Company Registration No. 03859127 (England and Wales)
SRI CHAITANYA SARASWAT MATH. ANNUAL REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022
SRI CHAITANYA SARASWAT MATH. ANNUAL REPORT AND UNAUDITED ACCOUNTS CONTENTS
| Page | |
|---|---|
| Company information | 3 |
| Directors' 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 2022
Directors
Company Number
Registered Office
Accountants
Zulay Cederberg Elisabeth Anne Clifford Alexander Dragilev Pandita Govinda Christina Maria Geary Robert Harry Lindberg Lucian Scope Wong 03859127 (England and Wales) Bhakti Yoga Institute, Greville House Hazelmere Close Feltham TW14 9PX Majestic Accountants Limited Profile West, 950 Great West Road Suite 2, Floor 1 Brentford Middlesex TW8 9ES
- 3 -
SRI CHAITANYA SARASWAT MATH. (COMPANY NO: 03859127 ENGLAND AND WALES) DIRECTORS' REPORT
The directors present their report and accounts for the year ended 31 December 2022.
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.
Directors
The following directors held office during the whole of the period:
Zulay Cederberg Elisabeth Anne Clifford Alexander Dragilev Pandita Govinda Christina Maria Geary Robert Harry Lindberg Lucian Scope Wong
Statement of directors' responsibilities
The directors are responsible for preparing the report and accounts in accordance with applicable law and regulations.
Company law requires the directors to prepare accounts for each financial year. Under that law, the directors 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 directors 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 directors 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 directors 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 directors
............................................................................
Zulay Cederberg Director
Approved by the board on: 20 February 2023
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CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF SRI CHAITANYA SARASWAT MATH. FOR THE YEAR ENDED 31 DECEMBER 2022
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 2022 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/membershandbook.
Our work has been undertaken in accordance with AAF 7/16 as detailed at icaew.com/compilation.
Majestic Accountants Limited Chartered Accountants
Profile West, 950 Great West Road Suite 2, Floor 1 Brentford Middlesex TW8 9ES
20 February 2023
- 5 -
SRI CHAITANYA SARASWAT MATH. STATEMENT OF INCOME AND RETAINED EARNINGS FOR THE YEAR ENDED 31 DECEMBER 2022
| 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 |
2022 £ 101,349 (36,546) 64,803 (65,750) 1,000 53 7 60 - 60 721,197 60 - 721,257 |
2021 £ 62,846 (27,025) |
|---|---|---|
| 35,821 (54,684) 22,248 |
||
| 3,385 1 |
||
| 3,386 - |
||
| 3,386 | ||
| 717,811 3,386 - |
||
| 721,197 |
- 6 -
SRI CHAITANYA SARASWAT MATH. STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2022
| Notes Fixed assets Tangible assets 4 Current assets Cash at bank and in hand Net current assets Net assets Reserves 5 Profit and loss account Members' funds |
2022 £ 687,644 33,613 33,613 721,257 721,257 721,257 |
2021 £ 693,976 27,221 |
|---|---|---|
| 27,221 | ||
| 721,197 | ||
| 721,197 | ||
| 721,197 |
For the year ending 31 December 2022 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 directors 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 Directors and authorised for issue on 20 February 2023 and were signed on its behalf by
Zulay Cederberg Director
Company Registration No. 03859127
- 7 -
SRI CHAITANYA SARASWAT MATH. NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022
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, 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 Cost or valuation At 1 January 2022 At 31 December 2022 Depreciation At 1 January 2022 Charge for the year At 31 December 2022 Net book value At 31 December 2022 At 31 December 2021 |
Land & buildings £ At cost 668,895 668,895 - - - 668,895 668,895 |
Plant & machinery £ At cost 35,523 35,523 17,615 4,478 22,093 13,430 17,908 |
Motor vehicles £ At cost 20,304 20,304 13,131 1,854 14,985 5,319 7,173 |
Total £ 724,722 |
|---|---|---|---|---|
| 724,722 | ||||
| 30,746 6,332 |
||||
| 37,078 | ||||
| 687,644 | ||||
| 693,976 |
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SRI CHAITANYA SARASWAT MATH. NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022
5 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.
6 Average number of employees
During the year the average number of employees was 0 (2021: 0).
- 9 -
SRI CHAITANYA SARASWAT MATH. DETAILED PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2022
This schedule does not form part of the statutory accounts.
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Turnover | ||
| Sales | 101,349 | 62,846 |
| Cost of sales | ||
| Purchases | 35,546 | 1,960 |
| Subcontractor costs | 1,000 | - |
| Other direct costs | - | 25,065 |
| 36,546 | 27,025 | |
| Gross profit | 64,803 | 35,821 |
| Administrative expenses | ||
| Staff training and welfare | - | 670 |
| Travel and subsistence | 8,778 | 2,780 |
| Motor expenses | 2,752 | 3,173 |
| Rates | 60 | 313 |
| Light and heat | 19,036 | 11,252 |
| Cleaning | 194 | 54 |
| Telephone and fax | 1,109 | 838 |
| Stationery and printing | 859 | 562 |
| Bank charges | 227 | 144 |
| Insurance | 3,878 | 3,796 |
| Software | 2,490 | 226 |
| Repairs and maintenance | 8,078 | 15,943 |
| Depreciation | 6,331 | 8,906 |
| Donations | - | 638 |
| Sundry expenses | 3,206 | 2,524 |
| Accountancy fees | 1,368 | 1,152 |
| Advertising and PR | 690 | 558 |
| Other legal and professional | 6,694 | 1,155 |
| 65,750 | 54,684 | |
| Other operating income | ||
| Other operating income | - | 22,248 |
| Government grants | 1,000 | - |
| 1,000 | 22,248 | |
| Operating profit | 53 | 3,385 |
| Interest receivable | ||
| Interest receivable | 7 | 1 |
| Profit on ordinary activities before taxation | 60 | 3,386 |
- 10 -
Company Registration No. 03859127 (England and Wales)
SRI CHAITANYA SARASWAT MATH. UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022
SRI CHAITANYA SARASWAT MATH. UNAUDITED ACCOUNTS CONTENTS
| Page | |
|---|---|
| Company information | 3 |
| Accountants' report | 4 |
| Statement of financial position | 5 |
| Notes to the accounts | 6 |
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SRI CHAITANYA SARASWAT MATH. COMPANY INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2022
Directors
Company Number
Registered Office
Accountants
Zulay Cederberg Elisabeth Anne Clifford Alexander Dragilev Pandita Govinda Christina Maria Geary Robert Harry Lindberg Lucian Scope Wong 03859127 (England and Wales) Bhakti Yoga Institute, Greville House Hazelmere Close Feltham TW14 9PX Majestic Accountants Limited Profile West, 950 Great West Road Suite 2, Floor 1 Brentford Middlesex TW8 9ES
- 3 -
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF SRI CHAITANYA SARASWAT MATH. FOR THE YEAR ENDED 31 DECEMBER 2022
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 2022 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.
Majestic Accountants Limited Chartered Accountants
Profile West, 950 Great West Road Suite 2, Floor 1 Brentford Middlesex TW8 9ES
20 February 2023
- 4 -
SRI CHAITANYA SARASWAT MATH. STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2022
| Notes Fixed assets Tangible assets 4 Current assets Cash at bank and in hand Net current assets Net assets Reserves 5 Profit and loss account Members' funds |
2022 £ 687,644 33,613 33,613 721,257 721,257 721,257 |
2021 £ 693,976 27,221 |
|---|---|---|
| 27,221 | ||
| 721,197 | ||
| 721,197 | ||
| 721,197 |
For the year ending 31 December 2022 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 directors 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 Directors and authorised for issue on 20 February 2023 and were signed on its behalf by
Zulay Cederberg Director
Company Registration No. 03859127
- 5 -
SRI CHAITANYA SARASWAT MATH. NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022
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, 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 Cost or valuation At 1 January 2022 At 31 December 2022 Depreciation At 1 January 2022 Charge for the year At 31 December 2022 Net book value At 31 December 2022 At 31 December 2021 |
Land & buildings £ At cost 668,895 668,895 - - - 668,895 668,895 |
Plant & machinery £ At cost 35,523 35,523 17,615 4,478 22,093 13,430 17,908 |
Motor vehicles £ At cost 20,304 20,304 13,131 1,854 14,985 5,319 7,173 |
Total £ 724,722 |
|---|---|---|---|---|
| 724,722 | ||||
| 30,746 6,332 |
||||
| 37,078 | ||||
| 687,644 | ||||
| 693,976 |
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SRI CHAITANYA SARASWAT MATH. NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022
5 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.
6 Average number of employees
During the year the average number of employees was 0 (2021: 0).
- 7 -
SRI CHAITANYA SARASWAT MATH.
UTR: 1527716185
SRI CHAITANYA SARASWAT MATH. - Computation
Name: SRI CHAITANYA SARASWAT MATH. Company number: 03859127 Tax reference: 1527716185 Period: 01/01/2022 to 31/12/2022
| A. Corporation Tax £ |
£ |
|---|---|
| Profits chargeable to corporation tax | |
| 0 | |
| B. Trading profits £ |
£ |
| Profit/(loss) per accounts Trading profit |
0 |
| 0 |
Company Tax Return CT600 (2022) 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 number | 0 | 3 | 8 | 5 | 9 | 1 | 2 | 7 | ||||||
| **3 ** | Tax reference | 1 | 5 | 2 | 7 | 7 | 1 | 6 | 1 | 8 | 5 | ||||
| **4 ** | Type of company | 8 | |||||||||||||
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 30 from DD MM YYYY 35 to DD MM YYYY 0 1 0 1 2 0 2 2 3 1 1 2 2 0 2 2 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(2022) Version 3
HMRC 04/22
Page 1
About this return – continued
Accounts and computations
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80 I attach accounts and computations for the period to which this return relates
-
X
-
85 I attach accounts and computations for a different period 90 If you are not attaching the accounts and computations, explain why Supplementary pages enclosed
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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
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130 Cross-border royalties – form CT600H
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135 Supplementary charge in respect of ring fence trades – form CT600I
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140 Disclosure of Tax Avoidance Schemes – form CT600J
-
141 Restitution tax – form CT600K
-
142 Research and Development – form CT600L
-
143 Freeports – form CT600M
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 1 0 1 3 4 9 |
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 1 0 1 3 4 9 |
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 1 0 1 3 4 9 |
|---|---|---|
| 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 1 0 1 3 4 9 |
0 | 0 |
| 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
CT600(2022) Version 3
Page 2
HMRC 04/22
Income – continued
| **175 ** | Annual payments not otherwise charged to Corporation Tax and from which Income Tax has not been deducted |
£ | • | 0 | 0 | |||||||||||||||||
| 180 |
Non-exempt dividends or distributions from non-UK resident companies |
£ | • | 0 | 0 | |||||||||||||||||
| **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(2022) Version 3
HMRC 04/22
Page 3
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
| Financial year (yyyy) |
Amount of profit | Rate of tax % |
Tax | ||||
|---|---|---|---|---|---|---|---|
| 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 of boxes 345, 360, 375, 395, 410 and 425 Marginal relief for ring fence trades Corporation Tax chargeable– box 430 minus box 435 £ • 430 £ • 435 £ • 440 0 0 0 |
CT600(2022) Version 3
HMRC 04/22
Page 4
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 | £ | • | ||||||||||||||
| Calculation of tax outstanding or overpaid | |||||||||||||||||
| **475 ** | Net Corporation Tax liability – box 440 minus box 470 | £ | • | ||||||||||||||
| **480 ** | Tax payable on loans and arrangements to participators | £ | • | ||||||||||||||
| **485 ** | Put an ‘X’ in box 485 if you completed box A70 in the supplementary pages CT600A |
||||||||||||||||
| **490 ** | Controlled Foreign Companies (CFC) tax payable | £ | • | ||||||||||||||
| **495 ** | Bank levy payable | £ | • | ||||||||||||||
| **496 ** | Bank surcharge payable | £ | • | ||||||||||||||
| **500 ** | CFC tax, bank levy and bank surcharge payable | £ | • | ||||||||||||||
| –total of boxes 490, 495 and 496 | |||||||||||||||||
| **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 | £ | 0 | • | 0 | 0 | |||||||||||
| and coronavirus support scheme overpayments | |||||||||||||||||
| –box 510 minus box 515 |
CT600(2022) Version 3
HMRC 04/22
Page 5
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 | £ | 0 | • | 0 | 0 | |||||||||||
| –total of boxes 525, 526 and 527 | |||||||||||||||||
| 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 | £ | • | ||||||||||||||
| ttl f b 545 560 565 d 595 i 525 |
- 605 Tax overpaid including surplus or payable credits – total sum of boxes 545, 560, 565 and 595 minus 525
CT600(2022) Version 3
HMRC 04/22
Page 6
Tax reconciliation – continued
610 Group tax refunds surrendered to this company £ • 615 Research and Development expenditure credits £ • surrendered to this company
Exporter information
During the return period, did the company export goods and/or services to individuals, enterprises or organisations outside the United Kingdom (UK)? 616 Yes – goods 617 Yes – services 618 No – neither Indicators and information 620 Franked investment income/Exempt ABGH distributions £ • 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
Indicators and information
Information about enhanced expenditure
Research and Development (R&D) or creative enhanced expenditure
| **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 | |||||||||||||||||
| 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 | |||||||||||||
Land remediation enhanced expenditure
- 685 Enter the total enhanced expenditure
£
0 0
•
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Information about capital allowances and balancing charges 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 | £ | |||||||||||||||||||||||||
| 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 | £ | |||||||||||||||||||||||
| Capital allowances | Disposal | 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 | £ | |||||||||||||||||||||||||
| 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(2022) Version 3
Page 8
HMRC 04/22
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(2022) Version 3
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HMRC 04/22
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
| 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(2022) Version 3
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HMRC 04/22
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
Zulay Cederberg
980 Date DD MM YYYY 2 0 0 2 2 0 2 3 985 Status Trustee
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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 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 2
E4 to DD MM YYYY 3 1 1 2 2 0 2 2
Claims to exemption ( this section should be completed in all cases)
Charity/CASC repayment reference E5 XR55868
Charity Commission registration number, or E10 1080466
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 Zulay Cederberg
Status
E35 Trustee
Date DD MM YYYY
E40
----- End of picture text -----
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HMRC 04/15
Page 1
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 |
Type of income Amount |
Type of income Amount |
||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Enter total turnover from exempt charitable trading activities |
E50 | £ | • | 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 | E75 | £ | • | 0 | 0 | |||||||||||||
| Gifts of real property received | E80 | £ | • | 0 | 0 | |||||||||||||
| Other sources (not included above) | E85 | £ | • | 0 | 0 | |||||||||||||
| Total of boxes E50 to E85 | E90 | £ | • | 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 |
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 |
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 |
|---|---|---|
| 0 | 0 |
CT600E(2015) Version 3
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HMRC 04/15
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 | £ | |||||||||||||||||||
| 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 | £ | |||||||||||||||||||
| 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 |
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