Katsura Gardens Limited

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

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

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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.

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)

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

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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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