KOI & WATER GARDENS LIMITED


Directors	RICHARDS, Andrew Charles
	RICHARDS, Tracey Ann


Company Secretary	RICHARDS, Tracey Ann


Registered Address	10 Croydon Lane
	Banstead
	SM7 3AS


Registered Number	05697670 (England and Wales)

Statement of Financial Position
30 April 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		380,550		391,984
			380,550		391,984
Current assets
Stocks	5	65,700		98,300
Debtors	6	204,870		204,258
Cash at bank and on hand		205,619		139,895
		476,189		442,453
Creditors amounts falling due within one year	7	(78,190)		(87,326)
Net current assets (liabilities)			397,999		355,127
Total assets less current liabilities			778,549		747,111
Provisions for liabilities	8		(79,243)		(89,349)
Net assets			699,306		657,762
Capital and reserves
Called up share capital			1,099		1,099
Profit and loss account			698,207		656,663
Shareholders' funds			699,306		657,762

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 24 November 2025, and are signed on its behalf by:

RICHARDS, Andrew Charles
Director
Registered Company No. 05697670

KOI & WATER GARDENS LIMITED

Notes to the Financial Statements
for the year ended 30 April 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	Turnover represents sales of goods net of VAT and trade discounts and the value of services provided under contracts to the extent that there is a right to consideration. Turnover is recognised when the goods are physically delivered to the customer and services is recorded at the value of the consideration due.

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

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	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.

Deferred tax

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.

	Intangible assets
	Goodwill, being the amount paid in connection with the acquisition of a business in 2010, has been amortised evenly over its estimated useful life of ten years.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	-	5
Plant and machinery	15	-
Fixtures and fittings	15	-
Vehicles	25	-
Office Equipment	15	-

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	15		14

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 May 24	9,650	9,650
At 30 April 25	9,650	9,650
Amortisation and impairment
At 01 May 24	9,650	9,650
At 30 April 25	9,650	9,650
Net book value
At 30 April 25	-	-
At 30 April 24	-	-

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£	£
Cost or valuation
At 01 May 24	105,681	78,328	121,890	637,213	40,049	983,161
Additions	-	-	24,064	45,270	-	69,334
At 30 April 25	105,681	78,328	145,954	682,483	40,049	1,052,495
Depreciation and impairment
At 01 May 24	89,681	67,653	49,914	355,424	28,505	591,177
Charge for year	4,000	1,601	24,010	49,401	1,756	80,768
At 30 April 25	93,681	69,254	73,924	404,825	30,261	671,945
Net book value
At 30 April 25	12,000	9,074	72,030	277,658	9,788	380,550
At 30 April 24	16,000	10,675	71,976	281,789	11,544	391,984

5.	Stocks

	2025	2024
	£	£
Other stocks	65,700	98,300
Total	65,700	98,300

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	-	11,473
Other debtors	47,823	39,738
Total	47,823	51,211

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	9,456	2,623
Taxation and social security	53,674	26,113
Other creditors	15,060	58,590
Total	78,190	87,326

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	79,243	89,349
Total	79,243	89,349

9.	Further information regarding the company's financial position
	The company has entered into a debenture with Barclays Bank PLC which contains fixed charges, negative pledge and floating charges over all the property or undertaking of the company.