AVIVA INVESTORS GR SPV 6 LIMITED

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  Material uncertainty over going concern

  As disclosed in note 9 to the financial statements, the Company's investment property portfolio is subject to two material valuation uncertainty clauses from the independent third-party valuation provider who has independently valued the Company's investment property portfolio. We were therefore unable to obtain sufficient appropriate audit evidence to support the valuation of investment properties. In addition, as disclosed in note 14 to the financial statements, management has been unable to quantify the building safety remediation liabilities associated with these properties and has not been able to conclude which party will be responsible for any associated liabilities.

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  Audit opinion: Disclaimer of opinion

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

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  Going-concern uncertainty disclosed

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  Negative shareholders' funds

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. The Δ column is the change from the prior filed period as a percentage of |prior|; lines a company doesn't report show —. 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 6 LIMITED 2012-10-10 → present
2. EMLOR PROPERTY NO, 2 LIMITED 2010-02-05 → 2012-10-10
3. EMLOR PROPERTY DEVELOPMENTS LIMITED 2007-11-21 → 2010-02-05
4. AVENUE SHELFCO 41 LIMITED 2007-09-25 → 2007-11-21

Accounting basis

FRS 102 §1A

Reporting scope

Standalone (parent only)

Abridged

Yes — abridged accounts (limited disclosure)

Auditor

Ernst & Young LLP

Audit opinion

Disclaimer of opinion

Going concern

Material uncertainty disclosed

“As disclosed in note 9 to the financial statements, the Company's investment property portfolio is subject to two material valuation uncertainty clauses from the independent third-party valuation provider who has independently valued the Company's investment property portfolio. We were therefore unable to obtain sufficient appropriate audit evidence to support the valuation of investment properties. In addition, as disclosed in note 14 to the financial statements, management has been unable to quantify the building safety remediation liabilities associated with these properties and has not been able to conclude which party will be responsible for any associated liabilities.”

Significant events

• “On 27 January 2026, the Government announced a significant package of reforms to the residential leasehold system, including a draft Commonhold and Leasehold Reform Bill (CLRB) accompanied by a policy statement titled 'addressing unregulated and unaffordable ground rent'.”
• “The key announcement was however the decision to cap existing ground rents at £250 per annum (falling to a peppercorn after 40 years).”
• “The fall in ground rents will only take place once the CLRB has been enacted, which may be any time between 2027 and the end of 2028, subject to parliamentary timetable.”
• “The consultation into enfranchisement valuation was delayed during the course of 2025, with Government stating the ongoing judicial Review challenge had delayed its release.”

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.