AVIVA INVESTORS GR SPV 13 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

  +15.6%

  £366,588 → £423,733

  highest in 5 filed years

• Cash

  —

  Not reported

• Net assets

  -310%

  £820,190 → -£1,722,222

  lowest in 5 filed years

• Employees

  —

  Not reported

• Operating profit

  +29.9%

  -£3,224,277 → -£2,259,800

• Profit before tax

  +27.7%

  -£3,485,340 → -£2,521,578

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 13 LIMITED 2014-05-21 → present
2. PGL (104) LIMITED 2010-12-07 → 2014-05-21

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

• “Material Valuation Uncertainty: After applying discounts of £3.9m (2023: £3.4m), the independent valuer has also applied two material valuation uncertainty clauses ('MVUs') to the Company's investment property.”
• “Regulatory Updates: 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. This culminated in the Remediation Acceleration Plan that was published by Government on 2 December 2024.”
• “Building Safety legislation: 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.”
• “Leasehold Reform: The LFR Bill was passed and received Royal Assent on 24 May 2024. The Government excluded any ground rent restrictions from the final Leasehold and Freehold Reform Act 2024.”
• “Post year end the Company is working with all stakeholders, including MHCLG, developers responsible for funding and undertaking remediation and leaseholders to meet its obligations and the deadlines set out in the plan. The plan is to be given legal force by new legislation in a Remediation Bill that Government is drafting at the date of this report.”

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.