ABF GRAIN PRODUCTS LIMITED

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. The Δ column is the change from the prior filed period as a percentage of |prior|; lines a company doesn't report show —. Year-on-year comparison hidden: this filing covers about 12 months versus 12 months prior. 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.

1. ABF GRAIN PRODUCTS LIMITED 2001-09-13 → present
2. ALLIED BAKERIES LIMITED 1991-09-15 → 2001-09-13
3. SUNBLEST BAKERIES LIMITED 1903-12-30 → 1991-09-15

Accounting basis

FRS 101

Reporting scope

Standalone (parent only)

Auditor

Ernst & Young LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The Company has generated a loss in the period and is in a net current liabilities position as at 30 August 2025 and therefore is dependent upon the continued support from its parent in its assessment of going concern. The Company has received a letter of support from its intermediate parent company, ABF Investments plc which in turn has received a support letter from ABF plc, indicating that it will receive the financial and other support necessary for the Company to trade and meet its liabilities as and when they become due for a period of 12 months from the date of signing of these financial statements. After making enquiries and considering the support available from the intermediate parent company described above, the directors have a reasonable expectation that the Company has adequate resources to continue in operation for 12 months from the date of signing of these financial statements. These considerations included the ABF group's directors' assessment of going concern (set out in the Annual Report and Accounts dated 4 November 2025 and available at www.abf.co.uk), which included the significant levels of cash and undrawn committed long-term facilities available to the group and the ABF group's directors' stress testing of cash flow forecasts through to 5 March 2027, and an assessment of any developments since that date that would adversely affect that conclusion. Accordingly, the financial statements have been prepared on the going concern basis.”

Group structure

1. ABF GRAIN PRODUCTS LIMITED · parent
   1. H 5 Limited 100% · United Kingdom
   2. Reflex Nutrition Limited 100% · United Kingdom
   3. Dorset Cereals Limited 100% · United Kingdom
   4. Acetum (UK) Limited (formerly known as Allied Technical Centre Limited) 100% · United Kingdom
   5. Allied Mills Limited 100% · United Kingdom

Significant events

• “On 15 August 2025, ABF plc, our parent company, announced the intention to acquire Hovis, subject to regulatory approval. The Company's acquisition is intended to combine the production and distribution of Allied Bakeries and Hovis to create a more sustainable and efficient bread business.”
• “A further decision was taken during the year to close the Ryvita Bardney manufacturing site in Lincolnshire. A sale of the site to a third party has been agreed for completion in March 2026 which resulted in an impairment being recognised against the value of those assets of £25m.”

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

Filings

1

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.