AVIVA INVESTORS INFRASTRUCTURE GP LIMITED

• ⚠

  Material uncertainty over going concern

  The Company has net current liabilities and net liabilities of £155,728 (31 December 2023: £139,542). This is primarily driven by an intercompany balance payable to the Partnership of £142,298 (31 December 2023: £115,763). The Company has received a letter of support from the Partnership confirming its intention to continue to provide support to meet its obligations as they fall due and that it will not seek repayment of the intercompany balance, where doing so would place the Company in an insolvent position.

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

  +28.5%

  £813 → £1,045

• Cash

  —

  Not reported

• Net assets

  -11.6%

  -£139,542 → -£155,728

• Employees

  —

  Not reported

• Profit before tax

  +3.5%

  -£16,780 → -£16,186

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

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.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

Ernest & Young LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“The Company has net current liabilities and net liabilities of £155,728 (31 December 2023: £139,542). This is primarily driven by an intercompany balance payable to the Partnership of £142,298 (31 December 2023: £115,763). The Company has received a letter of support from the Partnership confirming its intention to continue to provide support to meet its obligations as they fall due and that it will not seek repayment of the intercompany balance, where doing so would place the Company in an insolvent position.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

4

last 12 months

Capital events

0

last 24 months

Officers appointed

1

last 12 months

Officers resigned

1

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.