AVIVA INVESTORS GR SPV 4 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

  +4.3%

  £564,930 → £589,079

  highest in 4 filed years

• Cash

  —

  Not reported

• Net assets

  -62.5%

  £4,400,531 → £1,650,809

  lowest in 4 filed years

• Employees

  —

  Not reported

• Operating profit

  +31.8%

  -£3,580,947 → -£2,441,284

• Profit before tax

  +29.3%

  -£3,890,881 → -£2,752,067

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 4 LIMITED 2012-01-20 → present
2. EMLOR PROPERTY LIMITED 1999-08-12 → 2012-01-20

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

Ernst & Young LLP

Audit opinion

Disclaimer of opinion

Going concern

Affirmed

“The Directors have reviewed the current and projected financial position of the Company, making reasonable assumptions about future trading performance. After making enquiries, the Directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for a period of 12 months from the date of approval of these financial statements and on this basis the Directors have adopted the going concern in preparing the financial statements.”

Significant events

• “After applying discounts of £5.3m (2023: £5.2m), the independent valuer has also applied two material valuation uncertainty clauses ('MVUs') to the Company's investment property. For the year ended 31 December 2024, £5.7m (2023: £8.7m) of the investment property balance was subject to the leasehold reform MVU with £0.7m (2023: £1.0m) of the investment property being subject to the building safety MVU as well.”
• “The Remediation Acceleration Plan has set clear deadlines for building owners to start and complete remediation. By the end of 2029 all 18m+ (high-rise) buildings with unsafe cladding in a government funded scheme needs to have been remediated.”
• “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 (the "LFR Act") with no form of capping of existing ground rent being incorporated into the Act.”
• “In December 2024, undertake a consultation into banning insurance commission remuneration by freeholders and agents.”
• “On the 19 March 2025 MHCLG published its policy paper "Commonhold White Paper: The proposed new commonhold model for homeownership in England and Wales".”

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.