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Registered number: 12933961 ZCLAD NATURAL STONE CLADDING LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 OCTOBER 2025
ZCLAD NATURAL STONE CLADDING LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ZCLAD NATURAL STONE CLADDING LIMITED FOR THE YEAR ENDED 31 OCTOBER 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of ZCLAD NATURAL STONE CLADDING LIMITED for the year ended 31 October 2025 which comprise the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the director of ZCLAD NATURAL STONE CLADDING LIMITED in accordance with the terms of our engagement letter dated 18 November 2020. Our work has been undertaken solely to prepare for your approval the financial statements of ZCLAD NATURAL STONE CLADDING LIMITED and state those matters that we have agreed to state to the director of ZCLAD NATURAL STONE CLADDING LIMITED in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ZCLAD NATURAL STONE CLADDING LIMITED and its director for our work or for this report. It is your duty to ensure that ZCLAD NATURAL STONE CLADDING LIMITED has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of ZCLAD NATURAL STONE CLADDING LIMITED. You consider that ZCLAD NATURAL STONE CLADDING LIMITED is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of ZCLAD NATURAL STONE CLADDING LIMITED. 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 statutory financial statements. The Woodstock Accountancy Practice Limited Chartered Accountants 3a Market Place Woodstock OX20 1SY 13 February 2026 Page 1
ZCLAD NATURAL STONE CLADDING LIMITED REGISTERED NUMBER: 12933961 BALANCE SHEET AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 259,498 |  | 325,431
|  |  | 259,498 |  | 325,431
Current assets |  |  |  |  |
Stocks | 5 | 547,358 |  | 542,614 |
Debtors: amounts falling due within one year | 6 | 141,069 |  | 206,589 |
Cash at bank and in hand | 7 | 112,715 |  | 76,849 |
|  | 801,142 |  | 826,052 |
Creditors: amounts falling due within one year | 8 | (435,176) |  | (647,942) |
Net current assets |  |  | 365,966 |  | 178,110
Total assets less current liabilities |  |  | 625,464 |  | 503,541
Net assets |  |  | 625,464 |  | 503,541
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 130 |  | 130
Profit and loss account |  |  | 625,334 |  | 503,411
|  |  | 625,464 |  | 503,541
Page 2
ZCLAD NATURAL STONE CLADDING LIMITED REGISTERED NUMBER: 12933961 BALANCE SHEET (CONTINUED) AS AT 31 OCTOBER 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 13 February 2026.
D Bagnall
Director
The notes on pages 4 to 10 form part of these financial statements. Page 3
ZCLAD NATURAL STONE CLADDING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
ZClad Natural Stone Cladding Limited, Company Registration: 12933961. A private limited company limited by share incorporated in England and Wales. Registered office address: 3a Market Place, Woodstock, Oxfordshire, OX20 1SY. The principal activity of the company is that of the import of garden products and specialist construction materials. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. 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 following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Page 4
ZCLAD NATURAL STONE CLADDING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.4 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.7 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 5
ZCLAD NATURAL STONE CLADDING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.8 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.9 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | 25% | reducing balance
|  |  |  | Plant and machinery | - | 25% | reducing balance
|  |  |  | Motor vehicles | - | 15% | reducing balance
|  |  |  | Fixtures and fittings | - | 25% | reducing balance
|  |  |  | Office equipment | - | 25% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.10 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.11 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 6
ZCLAD NATURAL STONE CLADDING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.12 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.13 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.14 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 6 (2024 - 5).
Page 7
ZCLAD NATURAL STONE CLADDING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
4. | Tangible fixed assets
|  | Freehold property | Plant & machinery | Motor vehicles | Fixtures & fittings | Office equipment | Total
|  | £ | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |  |
| At 1 November 2024 | 98,489 | 20,043 | 348,954 | 6,133 | 6,897 | 480,516
| Additions | - | - | - | - | 2,426 | 2,426
| Disposals | - | - | (17,400) | - | - | (17,400)
| At 31 October 2025 | 98,489 | 20,043 | 331,554 | 6,133 | 9,323 | 465,542
| Depreciation |  |  |  |  |  |
| At 1 November 2024 | 28,130 | 5,580 | 117,255 | 1,624 | 2,497 | 155,086
| Charge for the year on owned assets | 17,590 | 3,616 | 33,717 | 1,127 | 1,195 | 57,245
| Disposals | - | - | (6,287) | - | - | (6,287)
| At 31 October 2025 | 45,720 | 9,196 | 144,685 | 2,751 | 3,692 | 206,044
| Net book value |  |  |  |  |  |
| At 31 October 2025 | 52,769 | 10,847 | 186,869 | 3,382 | 5,631 | 259,498
| At 31 October 2024 | 70,359 | 14,463 | 231,699 | 4,510 | 4,400 | 325,431
5. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Finished goods and goods for resale | 547,358 | 542,614
|  | 547,358 | 542,614
Page 8
ZCLAD NATURAL STONE CLADDING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 141,069 | 192,881
| Prepayments and accrued income | - | 13,708
|  | 141,069 | 206,589
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 112,715 | 76,849
|  | 112,715 | 76,849
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 145,691 | 433,398
| Corporation tax | 58,298 | -
| Other taxation and social security | 73,962 | 69,710
| Obligations under finance lease and hire purchase contracts | 1,750 | 12,250
| Other creditors | 155,475 | 132,035
| Accruals and deferred income | - | 549
|  | 435,176 | 647,942
9. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £3,760 (2024 - £3,104). Contributions totalling £1,791 (2024 - £1,479) were pay ble to the fund at the balance sheet date and are included in creditors. Page 9
ZCLAD NATURAL STONE CLADDING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
10. | Related party transactions
| At the balance sheet date, the Director, Mr D Bagnall, had advanced fund to the company, interest free and unsecured. Details of the balance sheet are set out below and disclosed wthin Other Creditors; Amounts failing due within one year.
|  | 2025 | 2024
|  | £ | £
| Mr D Bagnall | 153,687 | 130,556
Page 10