TWIST BEAUTY PACKAGING UK LIMITED

• ⚠

  Material uncertainty over going concern

  The company activity relates to the holding of intercompany investments and the receipt/provision of intercompany loans. The interest due on the intercompany balances is added to the principal on an annual basis. The company's financial statements have been prepared on the going concern basis, notwithstanding its net current liabilities of £15,240,000 as at 31 December 2024 (2023: £13,567,000). The company has net assets of £7,034,000 as at 31 December 2024 (2023: £8,707,000) and no external debt. The bank facilities in place include a composite account held between Albéa Services S.A.S. and the company. The intra group cash is pooled arrangement balanced to the company's accounts to ensure funding is always available. A group company of the wider Albéa Group S.A.S. therefore has access to the financing and debt facilities of this group in order to manage its day-to-day cash requirements. The company has received a letter of support from Twist Beauty Packaging S.A.S., another group company, which has formally indicated it will provide sufficient funding to the company to enable it to meet its liabilities as they fall due for a period of at least 15 months from the date of approval of these financial statements. The directors have considered the financial health of Twist Beauty Packaging S.A.S. and are satisfied that it has the resources available to continue to support the company.

• ◆

  2 PSCs ceased in last 24 months

  Significant control changed hands — see the Ownership section.

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 102

Reporting scope

Standalone (parent only)

Auditor

PricewaterhouseCoopers LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“The company activity relates to the holding of intercompany investments and the receipt/provision of intercompany loans. The interest due on the intercompany balances is added to the principal on an annual basis. The company's financial statements have been prepared on the going concern basis, notwithstanding its net current liabilities of £15,240,000 as at 31 December 2024 (2023: £13,567,000). The company has net assets of £7,034,000 as at 31 December 2024 (2023: £8,707,000) and no external debt. The bank facilities in place include a composite account held between Albéa Services S.A.S. and the company. The intra group cash is pooled arrangement balanced to the company's accounts to ensure funding is always available. A group company of the wider Albéa Group S.A.S. therefore has access to the financing and debt facilities of this group in order to manage its day-to-day cash requirements. The company has received a letter of support from Twist Beauty Packaging S.A.S., another group company, which has formally indicated it will provide sufficient funding to the company to enable it to meet its liabilities as they fall due for a period of at least 15 months from the date of approval of these financial statements. The directors have considered the financial health of Twist Beauty Packaging S.A.S. and are satisfied that it has the resources available to continue to support the company.”

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

Filings

6

last 12 months

Capital events

0

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

  -66.7%

  £3,000 → £1,000

• Net assets

  -19.2%

  £8,707,000 → £7,034,000

• Employees

  —

  Not reported

• Operating profit

  -183.4%

  £809,000 → -£675,000

• Profit before tax

  -1,602.8%

  £142,000 → -£2,134,000

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