ARLA FOODS FINANCE LIMITED

• ⚠

  Material uncertainty over going concern

  The directors are required to consider the company's ability to continue as a going concern. In order to simplify the legal structure of the group, in the current year the assets and liabilities have been settled down to £1 of intercompany receivable and no further activity is expected. In the medium-term, the directors intend to dissolve the company, when circumstances allow. As a result, the financial statements have been prepared on a basis other than going concern. This does not have any impact on recorded asset and liability values at 31 December 2024.

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)

Abridged

Yes — abridged accounts (limited disclosure)

Auditor

Ernst & Young LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“The directors are required to consider the company's ability to continue as a going concern. In order to simplify the legal structure of the group, in the current year the assets and liabilities have been settled down to £1 of intercompany receivable and no further activity is expected. In the medium-term, the directors intend to dissolve the company, when circumstances allow. As a result, the financial statements have been prepared on a basis other than going concern. This does not have any impact on recorded asset and liability values at 31 December 2024.”

Significant events

• “In order to simplify the legal structure of the group, in the current year the assets and liabilities have been settled down to £1 of intercompany receivable and no further activity is expected. In the medium-term, the directors intend to dissolve the company, when circumstances allow.”
• “During the year, the company reduced its share capital by way of a special resolution, with all preference shares cancelled and extinguished.”

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

2

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

  —

  Not reported

• Cash

  —

  Not reported

• Net assets

  -100%

  £400,397 → £1

• Employees

  —

  Not reported

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