The restructuring involved Gardman's four operating companies in the UK, the USA and Australia being acquired by a new parent company, GGML Ltd, which is in turn owned by Gardman Group Limited.
It also included a balance sheet restructuring and a substantial reduction in the group’s debt.
The group will continue with the same management team.
Chief executive Mark Pearson said: "We are delighted to have completed the restructuring through a well-managed process which has not impacted any of the group’s customers, suppliers or staff. We have a very clear vision for the future, a strong and committed management team, and we now have the right capital structure which will allow us to invest further in growth both here in the UK and internationally."
Chairman Jonathan Halford said: "The financial restructuring of Gardman is an extremely positive move for the business which had been held back by the burden of debt arising from the sale in 2007 and the challenging market conditions in following years. The restructuring has given the company a robust balance sheet, with a modest level of debt and substantial liquidity, and with that solid footing I am confident that we will make great progress in driving our business forward."