Caseware UK (AP4) 2024.0.164 2024.0.164 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-05-01 false No description of principal activity 6 5 false true false 05768279 2024-05-01 2025-04-30 05768279 2023-05-01 2024-04-30 05768279 2025-04-30 05768279 2024-04-30 05768279 c:Director1 2024-05-01 2025-04-30 05768279 d:OfficeEquipment 2024-05-01 2025-04-30 05768279 d:OfficeEquipment 2025-04-30 05768279 d:OfficeEquipment 2024-04-30 05768279 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 05768279 d:Goodwill 2025-04-30 05768279 d:Goodwill 2024-04-30 05768279 d:CurrentFinancialInstruments 2025-04-30 05768279 d:CurrentFinancialInstruments 2024-04-30 05768279 d:Non-currentFinancialInstruments 2025-04-30 05768279 d:Non-currentFinancialInstruments 2024-04-30 05768279 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 05768279 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 05768279 d:Non-currentFinancialInstruments d:AfterOneYear 2025-04-30 05768279 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 05768279 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-04-30 05768279 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-04-30 05768279 d:ShareCapital 2025-04-30 05768279 d:ShareCapital 2024-04-30 05768279 d:SharePremium 2025-04-30 05768279 d:SharePremium 2024-04-30 05768279 d:RetainedEarningsAccumulatedLosses 2025-04-30 05768279 d:RetainedEarningsAccumulatedLosses 2024-04-30 05768279 c:FRS102 2024-05-01 2025-04-30 05768279 c:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 05768279 c:FullAccounts 2024-05-01 2025-04-30 05768279 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 05768279 2 2024-05-01 2025-04-30 05768279 e:PoundSterling 2024-05-01 2025-04-30 iso4217:GBP xbrli:pure

Registered number: 05768279 CHROME ANGEL SOLUTIONS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR For the Year Ended 30 April 2025
CHROME ANGEL SOLUTIONS LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CHROME ANGEL SOLUTIONS LIMITED FOR THE YEAR ENDED 30 APRIL 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of CHROME ANGEL SOLUTIONS LIMITED for the year ended 30 April 2025 which comprise the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the Board of Directors of CHROME ANGEL SOLUTIONS LIMITED, as a body, in accordance with the terms of our engagement letter dated 24 January 2020. Our work has been undertaken solely to prepare for your approval the financial statements of CHROME ANGEL SOLUTIONS LIMITED and state those matters that we have agreed to state to the Board of Directors of CHROME ANGEL SOLUTIONS LIMITED, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CHROME ANGEL SOLUTIONS LIMITED and its Board of Directors, as a body, for our work or for this report. It is your duty to ensure that CHROME ANGEL SOLUTIONS LIMITED has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of CHROME ANGEL SOLUTIONS LIMITED. You consider that CHROME ANGEL SOLUTIONS LIMITED is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of CHROME ANGEL SOLUTIONS LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. The Woodstock Accountancy Practice Limited Chartered Accountants 3a Market Place Woodstock Oxfordshire OX20 1SY 23 October 2025 Page 1
CHROME ANGEL SOLUTIONS LIMITED Registered number: 05768279 BALANCE SHEET As at 30 April 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 11,705 |  | 10,398
|  |  | 11,705 |  | 10,398
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 53,334 |  | 48,008 |
Cash at bank and in hand | 7 | 114,799 |  | 125,377 |
|  | 168,133 |  | 173,385 |
Creditors: amounts falling due within one year | 8 | (149,742) |  | (139,916) |
Net current assets |  |  | 18,391 |  | 33,469
Total assets less current liabilities |  |  | 30,096 |  | 43,867
Creditors: amounts falling due after more than one year | 9 |  | (3,334) |  | (13,333)
Net assets |  |  | 26,762 |  | 30,534
Page 2
CHROME ANGEL SOLUTIONS LIMITED Registered number: 05768279 BALANCE SHEET (CONTINUED) As at 30 April 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 167 |  | 167
Share premium account |  |  | 19,983 |  | 19,983
Profit and loss account |  |  | 6,612 |  | 10,384
|  |  | 26,762 |  | 30,534
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and 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. 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 financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies 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 23 October 2025.
M Robinson
Director
The notes on pages 4 to 10 form part of these financial statements. Page 3
CHROME ANGEL SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS For the Year Ended 30 April 2025
1. | General information
Chrome Angel Solutions Limited, Company Registration 05768279 incoporated in England and Wales. Registered office address 3a Market Place, Woodstock, OX20 1SY. The company's principal activity is that of Information Technology consultancy. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Research and development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years. If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 4
CHROME ANGEL SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS For the Year Ended 30 April 2025 2.Accounting policies (continued)
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.7 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.8 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.9 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.10 | Development costs
Ongoing development costs are recognised directly through the profit and loss as they are incurred.
| 2.11 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 5
CHROME ANGEL SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS For the Year Ended 30 April 2025 2.Accounting policies (continued)
| 2.11 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 25% | Reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.12 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.13 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.14 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.15 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 6 (2024 - 5).
Page 6
CHROME ANGEL SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS For the Year Ended 30 April 2025
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 May 2024 | 16,000
| At 30 April 2025 | 16,000
| Amortisation |
| At 1 May 2024 | 16,000
| At 30 April 2025 | 16,000
| Net book value |
| At 30 April 2025 | -
| At 30 April 2024 | -
Page 7
CHROME ANGEL SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS For the Year Ended 30 April 2025
5. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 May 2024 | 19,629
| Additions | 4,678
| At 30 April 2025 | 24,307
| Depreciation |
| At 1 May 2024 | 9,231
| Charge for the year on owned assets | 3,371
| At 30 April 2025 | 12,602
| Net book value |
| At 30 April 2025 | 11,705
| At 30 April 2024 | 10,398
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 53,334 | 48,008
|  | 53,334 | 48,008
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 114,799 | 125,377
|  | 114,799 | 125,377
Page 8
CHROME ANGEL SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS For the Year Ended 30 April 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 10,000 | 10,000
| Trade creditors | 41,049 | 37,036
| Corporation tax | 8,899 | -
| Other taxation and social security | 15,925 | 20,469
| Other creditors | 73,515 | 72,411
| Accruals and deferred income | 354 | -
|  | 149,742 | 139,916
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other taxation and social security |  |
| PAYE/NI control | 1,859 | 3,527
| VAT control | 14,066 | 16,942
|  | 15,925 | 20,469
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 3,334 | 13,333
|  | 3,334 | 13,333
Page 9
CHROME ANGEL SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS For the Year Ended 30 April 2025
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 10,000 | 10,000
| Amounts falling due 2-5 years |  |
| Bank loans | 3,334 | 13,333
|  | 13,334 | 23,333
11. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £3,251 (2024 - £2,961). Contributions totalling £875 (2024 - £513) were payable to the fund at the balance sheet date and are included in creditors.
12. | Related party transactions
| The directors of the company have advanced funds to the company, the amount is unsecured and accrues interest at a commercial rate. Details of the balance are set out below and disclosed within Other Creditors; Amounts falling due within one year.
|  | 2025 | 2024
|  | £ | £
| M Robinson | 70,909 | 70,597
| PJ Robinson | 1,420 | 1,300
| A Mamaniyat | 312 | -
|  | 72,641 | 71,897
Page 10