ZG Ltd is a large manufacturing group with a head office in the South of England, production facilities in the Midlands and warehousing in a number of locations across England and Wales. It has a December year end and will be preparing its first FRS 102 accounts for the year to 31 December 2015.

Until 2013, ZG had operated through its main trading company and one 70% subsidiary, and held two 30% investments in key suppliers. In its financial year to December 2014, ZG made a decision to expand both horizontally and vertically.