## **Westbrook Little People Playgroup** **Charity No. 1029611** ## **Trustee's Report and Unaudited Accounts** **31 March 2025** **Westbrook Little People Playgroup Trustees Annual Report** The trustee presents their report with the unaudited financial statements of the charity for the year ended 31 March 2025. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Charity No. 1029611** ## **Principal Office** Westbrook Hall Tempest Avenue Waterlooville PO7 8NU ## **Trustee** The following trustee served during the year: Michelle Traviss Louise Groves Kay Herbert Gemma Cooper Sarah Kendrick ## **Accountants** SHCA Limited 87 London Road Cowplain Waterlooville PO8 8XB ## **OBJECTIVES AND ACTIVITIES** To enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children using the EYFS (Early Years Foundation Stage). To provide a nurturing, safe, and stimulating preschool environment that supports the holistic development of young children—fostering their cognitive, social, emotional, and physical growth—through play-based learning, age-appropriate curriculum, and meaningful teacher-child interactions, while also building strong partnerships with families and the community. The trustees has had regard to the Charity Commission’s guidance on public benefit in managing the activities of the charity. ## **ACHIEVEMENTS AND PERFORMANCE** Page 1 **Westbrook Little People Playgroup Trustees Annual Report** Westbrook Little People aim to provide a warm, inclusive, and stimulating early learning environment where every child is valued and supported. We are committed to delivering high-quality care and education through our team of well-qualified, enthusiastic, and dedicated staff. Our goal is to meet each child's individual needs, ensuring they receive the very best start in life. Being a charity pre-school, we often rely on fundraising events to help support us to buy additional equipment and resources that are required to assist the children’s development needs. ## **FINANCIAL REVIEW** Westbrook Little People has had a good financial year. We have ended the year in profit. We feel hopeful that the profit will support us in the next financial year with the increase in wages and with another increase in hall rent. The profitable success this year is due to a huge increase in children, we hope that our plans will help keep us thriving. ## **PLANS FOR FUTURE PERIODS** We plan to ensure we are financially viable so that we can continue to provide a great education to the children in our community. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** The charity has a standard registration with a governing document being a scheme of the charity commission dated 2nd August 2016 The methods adopted for the recruitment and appointment of new trustees is from parents of the children attending the preschool The trustee is responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustee is also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. ## Signed Michelle Traviss Trustee 19 September 2025 Page 2 **Westbrook Little People Playgroup Independent Examiners Report** ## **Independent Examiner's Report to the trustee of Westbrook Little People Playgroup** I report to the trustees on my examination of the financial statements of Westbrook Little People Playgroup for the year ended 31 March 2025. ## **Responsibilities and basis of report** As the charity's trustee you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act'). I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent examiner's statement** I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: - the accounting records were not kept in respect of the charity as required by section 130 of the Act; or - the financial statements do not accord with those records; or - the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. Stuart Hoare ICAEW SHCA Limited 87 London Road Cowplain Waterlooville PO8 8XB 19 September 2025 Page 3 **Westbrook Little People Playgroup Statement of Financial Activities** ## **for the year ended 31 March 2025** |**Notes**
**Income and endowments**
**from:**
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investments
6
**Total**
**Expenditure on:**
Charitable activities
7
Other
8
**Total**
Net gains on investments
**Net income**
Transfers between funds
**Net income before other**
**gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**||**Unrestricted**
**funds**|**Total funds**|**Total funds**| |---|---|---|---|---| |||**2025**|**2025**|**2024**| |||**£**|**£**|**£**| |||||| |||(1)|(1)|-| |||189,422|189,422|171,680| |||495|495|254| |||733|733|636| |||190,649|190,649|172,570| |||||| |||8,549|8,549|17,483| |||148,860|148,860|132,097| |||157,409|157,409|149,580| |||-|-|-| |||33,240|33,240|22,990| |||-|-|-| |||33,240|33,240|22,990| |||||| |||33,240|33,240|22,990| |||||| |||84,459|84,459|61,469| |||117,699|117,699|84,459| |||||| |||||| |||||| Page 4 **Westbrook Little People Playgroup Balance Sheet** ## **at 31 March 2025** |**Charity No. 1029611**
**Fixed assets**
Tangible assets
10
**Current assets**
Debtors
11
Cash at bank and in hand
**Creditors:**Amount falling due within one year
12
**Net current assets**
**Total assets less current liabilities**
**Net assets excluding pension asset or liability**
**Total net assets**
**The funds of the charity**
**Restricted funds**
13
**Unrestricted funds**
13
General funds
**Reserves**
13
**Total funds**|**2025**
**£**
-
336
120,801
121,137
(3,438)
117,699
117,699
117,699
117,699
117,699
117,699
117,699|**2024**
**£**
-
-
86,384| |---|---|---| |||86,384
(1,925)| |||84,459
84,459| |||84,459| |||84,459| |||84,459| |||84,459| |||84,459| Approved by the trustees on 19 September 2025 And signed on their behalf by: Michelle Traviss Trustee 19 September 2025 Page 5 **Westbrook Little People Playgroup Notes to the Accounts** ## **for the year ended 31 March 2025** - 1 **Accounting policies** ## **Basis of preparation** The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011. ## **Fund accounting** - Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. - Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. - Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal. ## **Income** - Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability. - Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. - Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income. - Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets Page 6 **Westbrook Little People Playgroup Notes to the Accounts** ## **Expenditure** Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs. Other expenditure These are support costs not allocated to a particular activity. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Tangible fixed assets and depreciation** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life: Plant and equipment 25% Straight line ## **Trade and other debtors** Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. ## **Cash and cash equivalents** Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management. ## **Trade and other creditors** Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. Page 7 **Westbrook Little People Playgroup Notes to the Accounts** ## **Pension costs** The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds. ## 2 **Statement of Financial Activities - prior year** |**Income and endowments from:**
Charitable activities
Other trading activities
Investments
**Total**
**Expenditure on:**
Charitable activities
Other
**Total**
**Net income**
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
3
**Income from donations and legacies**
4
**Income from charitable activities**
Child attendance fees|**Unrestricted**
**£**
(1)
(1)
**Unrestricted**
**£**
189,422
189,422|**Unrestricted**
**funds**
**2024**
**£**
171,680
254
636
172,570
17,483
132,097
149,580
22,990
22,990
22,990
61,470
84,460
**Total**
**2025**
**£**
(1)
(1)
**Total**
**2025**
**£**
189,422
189,422|**Total funds**
**2024**
**£**
171,680
254
636| |---|---|---|---| ||||172,570
17,483
132,097| ||||149,580| ||||22,990| ||||22,990| ||||22,990
61,470| ||||84,460| ||||**Total**
**2024**
**£**
-| ||||-| ||||**Total**
**2024**
**£**
171,680| ||||171,680| Page 8 **Westbrook Little People Playgroup Notes to the Accounts** ## 5 **Income from other trading activities** |Fund raising activities
6
**Income from investments**
Bank account interest
7
**Expenditure on charitable activities**
_Expenditure on charitable_
_activities_
Child attendance fees
_Governance costs_
8
**Other expenditure**
Employee costs
Premises costs
General administrative costs
Legal and professional costs|**Unrestricted**
**£**
495
495
**Unrestricted**
**£**
733
733
**Unrestricted**
**£**
8,549
8,549
**Unrestricted**
**£**
122,502
18,860
5,715
1,783
148,860|**Total**
**2025**
**£**
495
495
**Total**
**2025**
**£**
733
733
**Total**
**2025**
**£**
8,549
8,549
**Total**
**2025**
**£**
122,502
18,860
5,715
1,783
148,860|**Total**
**2024**
**£**
254| |---|---|---|---| ||||254| ||||**Total**
**2024**
**£**
636| ||||636| ||||**Total**
**2024**
**£**
17,483| ||||17,483| ||||**Total**
**2024**
**£**
116,167
10,555
3,630
1,745| ||||132,097| Page 9 |9
**Staff costs**
**2025**
**2024**
Salaries and wages
115,982
109,799
Social security costs
2,331
2,534
Pension costs
2,172
1,866
120,485
114,199
No employee received emoluments in excess of £60,000.
The average monthly number of full time equivalent employees during the year was as follows:
**2025**
**2024**
**Number**
**Number**
Direct supervision of children
6
6
6
6
10 **Tangible fixed assets**
**Plant and**
**equipment**
**Total**
**£**
**£**
**Cost or revaluation**
At 1 April 2024
6,208
6,208
At 31 March 2025
6,208
6,208
**Depreciation and**
**impairment**
At 1 April 2024
6,208
6,208
At 31 March 2025
6,208
6,208
**Net book values**
At 31 March 2025
-
-
At 31 March 2024
-
-
11 **Debtors**
**2025**
**2024**
**£**
**£**
Other debtors
336
-
336
-
12 **Creditors:**
amounts falling due within one year
**2025**
**2024**
**£**
**£**
Other creditors
433
941
Accruals
3,005
984
3,438
1,925
**Westbrook Little People Playgroup**
**Notes to the Accounts**|9
**Staff costs**
**2025**
**2024**
Salaries and wages
115,982
109,799
Social security costs
2,331
2,534
Pension costs
2,172
1,866
120,485
114,199
No employee received emoluments in excess of £60,000.
The average monthly number of full time equivalent employees during the year was as follows:
**2025**
**2024**
**Number**
**Number**
Direct supervision of children
6
6
6
6
10 **Tangible fixed assets**
**Plant and**
**equipment**
**Total**
**£**
**£**
**Cost or revaluation**
At 1 April 2024
6,208
6,208
At 31 March 2025
6,208
6,208
**Depreciation and**
**impairment**
At 1 April 2024
6,208
6,208
At 31 March 2025
6,208
6,208
**Net book values**
At 31 March 2025
-
-
At 31 March 2024
-
-
11 **Debtors**
**2025**
**2024**
**£**
**£**
Other debtors
336
-
336
-
12 **Creditors:**
amounts falling due within one year
**2025**
**2024**
**£**
**£**
Other creditors
433
941
Accruals
3,005
984
3,438
1,925
**Westbrook Little People Playgroup**
**Notes to the Accounts**|9
**Staff costs**
**2025**
**2024**
Salaries and wages
115,982
109,799
Social security costs
2,331
2,534
Pension costs
2,172
1,866
120,485
114,199
No employee received emoluments in excess of £60,000.
The average monthly number of full time equivalent employees during the year was as follows:
**2025**
**2024**
**Number**
**Number**
Direct supervision of children
6
6
6
6
10 **Tangible fixed assets**
**Plant and**
**equipment**
**Total**
**£**
**£**
**Cost or revaluation**
At 1 April 2024
6,208
6,208
At 31 March 2025
6,208
6,208
**Depreciation and**
**impairment**
At 1 April 2024
6,208
6,208
At 31 March 2025
6,208
6,208
**Net book values**
At 31 March 2025
-
-
At 31 March 2024
-
-
11 **Debtors**
**2025**
**2024**
**£**
**£**
Other debtors
336
-
336
-
12 **Creditors:**
amounts falling due within one year
**2025**
**2024**
**£**
**£**
Other creditors
433
941
Accruals
3,005
984
3,438
1,925
**Westbrook Little People Playgroup**
**Notes to the Accounts**|**2024**
109,799
2,534
1,866| |---|---|---|---| ||||114,199| ||||6| ||||**Total**
**£**
6,208| ||||6,208| ||||6,208| ||||6,208| ||||-| ||||-| ||||**2024**
**£**
-| ||||-| ||||**2024**
**£**
941| ||3,005||984| ||3,438||1,925| Page 10 **Westbrook Little People Playgroup Notes to the Accounts** ## 13 **Movement in funds** |**Restricted funds:**
**Unrestricted funds:**
**General funds**
**Total funds**
14 **Analysis of net assets between funds**
Net current assets
15 **Reconciliation of net debt**
Cash and cash equivalents
Net debt|**At 1 April**
**2024**
84,459
84,459|**Incoming**
**resources**
**(including**
**other**
**gains/losses**
**)**
**£**
190,649
190,649
**At 1 April**
**2024**
**£**|**Resources**
**expended**
**£**
(157,409)
(157,409)
**Unrestricted**
**funds**
**£**
117,699
117,699
**Cash flows**
**£**|**At 31**
**March**
**2025**
**£**
117,699| |---|---|---|---|---| |||||117,699| |||||**Total**
**£**
117,699| |||||117,699| |||||**At 31**
**March**
**2025**
**£**| |||86,384|34,417|120,801| |||86,384
86,384|34,417
34,417|120,801| |||||120,801| |||||| |16 **Commitments**
**_Operating lease commitments_**
Annual commitments under non-cancellable operating leases
**2025**
**Land and**
**buildings**
**£**
Operating leases with expiry date:
**_Pension commitments_**
The pension cost charge to the charity
amounted to:||are as follows:
**2025**
**Other**
**£**
**2025**
**£**
2,172|**2024**
**Land and**
**buildings**
**£**|**2024**
**Other**
**£**
**2024**
**£**
1,866| Page 11 **Westbrook Little People Playgroup Statement of Cash flows for the year ended 31 March 2025** |**Cash flows from operating activities**
**Net income per Statement of Financial Activities**
**Adjustments for:**
Dividends, interest and rents from investments
Increase in trade and other receivables
Increase/(Decrease) in trade and other payables
**Net cash provided by operating activities**
**Cash flows from investing activities**
Dividends, interest and rents from investments
**Net cash from investing activities**
**Net cash from financing activities**
**Net increase in cash and cash equivalents**
**Cash and cash equivalents at the beginning of the year**
**Cash and cash equivalents at the end of the year**|**2025**
**£**
33,240
(733)
(336)
1,513
33,684
733
733
-
34,417
86,384
120,801|**2024**
**£**
22,990
(636)
-
(827)| |---|---|---| |||21,527
636| |||636| |||| |||-| |||| |||22,163| |||64,221| |||86,384| |||| |**Components of cash and cash equivalents**||| |Cash and bank balances|120,801|86,384| |||| ||120,801|86,384| Page 12 **Westbrook Little People Playgroup Detailed Statement of Financial Activities** ## **for the year ended 31 March 2025** |**Income and endowments from:**
Donations and legacies
Charitable activities
Child attendance fees
Other trading activities
Fund raising activities
Investments
Bank account interest
**Total income and endowments**
**Expenditure on:**
Charitable activities
Child attendance fees
**Total of expenditure on charitable**
**activities**
Employee costs
Salaries/wages
Employer's NIC
Pension costs
Staff training
Staff welfare
Premises costs
Rent
Premises cleaning
General administrative costs,
including depreciation and
amortisation
Depreciation of Plant and
equipment
Bank charges
Equipment repairs and
maintenance|**Unrestricted**
**funds**
**2025**
**£**
(1)
(1)
189,422
189,422
495
495
733
733
190,649
8,549
8,549
8,549
115,982
2,331
2,172
1,943
74
122,502
18,705
155
18,860
-
232
-|**Total funds**
**2025**
**£**
(1)
(1)
189,422
189,422
495
495
733
733
190,649
8,549
8,549
8,549
115,982
2,331
2,172
1,943
74
122,502
18,705
155
18,860
-
232
-|**Total funds**
**2024**
**£**
-| |---|---|---|---| ||||-| ||||171,680| ||||171,680| ||||254| ||||254| ||||636| ||||636| ||||172,570
17,483| ||||17,483| ||||17,483
109,799
2,534
1,866
1,342
626| ||||116,167| ||||10,442
113| ||||10,555| ||||-
30
117| Page 13 ## **Westbrook Little People Playgroup Detailed Statement of Financial Activities** |General insurances
Software, IT support and related
costs
Stationery and printing
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Audit/Independent examination
fees
Accountancy and bookkeeping
**Total of expenditure of other costs**
**Total expenditure**
Net gains on investments
**Net income**
**Net income before other**
**gains/(losses)**
Other Gains
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|2,183
170
309
1,872
949
5,715
1,020
763
1,783
148,860
157,409
-
33,240
33,240
-
33,240
84,459
117,699|2,183
170
309
1,872
949
5,715
1,020
763
1,783
148,860
157,409
-
33,240
33,240
-
33,240
84,459
117,699|1,872
80
310
779
442| |---|---|---|---| ||||3,630| ||||984
761| ||||1,745| ||||| ||||132,097| ||||149,580
-| ||||22,990| ||||22,990
-| ||||22,990| ||||61,469| ||||84,459| Page 14 IRmark: R4CENAI3ZTHRGKHXQZSFP4ROFKCEH4S7 Westbrook Little People Playgroup (UTR: 3815901671) - Prepared by: SHCA Limited on 16/09/2025 at 09:47 ## **HM Revenue & Customs** **Company Tax Return CT600 (2025) Version 3** **for accounting periods starting on or after 1 April 2015** ## **Your Company Tax Return** If we send the company a 'Notice' to deliver a Company Tax Return it has to comply by the filing date or we charge a penalty, even if there is no tax to pay. A return includes a Company Tax Return form, any supplementary pages, accounts, computations and any relevant information. The CT600 Guide tells you how the return must be formatted and delivered. It contains general information you may need to deliver your return, links to more detailed advice and box-by–box guidance for this form and the supplementary pages. The forms in the CT600 series set out the information we need and provide a standard format for calculations. ## Company information |||||| |---|---|---|---|---| |1
Company name|**Westbrook Little People Playgroup**|||| |||||| |2
Company registration number||||| |||||| |3
Tax reference||**3815901671**||| |||||| |4
Type of company|||**8**|| |||||| ## Northern Ireland |||||| |---|---|---|---|---| |Put an ‘X’ in the appropriate box(es) below||||| |5
NI trading activity||6
SME||| |||||| |7
NI employer||8
Special circumstances||| |||||| ## About this return |||||||| |---|---|---|---|---|---|---| |||This is the tax return for the company named above, for the period below||||| |||||||| ||30|from DD/MM/YYYY
35||to DD/MM/YYYY||| |||**01/04/2024**|ct2025v1|**31/03/2025**||| |||Put an ‘X’ in the appropriate box(es) below||||| |||||||| ||40|A repayment is due for this return period||||| |||||||| ||45|Claim or relief affecting an earlier period||||| |||||||| ||50|Making more than one return for this company now||||| |||||||| ||55|This return contains estimated figures||||| |||||||| ||60|Company part of a group that is not small||||| |||||||| ||65|Notice of disclosable avoidance schemes||||| |||||||| |||Transfer Pricing||||| |||||||| ||70|Compensating adjustment claimed||||| |||||||| ||75|Company qualifies for SME exemption||||| |||||||| For period 01/04/2024 to 31/03/2025 Page 1 IRmark: R4CENAI3ZTHRGKHXQZSFP4ROFKCEH4S7 Westbrook Little People Playgroup (UTR: 3815901671) - Prepared by: SHCA Limited on 16/09/2025 at 09:47 ## - About this return continued ||||||| |---|---|---|---|---|---| |||Accounts and computations|||| ||80|I attach accounts and computations for the period to which this return relates||**X**|| ||||||| ||85|I attach accounts and computations for a different period|||| ||||||| ||90|If you are not attaching the accounts and computations, explain why|||| ||||||| |||**PDF accounts attached with explanation**|||| ||||||| |||Supplementary pages enclosed|||| ||||||| ||95|Loans and arrangements to participators by close companies -_form CT600A_|||| ||||||| ||100|Controlled foreign companies and foreign permanent establishment exemptions, hybrid and other mismatches -_form_
|||| |||_CT600B_|||| ||105|Group and consortium -_form CT600C_|||| ||||||| ||110|Insurance -_form CT600D_|||| ||||||| ||115|Charities and Community Amateur Sports Clubs (CASCs) -_form CT600E_||**X**|| ||||||| ||120|Tonnage Tax -_form CT600F_|||| ||||||| ||125|Northern Ireland -_form CT600G_|||| ||||||| ||130|Cross-border royalties –_form CT600H_|||| ||||||| ||135|Supplementary charge in respect of ring fence trades - form CT600I|||| ||||||| ||140|Disclosure of Tax Avoidance Schemes -_form CT600J_|||| ||||||| ||141|Restitution Tax -_form CT600K_|||| ||||||| ||142|Research and Development -_form CT600L_|||| |.|||||| ||143|Freeports and Investment Zones -_form CT600M_|||| |.|||||| ||144|Residential Property Developer Tax (RPDT) –_form CT600N_|||| |.|||||| ||96|Creative industries –_form CT600P_|||| ||||||| ||**Tax**|**calculation** -Turnover|||| ||||||| ||145|Total turnover from trade||**-**|| ||||||| ||150|Banks, building societies, insurance companies and other financial concerns
_‘X’ i hi if h i h_|_i 14_||| |||–_put an n ts box you do not ave a recognsed turnover and ave not made an entry n box 5_|||| ||||||| ||Income||||| ||||||| ||155
Trading profits|||**-**|| ||||||| ||160
Trading losses brought forward set against trading profits|||**-**|| ||||||| ||165
Net trading profits –_box 155 minus box 160_|||**-**|| ||||||| ||170
Bank, building society or other interest, and profits from
non-trading loan relationships|||**-**|| ||||||| ||172
Put an ‘X’ in box 172 if the figure in box 170 is net of carrying back a deficit from a later accounting period||||| ||||||| ||||||| For period 01/04/2024 to 31/03/2025 Page 2 IRmark: R4CENAI3ZTHRGKHXQZSFP4ROFKCEH4S7 Westbrook Little People Playgroup (UTR: 3815901671) - Prepared by: SHCA Limited on 16/09/2025 at 09:47 ## - Income continued |||| |---|---|---| |175
Annual payments not otherwise charged to Corporation Tax
and from which Income Tax has not been deducted|**-**|| |||| |180
Non-exempt dividends or distributions from non-UK resident companies|**-**|| |||| |185
Income from which Income Tax has been deducted|**-**|| |||| |190
Income from a property business|**-**|| |||| |195
Non-trading gains on intangible fixed assets|**-**|| |||| |200
Tonnage Tax profits|**-**|| |||| |205
Income not falling under any other heading|**-**|| |||| ## Chargeable gains |||| |---|---|---| |210
Gross chargeable gains|**-**|| |||| |215
Allowable losses including losses brought forward|**-**|| |||| |220
Net chargeable gains -_box 210 minus box 215_|**-**|| |||| |Profits before deductions and reliefs||| |||| |225
Losses brought forward against certain investment income|**-**|| |||| |230
Non-trade deficits on loan relationships (including interest) and derivative contracts
(financial instruments) brought forward set against non-trading profits|**-**|| |||| |235
Profits before other deductions and reliefs -_net sum of boxes 165 to 205 and 220_
_minus sum of boxes 225 and 230_|**-**|| |||| |||| ## Deductions and reliefs |||| |---|---|---| |240
Losses on unquoted shares|**-**|| |||| |245
Management expenses|**-**|| |||| |250
UK property business losses for this or previous accounting period|**-**|| |||| |255
Capital allowances for the purposes of management of the business|**-**|| |||| |260
Non-trade deficits for this accounting period from loan relationships and derivative
contacts (financial instruments)|**-**|| |||| |||| |||| For period 01/04/2024 to 31/03/2025 Page 3 IRmark: R4CENAI3ZTHRGKHXQZSFP4ROFKCEH4S7 Westbrook Little People Playgroup (UTR: 3815901671) - Prepared by: SHCA Limited on 16/09/2025 at 09:47 ||Deductions and Reliefs-continued|Deductions and Reliefs-continued|Deductions and Reliefs-continued|Deductions and Reliefs-continued|Deductions and Reliefs-continued|||||| |---|---|---|---|---|---|---|---|---|---|---| |||||||||||| ||263
Carried forward non-trade deficits from loan relationships and derivative contracts
(financial instruments)||||||||**-**|| |||||||||||| |||||||||||| ||265
Non-trading losses on intangible fixed assets||||||||**-**|| |||||||||||| ||275
Total trading losses of this or a later accounting period||||||||**-**|| |||||||||||| ||280
Put an ‘X’ in box 280 if amounts carried back from later accounting periods are
included in box 275|||||||||| |||||||||||| |||||||||||| ||285
Trading losses carried forward and claimed against total profits||||||||**-**|| |||||||||||| ||290
Non-trade capital allowances||||||||**-**|| |||||||||||| ||295
Total of deductions and reliefs –_total of boxes 240 to 275, 285 and 290_||||||||**-**|| |||||||||||| ||300
Profits before qualifying donations and group relief –_box 235 minus box 295_||||||||**-**|| |||||||||||| |||||||||||| ||305
Qualifying donations||||||||**-**|| |||||||||||| ||310
Group relief||||||||**-**|| |||||||||||| ||312
Group relief for carried forward losses||||||||**-**|| |||||||||||| ||315
Profits chargeable to Corporation Tax –_box 300 minus boxes 305, 310 and 312_||||||||**-**|| |||||||||||| ||320
Ring fence profits included||||||||**-**|| |||||||||||| ||325
Northern Ireland profits included||||||||**-**|| |||||||||||| ||Tax calculation|||||||||| |||||||||||| ||326
Number of associated companies in this period|||||||||| |||||||||||| ||327
Number of associated companies in the first financial year||||||||**-**|| |||||||||||| ||328
Number of associated companies in the second financial year|||||||||| |||||||||||| ||329
Put an ‘X’ in box 329 if the company is chargeable at the small profit rate or is
entitled to marginal relief|||||||||| |||||||||||| ||Enter how much profit has to|||be charged and at what rate||||||| |||
Financial
year (yyyy)||
Amount of profit||Rate of tax
%||Tax||| ||330||335|**-**|340|**-**|345||**-**|| ||||350|**-**|355||360||**-**|| ||||365|**-**|370||375||**-**|| ||380||385|**-**|390|**-**|395||**-**|| ||||400|**-**|405||410||**-**|| ||||415|**-**|420||425||**-**|| |||||||||||| For period 01/04/2024 to 31/03/2025 Page 4 IRmark: R4CENAI3ZTHRGKHXQZSFP4ROFKCEH4S7 Westbrook Little People Playgroup (UTR: 3815901671) - Prepared by: SHCA Limited on 16/09/2025 at 09:47 ## - Tax calculation continued ||||||| |---|---|---|---|---|---| ||Corporation Tax -_total of boxes 345, 360, 375, 395, 410 and 425_|430||**-**|| ||||||| ||Marginal relief|435||**-**|| ||||||| ||Corporation Tax chargeable -_box 430 minus box 435_|440|||| ||||||| ||Reliefs and deductions in terms of tax||||| ||||||| ||445
Community Investment Tax Relief|||**-**|| ||||||| ||450
Double Taxation Relief|||**-**|| ||||||| ||455
Put an ‘X’ in box 455 if box 450 includes an underlying Rate relief claim||||| ||||||| ||460
Put an ‘X’ in box 460 if box 450 includes any amount carried back from a
later period||||| ||||||| ||465
Advance Corporation Tax|||**-**|| ||||||| ||470
Total reliefs and deduction in terms of tax -_total of boxes 445, 450 & 465_|||**-**|| ||||||| ||Coronavirus support schemes and overpayments (see CT600 guide for definitions)||||| ||||||| ||471
Coronavirus Job Retention Scheme (CJRS) received|||**-**|| ||||||| ||472
CJRS entitlement|||**-**|| ||||||| ||473
CJRS overpayment already assessed or voluntary disclosed|||**-**|| ||||||| ||474
Other coronavirus overpayments|||**-**|| ||||||| ||Energy levies||||| ||||||| ||986
Energy (Oil and Gas) Profits Levy (EOGPL) amounts liable|||**-**|| ||||||| ||987
Electricity Generator Levy (EGL) exceptional generation receipts|||**-**|| ||||||| ||Calculation of tax outstanding or overpaid||||| ||||||| ||475
Net Corporation Tax liability – box 440 minus box 470|||**-**|| ||||||| ||480
Tax payable on loans and arrangements to participators|||**-**|| ||||||| ||485
Put an ‘X’ in box 485 if you completed box A70 in the supplementary pages
CT600A||||| ||||||| ||490
Controlled Foreign Companies (CFC) tax payable|||**-**|| ||||||| ||495
Bank levy payable|||**-**|| ||||||| ||496
Bank surcharge payable|||**-**|| ||||||| ||497
Residential Property Developer Tax (RPDT) payable|||**-**|| ||||||| ||||||| For period 01/04/2024 to 31/03/2025 Page 5 IRmark: R4CENAI3ZTHRGKHXQZSFP4ROFKCEH4S7 Westbrook Little People Playgroup (UTR: 3815901671) - Prepared by: SHCA Limited on 16/09/2025 at 09:47 ## - Calculation of tax outstanding or overpaid continued |||||| |---|---|---|---|---| ||500
CFC tax, bank levy, bank surcharge and RPDT payable –_total of boxes 490, 495,_
||**-**|| ||_496 and 497_|||| ||501
EOGPL payable||**-**|| |||||| ||502
EGL payable||**-**|| |||||| ||505
Supplementary charge (ring fence trades) payable||**-**|| |||||| ||510
Tax chargeable _- total of boxes 475, 480, 500, 501, 502 and 505_||**-**|| |||||| ||515
Income Tax deducted from gross income included in profits||**-**|| |||||| ||520
Income Tax repayable to the company||**-**|| |||||| ||525
Self-assessment of tax payable before restitution tax and coronavirus support
scheme overpayments –_box 510 minus box 515_||**-**|| |||||| ||526
Coronavirus support schemes overpayment now due –_total of boxes 471 and 474_
||**-**|| ||_minus boxes 472 and 473_|||| ||527
Restitution tax||**-**|| |||||| ||528
Self-assessment of tax payable – total of boxes 525, 526 and 527||**-**|| |||||| ||Tax reconciliation|||| |||||| ||530|Research and Development credit|**-**|| |||||| ||535|(Not currently used)||| |||||| ||540|Creatives tax credit|**-**|| |||||| ||541|Audio-Visual expenditure credit (AVEC) and Video Games expenditure credit
(VGEC)|**-**|| |||||| ||545
Total of Research and Development credit, creatives tax credit and AVEC/VGEC –
_total box 530 to 541_||**-**|| |||||| ||550|Land remediation tax credit|**-**|| |||||| ||555|Life assurance company tax credit|**-**|| |||||| ||560
Total land remediation and life assurance company tax credit –_total box 550 and_
_555_||**-**|| |||||| ||565
Capital allowances first-year tax credit||**-**|| |||||| ||570
Surplus Research and Development credits or creative tax credit payable –_box 545_
_minus box 525_||**-**|| |||||| |||||| |||||| For period 01/04/2024 to 31/03/2025 Page 6 IRmark: R4CENAI3ZTHRGKHXQZSFP4ROFKCEH4S7 Westbrook Little People Playgroup (UTR: 3815901671) - Prepared by: SHCA Limited on 16/09/2025 at 09:47 ## - Tax reconciliation continued ||||||||||| |---|---|---|---|---|---|---|---|---|---| ||575
Land remediation or life assurance company tax credit payable –_total of boxes 545 and_|||||||**-**|| ||
_560 minus boxes 525 and 570_||||||||| ||580
Capital allowances first-year tax credit payable -_boxes 545, 560 and 565 minus boxes_
_525, 570 and 575_|||||||**-**|| ||||||||||| ||585
Ring fence Corporation Tax included|||||||**-**|| ||||||||||| ||586
NI Corporation Tax included|||||||**-**|| ||||||||||| ||590
Ring fence supplementary charge included|||||||**-**|| ||||||||||| ||595
Tax already paid (and not already repaid)|||||||**-**|| ||||||||||| ||600
Tax outstanding -_box 525 minus boxes 545, 560, 565 and 595_|||||||**-**|| ||||||||||| ||605
Tax overpaid including surplus or payable credits -_total sum of boxes 545, 560, 565_
|||||||**-**|| ||_and 595 minus 525_||||||||| ||610
Group tax refunds surrendered to this company|||||||**-**|| ||||||||||| ||614
Audio-Visual expenditure credit and Video Games expenditure credit surrendered to this
company|||||||**-**|| ||||||||||| ||615
Research and Development expenditure credits surrendered to this company|||||||**-**|| ||||||||||| ||||||||||| ||Exporter information||||||||| ||||||||||| ||During the return period, did the company export goods and/or services to individuals, enterprises or organisations outside
the United Kingdom (UK)?||||||||| ||||||||||| ||616
Yes - goods||617
Yes – services|||618|No – neither||| ||||||||||| ||Indicators and information||||||||| ||||||||||| ||620
Franked investment income/Exempt ABGH distributions|||||||**-**|| ||||||||||| ||625
Number of 51% group companies|||||||**-**|| ||||||||||| ||_Put an ‘X’ in the relevant boxes, if in the period, the company:_||||||||| ||||||||||| ||630
should have made (whether it has or not) instalment payments as a large company under the Corporation Tax
(Instalment Payments) Regulations||||||||| ||||||||||| ||631
should have made (whether it has or not) instalment payments as a very large company
(Instalment Payments) Regulations|||||under the Corporation Tax|||| ||||||||||| ||635
is within a group payments arrangement for the period||||||||| ||||||||||| ||640
has written down or sold intangible assets||||||||| ||||||||||| ||645
has made cross-border royalty payments||||||||| ||||||||||| ||647
Eat Out to Help Out Scheme: reimbursed discounts included as taxable income|||||||**-**|| ||||||||||| ||||||||||| For period 01/04/2024 to 31/03/2025 Page 7 IRmark: R4CENAI3ZTHRGKHXQZSFP4ROFKCEH4S7 Westbrook Little People Playgroup (UTR: 3815901671) - Prepared by: SHCA Limited on 16/09/2025 at 09:47 ## **Information about enhanced expenditure and tax reliefs** Research and Development (R&D) or creatives enhanced expenditure and tax reliefs |||||||||| |---|---|---|---|---|---|---|---|---| ||650
Put an ‘X’ in box 650 if a R&D claim is made by a small or medium-sized enterprise (SME),
including a SME subcontractor to a large company and/or for all creatives claims|||||||| |||||||||| ||653
Put an ‘X’ in box 653 if the claim is made by a R&D intensive SME|||||||| |||||||||| ||655
Put an ‘X’ in box 655 if the claim is made by a large company|||||||| |||||||||| ||656
Put an ‘X’ in box 656 to confirm that a R&D claim notification form has been submitted|||||||| |||||||||| ||657
Put an ‘X’ in box 657 to confirm that a R&D additional information form has been submitted|||||||| |||||||||| ||658
Put an ‘X’ in box 658 to confirm that a Creatives additional information form has been submitted|||||||| |||||||||| ||659
R&D expenditure qualifying for SME/R&D intensive SME relief||||||**-**|| |||||||||| ||660
R&D enhanced expenditure||||||**-**|| |||||||||| ||663
Creatives core expenditure||||||**-**|| |||||||||| ||665
Creatives additional deduction||||||**-**|| |||||||||| ||670
R&D enhanced expenditure and creatives additional deduction total box 660 and box
665||||||**-**|| |||||||||| ||675
R&D enhanced expenditure of a SME on work subcontracted to it by a large company||||||**-**|| |||||||||| ||680
Vaccine research expenditure||||||**-**|| |||||||||| ||Land remediation enhanced expenditure|||||||| |||||||||| ||685
Enter the total enhanced expenditure||||||**-**|| |||||||||| ||**Information about capital allowances and balancing charges/disposal values**|||||||| ||Allowances and charges in calculation of trading profits and losses|||||||| |||||||||| |||Capital allowances|||Balancing charges|||| |||||||||| ||Annual investment allowance|690|**-**|||||| |||||||||| ||Full expensing|688|**-**||689||**-**|| |||||||||| ||Machinery and plant - super-deduction|691|**-**||692||**-**|| |||||||||| ||Machinery and plant - special rate allowance|693|**-**||694||**-**|| |||||||||| ||Machinery and plant - special rate pool|695|**-**||700||**-**|| |||||||||| ||Machinery and plant - main pool|705|**-**||710||**-**|| |||||||||| ||Structures and buildings|711|**-**|||||| |||||||||| ||Business premises renovation|715|**-**||720||**-**|| |||||||||| ||Other allowances and charges|725|**-**||730||**-**|| |||||||||| |||||||||| For period 01/04/2024 to 31/03/2025 Page 8 IRmark: R4CENAI3ZTHRGKHXQZSFP4ROFKCEH4S7 Westbrook Little People Playgroup (UTR: 3815901671) - Prepared by: SHCA Limited on 16/09/2025 at 09:47 ## Allowances and charges in calculation of trading profits and losses ||||||||| |---|---|---|---|---|---|---|---| |||Capital allowances|||Disposal value||| ||||||||| ||Electric vehicle charge-points|713|**-**||714|**-**|| ||||||||| ||Enterprise zones|721|**-**||722|**-**|| ||||||||| ||Zero-emission goods vehicles|723|**-**||724|**-**|| ||||||||| ||Zero-emission cars|726|**-**||727|**-**|| ||||||||| ||Allowances and charges not included in calculation of trading profits and losses||||||| ||||||||| |||Capital allowances|||Balancing charges||| ||||||||| ||Annual investment allowance|735|**-**||||| ||||||||| ||Structures and buildings|736|**-**||||| ||||||||| ||Full expensing|733|**-**||734|**-**|| ||||||||| ||Business premises renovation|740|**-**||745|**-**|| ||||||||| ||Machinery and plant - super-deduction|741|**-**||742|**-**|| ||||||||| ||Machinery and plant - special rate allowance|743|**-**||744|**-**|| ||||||||| ||Other allowances and charges|750|**-**||755|**-**|| ||||||||| |||Capital allowances|||Disposal value||| ||||||||| ||Electric vehicle charge-points|737|**-**||738|**-**|| ||||||||| ||Enterprise zones|746|**-**||747|**-**|| ||||||||| ||Zero-emission goods vehicles|748|**-**||749|**-**|| ||||||||| ||Zero-emission cars|751|**-**||752|**-**|| ||||||||| ||||||||| For period 01/04/2024 to 31/03/2025 Page 9 IRmark: R4CENAI3ZTHRGKHXQZSFP4ROFKCEH4S7 Westbrook Little People Playgroup (UTR: 3815901671) - Prepared by: SHCA Limited on 16/09/2025 at 09:47 ## Qualifying expenditure |||| |---|---|---| |760
Machinery and plant on which first year allowance is claimed|**-**|| |||| |765
Designated environmentally friendly machinery and plant|**-**|| |||| |770
Machinery and plant on long-life assets and integral features|**-**|| |||| |771
Structures and buildings|**-**|| |||| |772
Machinery and plant - super-deduction|**-**|| |||| |773
Machinery and plant - special rate allowance|**-**|| |||| |775
Other machinery and plant|**-**|| |||| ## **Losses, deficits and excess amounts** ## Amount arising |||||||| |---|---|---|---|---|---|---| ||Amount|||Maximum available for surrender as
group relief||| |||||||| |Losses of trades carried on wholly or partly in
the UK|780|**-**||785|**-**|| |||||||| |||||||| |Losses of trades carried on wholly outside the
UK|790|**-**||||| |||||||| |||||||| |Non-trading deficits on loan relationships and
derivative contracts|795|**-**||800|**-**|| |||||||| |||||||| |UK property business losses|805|**-**||810|**-**|| |||||||| |Overseas property business losses|815|**-**||||| |||||||| |Losses from miscellaneous transactions|820|**-**||||| |||||||| |Capital losses|825|**-**||||| |||||||| |Non-trading losses on intangible fixed assets|830|**-**||835|**-**|| |||||||| |||||||| ## Excess amounts |||||||| |---|---|---|---|---|---|---| ||Amount|||Maximum available for surrender as
||| |||||group relief||| |Non-trading capital allowances||||840|**-**|| |||||||| |Qualifying donations||||845|**-**|| |||||||| |Management expenses|850|**-**||855|**-**|| |||||||| |||||||| For period 01/04/2024 to 31/03/2025 Page 10 IRmark: R4CENAI3ZTHRGKHXQZSFP4ROFKCEH4S7 Westbrook Little People Playgroup (UTR: 3815901671) - Prepared by: SHCA Limited on 16/09/2025 at 09:47 ## **Northern Ireland information** 856 Amount of group relief claimed which relates to NI trading **-** losses used against rest of UK/mainstream profits 857 Amount of group relief claimed which relates to NI trading **-** losses used against NI trading profits 858 Amount of group relief claimed which relates to rest of **-** UK/mainstream losses used against NI trading profits ## **Overpayments and repayments** ## Small repayments 860 Do not repay sums of **-** or less. ||860
Do not repay sums of
**-**
or less.|860
Do not repay sums of
**-**
or less.|860
Do not repay sums of
**-**
or less.|860
Do not repay sums of
**-**
or less.|860
Do not repay sums of
**-**
or less.|860
Do not repay sums of
**-**
or less.| |---|---|---|---|---|---|---| ||Read the overpayments and repayments section of the Company Tax Return Guide for specific guidance on when and how to
make an entry in this box.|||||| |||||||| ||Repayments for the period covered by this return|||||| |||||||| ||865|Repayment of Corporation Tax||**-**||| |||||||| ||870|Repayment of Income Tax||**-**||| |||||||| ||875|Payable Research and Development tax credit||**-**||| |||||||| ||880|Payable Research and Development expenditure credit||**-**||| |||||||| ||885|Payable creatives tax credit||**-**||| |||||||| ||886|Payable Audio-Visual expenditure credit and Video Games expenditure credit||**-**||| |||||||| ||890|Payable land remediation or life assurance company tax credit||**-**||| |||||||| ||895|Payable capital allowances first-year tax credit||**-**||| |||||||| ||Surrender of tax refund within group|||||| |||||||| ||Including surrenders under the Instalment Payments Regulations.|||||| |||||||| ||900|The following amount is to be surrendered||**-**||| |||||||| ||Put an ‘X’ in the appropriate boxes below|||||| |||||||| ||the joint Notice is attached||905|||| ||or|||||| ||will follow||910|||| |||||||| ||915|Please stop repayment of the following amount until we send you the Notice||**-**||| |||||||| |||||||| For period 01/04/2024 to 31/03/2025 Page 11 IRmark: R4CENAI3ZTHRGKHXQZSFP4ROFKCEH4S7 Westbrook Little People Playgroup (UTR: 3815901671) - Prepared by: SHCA Limited on 16/09/2025 at 09:47 ## Bank details (for person to whom a repayment is to be made) ||||||||||| |---|---|---|---|---|---|---|---|---|---| |920|Name of bank or building society||||||||| ||||||||||| |925|Branch sort code||||||||| ||||||||||| |930|Account number||||||||| ||||||||||| |935|Name of account||||||||| ||||||||||| |940|Building society reference||||||||| ||||||||||| ## Payments to a person other than the company |||||| |---|---|---|---|---| |943||Put an ‘X’ in box 943 if there is a R&D payable credit and one of the conditions listed in the CT600 Guide is
||| |||applicable||| |945||Complete the authority below if you want the repayment to be made to a person other than the company||| |||I, as (enter status - company secretary, treasurer, liquidator or authorised agent, etc.)||| |||||| |||||| |950||of (_enter company name_)||| |||||| |||||| |955||authorise (_enter name_)||| |||||| |||||| |960||of address(_enter address_)||| |||||| |||||| |||||| |||**Postcode**||| |||||| |965||Nominee reference||| |||||| |||to receive payment on company's behalf||| |||||| |970||Name||| |||||| |||||| ## Declaration Declaration I declare that the information I have given on this Company Tax Return and any supplementary pages is correct and complete to the best of my knowledge and belief. I understand that giving false information in the return, or concealing any part of the company’s profits or tax payable, can lead to both the company and me being prosecuted. |975||Name|| |---|---|---|---| |||**Erica Montgomery**|| ||||| |980||Date DD/MM/YYYY|| ||||| |985||Status|| |||**Trustee**|| ||||| For period 01/04/2024 to 31/03/2025 Page 12 IRmark: R4CENAI3ZTHRGKHXQZSFP4ROFKCEH4S7 Westbrook Little People Playgroup (UTR: 3815901671) - Prepared by: SHCA Limited on 16/09/2025 at 09:47 **HM Revenue & Customs** **Company Tax Return – supplementary page** Charities and Community Amateur Sports Clubs (CASCs) **CT600E (2015) Version 3 for accounting periods starting on or after 1 April 2015** ## Guidance Guidance about when and how to complete this supplementary page can be found in the CT600 Guide. For further information read _What supplementary pages do I need to complete and include as part of the Company Tax Return?_ to find out what supplementary pages you need to complete. Also, read the _Important points about all supplementary pages and CT600E – Charities and Community Amateur Sports Clubs (CASCs)_ for further guidance about completing this supplementary page. ## Company information |||||| |---|---|---|---|---| |E1|Company name|**Westbrook Little People Playgroup**||| |||||| |E2|Tax reference||**3815901671**|| |Period covered by this supplementary page (cannot exceed 12 months)||||| |||||| |||||| |E3|_from DD/MM/YYYY_||**01/04/2024**|| |||||| |E4|_to DD/MM/YYYY_||**31/03/2025**|| |||||| Claims to exemption (this section should be completed in all cases) ||||||| |---|---|---|---|---|---| |Charity/CASC repayment reference|E5||||| ||||||| |Charity Commission registration number, or Scottish
Charity number (if applicable)|E10|**1029611**|||| ||||||| ||||||| |Put an ‘X’ in the relevant box if during the period covered by these supplementary pages:|||||| ||||||| |The company was a charity/CASC and is claiming
exemption from all tax on all or part of its income and|E15|**X**|||| |
gains (Also put an ‘X’ in box E15 if the company was a
charity/CASC but had no income or gains in the period)|||||| ||||||| |All income and gains are exempt from tax and have
been will be applied for charitable or qualifying purposes|E20|**X**|||| |, ,
only|||||| ||||||| |Some of the income and gains may not be exempt or
have not been applied for charitable or qualifying|E25||||| |
purposes only, and I have completed form CT600|||||| ||||||| |I claim exemption from tax|||||| ||||||| |Name|E30|**Erica Montgomery**|||| ||||||| |Status|E35|**Trustee**|||| ||||||| |Date_DD/MM/YYYY_|E40||||| ||||||| For period 01/04/2024 to 31/03/2025 Page 1 IRmark: R4CENAI3ZTHRGKHXQZSFP4ROFKCEH4S7 Westbrook Little People Playgroup (UTR: 3815901671) - Prepared by: SHCA Limited on 16/09/2025 at 09:47 ## Repayments To make a repayment claim for the period covered by these supplementary pages, please register and enrol to use the Charities Online service. See CT600 guide for further information. E45 Put an ‘X’ in the box if during the period covered by these supplementary pages you have over claimed tax ## Information required Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity's/CASC'S accounts for the period covered by this return. Non-exempt amounts should be entered on the form CT600 in the appropriate boxes. |Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC.
Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.
Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.|Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC.
Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.
Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.|Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC.
Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.
Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.|Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC.
Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.
Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.| |---|---|---|---| |Type of income|Amount||| ||||| |Enter total turnover from exempt charitable trading activities|E50|**-**|| ||||| |Investment income - exclude any amounts included on form CT600|E55|**-**|| ||||| |UK land and building - exclude any amounts included on form CT600|E60|**-**|| ||||| |Gift Aid - exclude any amounts included on form CT600|E65|**-**|| ||||| |From other charities - exclude any amounts included on form CT600|E70|**-**|| ||||| |Gifts of shares or securities received|E75|**-**|| ||||| |Gifts of real property received|E80|**-**|| ||||| |Other sources (not included above)|E85|**-**|| ||||| |Total of boxes E50 to E85|E90|**-**|| ||||| |Enter details of expenditure as shown in the charity's/CASC's accounts for the period covered by these supplementary pages|||| ||||| |Type of expenditure|Amount||| ||||| |Trading costs in relation to exempt charitable activities (in box E50)|E95|**-**|| ||||| |UK land and buildings costs in relation to exempt charitable activities (in
box E60)|E100|**-**|| ||||| |All general administration/governance costs|E105|**-**|| ||||| |All grants and donations made within the UK|E110|**-**|| ||||| |All grants and donations made outside the UK|E115|**-**|| ||||| |Other expenditure not included above, or not used in calculating figures
entered on the form CT600|E120|**-**|| ||||| |Total of boxes E95 to E120|E125|**-**|| ||||| For period 01/04/2024 to 31/03/2025 Page 2 IRmark: R4CENAI3ZTHRGKHXQZSFP4ROFKCEH4S7 Westbrook Little People Playgroup (UTR: 3815901671) - Prepared by: SHCA Limited on 16/09/2025 at 09:47 ## Information required ## Charity/CASC assets |Charity/CASC assets|Charity/CASC assets|Charity/CASC assets|Charity/CASC assets|Charity/CASC assets|Charity/CASC assets|Charity/CASC assets|Charity/CASC assets|Charity/CASC assets| |---|---|---|---|---|---|---|---|---| ||Disposals in period|||Held at the end of the period||||| ||(total consideration received)|||(use accounts figures)||||| |||||||||| |Tangible fixed assets|E130|**-**||E135|**-**|||| |||||||||| |UK investments|E140|**-**||E145|**-**|||| |(excluding controlled companies)||||||||| |||||||||| |Shares in, and loans to, controlled
companies|E150|**-**||E155|**-**|||| |||||||||| |Overseas investments|E160|**-**||E165|**-**|||| |||||||||| |Loans and non-trade debtors||||E170|**-**|||| |||||||||| |Other current assets||||E175|**-**|||| |||||||||| |Qualifying investments and loans||||E180||||| |_Applies to charities only. See CT600 guide_||||||||| |||||||||| |Value of any non-qualifying investments and loans||||E185|**-**|||| |_Applies to charities only. See CT600 guide_||||||||| |||||||||| |Number of subsidiary or associated companies the charity controls at the end of
the period Exclude companies that were dormant throughout the period||||E190|**-**|||| |.||||||||| |||||||||| For period 01/04/2024 to 31/03/2025 Page 3 ## **Virtual Cabinet Portal Digital Signatures** ## **Digital Signature Verification** You can verify that this is a genuine Virtual Cabinet Document Portal signed document by uploading it to the following secure web page: https://www.virtualcabinetportal.com/VerifySignedDocument ## **Signature Dates and Times** All dates and times shown in the signatures below are expressed in Coordinated Universal Time (UTC), which is generally equivalent to GMT. You can find out more about UTC at the following web page: http://www.virtualcabinetportal.com/WhatIsUTC ## **Signature 1** Signed by Michelle Traviss using authentication code NVQ/eXlWKi9WNW5w at IP address 82.2.110.239, on 2025/09/16 10:07:26 Z. Michelle Traviss's e-mail address is: wlpmanager@hotmail.com.