ASPEN INSURANCE UK LIMITED

1. ASPEN INSURANCE UK LIMITED 2003-03-04 → present
2. WELLINGTON REINSURANCE LIMITED. 2002-06-24 → 2003-03-04
3. CITY FIRE INSURANCE COMPANY LIMITED(THE) 1980-12-31 → 2002-06-24
4. CITY FIRE OFFICE LIMITED (THE) 1974-09-16 → 1980-12-31

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

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

Ernst & Young LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The Directors confirm that they are satisfied that the Company has adequate resources to continue in operation and meet its liabilities as they fall due for a period up until 30 June 2027. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.”

Significant events

• “On 27 August 2025, AIHL entered into a definitive Agreement and Plan of Merger (the "Merger Agreement"), under which Aspen will be acquired by a wholly owned indirect subsidiary of Sompo Holdings, Inc. ("Sompo"), a leading global provider of commercial and consumer property and casualty (re)insurance.”
• “On 24 February 2026 (the "Effective Time"), the Merger Sub merged with and into Aspen, with AIHL surviving such merger (the "Merger" and such surviving company, the "Surviving Company") as a wholly-owned subsidiary of ESIL and indirect subsidiary of Sompo.”
• “The Company released $65m from the US Trust Fund by reducing a letter of credit limit to strengthen its available funds position for future distributions. This does not impact on the solvency position of the Company as at the year end 2025.”
• “In 2025, Cavello Bay Reinsurance Limited has commenced legal proceedings against AIHL, alleging breaches of a Loss Portfolio Transfer Reinsurance Agreement entered into in January 2022. The claims relate to premium allocation, straddle account obligations, and construction defect losses. The claimant seeks amounts exceeding $300 million plus interest. The Company's exposure will be limited to an amount lower than that claimed from AIHL and is not expected to materially impact the Company's solvency position or its ability to continue as a going concern.”

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

2

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.

• Gross written premiums

  —

  Not reported

• Net earned premiums

  -38.8%

  £136,323,202 → £83,395,107

• Profit before tax

  +12.7%

  £79,318,013 → £89,399,555

• Equity

  —

  Not reported

• Claims incurred

  -48.5%

  £70,793,180 → £36,471,460

• Insurance contract liabilities

  -11.8%

  £1,803,187,546 → £1,590,214,974

• Investment return

  +61.3%

  £38,324,684,952 → £61,823,573,017

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