AVIVA INVESTORS GR SPV 12 LIMITED

• ◆

  Audit opinion: Disclaimer of opinion

  Latest auditor's report carried a non-clean opinion.

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

• Turnover

  +0.1%

  £162,256 → £162,407

• Cash

  —

  Not reported

• Net assets

  -203.7%

  -£377,682 → -£1,146,994

  lowest in 5 filed years

• Employees

  —

  Not reported

• Operating profit

  +50%

  -£1,204,380 → -£602,323

• Profit before tax

  +44.6%

  -£1,350,137 → -£748,479

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

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. Margin ratios are hidden where reported turnover is too small relative to profit to yield a meaningful figure — typical of holding companies whose income is mostly subsidiary dividends rather than trading revenue. Sector-distribution context coming next.

1. AVIVA INVESTORS GR SPV 12 LIMITED 2014-01-13 → present
2. EMLOR PROPERTY NO.4 LIMITED 2013-01-16 → 2014-01-13
3. EMLOR RETIREMENT HOMES LIMITED 2000-08-14 → 2013-01-16
4. MCCARTHY LIFESTYLE HOMES LIMITED 1999-08-12 → 2000-08-14

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Abridged

Yes — abridged accounts (limited disclosure)

Auditor

Ernst & Young LLP

Audit opinion

Disclaimer of opinion

Going concern

Affirmed

“At the balance sheet date the Company had net current liabilities... Directors received confirmation from Aviva Investors REALM Ground Rent Limited Partnership to support the Company to meet obligations. Directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for 12 months and adopted the going concern basis.”

Significant events

• “After applying discounts of £1.3m (2023: £1.4m), the independent valuer has also applied two material valuation uncertainty clauses ('MVUs') to the Company's investment property.”
• “Both the incumbent Government at the start of the year and the new Labour Government continued to develop and implement their Leasehold Reform and Building Safety policies into regulations and legislation throughout 2024.”
• “On 2 December 2024, Government published its Remediation Acceleration Plan. The core objectives of the plan are to: Fix buildings faster, Identify all buildings with unsafe cladding, Support residents, including leaseholders through the remediation process.”
• “The LFR Bill was passed and received Royal Assent on 24 May 2024. Given the speed required to enact the LFR Bill, the Government excluded any ground rent restrictions from the final Leasehold and Freehold Reform Act 2024.”
• “In January 2025, the Government will commence the removal of the two-year restriction on enfranchisement and lease extension claims, allowing new purchasers to exercise their rights rather than wait.”
• “In December 2024, undertake a consultation into banning insurance commission remuneration by freeholders and agents.”

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

Filings

2

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.