COMPANY REGISTRATION NO. 03859127
## _**SRI CHAITANYA SARASWAT MATH.**_
_**ACCOUNTS AND TAX COMPLIANCE FOR THE YEAR ENDED 31 DECEMBER 2020**_
PEARL
**Company Registration No. 03859127 (England and Wales)**
**SRI CHAITANYA SARASWAT MATH. ANNUAL REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020**
## **SRI CHAITANYA SARASWAT MATH. ANNUAL REPORT AND UNAUDITED ACCOUNTS CONTENTS**
||**Page**|
|---|---|
|Company information|3|
|Trustees' report|4|
|Accountants' report|5|
|Statement of income and retained earnings|6|
|Statement of financial position|7|
|Notes to the accounts|8|
|Detailed profit and loss account|10|
- 2 -
**SRI CHAITANYA SARASWAT MATH. COMPANY INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2020**
**Trustees** Zulay Cederberg Elisabeth Anne Clifford Alexander Dragilev David Ewins Pandita Govinda Christina Maria Geary Robert Harry Lindberg Lucian Scope Wong **Company Number** 03859127 (England and Wales) **Registered Office** Bhakti Yoga Institute, Greville House Hazelmere Close (Off Hatton Rd) Feltham TW14 9PX **Accountants** Pearl Accountants Limited Profile West Suite 2, Floor 1, 950 Great West Road Brentford Middlesex TW8 9ES
- 3 -
## **SRI CHAITANYA SARASWAT MATH. (COMPANY NO: 03859127 ENGLAND AND WALES) TRUSTEES' REPORT**
The Trustees present their report and accounts for the year ended 31 December 2020.
## **Principal activity**
The principal activities of the charity in the year under review were to advance the Hindu faith for the benefit of the public generally and in particular by the promotion of the philosophy and practice of the Bhakti Yoga through:
- The advancement of the education of the public in the philosophy and teachings of Bhakti Yoga
- The promotion of the mental and spiritual well being of the community
- The relief of poverty, mental and physical sickness and distress.
## **Trustees**
The following Trustees held office during the whole of the period:
Zulay Cederberg Elisabeth Anne Clifford Alexander Dragilev David Ewins Pandita Govinda Christina Maria Geary Robert Harry Lindberg Lucian Scope Wong
## **Statement of Trustees' responsibilities**
The Trustees are responsible for preparing the report and accounts in accordance with applicable law and regulations.
Company law requires the Trustees to prepare accounts for each financial year. Under that law, the Trustees have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the Trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Small company provisions**
This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
Signed on behalf of the board of Trustees
............................................................................
Zulay Cederberg Trustee
Approved by the board on: 28 October 2021
- 4 -
**CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF TRUSTEES ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF SRI CHAITANYA SARASWAT MATH. FOR THE YEAR ENDED 31 DECEMBER 2020**
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Sri Chaitanya Saraswat Math. for the year ended 31 December 2020 as set out on pages 6 - 9 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/members handbook.
Our work has been undertaken in accordance with AAF 7/16 as detailed at icaew.com/compilation.
Pearl Accountants Limited Chartered Accountants
Profile West Suite 2, Floor 1, 950 Great West Road Brentford Middlesex TW8 9ES
28 October 2021
- 5 -
## **SRI CHAITANYA SARASWAT MATH. STATEMENT OF INCOME AND RETAINED EARNINGS FOR THE YEAR ENDED 31 DECEMBER 2020**
|**Turnover**
Cost of sales
**Gross surplus**
Administrative expenses
Other operating income
**Operating surplus**
Interest receivable and similar income
**Surplus on ordinary activities before taxation**
Tax on surplus on ordinary activities
**Surplus for the financial year**
Retained earnings at the start of the year
Surplus for the financial year
Dividends
Retained earnings at the end of the year|**2020**
**£**
61,343
(15,444)
45,899
(54,991)
35,662
26,570
7
26,577
-
26,577
691,234
26,577
-
717,811|**2019**
**£**
91,453
(21,659)|
|---|---|---|
|||69,794
(68,861)
13,638|
|||14,571
5|
|||14,576
-|
|||14,576|
|||676,658
14,576
-|
|||691,234|
- 6 -
**SRI CHAITANYA SARASWAT MATH. STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2020**
|**Fixed assets**
**Notes**
Tangible assets
4
**Current assets**
Cash at bank and in hand
**Creditors: amounts falling due within one year**
5
**Net current assets**
**Net assets**
**Reserves**
Profit and loss account
6
**Members' funds**|**2020**
**£**
702,882
14,929
-
14,929
717,811
717,811
717,811|**2019**
**£**
681,648
9,682
(96)|
|---|---|---|
|||9,586|
|||691,234|
|||691,234|
|||691,234|
For the year ending 31 December 2020 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities.
The financial statements were approved by the Board of Trustees and authorised for issue on 28 October 2021 and were signed on its behalf by
Zulay Cederberg
Trustee
Company Registration No. 03859127
- 7 -
**SRI CHAITANYA SARASWAT MATH. NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020**
## **1 Statutory information**
Sri Chaitanya Saraswat Math. is a private company, limited by guarantee, registered in England and Wales, registration number 03859127. The registered office is Bhakti Yoga Institute, Greville House, Hazelmere Close (Off Hatton Rd), Feltham, TW14 9PX.
## **2 Compliance with accounting standards**
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
## **3 Accounting policies**
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
## _**Basis of preparation**_
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
## _**Presentation currency**_
The accounts are presented in £ sterling.
## _**Report of the Trustees**_
The trustees do not have any beneficial interests in the company. The trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
## _**Tangible fixed assets and depreciation**_
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
|Plant & machinery
25% Straight Line Method
Motor vehicles
25% Reducing Balance
**4**
**Tangible fixed assets**
**Land &**
**buildings**
**£**
**Cost or valuation**
At cost
At 1 January 2020
668,895
Additions
-
At 31 December 2020
668,895
**Depreciation**
At 1 January 2020
-
Charge for the year
-
At 31 December 2020
-
**Net book value**
At 31 December 2020
668,895
At 31 December 2019
668,895|**Plant &**
**machinery**
**£**
At cost
9,466
26,057
35,523
9,466
1,635
11,101
24,422
-|**Motor**
**vehicles**
**£**
At cost
20,304
-
20,304
7,551
3,188
10,739
9,565
12,753|**Total**
**£**
698,665
26,057|
|---|---|---|---|
||||724,722
17,017
4,823|
||||21,840|
||||702,882|
||||681,648|
- 8 -
## **SRI CHAITANYA SARASWAT MATH. NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020**
## **5 Creditors: amounts falling due within one year**
||||
|---|---|---|
|**reditors: amounts falling due within one year**|**2020**|**2019**|
||**£**|**£**|
|Accruals|-|96|
## **6 Company limited by guarantee**
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
## **7 Average number of employees**
During the year the average number of employees was 0 (2019: 0).
- 9 -
## **SRI CHAITANYA SARASWAT MATH. DETAILED PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2020**
This schedule does not form part of the statutory accounts.
|**Turnover**
Sales
**Cost of sales**
Subcontractor costs
Other direct costs
**Gross profit**
**Administrative expenses**
Staff training and welfare
Travel and subsistence
Motor expenses
Rates
Light and heat
Cleaning
Telephone and fax
Postage
Stationery and printing
Information and publications
Bank charges
Insurance
Software
Repairs and maintenance
Depreciation
Sundry expenses
Accountancy fees
Advertising and PR
Other legal and professional
**Other operating income**
Other operating income
**Operating profit**
**Interest receivable**
Interest receivable
**Profit on ordinary activities before taxation**|**2020**
**£**
61,343
586
14,858
15,444
45,899
1,097
2,612
4,070
1,692
6,234
380
1,420
318
-
-
36
4,155
118
26,020
4,824
-
1,165
207
643
54,991
35,662
26,570
7
26,577|**2019**
**£**
91,453|
|---|---|---|
|||1,230
20,429|
|||21,659|
|||69,794|
|||3,529
5,348
5,376
5,014
9,050
837
1,544
-
861
-
13
4,799
10
26,913
2,208
883
1,165
1,138
173|
|||68,861|
|||13,638|
|||14,571|
|||5|
|||14,576|
- 10 -
**Company Registration No. 03859127 (England and Wales)**
**SRI CHAITANYA SARASWAT MATH. UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020**
## **SRI CHAITANYA SARASWAT MATH. UNAUDITED ACCOUNTS CONTENTS**
||**Page**|
|---|---|
|Company information|3|
|Accountants' report|4|
|Statement of financial position|5|
|Notes to the accounts|6|
- 2 -
**SRI CHAITANYA SARASWAT MATH. COMPANY INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2020**
**Trustees** Zulay Cederberg Elisabeth Anne Clifford Alexander Dragilev David Ewins Pandita Govinda Christina Maria Geary Robert Harry Lindberg Lucian Scope Wong **Company Number** 03859127 (England and Wales) **Registered Office** Bhakti Yoga Institute, Greville House Hazelmere Close (Off Hatton Rd) Feltham TW14 9PX **Accountants** Pearl Accountants Limited Profile West Suite 2, Floor 1, 950 Great West Road Brentford Middlesex TW8 9ES
- 3 -
**CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF TRUSTEES ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF SRI CHAITANYA SARASWAT MATH. FOR THE YEAR ENDED 31 DECEMBER 2020**
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Sri Chaitanya Saraswat Math. for the year ended 31 December 2020 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
Our work has been undertaken in accordance with AAF 7/16 as detailed at icaew.com/compilation.
Pearl Accountants Limited Chartered Accountants
Profile West Suite 2, Floor 1, 950 Great West Road Brentford Middlesex TW8 9ES
28 October 2021
- 4 -
**SRI CHAITANYA SARASWAT MATH. STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2020**
|**Fixed assets**
**Notes**
Tangible assets
4
**Current assets**
Cash at bank and in hand
**Creditors: amounts falling due within one year**
5
**Net current assets**
**Net assets**
**Reserves**
Profit and loss account
6
**Members' funds**|**2020**
**£**
702,882
14,929
-
14,929
717,811
717,811
717,811|**2019**
**£**
681,648
9,682
(96)|
|---|---|---|
|||9,586|
|||691,234|
|||691,234|
|||691,234|
For the year ending 31 December 2020 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Trustees and authorised for issue on 28 October 2021 and were signed on its behalf by
Zulay Cederberg
Trustee
Company Registration No. 03859127
- 5 -
**SRI CHAITANYA SARASWAT MATH. NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020**
## **1 Statutory information**
Sri Chaitanya Saraswat Math. is a private company, limited by guarantee, registered in England and Wales, registration number 03859127. The registered office is Bhakti Yoga Institute, Greville House, Hazelmere Close (Off Hatton Rd), Feltham, TW14 9PX.
## **2 Compliance with accounting standards**
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
## **3 Accounting policies**
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
## _**Basis of preparation**_
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
## _**Presentation currency**_
The accounts are presented in £ sterling.
## _**Report of the Trustees**_
The trustees do not have any beneficial interests in the company. The trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
## _**Tangible fixed assets and depreciation**_
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
|Plant & machinery
25% Straight Line Method
Motor vehicles
25% Reducing Balance
**4**
**Tangible fixed assets**
**Land &**
**buildings**
**£**
**Cost or valuation**
At cost
At 1 January 2020
668,895
Additions
-
At 31 December 2020
668,895
**Depreciation**
At 1 January 2020
-
Charge for the year
-
At 31 December 2020
-
**Net book value**
At 31 December 2020
668,895
At 31 December 2019
668,895|**Plant &**
**machinery**
**£**
At cost
9,466
26,057
35,523
9,466
1,635
11,101
24,422
-|**Motor**
**vehicles**
**£**
At cost
20,304
-
20,304
7,551
3,188
10,739
9,565
12,753|**Total**
**£**
698,665
26,057|
|---|---|---|---|
||||724,722
17,017
4,823|
||||21,840|
||||702,882|
||||681,648|
- 6 -
## **SRI CHAITANYA SARASWAT MATH. NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020**
## **5 Creditors: amounts falling due within one year**
||||
|---|---|---|
|**reditors: amounts falling due within one year**|**2020**|**2019**|
||**£**|**£**|
|Accruals|-|96|
## **6 Company limited by guarantee**
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
## **7 Average number of employees**
During the year the average number of employees was 0 (2019: 0).
- 7 -
IRmark: DFEBFM7W6KUNKQFINZZZA5VY56FLO26T. Page 1 of 15
## HM Revenue & Customs
## Tax Return for the period 01/01/2020 to 31/12/2020.
This is a copy of the information that will be transmitted to the HM Revenue & Customs once authorised by you. The copy includes all completed supplementary pages & attachments. Before transmitting the return (or amendment) information to HM Revenue & Customs using the Self Assessment Online Service, your tax adviser must provide you with a copy of your tax return (or amended tax return) information for you to declare that the information is correct and complete to the best of your knowledge and belief and approve submission to HM Revenue & Customs. If you give false information or conceal any part of your income or chargeable gains you may be liable to financial penalties. It is recommended that you retain a copy of the Tax Return (or amended tax return information) transmitted to HMRC.
The HM Revenue & Customs IRmark number assigned to your tax return information is:
## DFEBFM7W6KUNKQFINZZZA5VY56FLO26T
This number appears on each page of this copy, which is consecutively numbered from 1 to 15. The following details
comprise the information to be sent electronically:
Name UTR Agent Reference Sri Chaitanya Saraswat Math. 1527716185 SRICHAITAN
## Declaration
I understand that when I advise Pearl Accountants Limited that I have approved this copy they will be entitled to submit my return (or amended return) information using the Self Assessment Online Service.
Where your Tax Return (or amended Tax Return) contains a claim for a repayment and you require the repayment to be sent to your bank, building society or other nominee, the relevant question within the return (or amended return) must be completed. Please note the receipt of these nomination details included with the other return information received using the Online Service will be taken to be your formal approval to such a nomination for repayment purposes. Your signature confirms you have authorised HM Revenue & Customs to make any repayment arising from this return to the nominee as detailed above.
Signature
Date
- 8 -
IRmark: DFEBFM7W6KUNKQFINZZZA5VY56FLO26T. Page 2 of 15
**Company Tax Return**
**CT600 (2021) 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**|SRI CHAITANYA SARASWAT MATH.||||||||||||
|||||||||||||||
|**2**|**Company registration numberTax**||||0 3 8 5 9|||||1|2 7|||
|**3**|**reference**||1 5 2 7 7 1 6 1 8 5|||||||||||
|**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 above company’s return for the period 30 from** DD MM YYYY **35 to** DD MM YYYY 0 1 0 1 2 0 2 0 3 1 1 2 2 0 2 0 **Put an ‘X’ in the appropriate box(es) below 40 A repayment is due for this return period Claim 45 or relief affecting an earlier period 50 Making more than one return for this company now This 55 return contains estimated figures Company part of a group that is not small 60 Notice of disclosable avoidance schemes 65**
**Transfer Pricing**
> **70 Compensating adjustment claimed 75 Company qualifies for SME exemption**
HMRC 04/21
CT600(2021) Version 3
Page 1
IRmark: DFEBFM7W6KUNKQFINZZZA5VY56FLO26T. Page 3 of 15
About this return - continued
## **Accounts and computations**
- **80 I attach accounts and computations for the period to which this return relates**
**----- Start of picture text -----**
X
**----- End of picture text -----**
- **85 I attach accounts and computations for a different period**
- **90 If you are not attaching the accounts and computations, say why not**
## **Supplementary pages enclosed**
> **95 Loans and arrangements to participators by close companies** – form CT600A **100 Controlled foreign companies and foreign permanent establishment exemptions** – 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
## **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**
**from non-trading loan relationships**|£||||||||||||•|0|0||
|**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**|||||||||||||||||
HMRC 04/21
CT600(2021) Version 3
Page 2
## IRmark: DFEBFM7W6KUNKQFINZZZA5VY56FLO26T. Page 4 of 15 Income - continued
|**175**
**180**
**185**|**Annual payments not otherwise charged to Corporation Tax**
**and from which Income Tax has not been deducted**
**Non-exempt dividends or distributions from**
**non–UK resident companies**
**Income from which Income Tax has been deducted**||£
£
£||||||||||||•
•
•|0
0
0|0
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)and**
**derivative contracts (financial instruments)**|£||||||||||||•|0|0||
||**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|£||||||||||||•|0|0||
## Deductions and reliefs
|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**240**|**Losses on unquoted shares**|£||||||||||||•|0|0||
|||||||||||||||||||
|**245**|**Management expenses**|£||||||||||||•|0|0||
|||||||||||||||||||
|**250**|**UK property business losses for this or previous**
**accounting period**|£||||||||||||•|0|0||
|**255**|**Capital allowances for the purposes of management**
**of the business**|£||||||||||||•|0|0||
|**260**|**Non-trade deficits for this accounting period from loan**
**relationships and derivative contracts (financial instruments)**|£||||||||||||•|0|0||
HMRC 04/21
CT600(2021) Version 3
Page 3
IRmark: DFEBFM7W6KUNKQFINZZZA5VY56FLO26T. Page 5 of 15
## Deductions and Reliefs - continued
**----- Start of picture text -----**
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 £ • 0 0
- total of boxes 240 to 275, 285 and 290
300 Profits before qualifying donations and group relief £ • 0 0
- box 235 minus box 295
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 £ 0 [• ] 0 0
- box 300 minus boxes 305, 310 and 312
320 Ring fence profits included £ • 0 0
325 Northern Ireland profits included £ • 0 0
**----- End of picture text -----**
## Tax calculation
Enter how much profit has to be charged and at what rate
|||||||||
|---|---|---|---|---|---|---|---|
||||||**Rate of tax**|||
||**Financial**|||||||
||||**Amount of profit**||||**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|
|||||||||
|||||||||
|**Corporation Tax - **total ofboxes345, 360, 375, 395, 410 and425
**430 **£
•
**Marginal relief for ring fence trades**
**435 **£
•
**Corporation Tax chargeable**box 430 minus box 435
**440 **£
0 • 0 0||||||||
HMRC 04/21
CT600(2021) Version 3
Page 4
## IRmark: DFEBFM7W6KUNKQFINZZZA5VY56FLO26T. Page 6 of 15 Reliefs and deductions in terms of tax
|**445**
**450**|**Community investment relief**
**Double taxation relief**|£
£||||||||||||•
•|||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**455**|**Put an ‘X’ in box 455 if box 450 includes an underlying**||||||||||||||||
||**Rate relief claim**||||||||||||||||
|**460**
**465**
**470**|**Put an ‘X’ in box 460 if box 450 includes an amount carried**
**back from a later period**
**Advance Corporation Tax**
**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**|**CJRS and JSS received**|£||||||||||||•|
||||||||||||||||
|**472**|**CJRS and JSS entitlement**|£||||||||||||•|
||||||||||||||||
|**473**|**CJRS and JSS overpayment already assessed or voluntary disclosed**|£||||||||||||•|
||||||||||||||||
|**474**|**JRB and EOTHO overpayments**|£||||||||||||•|
||||||||||||||||
## 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**|**CFC tax payable**|£||||||||||||•|||
||||||||||||||||||
|**495**|**Bank levy payable**|£||||||||||||•|||
||||||||||||||||||
|**496**|**Bank surcharge payable**|£||||||||||||•|||
||||||||||||||||||
|**500**|**CFC tax, bank levy and bank surcharge payable**
**– **total ofboxes490, 495 and496|£||||||||||||•|||
|**505**|**Supplementary charge (ring fence trades) payable**|£||||||||||||•|||
||||||||||||||||||
|**510**|**Tax chargeable****_–_**total of boxes 475, 480, 500 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**
**and coronavirus support scheme overpayments**
**–**box 510 minus box 515|£|||||||||||0•0 0||||
HMRC 04/21
CT600(2021) Version 3
Page 5
## IRmark: DFEBFM7W6KUNKQFINZZZA5VY56FLO26T. Page 7 of 15
## Calculation of tax outstanding or overpaid - continued
||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**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||£|||||||||||0•0 0|||||
|Tax reconciliation|||||||||||||||||||
|**530**|**Research and Development credit**||£||||||||||||•||||
|**535**|**(not currently used)**||£||||||||||||•||||
|**540**|**Creative 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||||||||||||||||||
|**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
HMRC 04/21
CT600(2021) Version 3
Page 6
## IRmark: DFEBFM7W6KUNKQFINZZZA5VY56FLO26T. Page 8 of 15 Tax reconciliation - continued
**----- Start of picture text -----**
610 Group tax refunds surrendered to this company £ •
615 Research and Development expenditure credits £ •
surrendered to this company
**----- End of picture text -----**
## 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 -----**
## **Information about enhanced expenditure**
## Research and Development (R&D) or creative enhanced expenditure
**----- Start of picture text -----**
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
655 Put an ‘X’ in box 655 if the claim is made by a large company
660 R&D enhanced expenditure £ • 0 0
665 Creative enhanced expenditure £ • 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
**----- End of picture text -----**
## Land remediation enhanced expenditure
> **685 Enter the total enhanced expenditure**
£
> • 0 0
HMRC 04/21
CT600(2021) Version 3
Page 7
IRmark: DFEBFM7W6KUNKQFINZZZA5VY56FLO26T. Page 9 of 15
**Information about capital allowances and balancing charges** Allowances and charges in calculation of trading profits and losses
||**Capital allowances**|**Capital allowances**|**Capital allowances**|**Capital allowances**||||||||||**Balancing**|**Balancing**|**Balancing**|**charges**|**charges**|||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Annual investment**
**allowance**|**690**|£|||||||||||||||||||||||||||
|**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 allowancesand**
**charges**|**725**|£||||||||||||**730**||£|||||||||||||
||**Capital allowances**|||||||||||||**Disposal value**|||||||||||||||
|**Electriccharge-**
**points**|**713**|£||||||||||||**714**||£|||||||||||||
|**Enterprise zones**|**721**|£||||||||||||**722**||£|||||||||||||
|**Zero emissions**
**goods vehicles**|**723**|£||||||||||||**724**||£|||||||||||||
|**Zero emissions**
**cars**|||||||||||||||||||||||||||||
||**726**|£||||||||||||**727**||£|||||||||||||
## Allowances and charges not included in calculation of trading profits and losses
|**Capital allowances**
**Balancing charges**
**Annual investment**
**allowance**
**Structures and**
**buildings**
**Business premises**
**renovation**
**Other allowancesand**
**charges**
**Capital allowances**
**Disposal value**
**Electriccharge-**
**points**
**Enterprise zones**
**Zero emissions**
**goods vehicles**
**Zero emissions**
**cars**
**735**
£
**736**
£
**740**
£
**745**
£
**750**
£
**755**
£
**737**
£
**738**£
**746**
£
**747**£
**748**
£
**749**£|**Capital allowances**
**Balancing charges**
**Annual investment**
**allowance**
**Structures and**
**buildings**
**Business premises**
**renovation**
**Other allowancesand**
**charges**
**Capital allowances**
**Disposal value**
**Electriccharge-**
**points**
**Enterprise zones**
**Zero emissions**
**goods vehicles**
**Zero emissions**
**cars**
**735**
£
**736**
£
**740**
£
**745**
£
**750**
£
**755**
£
**737**
£
**738**£
**746**
£
**747**£
**748**
£
**749**£|**Capital allowances**
**Balancing charges**
**Annual investment**
**allowance**
**Structures and**
**buildings**
**Business premises**
**renovation**
**Other allowancesand**
**charges**
**Capital allowances**
**Disposal value**
**Electriccharge-**
**points**
**Enterprise zones**
**Zero emissions**
**goods vehicles**
**Zero emissions**
**cars**
**735**
£
**736**
£
**740**
£
**745**
£
**750**
£
**755**
£
**737**
£
**738**£
**746**
£
**747**£
**748**
£
**749**£|**Capital allowances**
**Balancing charges**
**Annual investment**
**allowance**
**Structures and**
**buildings**
**Business premises**
**renovation**
**Other allowancesand**
**charges**
**Capital allowances**
**Disposal value**
**Electriccharge-**
**points**
**Enterprise zones**
**Zero emissions**
**goods vehicles**
**Zero emissions**
**cars**
**735**
£
**736**
£
**740**
£
**745**
£
**750**
£
**755**
£
**737**
£
**738**£
**746**
£
**747**£
**748**
£
**749**£|**Capital allowances**
**Balancing charges**
**Annual investment**
**allowance**
**Structures and**
**buildings**
**Business premises**
**renovation**
**Other allowancesand**
**charges**
**Capital allowances**
**Disposal value**
**Electriccharge-**
**points**
**Enterprise zones**
**Zero emissions**
**goods vehicles**
**Zero emissions**
**cars**
**735**
£
**736**
£
**740**
£
**745**
£
**750**
£
**755**
£
**737**
£
**738**£
**746**
£
**747**£
**748**
£
**749**£|**Capital allowances**
**Balancing charges**
**Annual investment**
**allowance**
**Structures and**
**buildings**
**Business premises**
**renovation**
**Other allowancesand**
**charges**
**Capital allowances**
**Disposal value**
**Electriccharge-**
**points**
**Enterprise zones**
**Zero emissions**
**goods vehicles**
**Zero emissions**
**cars**
**735**
£
**736**
£
**740**
£
**745**
£
**750**
£
**755**
£
**737**
£
**738**£
**746**
£
**747**£
**748**
£
**749**£|**Capital allowances**
**Balancing charges**
**Annual investment**
**allowance**
**Structures and**
**buildings**
**Business premises**
**renovation**
**Other allowancesand**
**charges**
**Capital allowances**
**Disposal value**
**Electriccharge-**
**points**
**Enterprise zones**
**Zero emissions**
**goods vehicles**
**Zero emissions**
**cars**
**735**
£
**736**
£
**740**
£
**745**
£
**750**
£
**755**
£
**737**
£
**738**£
**746**
£
**747**£
**748**
£
**749**£|**Capital allowances**
**Balancing charges**
**Annual investment**
**allowance**
**Structures and**
**buildings**
**Business premises**
**renovation**
**Other allowancesand**
**charges**
**Capital allowances**
**Disposal value**
**Electriccharge-**
**points**
**Enterprise zones**
**Zero emissions**
**goods vehicles**
**Zero emissions**
**cars**
**735**
£
**736**
£
**740**
£
**745**
£
**750**
£
**755**
£
**737**
£
**738**£
**746**
£
**747**£
**748**
£
**749**£|**Capital allowances**
**Balancing charges**
**Annual investment**
**allowance**
**Structures and**
**buildings**
**Business premises**
**renovation**
**Other allowancesand**
**charges**
**Capital allowances**
**Disposal value**
**Electriccharge-**
**points**
**Enterprise zones**
**Zero emissions**
**goods vehicles**
**Zero emissions**
**cars**
**735**
£
**736**
£
**740**
£
**745**
£
**750**
£
**755**
£
**737**
£
**738**£
**746**
£
**747**£
**748**
£
**749**£|**Capital allowances**
**Balancing charges**
**Annual investment**
**allowance**
**Structures and**
**buildings**
**Business premises**
**renovation**
**Other allowancesand**
**charges**
**Capital allowances**
**Disposal value**
**Electriccharge-**
**points**
**Enterprise zones**
**Zero emissions**
**goods vehicles**
**Zero emissions**
**cars**
**735**
£
**736**
£
**740**
£
**745**
£
**750**
£
**755**
£
**737**
£
**738**£
**746**
£
**747**£
**748**
£
**749**£|**Capital allowances**
**Balancing charges**
**Annual investment**
**allowance**
**Structures and**
**buildings**
**Business premises**
**renovation**
**Other allowancesand**
**charges**
**Capital allowances**
**Disposal value**
**Electriccharge-**
**points**
**Enterprise zones**
**Zero emissions**
**goods vehicles**
**Zero emissions**
**cars**
**735**
£
**736**
£
**740**
£
**745**
£
**750**
£
**755**
£
**737**
£
**738**£
**746**
£
**747**£
**748**
£
**749**£|**Capital allowances**
**Balancing charges**
**Annual investment**
**allowance**
**Structures and**
**buildings**
**Business premises**
**renovation**
**Other allowancesand**
**charges**
**Capital allowances**
**Disposal value**
**Electriccharge-**
**points**
**Enterprise zones**
**Zero emissions**
**goods vehicles**
**Zero emissions**
**cars**
**735**
£
**736**
£
**740**
£
**745**
£
**750**
£
**755**
£
**737**
£
**738**£
**746**
£
**747**£
**748**
£
**749**£|**Capital allowances**
**Balancing charges**
**Annual investment**
**allowance**
**Structures and**
**buildings**
**Business premises**
**renovation**
**Other allowancesand**
**charges**
**Capital allowances**
**Disposal value**
**Electriccharge-**
**points**
**Enterprise zones**
**Zero emissions**
**goods vehicles**
**Zero emissions**
**cars**
**735**
£
**736**
£
**740**
£
**745**
£
**750**
£
**755**
£
**737**
£
**738**£
**746**
£
**747**£
**748**
£
**749**£|**Capital allowances**
**Balancing charges**
**Annual investment**
**allowance**
**Structures and**
**buildings**
**Business premises**
**renovation**
**Other allowancesand**
**charges**
**Capital allowances**
**Disposal value**
**Electriccharge-**
**points**
**Enterprise zones**
**Zero emissions**
**goods vehicles**
**Zero emissions**
**cars**
**735**
£
**736**
£
**740**
£
**745**
£
**750**
£
**755**
£
**737**
£
**738**£
**746**
£
**747**£
**748**
£
**749**£|**Capital allowances**
**Balancing charges**
**Annual investment**
**allowance**
**Structures and**
**buildings**
**Business premises**
**renovation**
**Other allowancesand**
**charges**
**Capital allowances**
**Disposal value**
**Electriccharge-**
**points**
**Enterprise zones**
**Zero emissions**
**goods vehicles**
**Zero emissions**
**cars**
**735**
£
**736**
£
**740**
£
**745**
£
**750**
£
**755**
£
**737**
£
**738**£
**746**
£
**747**£
**748**
£
**749**£|**Capital allowances**
**Balancing charges**
**Annual investment**
**allowance**
**Structures and**
**buildings**
**Business premises**
**renovation**
**Other allowancesand**
**charges**
**Capital allowances**
**Disposal value**
**Electriccharge-**
**points**
**Enterprise zones**
**Zero emissions**
**goods vehicles**
**Zero emissions**
**cars**
**735**
£
**736**
£
**740**
£
**745**
£
**750**
£
**755**
£
**737**
£
**738**£
**746**
£
**747**£
**748**
£
**749**£|**Capital allowances**
**Balancing charges**
**Annual investment**
**allowance**
**Structures and**
**buildings**
**Business premises**
**renovation**
**Other allowancesand**
**charges**
**Capital allowances**
**Disposal value**
**Electriccharge-**
**points**
**Enterprise zones**
**Zero emissions**
**goods vehicles**
**Zero emissions**
**cars**
**735**
£
**736**
£
**740**
£
**745**
£
**750**
£
**755**
£
**737**
£
**738**£
**746**
£
**747**£
**748**
£
**749**£|**Capital allowances**
**Balancing charges**
**Annual investment**
**allowance**
**Structures and**
**buildings**
**Business premises**
**renovation**
**Other allowancesand**
**charges**
**Capital allowances**
**Disposal value**
**Electriccharge-**
**points**
**Enterprise zones**
**Zero emissions**
**goods vehicles**
**Zero emissions**
**cars**
**735**
£
**736**
£
**740**
£
**745**
£
**750**
£
**755**
£
**737**
£
**738**£
**746**
£
**747**£
**748**
£
**749**£|**Capital allowances**
**Balancing charges**
**Annual investment**
**allowance**
**Structures and**
**buildings**
**Business premises**
**renovation**
**Other allowancesand**
**charges**
**Capital allowances**
**Disposal value**
**Electriccharge-**
**points**
**Enterprise zones**
**Zero emissions**
**goods vehicles**
**Zero emissions**
**cars**
**735**
£
**736**
£
**740**
£
**745**
£
**750**
£
**755**
£
**737**
£
**738**£
**746**
£
**747**£
**748**
£
**749**£|**Capital allowances**
**Balancing charges**
**Annual investment**
**allowance**
**Structures and**
**buildings**
**Business premises**
**renovation**
**Other allowancesand**
**charges**
**Capital allowances**
**Disposal value**
**Electriccharge-**
**points**
**Enterprise zones**
**Zero emissions**
**goods vehicles**
**Zero emissions**
**cars**
**735**
£
**736**
£
**740**
£
**745**
£
**750**
£
**755**
£
**737**
£
**738**£
**746**
£
**747**£
**748**
£
**749**£|**Capital allowances**
**Balancing charges**
**Annual investment**
**allowance**
**Structures and**
**buildings**
**Business premises**
**renovation**
**Other allowancesand**
**charges**
**Capital allowances**
**Disposal value**
**Electriccharge-**
**points**
**Enterprise zones**
**Zero emissions**
**goods vehicles**
**Zero emissions**
**cars**
**735**
£
**736**
£
**740**
£
**745**
£
**750**
£
**755**
£
**737**
£
**738**£
**746**
£
**747**£
**748**
£
**749**£|**Capital allowances**
**Balancing charges**
**Annual investment**
**allowance**
**Structures and**
**buildings**
**Business premises**
**renovation**
**Other allowancesand**
**charges**
**Capital allowances**
**Disposal value**
**Electriccharge-**
**points**
**Enterprise zones**
**Zero emissions**
**goods vehicles**
**Zero emissions**
**cars**
**735**
£
**736**
£
**740**
£
**745**
£
**750**
£
**755**
£
**737**
£
**738**£
**746**
£
**747**£
**748**
£
**749**£|**Capital allowances**
**Balancing charges**
**Annual investment**
**allowance**
**Structures and**
**buildings**
**Business premises**
**renovation**
**Other allowancesand**
**charges**
**Capital allowances**
**Disposal value**
**Electriccharge-**
**points**
**Enterprise zones**
**Zero emissions**
**goods vehicles**
**Zero emissions**
**cars**
**735**
£
**736**
£
**740**
£
**745**
£
**750**
£
**755**
£
**737**
£
**738**£
**746**
£
**747**£
**748**
£
**749**£|**Capital allowances**
**Balancing charges**
**Annual investment**
**allowance**
**Structures and**
**buildings**
**Business premises**
**renovation**
**Other allowancesand**
**charges**
**Capital allowances**
**Disposal value**
**Electriccharge-**
**points**
**Enterprise zones**
**Zero emissions**
**goods vehicles**
**Zero emissions**
**cars**
**735**
£
**736**
£
**740**
£
**745**
£
**750**
£
**755**
£
**737**
£
**738**£
**746**
£
**747**£
**748**
£
**749**£|**Capital allowances**
**Balancing charges**
**Annual investment**
**allowance**
**Structures and**
**buildings**
**Business premises**
**renovation**
**Other allowancesand**
**charges**
**Capital allowances**
**Disposal value**
**Electriccharge-**
**points**
**Enterprise zones**
**Zero emissions**
**goods vehicles**
**Zero emissions**
**cars**
**735**
£
**736**
£
**740**
£
**745**
£
**750**
£
**755**
£
**737**
£
**738**£
**746**
£
**747**£
**748**
£
**749**£|**Capital allowances**
**Balancing charges**
**Annual investment**
**allowance**
**Structures and**
**buildings**
**Business premises**
**renovation**
**Other allowancesand**
**charges**
**Capital allowances**
**Disposal value**
**Electriccharge-**
**points**
**Enterprise zones**
**Zero emissions**
**goods vehicles**
**Zero emissions**
**cars**
**735**
£
**736**
£
**740**
£
**745**
£
**750**
£
**755**
£
**737**
£
**738**£
**746**
£
**747**£
**748**
£
**749**£|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||||||**8**£||||||||||||
|||||||||||||||||||||||||||
|||||||||||||||||||||||||||
|||||||||||||||||||||||||||
|||||||||||||||||||||||||||
||£||||||||||||**74**|£||||||||||||
|||||||||||||||||||||||||||
|||||||||||||||||||||||||||
|||||||||||||||||||||||||||
|||||||||||||||||||||||||||
|||||||||||||||||||||||||||
|||||||||||||||||||||||||||
|||||||||||||||||||||||||||
HMRC 04/21
CT600(2021) Version 3
Page 8
> **752** £
> **751** £
HMRC 04/21
CT600(2021) Version 3
Page 9
## IRmark: DFEBFM7W6KUNKQFINZZZA5VY56FLO26T. Page 10 of 15 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||
|||||||||||||||||||
|**775**|**Other machinery and plant**|£||||||||||||•|0|0||
|||||||||||||||||||
## **Losses, deficits and excess amounts** Amount arising
|**Amount**
**Losses of trades**
**carried on wholly or**
**partly in the UK**
**Losses of trades**
**carried on wholly**
**outside the UK**
**Non-trade deficitson**
**loan relationships**
**and derivative contracts**
**UK propertybusiness**
**losses**
**Overseas property**
**business losses**
**Losses from**
**miscellaneous**
**transactions**
**Capital losses**
**Non-trading losses on**
**intangible fixed assets**
**780**
£
**790**
£
**795**
£
**805**
£
**815**
£
**820**
£
**825**
£
**830**
£|**Amount**
**Losses of trades**
**carried on wholly or**
**partly in the UK**
**Losses of trades**
**carried on wholly**
**outside the UK**
**Non-trade deficitson**
**loan relationships**
**and derivative contracts**
**UK propertybusiness**
**losses**
**Overseas property**
**business losses**
**Losses from**
**miscellaneous**
**transactions**
**Capital losses**
**Non-trading losses on**
**intangible fixed assets**
**780**
£
**790**
£
**795**
£
**805**
£
**815**
£
**820**
£
**825**
£
**830**
£|**Maximum available for surrender**
**as group relief**
**785**£
**800**£
**810**£
**835**£|**Maximum available for surrender**
**as group relief**
**785**£
**800**£
**810**£
**835**£|**Maximum available for surrender**
**as group relief**
**785**£
**800**£
**810**£
**835**£|**Maximum available for surrender**
**as group relief**
**785**£
**800**£
**810**£
**835**£|**Maximum available for surrender**
**as group relief**
**785**£
**800**£
**810**£
**835**£|**Maximum available for surrender**
**as group relief**
**785**£
**800**£
**810**£
**835**£|**Maximum available for surrender**
**as group relief**
**785**£
**800**£
**810**£
**835**£|**Maximum available for surrender**
**as group relief**
**785**£
**800**£
**810**£
**835**£|**Maximum available for surrender**
**as group relief**
**785**£
**800**£
**810**£
**835**£|**Maximum available for surrender**
**as group relief**
**785**£
**800**£
**810**£
**835**£|**Maximum available for surrender**
**as group relief**
**785**£
**800**£
**810**£
**835**£|**Maximum available for surrender**
**as group relief**
**785**£
**800**£
**810**£
**835**£|**Maximum available for surrender**
**as group relief**
**785**£
**800**£
**810**£
**835**£|**Maximum available for surrender**
**as group relief**
**785**£
**800**£
**810**£
**835**£|**Maximum available for surrender**
**as group relief**
**785**£
**800**£
**810**£
**835**£|**Maximum available for surrender**
**as group relief**
**785**£
**800**£
**810**£
**835**£|**Maximum available for surrender**
**as group relief**
**785**£
**800**£
**810**£
**835**£|**Maximum available for surrender**
**as group relief**
**785**£
**800**£
**810**£
**835**£|**Maximum available for surrender**
**as group relief**
**785**£
**800**£
**810**£
**835**£|**Maximum available for surrender**
**as group relief**
**785**£
**800**£
**810**£
**835**£|**Maximum available for surrender**
**as group relief**
**785**£
**800**£
**810**£
**835**£|**Maximum available for surrender**
**as group relief**
**785**£
**800**£
**810**£
**835**£|**Maximum available for surrender**
**as group relief**
**785**£
**800**£
**810**£
**835**£|**Maximum available for surrender**
**as group relief**
**785**£
**800**£
**810**£
**835**£|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||**785**£||||||||||||||||||||||||
||£|||||||||||||£||||||||||||
|||||||||||||||||||||||||||
|||||||||||||||||||||||||||
|||||||||||||||||||||||||||
||£|||||||||||||||||||||||||
|||||||||||||||||||||||||||
|||||||||||||||||||||||||||
|||||||||||||||||||||||||||
|||||||||||||||||||||||||||
||£||||||||||||**800**|£||||||||||||
|||||||||||||||||||||||||||
|||||||||||||||||||||||||||
|||||||||||||||||||||||||||
||£||||||||||||**810**|£||||||||||||
|||||||||||||||||||||||||||
|||||||||||||||||||||||||||
||£|||||||||||||||||||||||||
|||||||||||||||||||||||||||
|||||||||||||||||||||||||||
|||||||||||||||||||||||||||
||£|||||||||||||||||||||||||
|||||||||||||||||||||||||||
|||||||||||||||||||||||||||
|||||||||||||||||||||||||||
||£|||||||||||||||||||||||||
|||||||||||||||||||||||||||
|||||||||||||||||||||||||||
|||||||||||||||||||||||||||
||£||||||||||||**835**|£||||||||||||
|||||||||||||||||||||||||||
## Excess amounts
|**Amount**|**Amount**||||||||||||**Maximum**|**Maximum**|**available for surrender**|**available for surrender**|**available for surrender**|**available for surrender**|**available for surrender**|**available for surrender**|||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||||||||**as group relief**||||||||||||||
|**Non-trade capital**
**allowances**
**Qualifying donations**|||||||||||||**840**£
**845**£||||||||||||||
|**Management expenses850**£|||||||||||||**855**£||||||||||||||
||||||||||||||||||||||||||||
HMRC 04/21
CT600(2021) Version 3
Page 10
## IRmark: DFEBFM7W6KUNKQFINZZZA5VY56FLO26T. Page 11 of 15
## **Northern Ireland information**
|**858**
**857**
**856**|**Amount of group relief claimed which relates to NI trading**
**Amount of group relief claimed which relates to NI trading**
**Amount of group relief claimed which relates to rest of**
**losses used against NI trading profits**
**losses used against rest of UK/mainstream profits**|£
£||||||||||||•
•|0
0|0
0||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||**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 box(es) belowthe**||||||||||||||||
||**joint Notice is attached**|**905**|||||||||||||||
||**or**||||||||||||||||
||**will follow**|**910**|||||||||||||||
||||||||||||||||||
|**915**|**Please stop repayment of the following amount**
**until we send you the Notice**|£||||||||||||||•|
HMRC 04/21
CT600(2021) Version 3
Page 11
IRmark: DFEBFM7W6KUNKQFINZZZA5VY56FLO26T. Page 12 of 15 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
**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)
- **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**
Zulay Cederberg **Date** DD MM YYYY 2 8 1 0 2 0 2 1
> **980 Date** DD MM YYYY
> **985 Status**
Trustee
HMRC 04/21
CT600(2021) Version 3
Page 12
> IRmark: DFEBFM7W6KUNKQFIN **C** Z **o** ZZ **m** A5 **p** VY5 **an** 6 **y** FLO2 **Ta** 6 **x** T. **R** Pa **e** g **t** e **u** 13 **rn** of 15 **– 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 SRI CHAITANYA SARASWAT MATH.
(name of charity or CASC)
E2 Tax reference 1 5 2 7 7 1 6 1 8 5
Period covered by this supplementary page (cannot exceed 12 months)
E3 from DD MM YYYY 0 1 0 1 2 0 2 0
E4 to DD MM YYYY 3 1 1 2 2 0 2 0
Claims to exemption ( this section should be completed in all cases)
Charity/CASC repayment reference E5 XR55868
Charity Commission registration number, or OSCR E10 1080466
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
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, or will be,
applied for charitable or qualifying purposes only E20 X
Some of the income and gains may not be exempt or have not been
applied for charitable or qualifying purposes only, and I have E25
completed form CT600
I claim exemption from tax
Name
E30 Zulay Cederberg
Status
E35 Truste e
Date DD MM YYYY E40
**----- End of picture text -----**
HMRC 04/15
CT600E(2015) Version 3
Page 1
## IRmark: DFEBFM7W6KUNKQFINZZZA5VY56FLO26T. Page 14 of 15
## 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.**
**----- Start of picture text -----**
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 E50 £ 9 7 0 1 2 • 0 0
Investment income – exclude any amounts included on form
CT600 E55 £ • 0 0
UK land and buildings – exclude any amounts included on form
CT600 E60 £ • 0 0
Gift Aid – exclude any amounts included on form CT600
E65 £ • 0 0
From other charities – exclude any amounts included on form
CT600 E70 £ • 0 0
Gifts of shares or securities received Gifts
E75 £ • 0 0
of real property received Other sources
E80 £ • 0 0
(not included above)
E85 £ • 0 0
Total of boxes E50 to E85
E90 £ 9 7 0 1 2 • 0 0
nter deEtails 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 E95 £ • 0 0
E50)
UK land and buildings costs in relation to exempt E100 £ • 0 0
charitable activities (in box E60)
All general administration/governance costs All grants E105 £ 5 4 9 9 1 • 0 0
and donations made within the UK All grants and E110 £ • 0 0
donations made outside the UK
E115 £ • 0 0
Other expenditure not included above, or not used in
E120 £
calculating figures entered on the form CT600 • 0 0
Total of boxes E95 to E120
E125 £ 5 4 9 9 1 • 0 0
**----- End of picture text -----**
HMRC 04/15
CT600E(2015) Version 3
Page 2
## IRmark: DFEBFM7W6KUNKQFINZZZA5VY56FLO26T. Page 15 of 15
## Information required
|**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**
**UK investments**
**(excluding**|**E130 **
**E140 **|£
£|||||||||||||**E135 **
**E145 **|£
£|||||||7 0 2||8 8 2|||||
|**controlled companies)**
**Shares in,**
**and loans to,**|**E150 **|£|||||||||||||**E155 **|£||||||||||||||
|**controlled companies**
**Overseas**
**investments**|**E160 **|£|||||||||||||**E165 **|£||||||||||||||
|**Loans and non-trade debtors**|||||||||||||||**E170 **|£||||||||||||||
|||||||||||||||||||||||||||||||
|**Other current assets**|||||||||||||||**E175 **|£||||||||1 4 9 2 9||||||
|||||||||||||||||||||||||||||||
|**Qualifying investments and loans**|||||||||||||||**E180**|||||||||||||||
|_Applies to charities only. See CT600 Guide_
**Value of any non-qualifying investments and loans**
_Applies to charities only. See CT600 Guide_|||||||||||||||**E185 **|£||||||||||||||
|**Number of subsidiary or associated companies the charitycontrols**|||||||||||||||**E190**|||||||||||||||
|**at the end of the period. Exclude companies that**||||||||||||||||||||||||||||||
|**were dormant throughout the period**||||||||||||||||||||||||||||||
HMRC 04/15
CT600E(2015) Version 3
Page 3
SRI CHAITANYA SARASWAT MATH.
UTR: 1527716185
## **SRI CHAITANYA SARASWAT MATH. - Computation**
|**SRI CHAITANYA SARASWAT MATH. - Computation**||
|---|---|
|Name:
**SRI CHAITANYA SARASWAT MATH.**
Company number:**03859127**
Tax reference:
**1527716185**
Period:
**01/01/2020 to 31/12/2020**||
|**A.Corporation Tax **
**£**|**£**|
|Profits chargeable to corporation tax||
||0|
|||
|**B. Trading profits**
**£**|**£**|
|Profit/(loss) per accounts
Trading profit|0|
||0|