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Registered number: 10640776









AGENT PROVOCATEUR IP LIMITED









FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 28 APRIL 2024

 
AGENT PROVOCATEUR IP LIMITED
REGISTERED NUMBER: 10640776

BALANCE SHEET
AS AT 28 APRIL 2024

28 April
30 April
2024
2023
Note
£
£

Fixed assets
  

Investments
 5 
100
100

  
100
100

Current assets
  

Debtors: amounts falling due within one year
 6 
9,523,212
7,812,024

  
9,523,212
7,812,024

Creditors: amounts falling due within one year
  
(28,000)
(21,836)

Net current assets
  
 
 
9,495,212
 
 
7,790,188

Total assets less current liabilities
  
9,495,312
7,790,288

Provisions for liabilities
  

Net assets
  
9,495,312
7,790,288


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
9,495,212
7,790,188

  
9,495,312
7,790,288


Page 1

 
AGENT PROVOCATEUR IP LIMITED
REGISTERED NUMBER: 10640776
    
BALANCE SHEET (CONTINUED)
AS AT 28 APRIL 2024

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 income and retained earnings 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 C Banks
Director

Date: 30 January 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
AGENT PROVOCATEUR IP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 APRIL 2024

1.


General information

Agent Provocateur IP Limited is a private company limited by shares incorporated in England and Wales. The registered office is 6-10 Market Road, London, United Kingdom, N7 9PW.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The company has taken advantage of the exemption under section 400 of the Companies Act 2006 not to prepare consolidated accounts. The financial statement present information about the company as an individual entity and not about its group.
Agent Provocateur IP Limited is a wholly owned subsidiary of Four Marketing Limited and the results of Agent Provocateur IP Limited are included in the consolidated financial statements of Four (Holdings) Limited, which are available from Companies House, Crown Way, Maindy, Cardiff, CF14 3UZ.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised at the fair value of the consideration received or receivable and represents amounts receivable for the use of intellectual property.
Revenue is recognised when the right to use the intellectual property owned by this company is granted to other group entities. The amount of revenue can be measured reliably as a proportion to the sales of the buyer.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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


Page 3

 
AGENT PROVOCATEUR IP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 APRIL 2024

2.Accounting policies (continued)

 
2.4

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 The estimated useful lives range as follows:

Intellectual Property
-
5
years

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the period was 2 (2023 - 2).

Page 4

 
AGENT PROVOCATEUR IP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 APRIL 2024

4.


Intangible assets






Intellectual Property

£



Cost


At 1 May 2023
9,905,517



At 28 April 2024

9,905,517



Amortisation


At 1 May 2023
9,905,517



At 28 April 2024

9,905,517



Net book value



At 28 April 2024
-



At 30 April 2023
-




5.


Fixed asset investments








Investments in subsidiary companies

£



Cost or valuation


At 1 May 2023
100



At 28 April 2024
100




Page 5

 
AGENT PROVOCATEUR IP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 APRIL 2024


6.


Debtors

28 April
30 April
2024
2023
£
£


Amounts owed by group undertakings
9,523,212
7,812,024

9,523,212
7,812,024



7.


Creditors: Amounts falling due within one year

28 April
30 April
2024
2023
£
£

Corporation tax
20,000
14,536

Accruals and deferred income
8,000
7,300

28,000
21,836


SDI Four Limited have a fixed and floating charge over the company's assets in respect of loans advanced to the Four (Holdings) group.


8.


Related party transactions

The company has taken advantage of the exemption available in accordance with FRS 102 Section 33 'Related party disclosures' not to disclose transactions entered into between two or more members of a group, as the company and the other subsidiaries are wholly owned subsidiary undertakings of the group to which they are party to the transactions.


9.


Controlling party

The parent company is Four Marketing Limited, a company incorporated in England and Wales.
The ultimate parent company is Four (Holdings) Limited, a company incorporated in England and Wales.
The smallest and largest group in which the group accounts is consolidated is within Four (Holdings) Limited, whose accounts are available from Companies House, Crown Way, Maindy, Cardiff, CF14 3UZ.


10.


Auditors' information

The auditors' report on the financial statements for the period ended 28 April 2024 was unqualified.

The audit report was signed on 30 January 2025 by Jonathan Franks FCA (Senior Statutory Auditor) on behalf of Hillier Hopkins LLP.

 
Page 6