KJAL 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.

• ◆

  3 officer resignations in last 12 months

  Multiple officers have left the board recently — see the People section for who.

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.”

Significant events

• “On 28 January 2025, dividends of C$23,000,000 were paid to the Company's immediate parent company, Kellogg Canada Incorporated.”
• “On 13 August 2024, Mars, Incorporated and Kellanova 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.”
• “In the period ended 28 December 2024, Kellogg Australia Holdings fully repaid their intercompany loan with KJAL Limited.”
• “On 3 December 2024, a resolution was passed to extinguish all but one of the issued ordinary shares of C$1 with the credit going to the profit and loss reserves.”

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

2

last 24 months

Officers appointed

2

last 12 months

Officers resigned

3

last 12 months

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

• Turnover

  —

  Not reported

• Cash

  +20%

  £12,890,427 → £15,466,241

• Net assets

  -86.3%

  £126,529,542 → £17,320,396

• Employees

  —

  Not reported

• Profit before tax

  +168.1%

  £2,565,544 → £6,877,128

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