Acorah Software Products - Accounts Production 19.4.300 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 05976983 Anti Copying In Design Ltd Authors' Licensing And Collecting Society Limited British Association for Screen Entertainment British Association of Picture Libraries & Agencies 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 2024-12-31 05976983 2025-12-31 05976983 2025-01-01 2025-12-31 05976983 frs-core:CurrentFinancialInstruments 2025-12-31 05976983 frs-core:ComputerEquipment 2025-12-31 05976983 frs-core:ComputerEquipment 2025-01-01 2025-12-31 05976983 frs-core:ComputerEquipment 2024-12-31 05976983 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 05976983 frs-bus:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 05976983 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 05976983 frs-bus:SmallEntities 2025-01-01 2025-12-31 05976983 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 05976983 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05976983 frs-bus:Director1 2025-01-01 2025-12-31 05976983 frs-bus:Director2 2025-01-01 2025-12-31 05976983 frs-bus:Director3 2025-01-01 2025-12-31 05976983 frs-bus:Director4 2025-01-01 2025-12-31 05976983 frs-bus:Director5 2025-01-01 2025-12-31 05976983 frs-bus:Director6 2025-01-01 2025-12-31 05976983 frs-bus:Director7 2025-01-01 2025-12-31 05976983 frs-bus:Director8 2025-01-01 2025-12-31 05976983 frs-bus:Director9 2025-01-01 2025-12-31 05976983 frs-bus:Director10 2025-01-01 2025-12-31 05976983 frs-bus:Director11 2025-01-01 2025-12-31 05976983 frs-bus:Director12 2025-01-01 2025-12-31 05976983 frs-bus:Director13 2025-01-01 2025-12-31 05976983 frs-bus:Director14 2025-01-01 2025-12-31 05976983 frs-bus:Director15 2025-01-01 2025-12-31 05976983 frs-bus:Director16 2025-01-01 2025-12-31 05976983 frs-bus:Director17 2025-01-01 2025-12-31 05976983 frs-bus:Director18 2025-01-01 2025-12-31 05976983 frs-bus:Director19 2025-01-01 2025-12-31 05976983 frs-countries:EnglandWales 2025-01-01 2025-12-31 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:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 05976983
The Alliance for Intellectual Property Limited
Financial Statements
For The Year Ended 31 December 2025
The Alliance for Intellectual Property Limited
Contents
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—5
Page 1
The Alliance for Intellectual Property Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 05976983
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 615 1,106
615 1,106
CURRENT ASSETS
Debtors 5 3,184 69
Cash at bank and in hand 192,994 171,923
196,178 171,992
Creditors: Amounts Falling Due Within One Year 6 (1,230 ) (1,057 )
NET CURRENT ASSETS (LIABILITIES) 194,948 170,935
TOTAL ASSETS LESS CURRENT LIABILITIES 195,563 172,041
PROVISIONS FOR LIABILITIES
Deferred Taxation (117 ) (210 )
NET ASSETS 195,446 171,831
Income and Expenditure Account 195,446 171,831
MEMBERS' FUNDS 195,446 171,831
For the year ending 31 December 2025 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
07/09/2026
The notes on pages 2 to 5 form part of these financial statements.
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Page 2
The Alliance for Intellectual Property Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
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 sale of goods and 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 surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years 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 surplus. 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 surplus 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 surplus 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 assets reflect 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 and deferred tax are recognised in surplus or deficit for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 1 (2024: 1)
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The Alliance for Intellectual Property Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2025 4,405
As at 31 December 2025 4,405
Depreciation
As at 1 January 2025 3,299
Provided during the period 491
As at 31 December 2025 3,790
Net Book Value
As at 31 December 2025 615
As at 1 January 2025 1,106
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 2,400 -
Prepayments and accrued income 69 69
Other taxes and social security 715 -
3,184 69
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,200 -
Other taxes and social security - 685
Other creditors 30 372
1,230 1,057
7. Related Party Transactions
Anti Counterfeiting Group(The)
During the period there were £8,776 sales to Anti Counterfeiting Group(The), which is a corporate director of the company. At the end of the period, a debtor balance of £2,400 (2024: £0) was outstanding.
Authors’ Licensing and Collecting Society Limited
During the period there were £4,316 sales to Authors’ Licensing and Collecting Society Limited, which is a corporate director of the company. At the end of the period, a debtor balance of £0 (2024: £0) was outstanding.
BPI (British Recorded Music Industry) Limited
During the period there were £25,015 sales to BPI (British Recorded Music Industry) Limited, which is a corporate director of the company. At the end of the period, a debtor balance of £0 (2024: £0) was outstanding.
British Association for Screen Entertainment Limited
...CONTINUED
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The Alliance for Intellectual Property Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Related Party Transactions - continued
During the period there were £14,963 sales to British Association for Screen Entertainment Limited, which is a corporate director of the company. At the end of the period, a debtor balance of £0 (2024: £0) was outstanding.
British Association of Picture Libraries and Agencies
During the period there were £2,823 sales to British Association of Picture Libraries and Agencies, which is a corporate director of the company. At the end of the period, a debtor balance of £0 (2024: £0) was outstanding.
Design and Artists Copyright Society
During the period there were £4,316 sales to Design and Artists Copyright Society, which is a corporate director of the company. At the end of the period, a debtor balance of £0 (2024: £0) was outstanding.
Entertainment Retailers Association
During the period there were £4,316 sales to Entertainment Retailers Association, which is a corporate director of the company. At the end of the period, a debtor balance of £0 (2024: £0) was outstanding.
Film Distributors’ Association Ltd
During the period there were £9,419 sales to Film Distributors’ Association Ltd, which is a corporate director of the company. At the end of the period, a debtor balance of £0 (2024: £0) was outstanding.
Football League Limited(The)
During the period there were £11,294 sales to Football League Limited(The), which is a corporate director of the company. At the end of the period, a debtor balance of £0 (2024: £0) was outstanding.
Motion Picture Association
During the period there were £16,012 sales to Motion Picture Association, which is a corporate director of the company. At the end of the period, a debtor balance of £0 (2024: £0) was outstanding.
Professional Publishers Association Ltd
During the period there were £13,824 sales to Professional Publishers Association Ltd, which is a corporate director of the company. At the end of the period, a debtor balance of £0 (2024: £0) was outstanding.
PRS for Music Limited
During the period there were £4,316 sales to PRS for Music Limited, which is a corporate director of the company. At the end of the period, a debtor balance of £0 (2024: £0) was outstanding.
Publishers’ Licensing Services Limited
During the period there were £4,316 sales to Publishers’ Licensing Services Limited, which is a corporate director of the company. At the end of the period, a debtor balance of £0 (2024: £0) was outstanding.
The Brands Group Limited
During the period there were £14,239 sales to The Brands Group Limited, which is a corporate director of the company. At the end of the period, a debtor balance of £0 (2024: £0) was outstanding.
The Football Association Premier League Limited
During the period there were £21,951 sales to The Football Association Premier League Limited, which is a corporate director of the company. At the end of the period, a debtor balance of £0 (2024: £0) was outstanding.
The Newspaper Organisation Limited
During the period there were £20,293 sales to The Newspaper Organisation Limited, which is a corporate director of the company. At the end of the period, a debtor balance of £0 (2024: £0) was outstanding.
The Publishers Association Limited
During the period there were £20,015 sales to The Publishers Association Limited, which is a corporate director of the company. At the end of the period, a debtor balance of £0 (2024: £0) was outstanding.
The UK Interactive Entertainment Association Limited
During the period there were £20,015 sales to The UK Interactive Entertainment Association Limited, which is a corporate director of the company. At the end of the period, a debtor balance of £0 (2024: £0) was outstanding.
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The Alliance for Intellectual Property Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. 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.
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