AI SPECIAL PFI SPV LIMITED

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

  -2.8%

  £1,449 → £1,408

• Cash

  +33.9%

  £8,588 → £11,502

• Net assets

  -33%

  -£128,455 → -£170,810

• Employees

  —

  Not reported

• Operating profit

  -95.5%

  -£21,662 → -£42,356

• Profit before tax

  -95.5%

  -£21,662 → -£42,356

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)

Abridged

Yes — abridged accounts (limited disclosure)

Auditor

Ernst & Young LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The Directors of the Company have confirmed that they have no intention to liquidate the Company in the foreseeable future. Consequently, the investment has been reclassified from current asset to non-current asset. Furthermore, a letter of support has been provided by Aviva Special PFI Limited Partnership to Al Special PFI SPV Limited to enable it to meet its liabilities as they fall due. Accordingly, the financial statements for the year ended 31 December 2024 have been prepared on a going concern basis.”

Significant events

• “Reclassification of investments from current to non-current assets.”
• “Change in the basis of preparation of financial statements to a going concern basis in 2024 from a non-going concern basis in prior periods.”
• “Appointment of Ernst & Young LLP as external auditor for the financial year ended 31 December 2024.”

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

Filings

3

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.