REGISTERED NUMBER: 07149657 (England and Wales)

Financial Statements for the Year Ended 30th September 2025

for

Chorus Solutions Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A Sherry

M Taylor

N Saner

R Hill

REGISTERED OFFICE:

1 Serbert Way

Portishead

Bristol

City of Bristol

BS20 7GD

REGISTERED NUMBER:

07149657 (England and Wales)

SENIOR STATUTORY AUDITOR:

Lisa White FCCA

AUDITORS:

Dunkley's,

Statutory Auditor

Chartered Certified Accountants

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

BS32 4JY

FIXED ASSETS

Tangible assets

4

150

1,445

CURRENT ASSETS

Debtors

5

142,114

128,500

Cash at bank

109,106

270,879

251,220

399,379

CREDITORS

Amounts falling due within one year

6

119,682

271,291

NET CURRENT ASSETS

131,538

128,088

TOTAL ASSETS LESS CURRENT LIABILITIES

131,688

129,533

PROVISIONS FOR LIABILITIES

12

361

NET ASSETS

131,676

129,172

CAPITAL AND RESERVES

Called up share capital

7

102

102

Retained earnings

131,574

129,070

SHAREHOLDERS' FUNDS

131,676

129,172

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19th June 2026 and were signed on its behalf by:

R Hill - Director

1.	STATUTORY INFORMATION

Chorus Solutions Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Project services: recognised over time based on stage of completion where outcomes can be reliably measured; otherwise at completion.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Long leasehold

-

12.5% on cost

Fixtures and fittings

-

20% on cost

Computer equipment

-

33.33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Functional and presentation currency

The company's functional and presentation currency is pounds sterling (£). All amounts are presented in pounds and rounded to the nearest pound.

Financial instruments

Financial assets and liabilities are recognised when the company becomes party to contractual provisions of the instrument. They are initially measured at the transaction price, including transaction costs, unless the arrangement constitutes a financing transaction.

Basic financial instruments, such as trade debtors, cash, trade creditors and simple loans, are subsequently measured at amortised cost (or cost less impairment for short-term balances where the impact of discounting is immaterial).

At each reporting date, the company assesses whether there is objective evidence of impairment of financial assets held at amortised cost. Impairment losses are recognised in profit or loss.

Financial assets are derecognised when contractual rights to cash flows expire or substantially all risks and rewards are transferred. Financial liabilities are derecognised when the obligation is extinguished.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

and

Computer

leasehold

fittings

equipment

Totals

£

£

£

£

COST

At 1st October 2024

1,705

12,182

24,694

38,581

Disposals

-

-

(2,507

)

(2,507

)

At 30th September 2025

1,705

12,182

22,187

36,074

DEPRECIATION

At 1st October 2024

1,705

12,153

23,278

37,136

Charge for year

-

17

1,278

1,295

Eliminated on disposal

-

-

(2,507

)

(2,507

)

At 30th September 2025

1,705

12,170

22,049

35,924

NET BOOK VALUE

At 30th September 2025

-

12

138

150

At 30th September 2024

-

29

1,416

1,445

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

83,181

122,100

Amounts owed by group undertakings

46,049

-

Other debtors

-

5

Prepayments and accrued income

12,884

6,395

142,114

128,500

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

-

775

Amounts owed to group undertakings

42,034

184,905

Social security and other taxes

11,814

17,102

VAT

31,024

41,204

Other creditors

4,147

5,364

Accruals and deferred income

30,663

21,941

119,682

271,291

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

100

Ordinary

£1.00

100

100

100

Ordinary B

£0.01

p

1

1

99

Ordinary C

£0.01

p

1

1

102

102

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Lisa White FCCA (Senior Statutory Auditor)

for and on behalf of Dunkley's,

9.	PENSION COMMITMENTS

During the year, the company operated a defined contribution pension scheme through an external provider.

Employer contributions to the scheme for the year totalled £17,302 (2024 - £20,087)

Accrued pension contributions outstanding at the balance sheet date totalled £1,223 (2024 - £1,696)

10.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

The parent of the smallest and largest group for which consolidated financial statements are drawn up of which this company is a member is Chorus Global Holdings Ltd (registered in United Kingdom). The registered office is 1 Serbert Way, Portishead, Bristol United Kingdom, BS20 7GD.

11.	FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

12.	ULTIMATE CONTROLLING PARTY

Chorus Global Holdings Limited owns 100% of the issued share capital and is the ultimate controlling party.

13.	CONTINGENT LIABILITIES

The company has no contingent liabilities or capital commitments at the year end.

14.	EVENTS AFTER REPORTING PERIOD

There are no events after the reporting date requiring adjustment or disclosure.