HM Revenue & Customs Company Tax Return cr600 (2024) Version 3 for accounting periods starting on or after l April 2015 Your Company Tax Return If we send the company a 'Notice' to deliver a Company Tax Return it ha5 to (Otnply 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, account5. coinputation5 and any relevant infortnation. The Ct600 Guide tells you how the return must be formatted and delivered. It contains general information you may need to deliver your return, link5 to tnore detailed advice arKi LK)x-by-box guidance for this forffl and the supplefflentary page5. The forms in the Ct600 series set out the information we need and provide a standard format for calculations. Company information Company name 3.13 Company registration number 0 2 8 8 4 5 0 3 Tax reference 4 3 4 8 5 8 3 9 2 6 Type of company Northern IreLand (Nl) Put an ￿, in the appropriate boxes below Nl trading activity I SME Nl employer Special circumstances About this return This is the tsx retum for the company named above. for the period below 30 from DD MM Y￿V 35 to DD MM YVVY 2 0 2 3 2 0 2 4 Put an 'X' in the appropriate boxes below 40 A repayment is due for this return periryj 45 Claim or relief afferting 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 Noti￿ of disciosable avoidance sthemes Transfer pricing 70 Compensating adjustment claimed 75 Company qualifies for SME exemption CT600(2024) Version 3 Page 1 HMRC 04124 About this return - continued Accounts and computations l attach accounts and computations for the period to which this return relates 80 85 l attsch accounts and computstions for a different peri(xl 90 If you're not attaching the accounts ond CompUtstio￿ explain why supplementary pages endosed 95 Loans and arrangernents to partiapator5 by 1105e companies- fortn cf600A , Cc¥rtrolLed forEign compani4 forEign e5tsblishn￿t exernptiTh￿ hftKid and other mismatthes. fomi ￿6(￿)B 100 105 Group and consortium - form Ct600C 110 Insuran￿ - form Ct600D Charities and Community Amateur Sports Club5 (CASC5) - fortn ￿6[M)E 120 Tonnage tax - form Ct600F 125 Northern IreLind - forrn Ct600G 130 Cross-border royalties- form CT600H 135 Supplementary charge in respect of ring fen￿ trades- fomi ￿60( 140 Disclosure of Tax Avoidan￿ Sthemes - form cr600J 141 Restitution tsx- form Ct600K 142 Research and Development - form ￿600L 143 Freeports and Investment Zones - forni CT600M 144 Residential Property Developer Tax (RPDT) - form Ct600N Tax calculation - Turnover 145 Total turnover from trade 4 0 3 4 2 5 150 Banks, building societies. insurance companies and other financial COn￿m5 - put an X in this i*Jx if you do not have a recognised turnover and have not made an entry in box 145 Income 155 Trading profits 160 Trading losses brought forward set against trading profits 165 Net trading profits - Lx)x 155 minus iK)x 160 170 Bank. building society or other intere5L and profrtS 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 CT600(2024) Version 3 Page 2 HMRC 04124 Income - continued 175 Annual payments not otherMse charged to Corporation Tax and from which Income Tax has not been dedurted 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 busine55 195 Non-trading gains on intsngible fixed assets 200 Tonnage tax profits 205 Income not falling under any other heading Chargeable gains 210 Gross chargeable gains 215 Ailowabie losses including losses brought forward 220 Net chargeable gains- LKIX 210 minus box 215 Profits before deductions and reliefs 225 L055e5 brought fon¥ard against certain investment income 230 Non.trade deficits on loan relationships [Induding interest) and derivative contracts (financial instruments) brought foTh¥ard set against noTrtrading profits 235 Profits before other deduction5 and reliefs- net Sum of boxes 165 to 205 and 220 minus sum of ￿XeS 225 and 230 Deductions and reliefs 240 Losses on unquoted shares 245 Management expenses 250 UK property business losse5 for thi5 or previou5 accounting period 255 Capital allowances for the purposes of management of the business 260 Non.trade deficits for this accounting period from loan relationship5 and derivative contrart5 (financial instruments) CT600(2024) Version 3 Page 3 HMRC 04124 Deductions and Reliefs - continued 263 Carried for%vard non-trade deficits from loan relationships and derivative contracts (financial instrumentsj , l]lln]llnllmn]n]I 265 Non-trading losses on intsngibie fixed assets 275 Total trading losses of this or a later accounting perifyj 280 Put an 'X' in box 280 if amounts carried back from later accounting periods are induded in box 275 285 Trading105ses carried f(Thiard and daimed against totsl wofits 290 Non-trade capiLIl allowances 295 Total of deductions and reliefs total of ￿XeS 240 to 275. 285 and 290 300 Profits before quaiify'ng donations and group relief box 235 minus tK)x 295 305 Quatifying donations 310 Group reknef 312 Group rebef for carried forward losses 315 Profits chargeable to Corporation Tax box 300 minus tK)xes 305. 31 O and 312 320 Ring fence profits included 325 Northern IreLind profrts 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 cornpanies in the second financial year 329 Put an 'X' in box 329 if the company is thargeabie at the small profrt rate or is entitled to marginal relief Enter how much profit has to be charged and at what rate Financial year fyyyy) Amount of profit Rate of tax Tax 330 335 345 350 355 360 365 370 375 385 390 395 400 405 410 415 420 425 CT600(2024) Version 3 Page 4 HMRC 04124 Tax calculation - continued Q￿PoratIon Tax - total of Lx)xes 345. 3f)0. 375. 395. 410 and 425 430 Marginal reknef 435 Corporation Tax tharyeabie - LKJX 430 minus Lx)x 435 440 Reliefs and deductions in terms of tax 445 Community Investment Tax Relief 450 Double Taxation Re￿ef 455 Put an 'X' in box 455 if box 450 indudes an underlying rate relief claim 460 Put an 'X' in box 460 if box 450 indudes an arnount carried back from a Later peri(MJ Advance Corporation Tax 465 470 Total reliefs and deduction in terms of tax total of boxes 445. 450 and 465 Coronavirus support schemes and overpayments (see cr600 Guide for definitions) 471 Coronavirus Job Retention Stheme (CJRS) received 472 CIRS entitlement n]llnlln]n]n]n]I ill 473 CIRS overpayment already assessed or voluntary disd05ed 474 other coronavirus overpayments Energy Levies 986 Energy (Oil and Gas) Profits Levy ￿0GpL) amounts liable 987 Eiertricty Generator Levy ￿GL) exceptional generation receipts ]£ Calculation of tax outstanding or overpaid 475 Net Corporation Tax iiabitity- box 440 minus 470 480 Tax payable on loan5 and arrangements to participator5 485 Put an 'X' in box 485 if you iompieted box A70 in the supplementary pages ￿6(K)A 490 Controlle(l Foreign Companies (CFQ tsx payable 499 Bank levy payable llllllnL]I]l]L 496 Bank surtharge payable 497 Residential Property Developer Tax (RPDT) payable CT600(2024) Version 3 Page 5 HMRC 04124 Calculation of tax outstanding or overpaid continued soo (K taK bank Lwy. bank surtharge and RPDT payaEle - total of tx)xes 490, 495, 496 and 497 501 EOGPL payable 502 EGL payable 505 Supplementary charge (ring fence trades) payable 510 Tax thargeable 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 tsx payable before restwtution tax and coronaviru5 SUPPOrt Scheme overpa￿ents box 510 minus box 515 526 Coronavirus support sthemes overpayment now due total of tK)xes 471 and 474 tninu5 boxe5 472 and 473 527 Restitution tsx 528 Self-assessment of tsx payable total of tK)xes 525, 526 and 527 Tax reconciliation 530 Research and Development credit 535 (Not currently used) 540 Creatives tax (redit ][] 545 Total of Research and Development (redit and creative tax credit- total box 530 to 540 550 Land remediation tsx Credit 555 Lrfe assurance company tax (redit ][] In 560 Totsl land remediation and life assuran￿ company tsx (redit total tK)x 550 and 555 565 Capital allowances first.year tsx credtt 570 Surplus Research and Development credits or creative tsx (redit payable - box 545 minus box 525 575 Land remediation or life assuran￿ (￿panY tsx uedit payable - totsl of boxes 545 and 560 minus l￿e5 525 and 570 CT600(2024) Version 3 Page 6 HMRC 04124 Tax reconciliation continued 580 Caprtal allowances first-year tax credit payable boxes 545, 560 and 565 minus boxes 525, 570 and 575 585 Ring fence Corporation Tax induded 586 Nl Corporation Tax induded 590 Ring fence supplementary tharge induded 595 Tax already paid (and not already repaidj 600 Tax outstanding box 525 tninu5 boxes $45, 560, 565 and $95 605 Tax overpaid including surplus or payable uedits total sum of boxes 545, 560, 565 and 595 minus 525 610 Group tsx refunds surrendered to this c(Thpany 615 Research and Development expenditure credits surrendered to this company Exporter information During the retum period. did the company export goods andlor 5eThices to individuals. enterprise5 or oryanisations outside the United Kingdom {UK)? 616 Yes- goods 617 Ye5 - services 618 neither Indicators and information 620 Franked investment income/Exempt ABGH distributions 625 Number of Sl% group companies Put an X in the relevant boxes. if in the peri¢yJ. the company. 630 should have made (whether it ha5 or not) instaiment payments as a large company under the Corporation Tax Onstaiment Payments) Regulations 631 should have made (whether it has or not) instaiment payments as a very large company under the Corporation Tax Onstaiment Payments) Regulations 639 is within a group payments arrangement for the Peri￿1 640 has vKitten down or sold intangible assets 645 has made cros5-border royalty payments 647 Eat Out to Help Out Scheme: reimbursed discounts included as tsxabie incorne lllllllll]l]l]l]I 11] CT600(2024) Version 3 Page 7 HMRC 04124 Information about enhanced expenditure and tax reliefs Research and Development {R&D) or creative enhanced expenditure and tax reliefs 650 Put an Y in box 650 if the cLiim is made by a small or mediuTrsized enterprise (SME), including a SME subcontsactor to a large company 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 subrnitted 657 Put an 'X' in box 657 to confirm that an additional InfO￿natiOn forrn has been submitted 659 R&D expendtture qualifying for SME R&D relief 660 R&D enhanced expenditure 665 Creative qualifying expenditure an(Vor additional deduction 670 R&D and creative enhanced expenditure 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 researth expenditure Land remediation enhanced expenditure 685 Enter the total enhanced expenditure Information about capital allowances and balancing charges/disposal values Allowances and charges in the calculation of trading profits and losses Capwtal allowances Balancing tharges Annual investment allowance 690 Full expensing 688 689 Machinery and plant super-deduction Machinery and plant 691 692 693 694 Machinery and plant special rate pool Machinery and plant - main pool Structures and buildings Business premises renovation 695 700 705 fflT] 710 715 T]0] 720 Other allowan￿$ and charges 725 730 CT600(2024) Version 3 Page 8 HMRC 04124 Allowances and charges in the calculation of trading profits and losses - continued Capital allowances Disposal value Electric tharg￿pOlnts Enterprise zones 713 714 rLIT] 721 722 Zero emissions goods vehicles Zero emissions 723 724 726 727 cars i]i]llt]llt]llllt] Allowances and charges not included in the calculation of trading profits and losses Capitsl allovRnces Balancing tharges Annual investment allowance 735 Structures and buildings 736 Full expensing Business premises renovation 733 734 740 745 Machinery and plant super-deduction Machinery and plant 741 742 743 744 Other allowances and tharges 750 755 Capitsl allowan Disposal value Electric tharg￿pO1nts Enterprise zones 737 738 746 747 Zero emissions goods vehicle5 748 749 Zero emissions 751 752 cars CT600(2024) Version 3 Page 9 HMRC 04124 Qualifying expenditure 760 Mathinery and plant on which first year allowance is claimed 765 Designated environmentally friendly machinery and pLint 770 Mathinery and plant on lon￿life assets and integral feature5 Structures and buildings 771 772 Machinery and plant super-dedurtion Mathinery and plant special rate allowan 773 775 Other machinery and plant Losses, deficits and excess amounts Amount arising Amount Maxirnum available for surrender a5 group relief L055e5 of trade5 carried on wholly or partly in the UK 780 785 Losse5 of trade5 carried on wholly OLrt5ide the UK 790 Non-trade deficits on loan relationships and derivative contracts 795 8fKJ UK property busine55 1055e5 805 810 Oversea5 property business Lo￿$ 815 Losses from miscellaneous transartions 820 825 Capital losses NoTrtrading 1055es on intangible fixed assets 830 835 Excess amounts Amount Maximum available for surrender as group relief Non-trade capitsl allowances ljuaiifying donations Management expen5e5 850 855 CT600(2024) Version 3 Page 10 HMRC 04124 Northern Ireland information 896 Amount of group relief daimed whi(h relates to Nl trading losses used against rest of UK/mainstream profrt5 857 Amount of group relief daimed whith relates to Nl trading losses used against Nl trading profits 858 Amount of group relief cLiimed whith reLites to rest of Ulumainstream losses used against Nl trading wof Overpayments and repayments Small repayments 860 Do not repay sums of or les& Read the overpayments and repayments sertion of the Cornpany Tax Return Guide for Specific guidan￿ on when and how to make an enty in this bo Repayments for the period covered by this return 865 Repayment of Corporation Tax 870 Repayment of Income Tax 875 Payable Researth and Development tax (redit i]l]l]I Ill 880 Payable Researth and Development expenditure credit 885 Payable creative tax credit 890 Payable land remediation or lrfe assurance iornpany tax (redit 895 Payable capital allowances first-year tax (redit io Surrender of tax refund within group Including surrenders under the Instsiment Pa￿ents Regulations 900 The following amount is to be Su￿endered Put an 'X' in the appropriate boxes below the joint Noti￿ is attached 905 or 11 follow 910 915 Please stop repayment of the following amount until we send you the Noti CT600(2024) Version 3 Page 11 HMRC 04124 Bank details (for a 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 referen nt]o Payments to a person other than the company 945 Complete the authority below if you want the repayment to be made to a person other than the company . a5 (enter status - for exatnple. cotnpany 5euetary. treasurei. liquidator or authori5ed agent) 950 of (enter company name) 955 authorise (enter name) 960 of address [enter address) 965 Nominee reference to receive payment on compan￿5 behalf 970 Name Declaration Declaration I declare that the infortnation I have given on thi5 Cownpany Tax Return and any supplewnentary pages is corre(t and cotnplete to the best of my knowledge and belief. l understand that giving false irbformation in the retum. 01 conceabng any part of the companWs profts or tax payable. can lead to both the company and me ￿Ing prosecuted. 975 Name HARRY WRIGGLESWORTH 980 Date DD MM YYYY 985 Status Trustee CT600(2024) Version 3 Page 12 HMRC 04124 HM Revenue &Customs Company Tax Return - supplementary page Charities and Community Amateur Sports Clubs (CASCS) cr600E (2015) Version 3 for accounting periods starting on or after l April 2015 Guidance Guidance about when and how to (Otnplete this 5uppletnentary page (an be found in the ￿600 Guide. For further information read What supplementary p3ges do I need to complete and include 35 part of the Company Tax Return? to find out what 5uppletnentary pages you need to complete. Also, read the Important points about all supplementary pages and CT600E- Charities and CommunityAmateur Sports Clubs (CASCs) for further guidance about completing this supplementary page. Company information El Company name (name of charity or 3.13 E2 Tax reference 4 3 4 8 5 8 3 9 2 6 Period covered by this supplementary page (cannot exceed 12 months) E3 from DD MM YYYY 2 0 2 3 E4 to DD MM YYYY Cla i ms to exemption (this section should be completed in all cases) CharitylCASC repayment referen E5 Charity Commi55ion registration number. or OSCR number (rf applicable) Eio 1044311 Put an ￿, in the relevant box if during the period covered by these supplementary pages.. The company was a charitylCASC and is daiming exemption from all tax on all or part of its income and gains (Also put an X, in E15 rf the company was a charity/CA5C but had no incoffle or gains in the E15 X Ail income and gains are exempt from tsx and have been. or will be, applied for charitable or quaitfying purposes only E20 X Some of the income and gains may not be exempt or have not been applied for charitsble or qualifying purposes only. and I have completed fomi ￿600 E25 I claim exemption from tax Name E30 HARRY WRIGGLESWORTH Statu5 E35 Trustee Date DD MM Yrry E40 CT600E(2015) Version 3 Page 1 HMRC 04115 Repayments To make a repayment daim for the period ci)vered by these supplementary pages. please register and enrol to use the Charities Online servi￿. See CT600 guide for further inforrnation. Put an X in the box if during the period covered by these supplementary pages you have over claimed ta E45 Information required Enter details of any income received frorn the following sources. daimed as exernpt from tsx in the hands of the charity/CASC Enter the figure induded in the tharity'sl(ASCS accounts for the period covered by this retum. Non-exempt amounts should be entered on forni cr600 in the appropriate boxes Type of income Amount Enter total turnover from exempt tharitabLe trading activities ESO 4 0 3 4 2 5 Investment income- exclude any amounts induded on fomi CT600 E55 UK tand and buildings- exclude any amounts included on form CT600 EGO Gift Aid - exclude any amounts included on form (T6(K) E65 lll]l]l]l]L]ll From other charitie5 - exclude any amounts Ir￿uded on form ￿600 E70 Gifts of shares or securibes received E75 Gifts of real property received other sources (not included above) E85 Total of boxes E50 to E85 4 0 3 4 2 5 Enter details of expenditure as shown in the (harityslCA5Cs accourrts f¢x the period covered by these supplementary page5 Type of expenditure Amount Trading costs in relation to exernpt tharitible acbvibes Cin box E50) E95 5 4 1 9 9 0 UK land and buildings costs in relation to exempt charitable activities Cin box E60) Ail general admin1stration1governan￿ costs E105 5 3 6 8 Ail grants and donations made within the UK Ello Ail grants and donations made outside the UK E115 ()ther expenditure not includefj above. or not used in calculating figures entered on the forni ￿600 E120 Totsl of boxes E95 to E120 E125 5 4 7 3 5 8 CT600E(2015) Version 3 Page 2 HMRC 04115 Information required CharitylCASC a55etS DisposaLs in period (total consideration re￿1Ve￿j Held at the end of the period (use accounts figures) Tangible fixed assets E130 £ E135 £ 7 2 7 0 1 1 UK investments (excluding corrtrolled companie5) E140 £ E145 £ Share5 in. and loans to, controlled companies Ei50 £ E155 £ Overseas investments E160 £ E165 £ Loans and non-trade debtors E170 £ Other current assets E175 £ Qualifying investments and loans Applies to charities only. See CT600 GuKle E180 Value of any non-quatifying investsnents and loans Applies to charities only. See CT600 GuKle EIBS £ Number of subsidiary or assoaated companies the tharity controls at the end of the period. Exclude companies that were dormant throughout the period El90 CT600E(2015) Version 3 Page 3 HMRC 04115