An order winding up Valley Ice Cream (Ireland) Ltd and Valley Ice Cream (Distribution) Ltd, of Thurles, Co Tipperary, was made by the High Court yesterday.

Mr Justice Shanley appointed Dublin accountant, Mr Simon Coyle, as official liquidator for both companies.

Mr Adrian Hardiman SC, for both companies, said he was not disputing the conclusion of examiner, Mr John McStay, that the companies could not survive.