ANGLO AMERICAN CROP NUTRIENTS HOLDINGS LIMITED

Figures converted to GBP from USD at 0.748 per USD (Frankfurter spot rate) — hover any figure for the original. — indicates the figure wasn't present under that line item in that period. About these numbers

1. ANGLO AMERICAN CROP NUTRIENTS HOLDINGS LIMITED 2025-05-06 → present
2. SIRIUS MINERALS HOLDINGS LIMITED 2013-02-12 → 2025-05-06
3. ALNERY NO. 3085 LIMITED 2012-12-10 → 2013-02-12

Accounting basis

FRS 101

Reporting scope

Standalone (parent only)

Auditor

PricewaterhouseCoopers LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The Company is a non trading holding company with no cash balances... The Company's ability to continue as a going concern... is dependent upon it continuing to receive funding from the wider Anglo American plc. The Directors have received confirmation from Anglo American plc will provide adequate financial support to the Company to meet their obligations for a period of at least 12 months from the signing of the company's financial statements for the year ended 31 December 2024. Based on the above, the Directors consider it appropriate to adopt the going concern basis of accounting in preparing these financial statements.”

Group structure

1. ANGLO AMERICAN CROP NUTRIENTS HOLDINGS LIMITED · parent
   1. Anglo American Woodsmith Limited 100% · UK · Project development
   2. Anglo American Woodsmith (Teesside) Limited 100% · UK · Project development
   3. Anglo American Woodsmith MTS Limited 100% · UK · Financing
   4. Sirius Minerals Finance Limited (in liquidation) 100% · UK · Financing
   5. Sirius Minerals Finance No.2 Limited 100% · UK · Financing
   6. Anglo American Crop Nutrients (USA) LLC 100% · United States · Employee payroll
   7. Anglo American Crop Nutrients (Singapore) Pte. Limited 100% · Singapore · Employee payroll
   8. Anglo American Crop Nutrients (India) Private Limited 50% · India · Employee payroll

Significant events

• “Following 31 December 2024, the ownership of Sirius Minerals Finance No.2 Limited (a subsidiary of the Company) has been transferred to Anglo American Crop Nutrients Limited and ownership of Anglo American Europe B.V. has been transferred to the Company.”
• “Prior to the year ended 31 December 2024, the Company is deemed to have both made and received distributions as a result of the surrender of tax losses within the UK tax group for nil consideration. The Company has become aware of circumstances where such distributions may have taken place otherwise than in accordance with UK company law as a result of the Company not having an appropriate level of distributable reserves (in respect of distributions it is deemed to have made) and its subsidiary not having an appropriate level of distributable reserves (in respect of deemed distributions it has received).”
• “As of the date of these financial statements, the group are in the process of assessing the optimal strategy to establish an appropriate level of distributable reserves. The Company intends to arrange for a release for the recipient company and the directors from any claim the Company may have for repayment. The distributing companies also intend to arrange for a release of liability for the Company from any claim the distributing company may have for repayment.”

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

Filings

11

last 12 months

Capital events

5

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.