Company registration number 05758153 (England and Wales)
KAIZEN BONSAI LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
KAIZEN BONSAI LIMITED
COMPANY INFORMATION
Directors
Mrs C M Potter
Mr G W Potter
Secretary
Mrs C M Potter
Company number
05758153
Registered office
Newman & Co
Chartered Accountants
7 Hungate
Beccles
Suffolk
NR34 9TT
Accountants
Waveney Accountants Limited
7 Hungate
BECCLES
Suffolk
NR34 9TT
Business address
2 Church Lane
Belton
Great Yarmouth
Norfolk
NR31 9JL
KAIZEN BONSAI LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
KAIZEN BONSAI LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
8,741
7,446
Current assets
Stocks
96,500
120,000
Cash at bank and in hand
234,705
230,513
331,205
350,513
Creditors: amounts falling due within one year
5
(185,804)
(189,645)
Net current assets
145,401
160,868
Total assets less current liabilities
154,142
168,314
Provisions for liabilities
(1,748)
(1,435)
Net assets
152,394
166,879
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
152,392
166,877
Total equity
152,394
166,879

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 13 August 2026 and are signed on its behalf by:
Mr G W Potter
Director
Company registration number 05758153 (England and Wales)
KAIZEN BONSAI LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
1
Accounting policies
Company information

Kaizen Bonsai Limited is a private company limited by shares incorporated in England and Wales. The registered office is Newman & Co, Chartered Accountants, 7 Hungate, Beccles, Suffolk, NR34 9TT.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% reducing balance
Computers
25% reducing balance
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

KAIZEN BONSAI LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 3 -
1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

KAIZEN BONSAI LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
4
4
KAIZEN BONSAI LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2025
41,616
Additions
4,089
At 31 March 2026
45,705
Depreciation and impairment
At 1 April 2025
34,170
Depreciation charged in the year
2,794
At 31 March 2026
36,964
Carrying amount
At 31 March 2026
8,741
At 31 March 2025
7,446
5
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
22,988
8,280
Corporation tax
4,577
6,489
Other taxation and social security
13,272
10,811
Other creditors
144,967
164,065
185,804
189,645
2026-03-31 2025-04-01 false false false 13 August 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr G W Potter Mr G W Potter Mrs C M Potter 05758153 2025-04-01 2026-03-31 05758153 bus:CompanySecretaryDirector1 2025-04-01 2026-03-31 05758153 bus:Director1 2025-04-01 2026-03-31 05758153 bus:CompanySecretary1 2025-04-01 2026-03-31 05758153 bus:Director2 2025-04-01 2026-03-31 05758153 bus:RegisteredOffice 2025-04-01 2026-03-31 05758153 2026-03-31 05758153 2025-03-31 05758153 core:OtherPropertyPlantEquipment 2026-03-31 05758153 core:OtherPropertyPlantEquipment 2025-03-31 05758153 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 05758153 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 05758153 core:CurrentFinancialInstruments 2026-03-31 05758153 core:CurrentFinancialInstruments 2025-03-31 05758153 core:ShareCapital 2026-03-31 05758153 core:ShareCapital 2025-03-31 05758153 core:RetainedEarningsAccumulatedLosses 2026-03-31 05758153 core:RetainedEarningsAccumulatedLosses 2025-03-31 05758153 core:PlantMachinery 2025-04-01 2026-03-31 05758153 core:ComputerEquipment 2025-04-01 2026-03-31 05758153 core:MotorVehicles 2025-04-01 2026-03-31 05758153 2024-04-01 2025-03-31 05758153 core:OtherPropertyPlantEquipment 2025-03-31 05758153 core:OtherPropertyPlantEquipment 2025-04-01 2026-03-31 05758153 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 05758153 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 05758153 bus:FRS102 2025-04-01 2026-03-31 05758153 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 05758153 bus:FullAccounts 2025-04-01 2026-03-31 xbrli:pure xbrli:shares iso4217:GBP