INFECTIOUS RECORDS LIMITED

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

Ecovis Wingrave Yeats LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The directors considered the operating nature of the entity where all transactions are conducted with parent company. The directors also assessed the outstanding inter-company payables and inter-company receivables for a period of 12 months from the date of approval of these financial statements which indicate that, taking account of reasonably possible downsides, the company will have sufficient funds through funding from its ultimate parent Warner Music Group Corp to meet its liabilities as they fall due for that period.”

Significant events

• “Under a License Agreement, which was implemented from 1st October 2014, Warner Music UK Limited, a group undertaking, accepted the benefit and burden of the company's rights and obligations under its current and future contracts with third parties. Following signature of this Agreement, all receivables and payables in relation to the company's rights and obligations were transferred to Warner Music UK Limited in exchange for an annual royalty consideration of £300,000 per annum until either party terminates the agreement.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

7

last 12 months

Capital events

0

last 24 months

Officers appointed

1

last 12 months

Officers resigned

1

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  0%

  £300,000 → £300,000

• Cash

  —

  Not reported

• Net assets

  —

  Not reported

• Employees

  —

  Not reported

• Profit before tax

  0%

  £300,000 → £300,000

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers