Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 true 0 2025-01-01 true 0 No description of principal activity 05304454 2025-01-01 2025-12-31 05304454 2024-01-01 2024-12-31 05304454 2025-12-31 05304454 2024-12-31 05304454 c:Director2 2025-01-01 2025-12-31 05304454 c:Director3 2025-01-01 2025-12-31 05304454 c:RegisteredOffice 2025-01-01 2025-12-31 05304454 d:ShareCapital 2025-12-31 05304454 d:ShareCapital 2024-12-31 05304454 c:OrdinaryShareClass1 2025-01-01 2025-12-31 05304454 c:OrdinaryShareClass1 2025-12-31 05304454 c:OrdinaryShareClass1 2024-12-31 05304454 c:EntityHasNeverTraded 2025-01-01 2025-12-31 05304454 c:FRS101 2025-01-01 2025-12-31 05304454 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 05304454 c:FullAccounts 2025-01-01 2025-12-31 05304454 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 05304454 USM COPYRIGHTS LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
USM COPYRIGHTS LTD COMPANY INFORMATION
Directors | David D'Urbano
| Alistair Norbury
Registered number | 05304454
Registered office | Floors 1-3
| 20 Vauxhall Bridge Road
| London
| SW1V 2SA
USM COPYRIGHTS LTD REGISTERED NUMBER: 05304454 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: Amounts falling due within one year | 4 | 1 |  | 1 |
|  | 1 |  | 1 |
Total assets less current liabilities |  |  | 1 |  | 1
Net assets |  |  | 1 |  | 1
Capital and reserves |  |  |  |  |
Share capital | 5 |  | 1 |  | 1
|  |  | 1 |  | 1
The accompanying notes are an integral part of the Balance sheet. The Company did not trade during the current year and has made neither profit nor loss, nor any other recognised gain or loss. Audit exemption statement For the year ended 31 December 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006. Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. Directors' responsibilities statement The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The Company's financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 March 2026.
David D'Urbano
Director
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USM COPYRIGHTS LTD REGISTERED NUMBER: 05304454 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The notes on pages 3 to 4 form part of these financial statements.
Floors 1-3 20 Vauxhall Bridge Road London United Kingdom SW1V 2SA
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USM COPYRIGHTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
The Company is a private Company limited by shares and is incorporated in the United Kingdom. The address of its registered office is Floors 1-3, 20 Vauxhall Bridge Road, London, SW1V 2SA. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The Company’s financial statements have been prepared and approved by the directors in accordance with International Financial Reporting Standards as adopted by the United Kingdom (“UK”). The financial statements are presented in pounds sterling. They are prepared on the historical cost basis. The Company has taken exemption from preparing consolidated financial statements afforded by section 400 of the Companies Act 2006, because it is a wholly owned subsidiary of Bertelsmann SE & Co. KGaA which prepares consolidated financial statements that are publicly available (refer to note 8).
3. | Employee costs and directors' emoluments
| The number of staff employed by the Company is nil (2024: nil), therefore no costs were incurred in either year. The directors did not receive emoluments in respect of their services to the Company (2024: £nil). Their emoluments were borne by affiliate company BMG Rights Management Services (UK) Limited.
4. | Debtors: Amounts falling due within one year
|  | 2025 | 2024
|  | £ | £
| Amounts owed by group undertakings | 1 | 1
|  | 1 | 1
5. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Authorised, allotted, called up and fully paid |  |
|  | 1 (2024 - 1) Ordinary share of £1.00 | 1 | 1
| The holders of ordinary shares are entitled to receive dividends as declared from time to time and are entitled to one vote per share at meetings of the Company.
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USM COPYRIGHTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Related party transactions
| The Company's ultimate parent company and group is the international media company Bertelsmann SE & Co. KGaA. The Company had a related party relationship in the year with subsidiaries of Bertelsmann SE & Co. KGaA, and with its directors and executive officers. During the year the Company entered into £nil transactions with related parties (2024: £nil).
7. | Dividends paid
The directors did not recommend a dividend in 2025 (2024: nil).
8. | Controlling party
The immediate parent company is BMG Rights Management UK Limited, a company incorporated in the United Kingdom. The ultimate parent is Bertelsmann SE & Co. KGaA. The results of the Company are included in the consolidated financial statements of Bertelsmann SE & Co. KGaA which is registered at Carl-Bertelsmann-Strasse 270, 33311 Gütersloh, Germany. These consolidated financial statements are publicly available. No other group financial statements include the results of the Company.
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