AIB UK LOAN MANAGEMENT LIMITED

• ⚠

  Material uncertainty over going concern

  The financial statements for the year ended 31 December 2024 have been prepared on a basis other than that of going concern as the loan sales are completed and the Directors' intention is to wind up the Company as soon as practical subject to fulfilling, or transferring, obligations included within loan and other agreements. The costs of such a wind up are not expected to be material and have not been provided for by the Company. Under this basis of accounting, assets are stated at their estimated realisable value and liabilities are stated at their estimated settlement value.

1. AIB UK LOAN MANAGEMENT LIMITED 2010-12-30 → present
2. REFAL 209 LIMITED 1988-06-08 → 2010-12-30

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

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.

Accounting basis

FRS 101

Reporting scope

Standalone (parent only)

Auditor

PricewaterhouseCoopers

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“The financial statements for the year ended 31 December 2024 have been prepared on a basis other than that of going concern as the loan sales are completed and the Directors' intention is to wind up the Company as soon as practical subject to fulfilling, or transferring, obligations included within loan and other agreements. The costs of such a wind up are not expected to be material and have not been provided for by the Company. Under this basis of accounting, assets are stated at their estimated realisable value and liabilities are stated at their estimated settlement value.”

Group structure

1. AIB UK LOAN MANAGEMENT LIMITED · parent
   1. AIB PFP (General Partner) Limited 1% · Scotland
   2. AIB PFP Scottish Limited Partnership 0.25% · Scotland

Significant events

• “On 17 January 2025 proceeds of £107m were received by the Company relating to the sale of a portfolio of loans to a third party (note 14). The loans were derecognised from the statement of financial position of the Company on 31 December 2024.”
• “During 2025 further loan sales were made to an external third party for gross loans totalling £119m. All external loan transactions were completed by 13 September 2025.”

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

Filings

4

last 12 months

Capital events

0

last 24 months

Officers appointed

1

last 12 months

Officers resigned

1

last 12 months

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

• Turnover

  +11.8%

  £76,000,000 → £85,000,000

• Cash

  —

  Not reported

• Net assets

  —

  Not reported

• Employees

  —

  Not reported

• Operating profit

  -12.5%

  £8,000,000 → £7,000,000

• Profit before tax

  +20.7%

  -£29,000,000 → -£23,000,000

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