It would seem from review of the info provided and guidance, that if DR’s issued via UK then you would be treated as the beneficial owner of the shares/securities.
UK law says that we would look through the depository to you being the holder of the shares, only if not considered as his would we consider there to be a separate holding and disposal.
As such the shares would then be either classed as listed or unlisted based on the company & share type.
Apple shares would be listed. Guidance advises that same class of shares in same Company held directly and through DRs are regarded as constituting a single shareholding.
Therefore, all shares in Apple of same class would be held in single S104 holding.
Based on this guidance you should be able to apply to your circumstance and then self-assess.
CG50240 - Definitions: depositary receipts