**Park Hall Community Association** PAR006LW ## **MULTIPLE YEAR TRIAL BALANCE** |Account
25
40
41
42
43
44
61
/ 1
162
164
175
259
261
262
263
264
265
266
269
522
/ 1
/ 21
/ 22
524
/ 1
/ 2|Description
Interest receivable
GENERAL
Recreational classes
GENERAL
Playgroup
GENERAL
Lunch club and other activity
GENERAL
Sundries
GENERAL
Grants
GENERAL
RESTRICT
Furlough grants
Furlough Grants
GENERAL
Wages
GENERAL
RESTRICT
Pensions
GENERAL
RESTRICT
Lunch club and activity costs
GENERAL
RESTRICT
Accountancy and Bookkeeping
GENERAL
Light and heat
GENERAL
Rent, rates & insurance
GENERAL
Telephone, postage, printing,
GENERAL
Bank charges
GENERAL
Sundries
GENERAL
Repairs & renewals
GENERAL
Depreciation
GENERAL
(Surplus)/Deficit
Improves to prop
Improves to prop Cost/valuatio
GENERAL
Improves to prop Depreciation
GENERAL
Improves to prop Charge for ye
GENERAL
Fixtures & fittings
Fixtures & fittings Cost/valua
GENERAL
Fixtures & fittings Additions
GENERAL|7
Year End
30/3/2024
(2.33)
(5,607.79)
(923.22)
(14,500.00)
(16,500.00)
12,140.40
16,500.00
214.89
5,931.11
4,950.00
168.99
2,106.52
1,225.41
452.97
£6,156.95
3,500.00
(2,066.40)
(286.72)
12,540.98|6
Year End
30/3/2023
(71.72)
(5,317.60)
(1,136.21)
(40.00)
(14,130.00)
(16,500.00)
16,853.63
16,500.00
175.65
2,552.03
3,292.99
2,559.37
1,399.35
1,994.93
(165.00)
3,168.88
659.17
524.65
£12,320.12
3,500.00
(1,708.00)
(358.40)
11,876.00
664.98|5
Year End
30/3/2022
(1.21)
(6,680.30)
(1,041.29)
(512.50)
(9,499.50)
(19,745.77)
(9,034.97)
7,614.55
19,615.19
130.58
889.67
1,995.49
1,092.56
745.69
2,008.55
846.25
563.36
448.00
(£10,565.65)
3,500.00
(1,260.00)
(448.00)
11,876.00|4
Year End
30/3/2021| |---|---|---|---|---|---| ||||||(1.05)
(322.10)
(115.50)
(5,000.00)
(18,564.73)
(15,715.94)
4,045.46
16,735.77
1,828.96
5,391.67
1,531.30
149.11
2,721.93
2.45
10.00
337.22
560.00| ||||||(£6,405.45)
3,500.00
(700.00)
(560.00)
11,876.00| ICHA00M SC Page 1 **Park Hall Community Association** PAR006LW ## **MULTIPLE YEAR TRIAL BALANCE** |Account
/ 21
/ 22
594
668
/ 1
/ 2
669
692
693
737
755
756
767
/ 2
785
968
/ 1|Description
Fixtures & fittings Depreciati
GENERAL
Fixtures & fittings Charge for
GENERAL
Other debtors
GENERAL
Cash in hand
GENERAL
No description
GENERAL
No description
GENERAL
Playgroup Petty Cash
GENERAL
Bank account no. 1
GENERAL
Bank account no. 2
GENERAL
Trade creditors
GENERAL
Social security and other tax
GENERAL
Pension Fund
GENERAL
Other creditors
GENERAL
Other Loans
GENERAL
Accruals and deferred income
GENERAL
Surplus and deficit account
Brought forward
GENERAL
Totals|7
Year End
30/3/2024
(12,042.25)
(166.25)
10.95
12.04
6,275.29
(120.00)
(3,502.94)
(33.60)
(1,900.00)
(8,378.05)
£0.00|6
Year End
30/3/2023
(11,876.00)
(166.25)
22.99
10,501.57
127.37
(120.00)
(2,138.81)
(60.20)
(137.20)
(1,750.00)
(20,698.17)
£0.00|5
Year End
30/3/2022
(11,876.00)
8,962.86
10.95
12.04
17,084.26
127.14
(2,898.33)
(92.75)
(4,300.00)
(10,132.52)
£0.00|4
Year End
30/3/2021| |---|---|---|---|---|---| ||||||(11,876.00)
8,962.86
10.95
12.04
4,473.94
127.14
(2,919.41)
(2,775.00)
(3,727.07)| ||||||£0.00| **Funds** GENERAL General fund RESTRICT Restricted funds ICHA00M SC Page 2 **REGISTERED COMPANY NUMBER: 03166663 (England and Wales) REGISTERED CHARITY NUMBER: 1058425** ## **REPORT OF THE TRUSTEES AND** **UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 MARCH 2024** ## **FOR** **PARK HALL COMMUNITY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE)** Wallace Crooke Walsall Limited Chartered Accountants Wallace House 20 Birmingham Road Walsall West Midlands WS1 2LT **PARK HALL COMMUNITY ASSOCIATION** ## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 MARCH 2024** |||**Page**|| |---|---|---|---| |**Reference and Administrative Details**||1|| |**Report of the Trustees**|2|to|4| |**Independent Examiner's Report**||5|| |**Statement of Financial Activities**||6|| |**Statement of Financial Position**||7|| |**Notes to the Financial Statements**|8|to|13| |**Detailed Statement of Financial Activities**||14|| **PARK HALL COMMUNITY ASSOCIATION** ## **REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 30 MARCH 2024** ## **TRUSTEES** Mr S Cooke Mr S C Smith Mrs D I Cooke Mrs S M Howles Mr M Litherland **REGISTERED OFFICE** 22 Glen Close Walsall West Midlands WS4 2EL **REGISTERED COMPANY** 03166663 (England and Wales) **NUMBER REGISTERED CHARITY** 1058425 **NUMBER INDEPENDENT EXAMINER** Wallace Crooke Walsall Limited Chartered Accountants Wallace House 20 Birmingham Road Walsall West Midlands WS1 2LT -1- ## **PARK HALL COMMUNITY ASSOCIATION** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 MARCH 2024** The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The Association's objectives focus on providing special interest classes and activities in the local and wider area. It encourages participation in an educational and recreational programme in a safe, friendly setting outside the home. The Association also offers support for people with a range of mental health problems. Activities include Art Therapy, Craft Club, Gardening Group and Friendship Circle. Two members of staff have completed Mental Health First Aid courses. Reference to this programme come from Adult Social Care, Health and Age UK. Special interest classes and community activities aim to balance self-funding with an affordable charging policy, supplemented by regular fund - raising and council grants. The association works closely with Walsall MBC and Walsall Consortium of Community Organisations. Officers and colleagues from across the Borough have offered invaluable support over the past year. Walsall MBC remains committed to the future of Park Hall Community Association and funding for new premises is approved by the council. Work has now begun with an expected completion date of spring 2025. Business and administration is currently being run from the Manager's home address, 22 Glen Close, Walsall, WS4 2EL. This address is currently registered with Companies House. ## **Volunteers** The Directors/Trustees of Park Hall Community Association are all volunteers drawn from the local community, local businesses and service user groups. The help and support of volunteers is invaluable in delivering the Community Association's programme and a number of people have completed their Food Hygeine Certificate and help with catering for Lunch Clubs and Afternoon Teas. ## **ACHIEVEMENT AND PERFORMANCE** ## **Charitable activities** Park Hall Community Association was established almost 50 years ago, incorporated in 1966. The Association benefits from the support of loyal service users and volunteers, hard-working staff and the support of Council Officers. The programme offers a range of special interest classes and community activities with a particular focus on health and well-being and good mental health. In terms of SROI (Special Return on Investment) the community association has delivered by engaging service users in activities outside the home, in a safe supportive environment, this is helping to combat social isolation and loneliness, particularly in the 60 plus age range. ## **FINANCIAL REVIEW** ## **Financial position** The charities activities have been consistent with previous years with the majority of the income £37,531 (2023:£37,124) arising from grants. The expenditure has decreased to £44,290 (2023: £49,516) which has resulted in a loss this financial year of £6,757 (2023: loss of £12,320). -2- **PARK HALL COMMUNITY ASSOCIATION** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 MARCH 2024** ## **FINANCIAL REVIEW** ## **Principal funding sources** The majority comes from Walsall MBC through the community grants scheme and income generated from activities in line with the charitable objectives. The Association seeks to maximise income from retaining and increasing recruitment to classes, and fundraising activities, such as community events, fairs, quizzes, social events and others. The Association continues to work with organisations to attract additional funding and with partner organisations in line with community needs. The Association is currently operating from temporary premises. These premises are less than ideal but Walsall MBC has approved funding for a replacement building subject to due planning and commissioning process. Fortunately, the Council has approved additional funding to support the association's activities through this transitional period. This has enabled the association to deliver its full programme of activities. Trustees have a reasonable expectation that, given careful management of core costs, maximising income from activities and continued support from Walsall MBC, there are limited but adequate funds available to continue in the future. Further, the association will benefit significantly benefit new premises which will enable a broader programme of events and allow it to attract additional income from room hire and larger group activities. ## **Going concern** Trustees have a reasonable expectation that by careful management of core costs, income from courses and activities and subject to continued grant support from Walsall MBC, there are meagre but adequate resources to continue in the medium term. ## **FUTURE PLANS** Walsall MBC has approved funding for new premises as per their "forward plan". Progress has been significantly affected by delays in the planning process and commissioning of the new building. These are matters beyond our control. It has shown commitment to Park Hall Community Association through its inclusion in the Community Grant Programme, plus additional top-up funding to give support in the short term. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. ## **The Association** The Association is controlled by its governing documents, a deed of trust and constitutes a company limited by guarantee, as defined by the Companies Act 2006. The Association was established under a 'Management of Association' which established the objects and powers of the charitable company and is governed under its 'Articles of Association.' The Trustees, who are also the Directors for the purpose of company law and who served during this financial year, up to the date of signature of the financial statement, are: Mr. S. Cooke Mr. S. C. Smith Mrs. S.M. Howles Mrs. D Cooke Mr. M. Litherland None of the Trustees has any beneficial interest in the Company. All Trustees are members of the Company and guarantee to contribute £1 in the event of winding up. -3- ## **PARK HALL COMMUNITY ASSOCIATION** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 MARCH 2024** ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Organisational structure** Park Hall Community Association has a management committee of five, who meet termly or more frequently if required. They are responsible for monitoring the performance and strategic direction of the Association. Barbara McCracken (Community Manager), sits on the committee ex officio, without voting rights. She reports to the committee and has overall responsibility for the day to day programme, management of staff and she ensures that activities are conducted in line with legislation and good practice. ## **Appointment of Management Committee** For the purpose of charity law, the directors are also Trustees and are known as the Management Committee. Members are elected to serve for a period of three years, after which their term of office comes to an end. They may wish to offer themselves for re-election at the next annual general meeting. Committee members are drawn from local communities, local businesses and representatives from service users. ## **Related parties** The Association continues to be supported by Walsall Council to provide community services aimed at benefitting local residents and the wider area. The Association is a member of the Walsall Community Network, which meets monthly and works closely with other groups and providers. Approved by order of the board of trustees on 18 December 2024 and signed on its behalf by: Mr S Cooke - Trustee -4- ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PARK HALL COMMUNITY ASSOCIATION** ## **Independent examiner's report to the trustees of Park Hall Community Association ('the Company')** I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 March 2024. ## **Responsibilities and basis of report** As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). 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 accounts to be reached. ## Richard Smallwood FCCA Wallace Crooke Walsall Limited Chartered Accountants Wallace House 20 Birmingham Road Walsall West Midlands WS1 2LT 18 December 2024 -5- ## **PARK HALL COMMUNITY ASSOCIATION** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 MARCH 2024** |Unrestricted
Restricted
fund
fund
Notes
£
£
**INCOME AND ENDOWMENTS FROM**
**Charitable activities**
Charitable Acitivities
21,031
16,500
Investment income
4
2
-
**Total**
21,033
16,500
**EXPENDITURE ON**
**Charitable activities**
Charitable Costs
18,286
16,500
Support costs
8,904
-
**Total**
27,190
16,500
**NET INCOME/(EXPENDITURE)**
(6,157)
-
**RECONCILIATION OF FUNDS**
Total funds brought forward
8,378
-
**TOTAL FUNDS CARRIED FORWARD**
2,221
-|2024
Total
funds
£
37,531
2
37,533
34,786
8,904
43,690
(6,157)
8,378
2,221|2023
Total
funds
£
37,124
72
37,196
35,302
14,214
49,516
(12,320)
20,698
8,378| |---|---|---| The notes form part of these financial statements -6- ## **PARK HALL COMMUNITY ASSOCIATION** ## **STATEMENT OF FINANCIAL POSITION 30 MARCH 2024** |Unrestricted
Restricted
fund
fund
Notes
£
£
**FIXED ASSETS**
Tangible assets
9
1,479
-
**CURRENT ASSETS**
Cash at bank and in hand
6,298
-
**CREDITORS**
Amounts falling due within one year
10
(5,556)
-
**NET CURRENT ASSETS**
742
-
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
2,221
-
**NET ASSETS**
2,221
-
**FUNDS**
11
Unrestricted funds
**TOTAL FUNDS**|2024
Total
funds
£
1,479
6,298
(5,556)
742
2,221
2,221
2,221
2,221|2023
Total
funds
£
1,933
10,652
(4,207)
6,445
8,378
8,378
8,378
8,378| |---|---|---| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 March 2024. The members have not required the company to obtain an audit of its financial statements for the year ended 30 March 2024 in accordance with Section 476 of the Companies Act 2006. ## The trustees acknowledge their responsibilities for - (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and - (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on 18 December 2024 and were signed on its behalf by: Mr S C Smith - Trustee The notes form part of these financial statements -7- **PARK HALL COMMUNITY ASSOCIATION** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 MARCH 2024** ## **1. CHARITY INFORMATION** Park Hall Community Association is a private charitable company, limited by guarantee, registered in England and Wales. The charitable 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** The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. The Association's financial statements are presented in Sterling and all values are rounded to the nearest pound. The charitable company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland': - the requirements of Section 7 Statement of Cash Flows. ## **Income** Income is recognised when the Association is legally entitled to it after any performance conditions have been met the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the Association has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds or covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the Association has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. Grant income from local authorities is recognised as it is received. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Improvements to property - 25% reducing balance Fixtures and fittings - 25% on cost ## **Taxation** The charity is exempt from corporation tax on its charitable activities. continued... -8- **PARK HALL COMMUNITY ASSOCIATION** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2024** ## **2. ACCOUNTING POLICIES - continued** ## **Fund accounting** Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Association. ## **Pension costs and other post-retirement benefits** The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. ## **Financial instruments** The Association has elected to apply the provisions of Section 11 'Basics Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recongised in the Association's balance sheet when the Association becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. ## **Basic financial assets** Basic financial assets, which include debtors and cash and bank balances, are initially measured at the transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amoritised. ## **Basic financial liabilities** Basic financial liabilities, including creditors and bank loans are initially measured at the transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amoritised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transactions price and subsequently measured at amortised cost using the effective interest method. ## **Derecognition of financial liabilities** Financial liabilities are derecognised when the Association's contractual obligations expire or are discharged or cancelled. ## **Employee Benefits** The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the Association is demonstrably committed to terminate the employment of an employee or to provide termination details. continued... -9- **PARK HALL COMMUNITY ASSOCIATION** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2024** ## **3. CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY** In the application of the Association's accounting policies, the Trustees are required to make judgments, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised were the revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods. ## **4. INVESTMENT INCOME** ## **5.** |Interest receivable
**NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets|2024

£
2
2024

£
454|2023
£
72| |---|---|---| |||2023
£
524| ## **6. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 30 March 2024 nor for the year ended 30 March 2023. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 30 March 2024 nor for the year ended 30 March 2023. ## **7. STAFF COSTS** The average monthly number of employees during the year was as follows: |Directors
Employees|2024
5
6
11|2023
5
2| |---|---|---| |||7| No employees received emoluments in excess of £60,000. continued... -10- ## **PARK HALL COMMUNITY ASSOCIATION** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2024** |**8.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
**Charitable activities**
Charitable Acitivities
20,624
Investment income
72
**Total**
20,696
**EXPENDITURE ON**
**Charitable activities**
Charitable Costs
18,802
Support costs
14,214
**Total**
33,016
**NET INCOME/(EXPENDITURE)**
(12,320)
**RECONCILIATION OF FUNDS**
Total funds brought forward
20,698
**TOTAL FUNDS CARRIED FORWARD**
8,378
**9.**
**TANGIBLE FIXED ASSETS**
Improvements
to
property
£
**COST**
At 31 March 2023 and 30 March 2024
3,500
**DEPRECIATION**
At 31 March 2023
2,066
Charge for year
287
At 30 March 2024
2,353
**NET BOOK VALUE**
At 30 March 2024
1,147
At 30 March 2023
1,434|Restricted
fund
£
16,500
-
16,500
16,500
-
16,500
-
-
-
Fixtures
and
fittings
£
12,541
12,042
167
12,209
332
499|Total
funds
£
37,124
72
37,196
35,302
14,214
49,516
(12,320)
20,698
8,378
Totals
£
16,041
14,108
454
14,562
1,479
1,933| |---|---|---| continued... -11- **PARK HALL COMMUNITY ASSOCIATION** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2024** ## **10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |||2024|2023| |---|---|---|---| |||£|£| |Trade creditors||120|120| |Social security and other taxes||3,503|2,139| |Pension Fund||-|60| |Other creditors||34|137| |Accruals and deferred income||1,899|1,751| |||5,556|4,207| |**MOVEMENT IN FUNDS**|||| |||Net|| ||At|movement|At| ||31/3/23|in funds|30/3/24| ||£|£|£| |**Unrestricted funds**|||| |General fund|8,378|(6,157)|2,221| |**TOTAL FUNDS**|8,378|(6,157)|2,221| |Net movement in funds, included in the above are as follows:|||| ||Incoming|Resources|Movement| ||resources|expended|in funds| ||£|£|£| |**Unrestricted funds**|||| |General fund|21,033|(27,190)|(6,157)| |**Restricted funds**|||| |Restricted funds|16,500|(16,500)|-| |**TOTAL FUNDS**|37,533|(43,690)|(6,157)| |**Comparatives for movement in funds**|||| |||Net|| ||At|movement|At| ||31/3/22|in funds|30/3/23| ||£|£|£| |**Unrestricted funds**|||| |General fund|20,698|(12,320)|8,378| |**TOTAL FUNDS**|20,698|(12,320)|8,378| ## **11. MOVEMENT IN FUNDS** continued... -12- **PARK HALL COMMUNITY ASSOCIATION** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2024** ## **11. MOVEMENT IN FUNDS - continued** Comparative net movement in funds, included in the above are as follows: ||Incoming|Resources|Movement| |---|---|---|---| ||resources|expended|in funds| ||£|£|£| |**Unrestricted funds**|||| |General fund|20,696|(33,016)|(12,320)| |**Restricted funds**|||| |Restricted funds|16,500|(16,500)|-| |**TOTAL FUNDS**|37,196|(49,516)|(12,320)| ## **12. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 30 March 2024. -13- **PARK HALL COMMUNITY ASSOCIATION** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 MARCH 2024** |**INCOME AND ENDOWMENTS**
**Investment income**
Interest receivable
**Charitable activities**
Recreational classes
Lunch club and other activity costs
Sundries
Grants
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Wages
Pensions
Lunch club and activity costs
**Support costs**
**Management**
Accountancy
Light and heat
Rent, rates & insurance
Telephone, postage, printing, stationary
and advertising
Bank charges
Sundries
Repairs & renewals
Depreciation
Total resources expended
**Net expenditure**|2024
£
2
5,608
923
-
31,000
37,531
37,533
28,640
215
5,931
34,786
4,950
-
169
2,107
-
1,225
-
453
8,904
43,690
(6,157)|2023
£
72
5,318
1,136
40
30,630
37,124
37,196
33,354
176
2,552
36,082
3,293
2,559
1,399
1,995
(165)
3,169
659
525
13,434
49,516
(12,320)| |---|---|---| This page does not form part of the statutory financial statements -14- (PAR006LW) **Company Tax Return CT600 (2024) 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 **----- Start of picture text -----**
1 Company name Park Hall Community Association
2 Company registration number 0 3 1 6 6 6 6 3
3 Tax reference 4 4 8 5 5 0 8 9 8 3
4 Type of company 0
**----- End of picture text -----**
## Northern Ireland (NI) **Put an ‘X’ in the appropriate boxes 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**|**This is the tax return for the company named above, for the period below**|||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**30 **||**from**DD MM YYYY||**35**||**to** DD MM YYYY||||||||||| |||3
1
0
3
2
0
2
3|||3||0||0|3||2|0|2|4|| ||**Put an ‘X’ in the appropriate boxes 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**||||||||||||||| CT600(2024) Version 3 HMRC 04/24 Page 1 (PAR006LW) 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’re not attaching the accounts and computations, explain why Supplementary pages enclosed** - **95 Loans and arrangements to participators by close companies** – form CT600A - **100 Controlled foreign companies, 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 ## **Tax calculation** – Turnover |||||||||||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**145 **|**Total turnover from trade**|£|||||||||||||||||||||•|0|0|| |**150**|**Banks, building societies, insurance**|**companies and**|||||**other financial**||||**concerns**|||||||||||||||| ||_–_put an ‘X’ in this box if you do not have a recognised turnover and have not made an entry in box 145|||||||||||||||||||||||||| |Income||||||||||||||||||||||||||| |||||||||||||||||||||||||||| |**155 **|**Trading profits**|||||||||£|||||||||||||•|0|0|| |||||||||||||||||||||||||||| |**160 **|**Trading losses brought forward set**|**against**|||**trading**||**profits**|||£|||||||||||||•|0|0|| |||||||||||||||||||||||||||| |**165 **|**Net trading profits –**box 155 minus|box 160||||||||£|||||||||||||•|0|0|| |||||||||||||||||||||||||||| |**170 **|**Bank, building society or other interest, and profits**|||||||||£|||||||||||||•|0|0|| ||**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 04/24 (PAR006LW) Income – continued ||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**175 **|**Annual payments not otherwise charged to Corporation Tax**|£||||||||||||•|0|0|| ||**and from which Income Tax has not been deducted**||||||||||||||||| |**180 **|**Non-exempt dividends or distributions from**|£||||||||||||•|0|0|| ||**non-UK resident companies**||||||||||||||||| |**185 **|**Income from which Income Tax has been deducted**|£||||||||||||•|0|0|| ||||||||||||||||||| |**190 **|**Income from a property business**|£||||||||||||•|0|0|| ||||||||||||||||||| |**195 **|**Non-trading gains on intangible fixed assets**|£||||||||||||•|0|0|| ||||||||||||||||||| |**200 **|**Tonnage tax profits**|£||||||||||||•|0|0|| ||||||||||||||||||| |**205 **|**Income not falling under any other heading**|£||||||||||||•|0|0|| ||||||||||||||||||| ## Chargeable gains ||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**210 **|**Gross chargeable gains**|£||||||||||||•|0|0|| ||||||||||||||||||| |**215 **|**Allowable losses including losses brought forward**|£||||||||||||•|0|0|| ||||||||||||||||||| |**220 **|**Net chargeable gains**_–_box 210 minus box 215|£||||||||||||•|0|0|| ||||||||||||||||||| ## Profits before deductions and reliefs ||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**225 **|**Losses brought forward against certain investment income**|£||||||||||||•|0|0|| ||||||||||||||||||| |**230 **|**Non-trade deficits on loan relationships (including interest)**|£||||||||||||•|0|0|| ||**and derivative contracts (financial instruments)**||||||||||||||||| ||**brought forward set against non-trading profits**||||||||||||||||| |**235 **|**Profits before other deductions and reliefs –** net sum of|£||||||||||||•|0|0|| ||boxes 165 to 205 and 220 minus sum of boxes 225 and 230||||||||||||||||| ## Deductions and reliefs ||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**240 **|**Losses on unquoted shares**|£||||||||||||•|0|0|| ||||||||||||||||||| |**245 **|**Management expenses**|£||||||||||||•|0|0|| ||||||||||||||||||| |**250 **|**UK property business losses for this or previous**|£||||||||||||•|0|0|| ||**accounting period**||||||||||||||||| |**255 **|**Capital allowances for the purposes of management**|£||||||||||||•|0|0|| ||**of the business**||||||||||||||||| |**260 **|**Non-trade deficits for this accounting period from loan**|£||||||||||||•|0|0|| ||**relationships and derivative contracts (financial instruments)**||||||||||||||||| CT600(2024) Version 3 HMRC 04/24 Page 3 (PAR006LW) Deductions and Reliefs – continued |**263 Carried forward non-trade deficits from loan relationships**
**and derivative contracts (financial instruments)**
£
0
0
•
**265 Non-trading losses on intangible fixed assets**
£
0
0
•
**275 Total trading losses of this or a later accounting period**
£
0
0
•
**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**£
0
0
•
**290 Non-trade capital allowances**
£
0
0
•
**295 Total of deductions and reliefs**
**–**total of boxes 240 to 275, 285 and 290
£
0
0
•
**300 Profits before qualifying donations and group relief**
**–** box 235 minus box 295
£
0
0
•
**305 Qualifying donations**
£
0
0
•
**310 Group relief**
£
0
0
•
**312 Group relief for carried forward losses**
£
0
0
•
**315 Profits chargeable to Corporation Tax**
**–**box 300 minus boxes 305, 310 and 312
£
0
0
•
**320 Ring fence profits included**
£
0
0
•
**325 Northern Ireland profits included**
£
0
0
•
0|**263 Carried forward non-trade deficits from loan relationships**
**and derivative contracts (financial instruments)**
£
0
0
•
**265 Non-trading losses on intangible fixed assets**
£
0
0
•
**275 Total trading losses of this or a later accounting period**
£
0
0
•
**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**£
0
0
•
**290 Non-trade capital allowances**
£
0
0
•
**295 Total of deductions and reliefs**
**–**total of boxes 240 to 275, 285 and 290
£
0
0
•
**300 Profits before qualifying donations and group relief**
**–** box 235 minus box 295
£
0
0
•
**305 Qualifying donations**
£
0
0
•
**310 Group relief**
£
0
0
•
**312 Group relief for carried forward losses**
£
0
0
•
**315 Profits chargeable to Corporation Tax**
**–**box 300 minus boxes 305, 310 and 312
£
0
0
•
**320 Ring fence profits included**
£
0
0
•
**325 Northern Ireland profits included**
£
0
0
•
0|**263 Carried forward non-trade deficits from loan relationships**
**and derivative contracts (financial instruments)**
£
0
0
•
**265 Non-trading losses on intangible fixed assets**
£
0
0
•
**275 Total trading losses of this or a later accounting period**
£
0
0
•
**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**£
0
0
•
**290 Non-trade capital allowances**
£
0
0
•
**295 Total of deductions and reliefs**
**–**total of boxes 240 to 275, 285 and 290
£
0
0
•
**300 Profits before qualifying donations and group relief**
**–** box 235 minus box 295
£
0
0
•
**305 Qualifying donations**
£
0
0
•
**310 Group relief**
£
0
0
•
**312 Group relief for carried forward losses**
£
0
0
•
**315 Profits chargeable to Corporation Tax**
**–**box 300 minus boxes 305, 310 and 312
£
0
0
•
**320 Ring fence profits included**
£
0
0
•
**325 Northern Ireland profits included**
£
0
0
•
0| |---|---|---| ||0|0| ## 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 **----- Start of picture text -----**
Financial Amount of profit Rate of tax Tax
year (yyyy) %
330 335 £ 340 345 £ p
350 £ 355 360 £ p
365 £ 370 375 £ p
380 385 £ 390 395 £ p
400 £ 405 410 £ p
415 £ 420 425 £ p
**----- End of picture text -----**
CT600(2024) Version 3 HMRC 04/24 Page 4 (PAR006LW) 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**|£|||||||||||0|•|0|0|| ||||||||||||||||||| ## 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 an 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 and 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**|£||||||||||||•|0|0|| ||||||||||||||||||| |**987 **|**Electricity Generator Levy (EGL) exceptional generation receipts**|£||||||||||||•|0|0|| ||||||||||||||||||| |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**|£|||||||||||0|•|0|0|| |**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**|£||||||||||||•|||| ||||||||||||||||||| CT600(2024) Version 3 HMRC 04/24 Page 5 (PAR006LW) ## 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|£|||||||||||0|•|0|0|| ||||||||||||||||||| |**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**|£|||||||||||0|•|0|0|| ||**and coronavirus support scheme overpayments**||||||||||||||||| ||**–**box 510 minus box 515||||||||||||||||| |**526 **|**Coronavirus support schemes overpayment now due**|£|||||||||||0|•|0|0|| ||**–**total of boxes 471 and 474 minus boxes 472 and 473||||||||||||||||| |**527 **|**Restitution tax**|£||||||||||||•|||| ||||||||||||||||||| |**528 **|**Self-assessment of tax payable**|£|||||||||||0|•|0|0|| ||**–**total of boxes 525, 526 and 527||||||||||||||||| ## Tax reconciliation ||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**530**|**Research and Development credit**|£||||||||||||•|||| ||||||||||||||||||| |**535**|**(Not currently used)**|£||||||||||||•|||| ||||||||||||||||||| |**540**|**Creatives tax credit**|£||||||||||||•|||| ||||||||||||||||||| |**545 **|**Total of Research and Development credit**|£||||||||||||•|||| ||**and creative tax credit –**total box 530 to 540||||||||||||||||| |**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||||||||||||||||| |**575 **|**Land remediation or life assurance company tax credit payable**
**–**total of boxes 545 and 560 minus boxes 525 and 570|£||||||||||||•|||| CT600(2024) Version 3 HMRC 04/24 Page 6 (PAR006LW) Tax reconciliation – continued **----- Start of picture text -----**
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 £ •
615 Research and Development expenditure credits £ •
surrendered to this company
**----- End of picture text -----**
## 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 **----- Start of picture text -----**
620 Franked investment income/Exempt ABGH distributions £ • 0 0
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
under the Corporation Tax (Instalment Payments) Regulations
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 £ • 0 0
included as taxable income
**----- End of picture text -----**
CT600(2024) Version 3 HMRC 04/24 Page 7 (PAR006LW) ## **Information about enhanced expenditure and tax reliefs** ## Research and Development (R&D) or creative enhanced expenditure and tax reliefs ||**650 **|**Put an ‘X’ in box 650 if the claim is made by a small or medium-sized**
**enterprise (SME), including a SME subcontractor to a large company**|**Put an ‘X’ in box 650 if the claim is made by a small or medium-sized**
**enterprise (SME), including a SME subcontractor to a large company**|**Put an ‘X’ in box 650 if the claim is made by a small or medium-sized**
**enterprise (SME), including a SME subcontractor 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 submitted**||||||||||||||||| ||**657 **|**Put an ‘X’ in box 657 to confirm that an additional information form has been**|||||**submitted**|||||||||||| ||**659 **|**R&D expenditure qualifying for SME R&D relief**|£||||||||||||•|0|0|| |||||||||||||||||||| ||**660**|**R&D enhanced expenditure**|£||||||||||||•|0|0|| |||||||||||||||||||| ||**665**|**Creative qualifying expenditure and/or additional deduction**|£||||||||||||•|0|0|| |||||||||||||||||||| ||**670 **|**R&D and creative enhanced expenditure**|£||||||||||||•|0|0|| |||total box 660 and box 665||||||||||||||||| ||**675 **|**R&D enhanced expenditure of a SME on work**|£||||||||||||•|0|0|| |||**subcontracted to it by a large company**||||||||||||||||| ||**680 **|**Vaccine research expenditure**|£||||||||||||•|0|0|| |||||||||||||||||||| |Land remediation enhanced expenditure||||||||||||||||||| |||||||||||||||||||| ||**685 **|**Enter the total enhanced expenditure**|£||||||||||||•|0|0|| |||||||||||||||||||| **Information about capital allowances and balancing charges/disposal values** Allowances and charges in the calculation of trading profits and losses ||**Capital allowances**|**Capital allowances**|**Capital allowances**|**Capital allowances**|**Capital allowances**|||||||||**Balancing charges**|**Balancing charges**|**Balancing charges**|**Balancing charges**|**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**|£||||||||||||| CT600(2024) Version 3 Page 8 HMRC 04/24 (PAR006LW) Allowances and charges in the calculation of trading profits and losses – continued ||**Capital allowances**|**Capital allowances**|**Capital allowances**|**Capital allowances**|**Capital allowances**|||||||||**Disposal**|**Disposal**|**value**|**value**||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**Electric**
**charge-points**|**713**|£||||||||||||**714**|£||||||||||||| |**Enterprise zones**|**721**|£||||||||||||**722**|£||||||||||||| |**Zero emissions**
**goods vehicles**|**723**|£||||||||||||**724**|£||||||||||||| |**Zero emissions**|**726**|£||||||||||||**727**|£||||||||||||| |**cars**|||||||||||||||||||||||||||| ## Allowances and charges not included in the calculation of trading profits and losses ||**Capital allowances**|**Capital allowances**|**Capital allowances**|**Capital allowances**|**Capital allowances**|||||||||**Balancing charges**|**Balancing charges**|**Balancing charges**|**Balancing charges**|**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**
**charge-points**|**737**|£||||||||||||**738**|£||||||||||||| |**Enterprise zones**|**746**|£||||||||||||**747**|£||||||||||||| |**Zero emissions**
**goods vehicles**|**748**|£||||||||||||**749**|£||||||||||||| |**Zero emissions**|**751**|£||||||||||||**752**|£||||||||||||| |**cars**|||||||||||||||||||||||||||| CT600(2024) Version 3 Page 9 HMRC 04/24 (PAR006LW) Qualifying expenditure |**760 Machinery and plant on which first**
**year allowance is claimed**
£
0
0
•
**765 Designated environmentally friendly**
**machinery and plant**
£
0
0
•
**770 Machinery and plant on long-life**
**assets and integral features**
£
0
0
•
**771 Structures and buildings**
£
0
0
•
**772 Machinery and plant**
**– super-deduction**
£
0
0
•
**773 Machinery and plant**
**– special rate allowance**
£
0
0
•
**775 Other machinery and plant**
£
0
0
•|0|0| |---|---|---| ||0|0| ## **Losses, deficits and excess amounts** Amount arising ||**Amount**|**Amount**||||||||||||**Maximum available**|**Maximum available**|**Maximum available**|**Maximum available**|**Maximum available**|**for surrender**|**for surrender**|**for surrender**|**for surrender**|||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||||||||||**as group relief**|||||||||||||| |**Losses of trades**
**carried on wholly**|**780**|£||||||||||||**785**|£||||||||||||| |**or partly in the UK**
**Losses of trades**|**790**|£|||||||||||||||||||||||||| |**carried on wholly**|||||||||||||||||||||||||||| |**outside the UK**|||||||||||||||||||||||||||| |**Non-trade deficits**|**795**|£||||||||||||**800**|£||||||||||||| |**on loan relationships**|||||||||||||||||||||||||||| |**and derivative contracts**|||||||||||||||||||||||||||| |**UK property**
**business losses**|**805**|£||||||||||||**810**|£||||||||||||| |**Overseas property**
**business losses**|**815**|£|||||||||||||||||||||||||| |**Losses from**
**miscellaneous**|**820**|£|||||||||||||||||||||||||| |**transactions**|||||||||||||||||||||||||||| |**Capital losses**|**825**|£|||||||||||||||||||||||||| |**Non-trading losses on**
**intangible fixed assets**|**830**|£||||||||||||**835**|£||||||||||||| ## Excess amounts **Amount Maximum available for surrender as group relief Non-trade capital 840** £ **allowances Qualifying donations 845** £ **Management expenses 850** £ **855** £ CT600(2024) Version 3 Page 10 HMRC 04/24 (PAR006LW) **Northern Ireland information** |**856 **
|**Amount of group relief claimed which relates to NI trading**
**losses used against rest of UK/mainstream profits**|£||||||||||||•|0|0|| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**857 **
|**Amount of group relief claimed which relates to NI trading**
**losses used against NI trading profits**|£||||||||||||•|0|0|| |**858 **
|**Amount of group relief claimed which relates to rest of**
**UK/mainstream losses used against NI trading profits**|£||||||||||||•|0|0|| ## **Overpayments and repayments** Small repayments **860 Do not repay sums of** £ • 0 0 **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 creative tax 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**|**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**||||||||||||||||||| CT600(2024) Version 3 HMRC 04/24 Page 11 **(PAR006LW)** 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 reference** ## 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 I, as** (enter status – for example, company secretary, treasurer, liquidator or authorised agent) **950 of** (enter company name) **955 authorise** (enter name) **960 of address** (enter address) **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** ## MR S C SMITH **980 Date** DD MM YYYY 1 8 1 2 2 0 2 4 **985 Status** TREASURER CT600(2024) Version 3 Page 12 HMRC 04/24 (PAR006LW) **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** **----- Start of picture text -----**
E1 Company name Park Hall Community Association
(name of charity or CASC)
E2 Tax reference
4 4 8 5 5 0 8 9 8 3
Period covered by this supplementary page (cannot exceed 12 months)
E3 from DD MM YYYY
3 1 0 3 2 0 2 3
E4 to DD MM YYYY
3 0 0 3 2 0 2 4
**----- End of picture text -----**
## Claims to exemption ( **this section should be completed in all cases)** **----- Start of picture text -----**
Charity/CASC repayment reference E5
Charity Commission registration number, or E10 1058425
OSCR number (if applicable)
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 E15 X
exemption from all tax on all or part of its income
and 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, E20 X
or will be, applied for charitable or qualifying purposes only
Some of the income and gains may not be exempt or have E25
not been applied for charitable or qualifying purposes only,
and I have completed form CT600
I claim exemption from tax
Name
E30 Mr S C Smith
Status
E35 TREASURER
Date DD MM YYYY
E40 1 8 1 2 2 0 2 4
**----- End of picture text -----**
CT600E(2015) Version 3 HMRC 04/15 Page 1 (PAR006LW) ## 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.** **Put an ‘X’ in the box if during the period covered by these supplementary pages you have over claimed tax. E45** ## 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 form CT600 in the appropriate boxes.** |**Type of income**
**Amount**
**Enter total turnover from exempt charitable**
**trading activities**
£
0
0
•
**E50**
**Investment income – exclude any amounts included on**
**form CT600**
£
0
0
•
**E55**
**UK land and buildings – exclude any amounts included**
**on form CT600**
£
0
0
•
**E60**
**Gift Aid – exclude any amounts included on form CT600**
£
0
0
•
**E65**
**From other charities – exclude any amounts included**
**on form CT600**
£
0
0
•
**E70**
**Gifts of shares or securities received**
£
0
0
•
**E75**
**Gifts of real property received**
£
0
0
•
**E80**
**Other sources (not included above)**
£
0
0
•
**E85**
**Total of boxes E50 to E85**
£
0
0
•
**E90**
3
7
5
3
3
3
7
5
3
1
2|**Type of income**
**Amount**
**Enter total turnover from exempt charitable**
**trading activities**
£
0
0
•
**E50**
**Investment income – exclude any amounts included on**
**form CT600**
£
0
0
•
**E55**
**UK land and buildings – exclude any amounts included**
**on form CT600**
£
0
0
•
**E60**
**Gift Aid – exclude any amounts included on form CT600**
£
0
0
•
**E65**
**From other charities – exclude any amounts included**
**on form CT600**
£
0
0
•
**E70**
**Gifts of shares or securities received**
£
0
0
•
**E75**
**Gifts of real property received**
£
0
0
•
**E80**
**Other sources (not included above)**
£
0
0
•
**E85**
**Total of boxes E50 to E85**
£
0
0
•
**E90**
3
7
5
3
3
3
7
5
3
1
2|**Type of income**
**Amount**
**Enter total turnover from exempt charitable**
**trading activities**
£
0
0
•
**E50**
**Investment income – exclude any amounts included on**
**form CT600**
£
0
0
•
**E55**
**UK land and buildings – exclude any amounts included**
**on form CT600**
£
0
0
•
**E60**
**Gift Aid – exclude any amounts included on form CT600**
£
0
0
•
**E65**
**From other charities – exclude any amounts included**
**on form CT600**
£
0
0
•
**E70**
**Gifts of shares or securities received**
£
0
0
•
**E75**
**Gifts of real property received**
£
0
0
•
**E80**
**Other sources (not included above)**
£
0
0
•
**E85**
**Total of boxes E50 to E85**
£
0
0
•
**E90**
3
7
5
3
3
3
7
5
3
1
2| |---|---|---| ||0|0| **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)**
£
0
0
•
**E95**
**UK land and buildings costs in relation to exempt**
**charitable activities (in box E60)**
£
0
0
•
**E100**
**All general administration/governance costs**
£
0
0
•
**E105**
**All grants and donations made within the UK**
£
0
0
•
**E110**
**All grants and donations made outside the UK**
£
0
0
•
**E115**
**Other expenditure not included above, or not used in**
**calculating figures entered on the form CT600**
£
0
0
•
**E120**
**Total of boxes E95 to E120**
£
0
0
•
**E125**
4
3
6
9
0
4
3
6
9
0|**Type of expenditure**
**Amount**
**Trading costs in relation to exempt charitable activities**
**(in box E50)**
£
0
0
•
**E95**
**UK land and buildings costs in relation to exempt**
**charitable activities (in box E60)**
£
0
0
•
**E100**
**All general administration/governance costs**
£
0
0
•
**E105**
**All grants and donations made within the UK**
£
0
0
•
**E110**
**All grants and donations made outside the UK**
£
0
0
•
**E115**
**Other expenditure not included above, or not used in**
**calculating figures entered on the form CT600**
£
0
0
•
**E120**
**Total of boxes E95 to E120**
£
0
0
•
**E125**
4
3
6
9
0
4
3
6
9
0|**Type of expenditure**
**Amount**
**Trading costs in relation to exempt charitable activities**
**(in box E50)**
£
0
0
•
**E95**
**UK land and buildings costs in relation to exempt**
**charitable activities (in box E60)**
£
0
0
•
**E100**
**All general administration/governance costs**
£
0
0
•
**E105**
**All grants and donations made within the UK**
£
0
0
•
**E110**
**All grants and donations made outside the UK**
£
0
0
•
**E115**
**Other expenditure not included above, or not used in**
**calculating figures entered on the form CT600**
£
0
0
•
**E120**
**Total of boxes E95 to E120**
£
0
0
•
**E125**
4
3
6
9
0
4
3
6
9
0| |---|---|---| ||0|0| CT600E(2015) Version 3 Page 2 HMRC 04/15 (PAR006LW) Information required ## **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**
**E130**
£|||||||||||||**E135**|£|||||||||1|4|7|9| |**assets**||||||||||||||||||||||||||| |**UK investments**
**E140**
£|||||||||||||**E145**|£||||||||||||| |**(excluding**||||||||||||||||||||||||||| |**controlled companies)**||||||||||||||||||||||||||| |**Shares in,**
**E150**
£|||||||||||||**E155**|£||||||||||||| |**and loans to,**||||||||||||||||||||||||||| |**controlled companies**||||||||||||||||||||||||||| |**Overseas**
**E160**
£|||||||||||||**E165**|£||||||||||||| |**investments**||||||||||||||||||||||||||| |**Loans and non-trade debtors**|||||||||||||**E170**|£||||||||||||| |||||||||||||||||||||||||||| |**Other current assets**|||||||||||||**E175**|£|||||||||6|2|9|8| |||||||||||||||||||||||||||| |**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**|||||||||||||**E190**|||||||||||||| |**controls at the end of the period. Exclude companies that**||||||||||||||||||||||||||| |**were dormant throughout the period**||||||||||||||||||||||||||| CT600E(2015) Version 3 HMRC 04/15 Page 3