Sept 5 (Reuters) - Soap-maker PZ Cussons said on Tuesday it has offered to buy the minority-held shares of PZ Cussons Nigeria Plc (PZCN) for 22.8 million pounds ($28.74 million) and intends to de-list the business from the Nigerian stock exchange.

The Manchester-based company had said in June that the devaluation of the Nigerian currency naira would adversely impact its profit next year.

The naira has been highly volatile since the central bank liberalised foreign exchange trading in June.

PZ Cussons' offer to the PZCN board is to acquire minority shareholders' 26.73% stake at a value of 21 naira per share. The group said the funding for the transaction is expected to come from existing naira cash balances. ($1 = 0.7933 pounds) (Reporting by Aby Jose Koilparambil in Bengaluru; Editing by Janane Venkatraman)