MURRAY & ROBERTS UNITED KINGDOM LIMITED

• ◆

  Material uncertainty over going concern

  However, as the Company intends to wind down its operations following the disposal of its investments and the completion of the pension scheme close-out process, these circumstances indicate the existence of a material uncertainty that may cast significant doubt on the Company's ability to continue as a going concern.

• ◆

  Audit opinion: Qualified

  Latest auditor's report carried a non-clean opinion.

• ◆

  1 PSC ceased in last 24 months

  Significant control changed hands — see the Ownership section.

• ·

  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

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. Margin ratios are hidden where reported turnover is too small relative to profit to yield a meaningful figure — typical of holding companies whose income is mostly subsidiary dividends rather than trading revenue. Sector-distribution context coming next.

1. MURRAY & ROBERTS UNITED KINGDOM LIMITED 2004-07-21 → present
2. BUNKELL CONSTRUCTION COMPANY LIMITED 1964-01-24 → 2004-07-21

Accounting basis

IFRS

Reporting scope

Standalone (parent only)

Auditor

Hillier Hopkins LLP

Audit opinion

Qualified

Going concern

Material uncertainty disclosed

“However, as the Company intends to wind down its operations following the disposal of its investments and the completion of the pension scheme close-out process, these circumstances indicate the existence of a material uncertainty that may cast significant doubt on the Company's ability to continue as a going concern.”

Group structure

1. MURRAY & ROBERTS UNITED KINGDOM LIMITED · parent
   1. 6263496 Canada Inc. 100% · Canada
   2. Cementation Canada Inc. 100% · Canada
   3. Cementation USA Inc 100% · United States of America
   4. Cementation Energy Resources LLC 100% · United States of Americaa
   5. Cemenation AG LLC 100% · United States of America
   6. Cem Mining Services Mexico, S.D.E.R.I. DE C.V 100% · Mexico
   7. Cementation Mining Mexico S.A. 100% · Mexico
   8. Missionable Cementation Inc Canada 49% · Canada
   9. Aurora Quarring Limited 100% · Canada
   10. Les Entrepreneurs Miniers Aurora Ltee 100% · Canada
   11. Merit Consultants International Inc 100% · Canada
   12. Kitikmeot Mining & Development Ltd 49% · Canada
   13. Nortech Cementation Labrador LP 49% · Canada
   14. Ikumak Cementation Mining & Development Inc 49% · Canada
   15. Cementation Central Asia LLC 100% · Mongolia
   16. Cementation Contract Mining LLC 49% · Mongolia
   17. Murray & Roberts South America Limited 100% · United Kingdom
   18. Cementation SudAmerica SPA 100% · Chile
   19. Terracem SpA 100% · Chile
   20. Terra Nova Technologies Australia Pty Ltd 100% · Australia
   21. Terra Nova Technologies Inc 100% · United States of America
   22. Terra Nova Technologies Chile SpA 100% · Chile
   23. Cementation TNT Portugal 100% · Portugal
   24. Cementation APAC 100% · Australia

Significant events

• “The Business Rescue Plan for MRL, prepared by the Business Rescue Practitioners (BRP's), was published on 31 March 2025 and approved on 08 April 2025 by the requisite creditors. On 08 April 2026, the BRP's published a Proposed Amendment to the Adopted Business Rescue Plan, which was approved on 17 April and the Business Rescue Plan was amended accordingly.”
• “Two separate Sale Agreements were entered into in respect of the sale of: Cementation Canada - purchase price of ZAR 1,131,088 (approximately GBP 51million) TNT Chile, Australia, and Portugal - purchase price of ZAR 16,000 (approximately GBP 729). The transaction closed on 25th June 2026.”
• “Subsequent to the reporting period, the Company's ultimate holding company, Murray & Roberts Holdings Limited ("MRH") filed for liquidation proceedings. On 27 October 2025, the Gauteng Division of the High Court of South Africa granted a final liquidation order in respect of MRH, and MRH was delisted from the Johannesburg Stock Exchange on 19 January 2026.”
• “Progress has been made in relation to the buy-in, buy-out and ultimate wind-up of the Multi (UK) Limited Pension Scheme, including the completion of the purchase by the Scheme of a bulk annuity contract with Just Insurers in September 2024. In September 2025, the Company provided additional funding of GBP 50 to the Scheme.”
• “Murray & Roberts Limited ("MRL") provided further equity funding to the company in September 2025 of GBP 50 and GBP 450 in November 2025. This resulted in the share capital of the company increasing to GBP 3 850. The Company thereafter reduced its share capital from GBP 3 850 to GBP 0.01 by cancelling and extinguishing GBP 3 850 fully paid ordinary shares of GBP 0.01 each in April 2026.”
• “During an internal review, an under-declaration of output tax of GBP 145 was identified, partially offset by a Bad Debt Relief claim of GBP 84, resulting in net VAT payable to HMRC of GBP 61.”
• “On 23 April 2026, notification was received from Cor Cordis that Thomas Birch and Emily Haywood had been appointed as liquidators of Cementation APAC Pty Ltd ("APAC") (a subsidiary of the Company) on 31 March 2026.”

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

Filings

12

last 12 months

Capital events

3

last 24 months

Officers appointed

0

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.