Exhibit 21.1

SUBSIDIARIES OF GATES INDUSTRIAL CORPORATION PLC



|                                                        |  |                                              
|------------------------------------------------------- |  | ---------------------------------------------
|Name                                                    |  | Jurisdiction of Organization or Incorporation
|Gates Argentina S.A.                                    |  | Argentina                                    
|Gates Australia Pty, Limited                            |  | Australia                                    
|Gates Engineering & Services Australia Pty Ltd          |  | Australia                                    
|Gates E&S Bahrain WLL                                   |  | Bahrain                                      
|Gates Distribution Centre N.V.                          |  | Belgium                                      
|Gates Europe BVBA                                       |  | Belgium                                      
|Gates do Brasil lndustria e Commercio Ltda              |  | Brazil                                       
|Gates Fleximak Ltd                                      |  | BVI                                          
|Atlas Hydraulics Inc.                                   |  | Canada                                       
|Colinx Canada ULC                                       |  | Canada                                       
|Gates Canada Inc.                                       |  | Canada                                       
|Gates Industrial Canada Ltd                             |  | Canada                                       
|Omaha Topco Ltd.                                        |  | Caymans                                      
|Gates Auto Parts (Suzhou) Co., Ltd                      |  | China                                        
|Gates Fluid Power (Suzhou) Co., Ltd                     |  | China                                        
|Gates Fluid Power Technologies (Changzhou) Co., Ltd     |  | China                                        
|Gates Trading (Shanghai) Co., Ltd.                      |  | China                                        
|Gates Unitta Power Transmission (Shanghai) Limited      |  | China                                        
|Gates Unitta Power Transmission (Suzhou) Limited        |  | China                                        
|Gates Winhere Automotive Pump Products (Yantai) Co. Ltd |  | China                                        
|Gates Hydraulics s.r.o                                  |  | Czech Republic                               
|Gates France S.a.r.l.                                   |  | France                                       
|Gates S.A.S.                                            |  | France                                       
|Gates Service Center S.A.S.                             |  | France                                       
|Eifeler Maschinenbau GmbH                               |  | Germany                                      
|Gates Gmbh                                              |  | Germany                                      
|Gates Holding GmbH                                      |  | Germany                                      
|Gates Mectrol Gmbh                                      |  | Germany                                      
|Gates India Private Limited                             |  | India                                        
|Gates Unitta India Company Private Limited              |  | India                                        
|PT Gates Industrial Indonesia                           |  | Indonesia                                    
|Gates Irish Finance UC                                  |  | Ireland                                      
|Tomkins Insurance Limited                               |  | Isle of Man                                  
|Gates S.r.l.                                            |  | Italy                                        
|Gates Japan KK                                          |  | Japan                                        
|Gates Unitta Asia Company                               |  | Japan                                        
|Gates Korea Company, Limited                            |  | Korea                                        
|Gates Unitta Korea Co., Ltd.                            |  | Korea                                        
|Pyung Hwa CMB Co. Limited                               |  | Korea                                        
|Gates Holding Luxembourg SARL                           |  | Luxembourg                                   
|Gates Industrial Europe SARL                            |  | Luxembourg                                   
|Gates Investments SARL                                  |  | Luxembourg                                   
|Gates Luxembourg SARL                                   |  | Luxembourg                                   
|Gates Worldwide SARL                                    |  | Luxembourg                                   
|Gates Worldwide Holdings SARL                           |  | Luxembourg                                   
|Gates Industrial & Automotive (Malaysia) SDN. BHD.      |  | Malaysia                                     
|Industrias Atlas Hydraulics S de RL de CV               |  | Mexico                                       
|Lerma Hose Plant S.A. de C.V.                           |  | Mexico                                       



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|                                                                       |  |                   
|---------------------------------------------------------------------- |  | ------------------
|Tomkins Poly Belt Mexicana SA de CV                                    |  | Mexico            
|Gates de Mexico, S.A. de C.V.                                          |  | Mexico            
|Gates E&S Mexico, S.A. de C.V.                                         |  | Mexico            
|Servicios IAHS S de RL de CV                                           |  | Mexico            
|Omaha Acquiror B.V.                                                    |  | Netherlands       
|Gates Engineering & Services (Muscat) LLC                              |  | Oman              
|Gates Polska S.p.z o.o                                                 |  | Poland            
|Gates CIS LLC                                                          |  | Russian Federation
|Gates Engineering & Services LLC                                       |  | Saudi Arabia      
|Gates Engineering & Services PTE Limited                               |  | Singapore         
|Gates Industrial Singapore PTE. LTD.                                   |  | Singapore         
|Gates Rubber Company (S) Pte Limited                                   |  | Singapore         
|Gates Unitta Asia Trading Company Pte Ltd                              |  | Singapore         
|Gates PT Spain SA                                                      |  | Spain             
|Gates (Thailand) Co., Ltd.                                             |  | Thailand          
|Gates Unitta (Thailand) Co., Ltd                                       |  | Thailand          
|Gates Güç Aktarim Sistemleri Dagitim Sanayi Ve Ticaret Limited Şirketi |  | Turkey            
|Gates Endüstriyel Metal Kauçuk Sanayi ve Ticaret Anonim Şirketi        |  | Turkey            
|Gates Hortum Sanayi ve Ticaret Limited Şirketi                         |  | Turkey            
|Gates Engineering & Services Hamriyah FZE                              |  | UAE               
|Gates Engineering & Services Co. LLC (Sharjah)                         |  | UAE               
|Gates E&S Industries LLC                                               |  | UAE               
|Gates Engineering & Services FZCO                                      |  | UAE               
|Gates E&S Trading LLC (UAE)                                            |  | UAE               
|Finco Omaha Ltd.                                                       |  | UK                
|Gates Acquisitions Limited                                             |  | UK                
|Gates Auto Parts Holdings China Limited                                |  | UK                
|Gates (U.K.) Limited                                                   |  | UK                
|Gates Engineering & Services Global Limited                            |  | UK                
|Gates Engineering & Services UK Holdings Limited                       |  | UK                
|Gates Engineering & Services UK Limited                                |  | UK                
|Gates European Holdings Limited                                        |  | UK                
|Gates Finance Limited                                                  |  | UK                
|Gates Fluid Power Technologies Investments Ltd                         |  | UK                
|Gates Holdings Limited                                                 |  | UK                
|Gates Hydraulics Limited                                               |  | UK                
|Gates Industrial Holdco Limited                                        |  | UK                
|Gates Power Transmission Limited                                       |  | UK                
|Gates Treasury (Canadian Dollar) Company                               |  | UK                
|Gates Treasury (Dollar) Company                                        |  | UK                
|Gates Treasury (Euro) Company                                          |  | UK                
|Gates UK Pension Trustees Limited                                      |  | UK                
|Gates Worldwide Limited                                                |  | UK                
|H Heaton Limited                                                       |  | UK                
|H Heaton Pension Trustees Limited                                      |  | UK                
|Tomkins BP UK Holdings Limited                                         |  | UK                
|Tomkins Finance Luxembourg Limited                                     |  | UK                
|Tomkins Engineering Limited                                            |  | UK                
|Tomkins Investments China Limited                                      |  | UK                
|Tomkins Investments Limited                                            |  | UK                
|Tomkins 2008 Pension Trustees Limited                                  |  | UK                
|Tomkins Overseas Investments Limited                                   |  | UK                
|Tomkins Pension Trustees Limited                                       |  | UK                
|Tomkins Sterling Company                                               |  | UK                
|Trico Products (Dunstable) Pension Trustees Limited                    |  | UK                
|Atlas Hydraulics, Inc.                                                 |  | South Dakota      



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|                                      |  |         
|------------------------------------- |  | --------
|Broadway Mississippi Development, LLC |  | Colorado
|Gates Development Corporation         |  | Colorado
|Gates Nitta Belt Company, LLC         |  | Colorado
|Gates Administration Corp.            |  | Delaware
|Gates Bronco Holdings Corp.           |  | Delaware
|Gates Corporation                     |  | Delaware
|Gates E&S North America, Inc.         |  | Delaware
|Gates Global Co.                      |  | Delaware
|Gates Global LLC                      |  | Delaware
|Gates Holdings 1 LLC                  |  | Delaware
|Gates Holdings 2 LLC                  |  | Delaware
|Gates Holdings 3 LLC                  |  | Delaware
|Gates Holdings 4 LLC                  |  | Delaware
|Gates International Holdings LLC      |  | Delaware
|Gates Investments, LLC                |  | Delaware
|Gates Mectrol Inc                     |  | Delaware
|Gates Winhere LLC                     |  | Delaware
|Omaha Acquisition Inc.                |  | Delaware
|Omaha Holdings LLC                    |  | Delaware
|Philips Holding Corporation           |  | Delaware
|Tomkins BP US Holding Corporation     |  | Delaware
|Du-Tex Properties, LLC                |  | Texas