PETRA DIAMONDS UK TREASURY LIMITED

• ⚠

  Material uncertainty over going concern

  Refer to the going concern disclosures below which highlight a material uncertainty that exists regarding the company's ability to continue as a going concern. The Petra Group continues to monitor liquidity, which remains highly sensitive to fluctuations in production, product prices, product mix, and exchange rates. These factors continue to present uncertainty and liquidity risk.

Accounting basis

IFRS

Reporting scope

Standalone (parent only)

Auditor

BDO LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“Refer to the going concern disclosures below which highlight a material uncertainty that exists regarding the company's ability to continue as a going concern. The Petra Group continues to monitor liquidity, which remains highly sensitive to fluctuations in production, product prices, product mix, and exchange rates. These factors continue to present uncertainty and liquidity risk.”

Significant events

• “On 28 November 2025, the Petra Group announced that, following completion of all implementation steps under the Implementation Deed, the Restructuring Effective Date has occurred and all remaining conditions to the Group's refinancing plan have completed in full. The comprehensive refinancing package includes: an extension to the maturity date of the Senior Secured Bank Debt to December 2029...; an extension to the maturity date of the Notes to March 2030...; the receipt of proceeds from a GBP18 million rights issue underwritten by certain existing shareholders.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

7

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.