Zircon AC Group Limited Accounts






Zircon AC Group Limited

	Company No. 10252763
		Information for Filing with The Registrar
		31 January 2026

The Directors present their report and the accounts for the year ended 31 January 2026.

Principal activities
The principal activity of the company during the year under review was Activities of head office.




Directors

The Directors who served at any time during the year were as follows:

J. Hunter
S. Roper
P. Wainwright







































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

S. Roper
Director
30 October 2026

at	31 January 2026
Company No.		10252763	Notes	2026	2025
				£	£
Fixed assets

	Tangible assets		4	95,945	118,908
	Investment property		5	766,911	766,911
	Investments		6	1,034,546	1,034,546
				1,897,402	1,920,365
Current assets

	Debtors		7	273,649	187,966

	Cash at bank and in hand			16,978	66,255
				290,627	254,221
Creditors: Amount falling due within one year			8	(322,582)	(243,720)
Net current (liabilities)/assets				(31,955)	10,501
Total assets less current liabilities				1,865,447	1,930,866
Creditors: Amounts falling due after more than one year			9	(447,985)	(451,026)
Provisions for liabilities
	Deferred taxation			(2,535)	(5,643)

Net assets				1,414,927	1,474,197

Capital and reserves
	Called up share capital			10	10
	Share premium account		11	37,305	37,305
	Revaluation reserve		11	1,034,370	1,034,370

	Profit and loss account		11	343,242	402,512

Total equity				1,414,927	1,474,197



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 30 October 2026 and signed on its behalf by:
S. Roper
Director
30 October 2026

for the year ended 31 January 2026

General information

Zircon AC Group Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 10252763

Its registered office is:

Unit 6,

4/20 New Hythe Business Park

Bellingham Way

Aylesford

ME20 7HP

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• 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 economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

25%% Reducing Balance

Motor vehicles

25%% Reducing Balance

Furniture, fittings and equipment

20%/25%% Straight line/reducing balance

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other 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.

Defined contribution pensions

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 payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	8	7

4	Tangible fixed assets
			Plant and machinery	Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£	£
		Cost or revaluation
		At 1 February 2025	50,218	131,527	3,294	185,039
		Additions	3,000	-	-	3,000



		At 31 January 2026	53,218	131,527	3,294	188,039
		Depreciation
		At 1 February 2025	6,897	57,542	1,692	66,131
		Charge for the year	6,866	18,496	601	25,963



		At 31 January 2026	13,763	76,038	2,293	92,094
		Net book values
		At 31 January 2026	39,455	55,489	1,001	95,945
		At 31 January 2025	43,321	73,985	1,602	118,908

5	Investment property
			Freehold Investment Property
			£
		Valuation
		At 1 February 2025	766,911



		At 31 January 2026	766,911

6	Investments
			Investment in Subsidiaries	Total
			£	£
		Cost or valuation
		At 1 February 2025	1,034,546	1,034,546



		At 31 January 2026	1,034,546	1,034,546
		Provisions/Impairment





		Net book values
		At 31 January 2026	1,034,546	1,034,546
		At 31 January 2025	1,034,546	1,034,546

7	Debtors
			2026	2025
			£	£
		Trade debtors	63,642	-
		Amounts owed by group undertakings	165,602	148,602




		Other debtors	27,932	23,872
		Prepayments and accrued income	16,473	15,492
			273,649	187,966

8	Creditors:
		amounts falling due within one year
			2026	2025
			£	£

		Bank loans and overdrafts	-	32,433

		Obligations under finance lease and hire purchase contracts	3,345	6,210
		Trade creditors	30,373	6,123
		Amounts owed to group undertakings	251,558	178,512
		Taxes and social security	28,234	13,116
		Loans from directors	7,870	5,452
		Other creditors	-	674
		Accruals and deferred income	1,202	1,200
			322,582	243,720

9	Creditors:
		amounts falling due after more than one year
			2026	2025
			£	£

		Bank loans and overdrafts	447,985	448,224

		Obligations under finance lease and hire purchase contracts	-	2,802




			447,985	451,026

Share Capital

100 £0.10 ordinary shares fully paid

11	Reserves
			Revaluation Reserve	Total other reserves
			£	£
		At 1 February 2024	1,034,370	1,034,370



		At 31 January 2025 and 1 February 2025	1,034,370	1,034,370



		At 31 January 2026	1,034,370	1,034,370

		Revaluation reserve - reflects the revaluation of property other than investment properties.

		Share premium account - includes any premiums received on issue of share capital. Any transaction costs associated with the issuing of shares are deducted from share premium.
		Profit and loss account - includes all current and prior period retained profits and losses.