<?php
 //customarray just for sample // actually they are categoryname
    $customArray = array('abc','def','ghi','jkl','mno','pqr');
    $col = 5;
    $menus = count($customArray);
    ?>

<?php foreach($customArray as $key=>$value) {?>
     <ul class="test">
                    <li class="0">
                        <ul>
                            <li>abc</li>
                            <li>def</li>
                        </ul>
                    </li>
                    <li class="1">ghi</li>
                    <li class="2">jkl</li>
                    <li class="3">mno</li>
                    <li class="4">pqr</li>
    </ul>
<?php } ?>

<?php foreach($customArray as $key=>$value) {?>
         <ul class="test">
                        <li class="0">
                            <ul>
                                <li>abc</li>
                                <li>def</li>
                            </ul>
                        </li>
                        <li class="1">
                           <ul>
                                <li>ghi</li>
                                <li>jkl</li>
                            </ul>
                        </li>
                        <li class="2">mno</li>
                        <li class="3">pqr</li>
                        <li class="4">stu</li>
        </ul>
    <?php } ?>

<ul class="test">
            <li class="0">
                <ul>
                    <li>abc</li>
                    <li>def</li>
                </ul>
            </li>
            <li class="1">
                <ul>
                    <li>abc</li>
                    <li>def</li>
                </ul>
            </li>
            <li class="2">
                <ul>
                    <li>abc</li>
                    <li>def</li>
                </ul>
            </li>
            <li class="3">abc</li>
            <li class="4">abc</li>
    </ul>

<ul class="test">
            <li class="0">
                <ul>
                    <li>abc</li>
                    <li>def</li>
                </ul>
            </li>
            <li class="1">
                <ul>
                    <li>abc</li>
                    <li>def</li>
                </ul>
            </li>
            <li class="2">
                <ul>
                    <li>abc</li>
                    <li>def</li>
                </ul>
            </li>
            <li class="3">
                <ul>
                    <li>abc</li>
                    <li>def</li>
                </ul>
            </li>
            <li class="4">abc</li>
    </ul>