MULTI PACKAGING SOLUTIONS ARBROATH LIMITED

• ⚠

  Material uncertainty over going concern

  On 26 February 2025 it was announced that the Company would cease trading by January 2026, therefore it was no longer appropriate to prepare the financial statements for the period ended 31 December 2024 and subsequent years under the going concern basis and they were instead prepared under basis other than going concern. Accordingly, adjustments have been made to provide for any further liabilities which will arise as part of restructuring, to impair the deferred tax asset as no-longer recoverable and to reclassify fixed assets and long-term liabilities as current assets and liabilities.

1. MULTI PACKAGING SOLUTIONS ARBROATH LIMITED 2014-09-26 → present
2. ARMSTRONG PACKAGING LIMITED 1985-12-30 → 2014-09-26
3. ARIMAT LIMITED 1985-12-09 → 1985-12-30

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

Ernst & Young LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“On 26 February 2025 it was announced that the Company would cease trading by January 2026, therefore it was no longer appropriate to prepare the financial statements for the period ended 31 December 2024 and subsequent years under the going concern basis and they were instead prepared under basis other than going concern. Accordingly, adjustments have been made to provide for any further liabilities which will arise as part of restructuring, to impair the deferred tax asset as no-longer recoverable and to reclassify fixed assets and long-term liabilities as current assets and liabilities.”

Significant events

• “On 26 February 2025 it was announced that the Company would cease trading and move some operations to a related company Smurfit Westrock Consumer Packaging UK Limited. The trade ceased fully in January 2026.”
• “On 26 February 2025 it was decided by management that the Company would cease trading and move some operations to a related company Smurfit Westrock Consumer Packaging UK Limited. The trade ceased fully in January 2026. Management liaised accordingly with suppliers and customers to ensure a smooth transition to trade with Smurfit Westrock Consumer Packaging UK and settled any balances where the trade will not continue. Employees have been consulted in line with UK laws and appropriately informed throughout the process.”
• “On July 5, 2024, pursuant to the transaction agreement, dated as of September 12, 2023, among Smurfit WestRock plc (formerly Smurfit WestRock Limited and prior to that known as Cepheidway Limited, 'Smurfit WestRock'), Smurfit Kappa Group plc, WestRock Company and Sun Merger Sub, LLC ('Merger Sub'), (i) Smurfit WestRock acquired Smurfit Kappa Group plc by means of a scheme of arrangement under the Companies Act 2014 of Ireland, and (ii) Merger Sub merged with and into WestRock Company, with WestRock Company continuing as the surviving entity (collectively, the 'Combination'). Upon completion of the Combination, Smurfit Kappa Group plc and WestRock Company each became wholly owned subsidiaries of Smurfit WestRock.”

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

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.