| N. T. GARDENS LIMITED | Private company limited by shares | Live |
| LEE GARDENS COMPANY LIMITED | Private company limited by shares | Dissolved |
| FU LAI GARDENS LIMITED | Private company limited by shares | Dissolved |
| NC GARDENS LIMITED | Private company limited by shares | Live |
| Gardens of the Sun Limited | Private company limited by shares | Live |
| Art Gardens Company Limited | | Live |
| Lee Gardens Association Limited | Private company limited by shares | Live |
| CARTWRIGHT GARDENS COMPANY LIMITED | Private company limited by shares | Dissolved |
| OLS GARDENS INVESTMENT LIMITED | Private company limited by shares | Dissolved |
| LANTAU TEA GARDENS LIMITED | Private company limited by shares | Live |
| LEE GARDENS RESTAURANTS, LIMITED | Private company limited by shares | Dissolved |
| RICH GARDENS LIMITED | Private company limited by shares | Dissolved |
| TSIM SHA TSUI GARDENS LIMITED | Private company limited by shares | Live Commenced dormancy on 27-Nov-1999 |
| WINE GARDENS LIMITED | Private company limited by shares | Live |
| WOODHAUGH GARDENS LIMITED | Private company limited by shares | Dissolved |
| Garden&Sea International Outdoor-leisure Corp. Limited | Private company limited by shares | Live |
| GARDENSVILLE ENTERPRISES LIMITED | Private company limited by shares | Dissolved |