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Legal & General disclosed in March 2024 that it intended to cease production in its Modular Homes business, but the official sources available as of 7 October 2026 do not confirm when its final factory closed or establish the subsidiary’s latest standalone loss. The often-cited £181 million was a combined group-results amount tied to the production-cessation intent and an impairment of L&G’s investment in Onto—not a reported loss for the Modular Homes subsidiary alone.
What L&G announced about Modular Homes
In its results for the year ended 31 December 2023, published on 6 March 2024, Legal & General reported an announced intention to cease production within its Modular Homes business. The disclosure confirms the intended production cessation; it does not, by itself, establish that a particular factory had closed or give a date for a final closure. L&G’s results and reports
What the £181 million figure means
The 2023 results reported £181 million in costs relating to the announced production-cessation intent and impairment of the group’s investment in Onto. It is a combined amount in L&G’s group results, not a standalone loss figure for Legal & General Homes Modular Limited. It should not be described as the subsidiary’s loss or treated as the cost of closing a factory alone. L&G’s 2023 results
Has the final factory closed, and how much has the subsidiary lost?
The official sources available as of 7 October 2026 do not establish the exact date the final Modular Homes factory closed or the latest standalone loss for the subsidiary. The relevant legal entity is Legal & General Homes Modular Limited, company number 09911886. Its 2025 accounts were filed on 6 October 2026, but were still being processed the following day; the latest accounts entry then accessible in its filing history was for the year ended 31 December 2024. A filing date alone does not reveal the contents of accounts that are not yet available for inspection, so it cannot support a 2025 loss figure. Companies House filing history for Legal & General Homes Modular Limited
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Modular Solutions is a separate operation
A separate FCA-hosted L&G filing describes Modular Solutions and records a decision to discontinue that operation in the second half of FY26. It reports £12.6 million in closure and restructuring costs: £3.8 million of direct financial consequences of the exit and £8.8 million for closure and restructuring activities. Those amounts concern Modular Solutions, not the Modular Homes business, and should not be added to or substituted for a Modular Homes loss figure. FCA National Storage Mechanism filing
How to read the reported figures
| Business or entity | Disclosure | What the figure represents |
|---|---|---|
| Modular Homes / Legal & General Homes Modular Limited | £181 million, in L&G’s 2023 results | Combined group-results amount relating to the production-cessation intent and Onto investment impairment; not the subsidiary’s standalone loss. |
| Modular Solutions | £12.6 million, in a separate FCA-hosted FY26 filing | Closure and restructuring costs, including £3.8 million of direct exit consequences and £8.8 million for closure and restructuring activities. This is not a Modular Homes figure. |
L&G’s reporting hub lists its 2026 half-year results dated 5 August 2026 and its 2025 accounts published on 18 March 2026. Neither date changes the distinction between the two businesses or makes the still-processing subsidiary filing available for inspection. L&G results and reports
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