AVIVA INVESTORS GR SPV 5 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

  +3.8%

  £620,195 → £643,469

  highest in 5 filed years

• Cash

  —

  Not reported

• Net assets

  -179%

  £1,410,508 → -£1,113,628

  lowest in 5 filed years

• Employees

  —

  Not reported

• Operating profit

  +40.8%

  -£3,573,626 → -£2,114,334

• Profit before tax

  +36.8%

  -£3,961,532 → -£2,503,303

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 5 LIMITED 2012-01-20 → present
2. EMLOR PROPERTY NO.1 LIMITED 2009-02-09 → 2012-01-20
3. RETIREMENT LIVING LIMITED 2002-06-21 → 2009-02-06

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

• “The first MVU was incorporated in the Q1 2022 valuation, applied to assets with building safety uncertainty.”
• “The second material valuation uncertainty clause, incorporated in Q4 2023 was applied to all residential assets due to the uncertainty around future leasehold reform...”
• “On 2 December 2024, Government published its Remediation Acceleration Plan.”
• “During 2024 the Company continued to progress its building safety programme to meet its responsibilities and obligations under the Building Safety Act 2022 and other safety legislation including the Housing Act 2004...”
• “On 23 May 2024, as part of the pre-election "wash up" process, the LFR Bill was selected as one of the last pieces of legislation to be debated by the Lords on the final day before Parliament was prorogued. The LFR Bill was passed and received Royal Assent on 24 May 2024.”

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.