AVIVA INVESTORS GR SPV 8 LIMITED

• ◆

  Material uncertainty over going concern

  At the balance sheet date the Company had net current liabilities of £7,349,511 (2024: £7,493,485). This is driven by the intercompany borrowings with the parent of £7,154,129 (2024: £7,154,129) and other creditor balances. The directors have received confirmation via a letter of support that Aviva Investors REALM Ground Rent Limited Partnership intends to support the Company to enable it to meet its obligations as they fall due and Aviva Investors Ground Rent Holdco Limited will not seek repayment of part or all of the amount owed by this Company, where to do so would place this Company in an insolvent position. Cash flow forecasts have been prepared by Aviva Investors REALM Ground Rent Limited Partnership for the Group confirming the Group will have sufficient funds to meet its liabilities as they fall due for a period of 12 months from the date of approval of these financial statements.

• ◆

  Audit opinion: Disclaimer of opinion

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

• ·

  Going-concern uncertainty disclosed

• ·

  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 8 LIMITED 2013-01-07 → present
2. BELLWAY VIII LIMITED 2009-04-03 → 2013-01-07

Accounting basis

FRS 102

Reporting scope

Consolidated group

Auditor

Ernst & Young LLP

Audit opinion

Disclaimer of opinion

Going concern

Material uncertainty disclosed

“At the balance sheet date the Company had net current liabilities of £7,349,511 (2024: £7,493,485). This is driven by the intercompany borrowings with the parent of £7,154,129 (2024: £7,154,129) and other creditor balances. The directors have received confirmation via a letter of support that Aviva Investors REALM Ground Rent Limited Partnership intends to support the Company to enable it to meet its obligations as they fall due and Aviva Investors Ground Rent Holdco Limited will not seek repayment of part or all of the amount owed by this Company, where to do so would place this Company in an insolvent position. Cash flow forecasts have been prepared by Aviva Investors REALM Ground Rent Limited Partnership for the Group confirming the Group will have sufficient funds to meet its liabilities as they fall due for a period of 12 months from the date of approval of these financial statements.”

Group structure

1. AVIVA INVESTORS GR SPV 8 LIMITED · parent
   1. Aviva Investors REALM Ground Rent Limited Partnership
   2. Aviva Investors Ground Rent HoldCo Limited
   3. Aviva Investors GR SPV1 Limited
   4. Aviva Investors GR SPV3 Limited
   5. Aviva Investors GR SPV 4 Limited
   6. Aviva Investors GR SPV 5 Limited
   7. Aviva Investors GR SPV 6 Limited
   8. Aviva Investors GR SPV 7 Limited
   9. Aviva Investors GR SPV 8 Limited
   10. Aviva Investors GR SPV 9 Limited
   11. Aviva Investors GR SPV 10 Limited
   12. Aviva Investors GR SPV 11 Limited
   13. Aviva Investors GR SPV 12 Limited
   14. Aviva Investors GR SPV 13 Limited
   15. Aviva Investors GR SPV 14 Limited
   16. Aviva Investors GR SPV 15 Limited
   17. Aviva Investors GR SPV16 Limited
   18. Aviva Investors GR SPV17 Limited

Significant events

• “Notable successes during 2025 included the removal of the two year ownership requirement for leaseholders seeking to extend a lease or acquire their freehold.”
• “In March 2025, amendments to the "Right to Manage" regime became effective, increasing the proportion of permitted non residential floor space in mixed-use buildings from 25% to 50% and removing the presumption that leaseholders are liable for a freeholder's legal costs in Right to Manage claims.”
• “The enactment of the LFRA also led to a Judicial Review challenge held in the High Court in July 2025, by six claimant groups, which focussed on three areas: the proposed 0.1% ground rent cap, the removal of marriage value and limits on cost recovery. In October 2025, the High Court dismissed all claims, concluding that the Act was proportionate and compatible with applicable human rights legislation.”

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.