Cascade Water Gardens Ltd

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Report to the directors on the preparation of the unaudited statutory accounts of Cascade Water Gardens Ltd for the year ended 31 January 2026

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 2026 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.

R J Murray FFA FIPA

16th October 2026

RJM Accountants

Financial Accountants

24 Rayner Drive

Brighouse

West Yorkshire

HD6 2DG

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Cascade Water Gardens Ltd

Balance Sheet

As At 31 January 2026

Balance Sheet

Registered number: 04500470

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		49,097		46,681

			49,097		46,681
CURRENT ASSETS
Stocks	5	103,397		111,966
Debtors	6	(35,108 )		5,364
Cash at bank and in hand		54,526		3,703

		122,815		121,033
Creditors: Amounts Falling Due Within One Year	7	(138,274 )		(109,478 )

NET CURRENT ASSETS (LIABILITIES)			(15,459 )		11,555

TOTAL ASSETS LESS CURRENT LIABILITIES			33,638		58,236

Creditors: Amounts Falling Due After More Than One Year	8		(35,021 )		(66,540 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	10		(3,307 )		(3,307 )

NET LIABILITIES			(4,690 )		(11,611 )

CAPITAL AND RESERVES
Called up share capital	11		4		4
Revaluation reserve	14		17,500		17,500
Profit and Loss Account			(22,194 )		(29,115 )

SHAREHOLDERS' FUNDS			(4,690)		(11,611)

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Cascade Water Gardens Ltd

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 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

16th October 2026

The notes on pages 4 to 7 form part of these financial statements.

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Cascade Water Gardens Ltd

Notes to the Financial Statements

For The Year Ended 31 January 2026

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 the 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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Cascade Water Gardens Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2026	2025
Office and administration	1	1
Sales, marketing and distribution	4	4

	5	5

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 February 2025	60,616	10,839	65,539	110,864
Additions	-	3,866	-	2,091

As at 31 January 2026	60,616	14,705	65,539	112,955

Depreciation
As at 1 February 2025	43,116	7,572	52,783	101,340
Provided during the period	-	1,042	-	1,810

As at 31 January 2026	43,116	8,614	52,783	103,150

Net Book Value
As at 31 January 2026	17,500	6,091	12,756	9,805

As at 1 February 2025	17,500	3,267	12,756	9,524


	Computer Equipment	Total
	£	£
Cost
As at 1 February 2025	18,707	266,565
Additions	167	6,124

As at 31 January 2026	18,874	272,689

Depreciation
As at 1 February 2025	15,073	219,884
Provided during the period	856	3,708

As at 31 January 2026	15,929	223,592

Net Book Value
As at 31 January 2026	2,945	49,097

As at 1 February 2025	3,634	46,681

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Cascade Water Gardens Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

5. Stocks

	2026	2025
	£	£
Finished goods	103,397	111,966

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	(35,108 )	(1,128 )
VAT	-	4,665

	(35,108 )	3,537
Due after more than one year
Directors' loan account	-	1,827

	(35,108 )	5,364

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	31,940	53,152
Bank loans and overdrafts	18,534	20,502
Corporation tax	10,070	3,685
Other taxes and social security	1,276	1,356
VAT	20,887	-
Directors' loan accounts	55,567	30,783

	138,274	109,478

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

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	4,817	11,430
Bank loans	30,204	55,110

	35,021	66,540

9. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Later than one year and not later than five years	4,817	11,430

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Cascade Water Gardens Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

10. Deferred Taxation

The provision for deferred tax is made up as follows:

	2026	2025
	£	£
Other timing differences	3,307	3,307

11. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	4	4

	2026	2025
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	Profit and Loss Account
	£	£
As at 1 February 2025	17,500	(29,115 )
Profit for the year and total comprehensive income	-	37,421

Dividends paid	-	(30,500)

As at 31 January 2026	17,500	(22,194 )

15. Ultimate Controlling Party

The company's ultimate controlling party is Mr & Mrs Dyson by virtue of their ownership of 100% of the issued share capital in the company.

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