LEGAL & GENERAL LTM STRUCTURING (SPV) LIMITED

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  Material uncertainty over going concern

  These financial statements have not been prepared on a going concern basis for the reasons set out in note 1.2.

Accounting basis

FRS 101

Reporting scope

Standalone (parent only)

Auditor

KPMG LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“These financial statements have not been prepared on a going concern basis for the reasons set out in note 1.2.”

Significant events

• “In the year, loan notes were issued with the value of £260m on 29 November 2024. The Parent subscribed for the notes via transfer of assets in specie.”
• “On 7 April 2025, the rights and obligations of the Company were novated to Legal & General UK Structuring SPV LLP. As the Company is no longer performing its principal activity, the financial statements have not been prepared on a going concern basis.”
• “In November 2024, the Board approved the novation of the rights and obligations of the Company to that of a limited liability partnership, Legal & General UK Structuring SPV LLP, an entity under common control with the Company. The novation was executed on 7 April 2025.”

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

1

last 12 months

Officers resigned

2

last 12 months

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