E D & F MAN TREASURY MANAGEMENT LIMITED

• ◆

  1 PSC ceased in last 24 months

  Significant control changed hands — see the Ownership section.

1. E D & F MAN TREASURY MANAGEMENT LIMITED 2025-03-31 → present
2. E D & F MAN TREASURY MANAGEMENT PLC 2000-01-21 → 2025-03-31

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 101

Reporting scope

Standalone (parent only)

Auditor

Ernst & Young LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“As the Company is in a net current liabilities and net liabilities position, it is reliant on parental support to settle its liabilities as they fall due. A letter of support has been provided by E D & F Man Commodities Limited, the immediate parent company, for the period up to 31 March 2026. The Financial Statements are therefore prepared on a going concern basis.”

Significant events

• “The Holdings Group completed the restructuring of its legacy debt and associated refinancing of its core commodities business on 31 March 2022. As part of this process the Company transferred its secured and unsecured external debt facilities to fellow subsidiaries of the Holdings Group effective 25 March 2022. This was accounted for as an extinguishment of the debt by the Company. The cumulative impact of these transfers was $1,312.3 million decrease in debt and as consideration the Company transferred $1,299.5 million of receivables. The transaction was between subsidiaries therefore the shortfall was recognised as an increase in capital reserve of $12.8 million on the restructuring date, which was subsequently increased to $13.8 million.”

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

Filings

12

last 12 months

Capital events

0

last 24 months

Officers appointed

2

last 12 months

Officers resigned

2

last 12 months

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

• Turnover

  —

  Not reported

• Cash

  -24%

  £64,088,955 → £48,680,133

• Net assets

  -11.5%

  -£43,442,031 → -£48,458,858

• Employees

  —

  Not reported

• Operating profit

  -97.4%

  -£1,993,847 → -£3,935,656

• Profit before tax

  -94.2%

  -£2,255,967 → -£4,380,875

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