The solicitor for the west Wales meat processing company which has been accused of mis-selling horse meat as beef says all of its meat products can be accounted for and are from "good, reputable sources."
In a statement Aled Owen said the company denies any wrongdoing.
They have co-operated completely in the enquiry and provided all information when requested.
The audit trail for the horse meat at the plant is clear - from the point of slaughter in Ireland, to the cutting at the company premises, to eventual delivery in Belgium.
The company, whilst co-operating in this investigation, would wish to express its dissatisfaction with the comments made by the FSA which are untrue, according to our instructions, and should not have been made until these matters had been made subject to legal scrutiny.
Mr Owen adds that the company officers and their families would like to thank friends and neighbours for their support at this difficult time.
Approved supplier Welsh Bros Foods confirmed a sample of its frozen minced beef has 'potentially tested positive' for above 1% horsemeat.
The Welsh Government says it is working with the police to ensure allegations of horse meat at a plant in west Wales are dealt with.