ABERDEEN INFRASTRUCTURE (NO 2) LLP

• ◆

  1 PSC ceased in last 24 months

  Significant control changed hands — see the Ownership section.

1. ABERDEEN INFRASTRUCTURE (NO 2) LLP 2014-09-26 → present
2. BOS INFRASTRUCTURE (NO 2) LLP 2008-10-14 → 2014-09-26

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

IFRS

Reporting scope

Standalone (parent only)

Auditor

PricewaterhouseCoopers CI LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The Members consider that the LLP has adequate resources to continue in operational existence for at least twelve months from the date the financial statements are authorised for issue. In making this assessment, the Members have taken into account all available information about the foreseeable future and consequently the going concern basis is appropriate in preparing the financial statements.”

Group structure

1. ABERDEEN INFRASTRUCTURE (NO 2) LLP · parent
   1. DirectRoute (Fermoy) Holdings Limited
   2. Semperian PPP Investment Partners Holdings Limited
   3. Autoroute de Liaison Seine Sarthe

Significant events

• “The Members have evaluated the impact of all subsequent events on the LLP occurring between the end of the reporting period and 19 September 2025, the date the financial statements were available to be issued and have determined that there were no subsequent events requiring adjustments or additional disclosure at the date of signing this report and the audited financial statements.”
• “On 24 February 2022, Russia launched a military offensive against Ukraine resulting in widespread sanctions on Russia and heightened security and cyber threats. This battle is still ongoing and sanctions continue to be placed and updated and vigilance levels remain high around security and potential cyber threats. As at the date of approval of the financial statements, the LLP did not hold any assets in Ukraine or Russia... there is not expected to be any significant long term adverse impact from the military operation in Ukraine on the assets, operational activities, processes and procedures of the LLP.”
• “In October 2023, the Hamas attack on Israel led to a full blown conflict between Israel and the Hamas controlled administration of Gaza... the LLP has assessed the impact of the unrest and has concluded that at the date of approval of these financial statements the ongoing unrest has no impact on the LLP's operations as the LLP's key suppliers do not have any operations pertaining to the LLP in Israel or the Hamas-controlled administration of Gaza.”

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

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.

• Turnover

  -5%

  £6,981,423 → £6,634,205

• Cash

  -67.2%

  £185,021 → £60,776

• Net assets

  -5%

  £146,981,152 → £139,661,625

• Employees

  —

  Not reported

• Operating profit

  +166.3%

  -£6,608,095 → £4,378,669

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