K9 TOPCO LIMITED

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

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

KPMG LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The directors have prepared the financial statements on the going concern basis as they do not intend to liquidate the Company or to cease its operations, and as they have concluded that the Company's financial position means that this is realistic. They have also concluded that there are no material uncertainties that could have cast significant doubt over its ability to continue as a going concern for at least a year from the date of approval of the financial statements ("the going concern period").”

Group structure

1. K9 TOPCO LIMITED · parent
   1. Armitage Pet Care Limited 1% · United Kingdom · Holding company
   2. K9 Midco Limited 1% · United Kingdom · Holding company
   3. Focus 100 Limited 1% · United Kingdom · Holding company
   4. Armitage Brothers Limited 1% · United Kingdom · Intermediate Holding Company
   5. Spectrum Brands EMEA UK Limited 1% · United Kingdom · Distribution of Pet food, treats and accessories
   6. Good Boy Pet Food Limited 1% · United Kingdom · Dormant company
   7. Algarde Enterprises Limited 1% · United Kingdom · Dormant company
   8. Armitage Trustees Limited 1% · United Kingdom · Dormant company
   9. Rotastak Limited 1% · United Kingdom · Dormant company

Significant events

• “Subsequent to the year end, a group reorganisation took place to simplify the group structure and balances owed between group companies. As part of this reorganisation, on 2 October 2025 the entity's subsidiary K9 Midco Limited distributed an intercompany receivable for £34,986k and its investment in Algarde Enterprises Limited to the Company. This investment was subsequently distributed by the Company to its parent company ROV Holding Inc.”

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

Filings

11

last 12 months

Capital events

2

last 24 months

Officers appointed

1

last 12 months

Officers resigned

2

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

  -27.8%

  £37,370,000 → £26,964,000

• Employees

  —

  Not reported

• Profit before tax

  +542.7%

  -£5,216,000 → £23,090,000

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