TATE & LYLE INTERNATIONAL FINANCE PLC

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  Material uncertainty over going concern

  Accordingly, the Directors have concluded that a material uncertainty exists which may cast significant doubt on the Company's ability to continue as a going concern should the transaction complete within the going concern assessment period.

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  Going-concern uncertainty disclosed

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 —. About these numbers

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. TATE & LYLE INTERNATIONAL FINANCE PLC 1988-07-05 → present
2. TATE & LYLE INTERNATIONAL LIMITED 1970-01-16 → 1988-07-05

Accounting basis

IFRS

Reporting scope

Standalone (parent only)

Auditor

Ernst & Young LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“Accordingly, the Directors have concluded that a material uncertainty exists which may cast significant doubt on the Company's ability to continue as a going concern should the transaction complete within the going concern assessment period.”

Significant events

• “On 28 October 2025, the Company entered into a US$180 million (£136 million) two-year term loan facility and drew it down. The funds generated from this were used to repay on 29 October 2025 a US$180 million (£136 million) US private placement at maturity.”
• “After the balance sheet date, on 15 July 2026, the Company published a prospectus for a £3,000,000,000 Guaranteed Euro Medium Term Note Programme and listed the Programme on the London Stock Exchange. No notes have been issued following the Programme establishment due to a potential cash acquisition of Tate & Lyle by Ingredion, refer to events after the balance sheet date.”
• “On 28 July 2026, in satisfaction of a condition to completion of the potential cash acquisition of Tate & Lyle by Ingredion, the Court Meeting and General Meeting of Scheme Shareholders and Tate & Lyle Shareholders was held and all the resolutions proposed were duly passed. The acquisition remains conditional on receipt of regulatory approvals and other customary closing conditions.”
• “On 10 June 2026, the Company entered into a new US$180 million (£136 million) three-year term loan facility, maturing in June 2029, with one one-year extension option at the Lender's consent, and drew it down. Floating rate interest on the new facility is charged based on SOFR plus margin. The funds generated were drawn on 24 June 2026 and used on the same day to repay the US$180 million two-year term loan facility entered into on 28 October 2025, with the previous facility then cancelled before its maturity in 2027.”

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

Filings

4

last 12 months

Capital events

0

last 24 months

Officers appointed

1

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.