ENTIER LIMITED

• ◆

  Material uncertainty over going concern

  The directors continue to adopt the going concern basis, supported by detailed budgets and the expectation of CMA approval of sale of the business by the CMA to a suitable purchaser as defined in the Final Order of the CMA.

• ◆

  1 PSC ceased in last 24 months

  Significant control changed hands — see the Ownership section.

• ·

  Going-concern uncertainty disclosed

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. The Δ column is the change from the prior filed period as a percentage of |prior|; lines a company doesn't report show —. 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.

1. ENTIER LIMITED 2008-07-08 → present
2. ENTIER CATERING SERVICES LIMITED 2008-05-15 → 2008-07-08

Accounting basis

FRS 102

Reporting scope

Consolidated group

Auditor

Johnston Carmichael LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“The directors continue to adopt the going concern basis, supported by detailed budgets and the expectation of CMA approval of sale of the business by the CMA to a suitable purchaser as defined in the Final Order of the CMA.”

Group structure

1. ENTIER LIMITED · parent
   1. Entier Australia (PTY) Ltd 100% · Australia · Provision of offshore catering services
   2. Entier Canada Ltd 100% · Canada · Provision of offshore catering services
   3. Entier Newfoundland Limited 100% · Canada · Nor-trading company
   4. Entier Saudi Arabia LLC 51% · Saudi Arabia · Provision of offshore catering services
   5. Entier USA Inc. 100% · USA · Provision of offshore catering services
   6. Entier New Zealand Limited 100% · New Zealand · Provision of offshore catering services

Significant events

• “On 24 January 2025, Aramark Limited acquired 90% of the share capital in Entier Limited. The Competition & Markets Authority (CMA) initiated an inquiry on 23 May 2025, referred the merger for an in-depth Phase 2 investigation on 22 July 2025, and published a final report on 15 January 2026 concluding the transaction created a relevant merger situation. On 30 April 2026, the CMA made a Final Order requiring Aramark to divest its 90% shareholding in Entier Limited. The process to divest Aramark's 90% shareholding has commenced.”

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

Filings

6

last 12 months

Capital events

2

last 24 months

Officers appointed

2

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.