KPAR LIMITED

• ⚠

  Material uncertainty over going concern

  As the impact of the Mars Transaction on the future operations of the Company is not known at the date of approval of these financial statements, this indicates the existence of a material uncertainty that may cast significant doubt about the Company's ability to continue as a going concern and therefore that the Company may be unable to realise its assets and discharge its liabilities in the normal course of business. Notwithstanding this, the directors are satisfied that the going concern basis remains appropriate for the preparation of the financial statements. These financial statements do not include any adjustments that would result if the Company were unable to continue as a going concern.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

PricewaterhouseCoopers

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“As the impact of the Mars Transaction on the future operations of the Company is not known at the date of approval of these financial statements, this indicates the existence of a material uncertainty that may cast significant doubt about the Company's ability to continue as a going concern and therefore that the Company may be unable to realise its assets and discharge its liabilities in the normal course of business. Notwithstanding this, the directors are satisfied that the going concern basis remains appropriate for the preparation of the financial statements. These financial statements do not include any adjustments that would result if the Company were unable to continue as a going concern.”

Group structure

1. KPAR LIMITED · parent
   1. Parati Industria E Comercio De Alimentos Ltda 99% · Brazil · Sales
   2. Afical Holding LLC 99% · USA · Holding Co
   3. Afical Ind. Com. De Alimentos Ltda 99% · Brazil · Manufactoring
   4. Padua Ltda 99% · Brazil · Dormant

Significant events

• “On 13 August 2024, Mars, Incorporated and Kellanova (the Company's ultimate parent company) announced that they have entered into a definitive agreement under which an affiliate of Mars, Incorporated has agreed to acquire Kellanova for $83.50 per share in cash (the Mars Transaction).”

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

Filings

4

last 12 months

Capital events

0

last 24 months

Officers appointed

1

last 12 months

Officers resigned

1

last 12 months

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

• Turnover

  —

  Not reported

• Cash

  —

  Not reported

• Net assets

  -0.2%

  £274,586,360 → £274,048,925

• Employees

  —

  Not reported

• Profit before tax

  -5.8%

  -£507,784 → -£537,435

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers