Non-structural multi-part panel

A decorative, non-structural multi-part panel having at least two decorative, non-structural layers, a first of said at least two decorative, non-structural layers being formed from a polymeric, blown rigid foam material with a density of between 55 and 150 kg/m3 and a second of said at least two decorative, non-structural layers being applied to at least one side of the first layer, the second layer being formed of cellulosic material and wherein the first layer of the said decorative panel includes a fire resistant composition comprising a silicone polymer, along with mica in a an amount of from 5% to 30% by weight based on the total weight of the composition, and a limited amount of glass additive sufficient to enable the formation of a self supporting ceramic material at room temperatures above the decomposition temperature of the silicone polymer and below the fire rating temperature of the composition wherein the panel has a weight to area ratio of approximately 2 kg/m2 at a thickness of between 12 mm and 50 mm.