ESSITY OPERATIONS MANCHESTER LIMITED

• ⚠

  Material uncertainty over going concern

  Accordingly, the financial statements have been prepared on a basis other than going concern as the company ceased to trade on 1 September 2024. The basis of preparation values the assets and liabilities considering this cessation of trade at that date. The directors are satisfied that the valuations and accounting policies applied in preparing the financial statements remain appropriate.

• ◆

  1 PSC ceased in last 24 months

  Significant control changed hands — see the Ownership section.

1. ESSITY OPERATIONS MANCHESTER LIMITED 2018-01-02 → present
2. SCA HYGIENE PRODUCTS MANCHESTER LIMITED 2008-05-21 → 2018-01-02
3. SCA HYGIENE INVESTMENTS LIMITED 2000-11-29 → 2008-05-21

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

Material uncertainty disclosed

“Accordingly, the financial statements have been prepared on a basis other than going concern as the company ceased to trade on 1 September 2024. The basis of preparation values the assets and liabilities considering this cessation of trade at that date. The directors are satisfied that the valuations and accounting policies applied in preparing the financial statements remain appropriate.”

Significant events

• “On 28th June 2024 the company transferred its obligations for its Pension Plan to Essity UK Limited.”
• “On 28th August 2024 the company consolidated its 15,500,000,101 issued ordinary share each with a nominal value of £0.01into a single ordinary share with nominal value of £155,000,001.01.”
• “On 28th August 2024 the company subsequently issued 100,000 ordinary shares of a nominal value of £0.01 each to its sole shareholder Essity Holding UK Limited for a total subscription of £50,000,000 paid in full.”
• “On 29th August 2024 the company undertook a capital reduction by way of the solvency statement process.”
• “To rationalise and simplify group operating activities in the UK, the company transferred the trade, assets and liabilities of the company to fellow group company Essity UK Limited on 1 September 2024 at book value.”
• “All 237 employees of the Company at 31st August 2024 were transferred to Essity UK Limited on 1st September 2024.”
• “After settlement of the amount due on business disposal the company will become dormant.”

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

Filings

5

last 12 months

Capital events

4

last 24 months

Officers appointed

1

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

  -47%

  £133,605,000 → £70,842,000

• Cash

  —

  Not reported

• Net assets

  +837.6%

  -£5,798,000 → £42,766,000

• Employees

  +10.3%

  214 → 236

• Operating profit

  -171.5%

  £8,489,000 → -£6,070,000

• Profit before tax

  -340.3%

  £3,875,000 → -£9,313,000

• Wages

  -28.6%

  £10,377,000 → £7,404,000

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