AVI JAPAN OPPORTUNITY TRUST PLC
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Next accounts due
2026-06-30 (in 1mo)
Last filed for 2024-12-31
Confirmation statement due
2026-08-09 (in 3mo)
Last made up 2025-07-26
Watchouts
None on the register
Cash
£5M
-59.8% vs 2023
Net assets
£212M
+15.9% vs 2023
Employees
—
Average over period
Profit before tax
£39M
+53.5% vs 2023
Net assets
2-year trend · vs Financials median
Accounts
2-year trend · latest reflected 2024-12-31
| Metric | Trend | 2023-12-31 | 2024-12-31 |
|---|---|---|---|
| Turnover | — | — | |
| Operating profit | £23,405,000 | £37,488,000 | |
| Profit before tax | £25,157,000 | £38,613,000 | |
| Net profit | £24,739,000 | £38,125,000 | |
| Cash | £13,430,000 | £5,403,000 | |
| Total assets less current liabilities | — | — | |
| Net assets | £182,943,000 | £211,981,000 | |
| Equity | £182,943,000 | £211,981,000 | |
| Average employees | — | — | |
| Wages | — | — | |
| Directors' remuneration | — | — |
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
Year-on-year
FY2023 → FY2024 · period ending 2024-12-31 vs 2023-12-31
-
Turnover
—
Not reported
-
Cash
-59.8%
£13,430,000 £5,403,000
-
Net assets
+15.9%
£182,943,000 £211,981,000
-
Employees
—
Not reported
-
Operating profit
+60.2%
£23,405,000 £37,488,000
-
Profit before tax
+53.5%
£25,157,000 £38,613,000
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
Ratios
Computed from the line items above — sparklines read oldest → newest
| Ratio | Trend | 2023-12-31 | 2024-12-31 |
|---|---|---|---|
| Gearing (liabilities / total assets) | 8.4% | 6.8% | |
| Interest cover | 129.31x | 126.22x |
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. Sector-distribution context coming next.
Audit & accounting basis
- Accounting basis
- IFRS
- Reporting scope
- Standalone (parent only)
- Auditor
- BDO LLP
- Audit opinion
- Unqualified (clean)
- Going concern
- Affirmed
“Furthermore, the Directors are not aware of any material uncertainties that may cast significant doubt upon the Company's ability to continue as a going concern, having taken into account liquidity of the Company's investment portfolio and the Company's financial position in respect of its cash flows.”
Significant events
- “Shigeru Ishiba was appointed as the new Prime Minister and leader of the Liberal Democratic Party ("LDP") in late September.”
- “Yoshi Nishio and Katya Thomson resigned from the Board to be replaced by Andrew Rose and Torn Yoritaka.”
- “The Company's ¥2.93 billion debt facility was renewed on 2 April 2024, and its size increased to ¥6.6 billion on 28 March 2025.”
- “Four portfolio companies received tender offer bids during the year, with one receiving advance notice of a tender offer bid.”
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
5 active · 2 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| MUFG CORPORATE GOVERNANCE LIMITED | Corporate Secretary | 2018-07-27 | — | — |
| CRIGHTON, Norman | Director | 2018-07-27 | Jun 1966 | British |
| ROSE, Andrew William | Director | 2025-02-12 | Jan 1957 | British |
| STEPHENS, Margaret | Director | 2018-09-05 | Jan 1961 | British |
| YORITAKA, Thomas Yasutomo | Director | 2025-02-12 | Feb 1970 | British,American |
Show 2 resigned officers
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| NISHIO, Yoshi | Director | 2018-07-27 | 2024-09-30 |
| THOMSON, Ekaterina | Director | 2018-09-05 | 2025-01-21 |
Ownership
Persons with significant control
| Name | Kind | Nature of control | Notified | Status |
|---|---|---|---|---|
| Asset Value Investors Limited | Corporate entity | Shares 75–100%, Voting 75–100% | 2018-07-27 | Ceased 2018-10-23 |
Filing timeline
Last 20 of 107 total filings
Material constitutional events — rename, articles re-file, resolution
- 2026-01-23 RESOLUTIONS Resolution
- 2025-11-11 RESOLUTIONS Resolution
- 2025-05-29 RESOLUTIONS Resolution
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-04-15 | SH04 | capital | Capital sale or transfer treasury shares with date currency capital figure | |
| 2026-04-09 | SH04 | capital | Capital sale or transfer treasury shares with date currency capital figure | |
| 2026-04-09 | MR01 | mortgage | Mortgage create with deed with charge number charge creation date | |
| 2026-02-28 | SH04 | capital | Capital sale or transfer treasury shares with date currency capital figure | |
| 2026-02-24 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2026-02-05 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2026-01-29 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2026-01-23 | RESOLUTIONS | resolution | Resolution | |
| 2025-12-05 | SH01 | capital | Capital allotment shares | |
| 2025-11-11 | RESOLUTIONS | resolution | Resolution | |
| 2025-08-05 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2025-08-04 | SH06 | capital | Capital cancellation shares | |
| 2025-06-10 | AA | accounts | Accounts with accounts type full | |
| 2025-05-29 | RESOLUTIONS | resolution | Resolution | |
| 2025-05-27 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2025-05-20 | AD01 | address | Change registered office address company with date old address new address | |
| 2025-04-22 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2025-02-13 | AP01 | officers | Appoint person director company with name date | |
| 2025-02-13 | AP01 | officers | Appoint person director company with name date | |
| 2025-01-30 | SH06 | capital | Capital cancellation shares |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 16
- Capital events
- 11
- Officers appointed
- 0
- Officers resigned
- 0
last 12 months
last 24 months
last 12 months
last 12 months
Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.