ARMITAGE PET CARE LIMITED

1. ARMITAGE PET CARE LIMITED 2017-11-29 → present
2. K9 BIDCO LIMITED 2017-07-05 → 2017-11-29

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 financial statements have been prepared on a going concern basis which the directors consider to be appropriate for the following reasons. The company meets its day to day working capital requirements from intercompany loan and trading balances with the group headed by K9 Topco Limited. The directors have performed a going concern assessment which indicates that, in both the base and reasonably possible downsides, the company will have sufficient funds to meet its liabilities as they fall due during the going concern assessment period. This assessment is dependent on its fellow group companies, not seeking repayment of the amounts currently due to the group, which at 30 September 2025 amounted to £23,683,367. K9 Topco Limited, as the parent company of the group, has indicated that it does not intend for entities within its group to seek repayment of these amounts currently due to the group during the going concern assessment period. As with any company placing reliance on other group entities for financial support, the directors acknowledge that there can be no certainty that this support will continue although, at the date of approval of these financial statements, they have no reason to believe that it will not do so. Consequently, the directors are confident that the company will have sufficient funds to continue to meet its liabilities as they fall due for at least 12 months from the date of approval of the financial statements and therefore have prepared the financial statements on a going concern basis.”

Group structure

1. ARMITAGE PET CARE LIMITED · parent
   1. Focus 100 Limited 100% · UK · Holding company
   2. Armitage Brothers Limited 100% · UK · Intermediate Holding Company
   3. Good Boy Pet Food Limited 100% · UK · Dormant company
   4. Algarde Enterprises Limited 100% · UK · Dormant company
   5. Armitage Trustees Limited 100% · UK · Dormant company
   6. Rotastak Limited 100% · Scotland · 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 Focus 100 Limited distributed an intercompany receivable for £67,432k and its investment in Algarde Enterprises Limited to the Company. This receivable and investment were subsequently distributed by the Company to its parent company K9 Midco Limited.”

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

Filings

10

last 12 months

Capital events

3

last 24 months

Officers appointed

0

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

  +248.7%

  -£16,659,000 → £24,776,000

• Employees

  —

  Not reported

• Profit before tax

  -3.6%

  -£2,493,000 → -£2,582,000

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