CAPELLA 2 HOLDCO LIMITED

• ◆

  3 officer resignations in last 12 months

  Multiple officers have left the board recently — see the People section for who.

• ◆

  1 PSC ceased in last 24 months

  Significant control changed hands — see the Ownership section.

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

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.

Accounting basis

FRS 101

Reporting scope

Standalone (parent only)

Auditor

Ernst & Young LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The Directors have, at the time of approving the financial statements, a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Further information is included in note 2 to the financial statements. The Directors therefore consider it appropriate to adopt the going concern basis in preparing the financial statements. The assessment period for the purposes of considering the going concern basis is to 30 June 2027, being at least 12 months from the date on which these financial statements have been signed.”

Group structure

1. CAPELLA 2 HOLDCO LIMITED · parent
   1. IQSA (Miles Lambeth) Trust 50% · Guernsey
   2. IQSA (Meadows) GP Limited 100% · Guernsey
   3. IQSA (Meadows) Trust 99% · Guernsey
   4. IQSA (Meadows) LPI 100% · Guernsey
   5. IQSA (Meadows) Operator LPI 100% · Guernsey
   6. IQSA (Miles Lambeth) GP Limited 100% · Guernsey
   7. IQSA (Miles Lambeth) Trust 100% · Guernsey
   8. IQSA (Miles Lambeth) Operator LPI 100% · Guernsey
   9. IQSA (Miles Lambeth) LPI 100% · Guernsey
   10. IQSA (Miles Lambeth) Nominee Limited 100% · Guernsey

Significant events

• “The Company is part of a Group which has been a REIT since 1 August 2025.”
• “On 30 June 2025, the Company issued 2 shares with a nominal value of £1 each to its immediate parent for a total consideration of £5,437k.”

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

Filings

16

last 12 months

Capital events

2

last 24 months

Officers appointed

2

last 12 months

Officers resigned

3

last 12 months

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