MBCC CONSTRUCTION CHEMICALS LIMITED

• ⚠

  Material uncertainty over going concern

  We draw your attention to Note 30 'Non adjusting events after the financial period' to the financial statements which explains the company transferred its trade and net assets to Sika Limited on 30 June 2025 and therefore it is not appropriate to adopt the going concern basis of accounting in preparing the financial statements. Accordingly the financial statements have been prepared on a basis other than going concern. Our opinion is not modified in respect of this matter.

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

Lambert Chapman LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“We draw your attention to Note 30 'Non adjusting events after the financial period' to the financial statements which explains the company transferred its trade and net assets to Sika Limited on 30 June 2025 and therefore it is not appropriate to adopt the going concern basis of accounting in preparing the financial statements. Accordingly the financial statements have been prepared on a basis other than going concern. Our opinion is not modified in respect of this matter.”

Significant events

• “The directors hived up all trade and assets of the company to Sika Limited, the immediate parent company, on 30 June 2025. From 1 July 2025 the plan is for the company to remain dormant before being struck off.”
• “In December 2025, the Company settled a dividend in specie of £60.4 million to its immediate parent company, Sika Limited. A final dividend in specie will be declared and settled prior to the Company being struck off.”

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

Filings

8

last 12 months

Capital events

2

last 24 months

Officers appointed

1

last 12 months

Officers resigned

1

last 12 months

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

• Turnover

  +34.3%

  £28,093,658 → £37,727,310

• Cash

  —

  Not reported

• Net assets

  +5%

  £62,165,677 → £65,266,689

• Employees

  -6.8%

  59 → 55

• Operating profit

  -38.3%

  £2,768,549 → £1,707,898

• Profit before tax

  -30.2%

  £2,676,704 → £1,869,084

• Wages

  +25.6%

  £1,984,566 → £2,491,684

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