GRAFTON INTERNATIONAL LIMITED

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.

Accounting basis

FRS 102

Reporting scope

Consolidated group

Auditor

Dains Audit Limited

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“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. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Group's or the parent Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.”

Group structure

1. GRAFTON INTERNATIONAL LIMITED · parent
   1. The Eyelash Emporium Limited 100% · England and Wales · Distribution of eyelash products
   2. Lash Emporium Limited 100% · England and Wales · Dormant
   3. The Edge Nail & Beauty Limited 100% · England and Wales · Dormant

Significant events

• “During the year, the Group implemented a restructure focused on core brands and customers, aimed at improving efficiency and strengthening profitability.”
• “At 31 August 2025 the group had guarantees in issue for which no provision is considered necessary. The value of these guarantees amount to £550,000 (2024 - £50,000).”
• “At the year end the group had entered into foreign exchange forward contracts to the value of £3,035,452 (2024 - £3,876,762).”
• “In 2022 Grafton International Holdings Limited established an Enterprise Management Incentive (EMI) share option scheme for certain senior employes of the company.”

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

Filings

2

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.

• Turnover

  -8.9%

  £17,559,460 → £15,989,810

• Cash

  -45.1%

  £357,875 → £196,598

• Net assets

  -1.5%

  £2,667,883 → £2,629,011

• Employees

  -10.1%

  69 → 62

• Operating profit

  +6.9%

  £369,944 → £395,374

• Profit before tax

  +2.6%

  £306,378 → £314,383

• Wages

  -9.8%

  £3,050,505 → £2,752,992

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers