2013 horse meat scandal as 100% beef. British company Primerdesign Ltd provided many of the tests to laboratories and companies wishing to test for contamination. By 16 January 2013 four subsidiaries of ABP had been accused of supplying adulterated meat. They were Silvercrest in County Monaghan, Dalepak in North Yorkshire, Freshlink in Glasgow, ABP Nenagh in County Tipperary, Ireland and Dairy Crest, Rossington. Hamburger meat from Silvercrest Foods, a subsidiary of Larry Goodman's ABP Food Group, in County Monaghan, Ireland, was found to contain 29% horse meat relative to beef. Porcine DNA was also found. Tesco dropped Silvercrest as a supplier of processed meat,
Tesco profits by £250 million. The misreporting resulted in almost £2.2 billion being wiped off the value of the company’s stock market value. The suspended executives included former commercial director Kevin Grace and UK managing director Chris Bush. The profit overstatement was subsequently revised upwards to £263 million following an investigation by the accountancy firm Deloitte, and it was clarified that the inflated profit figure was the result of Tesco bringing forward rebates from suppliers. The Serious Fraud Office (SFO) confirmed on 29 October 2014 that it was carrying out a criminal investigation into the accounting irregularities but declined to give