Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 05976983 Anti Copying In Design Ltd Authors' Licensing And Collecting Society Limited British Association for Screen Entertainment British Association of Picture Libraries & Agencies Mr William Bush Design and Artists Copyright Society Entertainment Retailers Association Film Distributors' Association Limited Motion Picture Association New Media Association Professional Publishers Association Prs For Music Limited Publishers' Licensing Services Limited The Anti-Counterfeiting Group The BPI (British Recorded Music Industry) Limited The Brands Group Limited The Football Association Premier League Limited The Football League Limited The Publishers Association Limited The UK Interactive Entertainment Association Limited iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05976983 2023-12-31 05976983 2024-12-31 05976983 2024-01-01 2024-12-31 05976983 frs-core:CurrentFinancialInstruments 2024-12-31 05976983 frs-core:ComputerEquipment 2024-12-31 05976983 frs-core:ComputerEquipment 2024-01-01 2024-12-31 05976983 frs-core:ComputerEquipment 2023-12-31 05976983 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 05976983 frs-bus:CompanyLimitedByGuarantee 2024-01-01 2024-12-31 05976983 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 05976983 frs-bus:SmallEntities 2024-01-01 2024-12-31 05976983 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 05976983 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 05976983 frs-bus:Director1 2024-01-01 2024-12-31 05976983 frs-bus:Director2 2024-01-01 2024-12-31 05976983 frs-bus:Director3 2024-01-01 2024-12-31 05976983 frs-bus:Director4 2024-01-01 2024-12-31 05976983 frs-bus:Director5 2024-01-01 2024-12-31 05976983 frs-bus:Director6 2024-01-01 2024-12-31 05976983 frs-bus:Director7 2024-01-01 2024-12-31 05976983 frs-bus:Director8 2024-01-01 2024-12-31 05976983 frs-bus:Director9 2024-01-01 2024-12-31 05976983 frs-bus:Director10 2024-01-01 2024-12-31 05976983 frs-bus:Director11 2024-01-01 2024-12-31 05976983 frs-bus:Director12 2024-01-01 2024-12-31 05976983 frs-bus:Director13 2024-01-01 2024-12-31 05976983 frs-bus:Director14 2024-01-01 2024-12-31 05976983 frs-bus:Director15 2024-01-01 2024-12-31 05976983 frs-bus:Director16 2024-01-01 2024-12-31 05976983 frs-bus:Director17 2024-01-01 2024-12-31 05976983 frs-bus:Director18 2024-01-01 2024-12-31 05976983 frs-bus:Director19 2024-01-01 2024-12-31 05976983 frs-bus:Director20 2024-01-01 2024-12-31 05976983 1 2024-01-01 2024-12-31 05976983 frs-countries:EnglandWales 2024-01-01 2024-12-31 05976983 2022-12-31 05976983 2023-12-31 05976983 2023-01-01 2023-12-31 05976983 frs-core:CurrentFinancialInstruments 2023-12-31 05976983 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 05976983 1 2023-01-01 2023-12-31
Registered number: 05976983
The Alliance for Intellectual Property Limited
Financial Statements
For The Year Ended 31 December 2024
The Alliance for Intellectual Property Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
The Alliance for Intellectual Property Limited
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 05976983

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,106 |  | -
|  |  | 1,106 |  | -
CURRENT ASSETS
Debtors | 5 | 69 |  | 7,269 |
Cash at bank and in hand |  | 171,923 |  | 159,112 |
|  | 171,992 |  | 166,381 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,057 ) |  | (24,158 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 170,935 |  | 142,223
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 172,041 |  | 142,223
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (210 ) |  | -
NET ASSETS |  |  | 171,831 |  | 142,223
Income and Expenditure Account |  |  | 171,831 |  | 142,223
MEMBERS' FUNDS |  |  | 171,831 |  | 142,223

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.
On behalf of the board

The BPI (British Recorded Music Industry) Limited Director
27/06/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
The Alliance for Intellectual Property Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
The Alliance for Intellectual Property Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 05976983 . The registered office is 43 Maiden Lane 4th Floor, London, WC2E 7LL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment | over 3 years

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the Income and Expenditure Account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2024 |  | 2023
--- | --- | --- | ---
Total | 1 |  | 1
| 1 |  | 1

Page 2
Page 3
The Alliance for Intellectual Property Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 January 2024 | 5,589
Additions | 1,475
Disposals | (2,659 )
As at 31 December 2024 | 4,405
Depreciation
As at 1 January 2024 | 5,589
Provided during the period | 369
Disposals | (2,659 )
As at 31 December 2024 | 3,299
Net Book Value
As at 31 December 2024 | 1,106
As at 1 January 2024 | -

5. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 69 |  | 7,269

6. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 17,490
Other taxes and social security | 685 |  | 1,050
Other creditors | 372 |  | 220
Accruals and deferred income | - |  | 5,398
| 1,057 |  | 24,158

7. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 3