect of defined contribution schemes was £2,755.
At the balance sheet date contributions of £555 (2024: £550) were due to the fund and are included in creditors.
13. Directors Advances, Credits and Guarantees
Included in other creditors due within one year are loans from the director, Mr P Samways amounting to £25,827 (2024 - £26).
14. Controlling Parties
The company was controlled throuhout the current and previous period by it's director, Mr P Samways by virtue of the fact they own all of the company’s ordinary issued share capital.
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