KLAFS UK LIMITED

• ◆

  Audit opinion: Qualified

  Latest auditor's report carried a non-clean opinion.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

1. KLAFS UK LIMITED 2026-01-02 → present
2. GUNCAST SWIMMING POOLS LIMITED 2000-05-22 → 2026-01-02

Accounting basis

FRS 102

Reporting scope

Consolidated group

Auditor

Beevers and Struthers

Audit opinion

Qualified

Going concern

Affirmed

“Although the 2024 gross margins were poor and affected by cost of sales and inflationary impact, the directors are confident the margin will return to historical levels in 2025. The confidence is due to recruiting a full time Commercial and Finance Director who will review costs and ensure the costs are managed on a regular basis. Some of this work has involved some procedures changing within the business in relation to purchasing and storing the materials. Other procedures are currently being reviewed and put in place in relation to speeding up the process to quote new jobs. The directors have reviewed the pipeline of committed and potential projects up to February 2026, and regularly do so. The combined committed project value and pro rated pipeline value exceeds the same position 12 months previous by circa two million, so the directors consider this position to be strong. The directors monitor cash flow very regularly to assess whether any cash flow issues may arise. If any short to medium term cash flow issues were to arise Guncast has intercompany lending available from the ultimate parent company within the Group. In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.”

Group structure

1. KLAFS UK LIMITED · parent
   1. Drom UK Limited 100% · England · Design and construction of wet leisure installs.

Significant events

• “During 2024 the main focus for the directors was to maximise the benefits from the Drom acquisition in 2023. The benefits from the acquisition was that Guncast would now be able to utilise the wellness showroom in Chertsey (Surrey) along with gaining an existing client base as Drom has traded for 20 years. Drom was known for operating at the higher end of the wellness market and would therefore make an excellent addition to Guncast's operations. Furthermore, another benefit from the acquisition is that Guncast would have support in the design and sale of specialist wellness cabins (saunas & steam rooms, ect) when designing the swimming pool schemes and installations.”
• “Stephane Bouvier resigned as a director on 22nd April 2024.”
• “On 7 July 2023, Guncast Swimming Pools Limited acquired 90% of the issued share capital of Drom UK Limited, obtaining control. On 15 January 2024, Guncast Swimming Pools Limited acquired the remaining 10% of the issued share capital of Drom UK Limited.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

5

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.