14. Investment in subsidiaries

Company

2025 
£’000

2024 
£’000

Shares in Group undertakings – at cost

30,822

30,822

Registered office

Ownership

Country

Principal activities

Directly owned subsidiaries

Zotefoams International Limited

675 Mitcham Road, Croydon CR9 3AL

100%

UK

Holding company

Zotefoams Pension Trustees Limited

675 Mitcham Road, Croydon CR9 3AL

100%

UK

Acts as trustee of the Group’s pension schemes

Indirectly owned subsidiaries

Zotefoams Inc

Corporation Trust Center, 1209 Orange Street, Wilmington, New Castle, Delaware

100% A

USA

Purchases, manufactures and distributes cross-linked block foams

Zotefoams Midwest LLC

Corporation Trust Center, 1209 Orange Street, Wilmington, New Castle, Delaware

100% B

USA

Trading company supplying specialist materials for the construction industry

MuCell Extrusion LLC

Corporation Trust Center, 1209 Orange Street, Wilmington, New Castle, Delaware

100% B

USA

Licenses microcellular foam technology

Zotefoams U.K. Limited (formerly
Zotefoams Operations Limited)

675 Mitcham Road, Croydon CR9 3AL

100% A

UK

From 1 January 2026 purchases, manufactures and distributes cross-linked block foams

Zotefoams Technology Limited

675 Mitcham Road, Croydon CR9 3AL

100% A

UK

Dormant

KZ Trading and Investment Limited

15/F OTB Building, 160 Gloucester Road,
Hong Kong

100% A

Hong Kong

Holding company

Zotefoams T-FIT Material Technology (Kunshan) Limited

181 Huanlou Road, Kunshan, Jiangsu

100% C

China

Process Zotefoams foams into T-FIT technical insulation products and distributes them

Zotefoams France SAS

29 Boulevard Albert Einstein, Nantes

100% A

France

No trading activities

Zotefoams Poland Sp. z.o.o.

ul. Grzybowska 2/29, 00-131, Warszawa

100% A

Poland

Purchases, manufactures and distributes cross-linked block foams

T-FIT Insulation Solutions India
Private Limited

412-415, 2nd Floor, Nimai Tower, Udyog Vihar, Phase-IV, Gurgaon, Haryana-122015

100% A

India

Distributes T-FIT technical insulation products

Zotefoams Denmark ApS

Niels Bohrs Vej 36, 8660 Skanderborg

100% A

Denmark

No trading activities

Zotefoams Spain Holdings S.L.

Avenida del Doctor Arce 14, 28002 Madrid

100% A

Spain

Holding company

Overseas Konstellation Company S.A.

Calle General Díaz Porlier, nº 75,
28006 Madrid

100% D

Spain

Purchases, manufactures and distributes block foams

Inversiones G2GF, S.L.U.

Calle General Díaz Porlier, nº 75,
28006 Madrid

100% E

Spain

Ownership of factory premises