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Animalcare Group plc ("the Company") is a company incorporated in England and Wales under the Companies Act 2006 and is domiciled in the United Kingdom. The Group comprises Animalcare Group plc and its subsidiary, Animalcare Ltd. The nature of the Group's operations and its principal activities are set out in note 5 and within the Directors' Report.

The following new standards and amendments to standards are mandatory for the first time for financial periods beginning on or after 1st January 2014. Their effect has been limited to disclosure amendments.

IFRS 10: Consolidated Financial Statements
IAS 27: Separate Financial Statements
Amendments to IAS 32: Financial Instruments: Disclosures - Offsetting Financial Assets & Liabilities
Amendments to IAS 36: Recoverable Amount Disclosures for non-Financial Assets

The IASB and IFRIC have issued the following standards and interpretations, endorsed by the EU, with an effective date after the date of these financial statements. Their adoption, where applicable, is not expected to have a material effect on the financial statements of the Group.

International Financial Reporting StandardsApplies to periods beginning after
Annual Improvements to IFRSs 2010-2012 Cycle1st February 2015
Annual Improvements to IFRSs 2011-2013 Cycle1st February 2015