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Registered number: 00916422














APPLE PUBLISHING LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

 
APPLE PUBLISHING LIMITED
REGISTERED NUMBER:00916422

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
195,753
102,120

Cash at bank and in hand
  
320,706
242,183

  
516,459
344,303

Current liabilities
  

Creditors: amounts falling due within one year
 5 
(353,066)
(282,350)

  

Net assets
  
163,393
61,953


Capital and reserves
  

Called up share capital 
 6 
100
100

Profit and loss account
  
163,293
61,853

  
163,393
61,953


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




B V Grakal
Director

Date: 15 September 2024

The notes on pages 2 to 4 form part of these financial statements.
Page 1

 
APPLE PUBLISHING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Apple Publishing Limited is a private limited liability company incorporated in England and Wales, with its registered office address at 27 Ovington Square, London, SW3 1LJ.
The principal activity of the Company during the year was the exploitation of the copyright of musical works.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland, and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover comprises royalty income and license fees, exclusive of VAT, which are accounted for on an accruals basis. 

 
2.3

Debtors

Short term debtors are measured at the transaction price, less any impairment.

 
2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on sufficient notice agreed in advance. 

 
2.5

Creditors

Short term creditors are measured at the transaction price.

 
2.6

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is £ Sterling.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Page 2

 
APPLE PUBLISHING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.7

Dividends

Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. 

 
2.8

Taxation

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

  
2.9

Affiliated undertakings

In these financial statements, undertakings are described as affiliated to Apple Publishing Limited if:
(a) they have the same shareholders or ultimate shareholders as Apple Publishing Limited; or
(b) the undertaking is owned by one or more of the ultimate shareholders of Apple Publishing Limited.


3.


Employees

The Company had no employees during the current and preceding year.



4.


Debtors

2023
2022
£
£

Other debtors
-
809

Prepayments and accrued income
195,753
101,311

195,753
102,120



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
104,921
60,217

Corporation tax
43,464
11,357

Other taxation and social security
33
-

Amounts owed to affiliated undertakings
204,648
210,776

353,066
282,350


Page 3

 
APPLE PUBLISHING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

6.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 Ordinary shares of £1 each
100
100


7.


Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2023 was unqualified.

The audit report was signed on 16 September 2024 by Stephen Iseman FCA (Senior Statutory Auditor) on behalf of Sopher + Co LLP.

 
Page 4