KARALIUS LIMITED

• ⚠

  Material uncertainty over going concern

  In light of the above the directors expect to wind up the affairs of the company at an appropriate time and have therefore elected to prepare these financials on a basis other than going concern. No adjustments were considered necessary to the presentation of the primary statements or supporting notes as the administration of Typhoo is considered to be a non-adjusting post balance sheet event.

Accounting basis

IFRS

Reporting scope

Standalone (parent only)

Auditor

Buzzacott Audit LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“In light of the above the directors expect to wind up the affairs of the company at an appropriate time and have therefore elected to prepare these financials on a basis other than going concern. No adjustments were considered necessary to the presentation of the primary statements or supporting notes as the administration of Typhoo is considered to be a non-adjusting post balance sheet event.”

Group structure

1. KARALIUS LIMITED · parent
   1. Typhoo Tea Limited 0.51% · United Kingdom · investment entity

Significant events

• “The company's main investment, Typhoo Tea Limited, entered administration on 27th November 2024. The company expects to receive limited or no value from the investment from the point it entered administration. This event occurred after the end of the reporting period and is considered to be a non-adjusting post balance sheet event.”

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

Filings

3

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.