GRIF STUDENT GROUND RENTS LIMITED

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  Material uncertainty over going concern

  At 30 September 2025, the Company was in a net current liability position due to an intragroup loan owed to the Parent Company and therefore depends on the Parent Company's financial support... On this basis, the Directors consider it appropriate to prepare the financial statements on a going concern basis.

• ◆

  Audit opinion: Disclaimer of opinion

  Latest auditor's report carried a non-clean opinion.

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  Going-concern uncertainty disclosed

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  Negative shareholders' funds

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 —. Year-on-year comparison hidden: this filing's period length differs materially from the prior year. 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. Sector-distribution context coming next.

1. GRIF STUDENT GROUND RENTS LIMITED 2013-02-07 → present
2. GRIF031 LIMITED 2012-10-10 → 2013-02-07

Accounting basis

IFRS

Reporting scope

Standalone (parent only)

Auditor

RSM UK Audit LLP

Audit opinion

Disclaimer of opinion

Going concern

Material uncertainty disclosed

“At 30 September 2025, the Company was in a net current liability position due to an intragroup loan owed to the Parent Company and therefore depends on the Parent Company's financial support... On this basis, the Directors consider it appropriate to prepare the financial statements on a going concern basis.”

Significant events

• “On 27 January 2026, the Government published the draft Commonhold and Leasehold Reform Bill, which proposes to cap ground rents on most existing long residential leases at £250 per year, reducing to a peppercorn after 40 years.”
• “On 26 March 2026, the Company exchanged contracts to sell its freehold interest in a property in Hull, for £1,450,000. Completion is expected by 24 June 2026.”
• “On 31 March 2026, the Company's portfolio was independently valued at £1,450,000 by the valuer, showing a like-for-like increase of £716,269 or +97.6% compared with the independent valuation as at 30 September 2025. The independent valuation continues to include a material uncertainty clause.”

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

Filings

5

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.