2023-03-31-accounts

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

40 Broadway Lane Bournemouth BH8 0AA Tel 01202 025252 Mob 07967 735603 steve@bicknells.net

www.bicknells.net www.stevejbicknell.com

DORSET SCRAPSTORE

The Factory Alder Hills Poole Dorset BH12 4AS Dear ,

12 December 2023

Accounts for Period ended 3 1 / 0 3 / 2 0 2 3

Please find attached final accounts for DORSET SCRAPSTORE for the period ended 31/ 03/ 2023 [ including filleted/ abbreviated accounts if appropriate] .

Please review the attached carefully and if you are happy that the accounts can be approved please print out a set of each of the attached documents, obtain appropriate signatures at the foot of each Balance Sheet [ and Directors Report, if relevant] and return the signed documents to this office.

Please do not hesitate to contact us if you have any queries.

Yours sincerely,

Bridget Seve

DORSET SCRAPSTORE

Charity No. 1081569

Company No. 03870643

Trustees' Report and Unaudited Accounts

31 M arch 2023

DORSET SCRAPSTORE Contents

	Pages
Trustees' Annual Report	2 to 5
Independent Examiner's Report	6 to 6
Statement of Financial Activities	7 to 7
Summary Income and Expenditure Account	8 to 8
Balance Sheet	9 to 9
Statement of Cash flows	10 to 10
Notes to the Accounts	11 to 18
Detailed Statement of Financial Activities	19 to 21

Page 1

DORSET SCRAPSTORE Trustees Annual Report

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 M arch 2023.

REFERENCE AND ADM INISTRATIVE DETAILS

Company No. 03870643

Charity No. 1081569

Principal Office

The Factory Alder Hills Poole Dorset BH12 4AS Registered Office The Factory Alder Hills Poole Dorset BH12 4AS

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

P.P. Comber
C. Corr
C.E. Eyre
J.M . Fry	(Resigned 5 December 2022)
J.R. M arsh
Trustees holding title to charity property
John M arsh	Carolyn Corr	Claire Eyre
Philip P Comber (from 15/ 06/ 2022)	Jamie Fry (to 05/ 12/ 2022)

Key M anagement Personnel

Chair Carolyn Corr

Accountants

Bicknell Business Advisers Limited 40 Broadway Lane Bournemouth BH8 0AA

Bankers

Page 2

DORSET SCRAPSTORE Trustees Annual Report

The Co-operative Bank

OBJECTIVES AND ACTIVITIES

The charity seeks to distribute donated materials to provide or assist in the provision of facilities for recreation, education and other leisure time activities for children and adults in Dorset including Bournemouth and Poole so that their education and social welfare is advanced.

The charity further seeks to advance education particularly in connection with the reuse of scrap and waste materials so as to protect the environment.

ACHIEVEM ENTS AND PERFORM ANCE

The financial year ending M arch 2023 has seen a steady growth of the Scrapstore to almost pre-pandemic levels.

A new Charity Director started at the beginning of the 2022 financial year who has brought greater stability by diversifying the supply chain, attracting more diverse volunteer skillsets, increasing community event activity, engagement and marketing which has steadily increased our membership base and notably started applying for Grants to diversify our income streams which is necessary for our ongoing growth.

We retained the experience and knowledge of our former General M anager who became a trustee.

FINANCIAL REVIEW

A Key Performance Indicator for Dorset Scrapstore is the size of our membership base. M embers are the beneficiaries of our charity; getting access to cheap recycled material for arts, crafting and creative projects that would otherwise have gone to landfill, and access to education and skills workshops and events. At the start of the financial year we had 1,398 members, this grew steadily throughout the year to 1,580 due to an increase in engagement events and broadening the appeal of our social media content.

Our ability to offer our services is affected by our income level and ability to cover our costs. This year has been a year of scrutiny and rationalisation of our costs where possible as we have also absorbed extra costs such as the increase in minimum wages and one-off costs clearing some payments required from the Covid period. Our income has stabilised due to the growth in our membership base and greater focus on our pricing whilst ensuring we remain excellent value for money. We see some seasonality in our business, with 97%+ of our income coming through the shop till and the summer being a traditionally quieter period; so success in one of our grant applications gave us a slightly safer financial platform as we went into Winter 2022

Page 3

DORSET SCRAPSTORE

Trustees Annual Report

A key growth area in our services has been in our Home Education offering. We had run a weekly Craft Club for home educated children for over a year previously on a drop-in basis. In September 2022 the format was changed when one of our trustees completed the Arts Award training. Now we offer double sessions of home education workshops every other week and children are able to study for the Arts Awards Discover and Explore. These nationally recognised awards are particularly useful for home educated children as it provides structure and learning opportunities. By April 2023, thirteen children had completed their Arts Award Discover and were starting on the Explore Award. From September 2022 to M arch 2023, 38 children, 8 younger siblings and 33 parents attended the workshops, many of them attending multiple workshops. We are looking at this as a growth area for us to reach out more into the community and train more leaders as we have a waiting list for these services. The impacts have been significant. Attendee feedback includes: "M y daughter has started making her own cards using the embroidery ideas and skills learned at the class. This is something she had not done before trying it at the class in Scrapstore. It has helped enormously with her patience and also her skills confidence. She has been praised by independent parents and artists for her skills which boosts her confidence no end. It is likely over the summer that my daughter will run her own ‘embroidery class’ for her friends to teach them how to make an embroidered card". This is a direct result of her involvement with Scrapstore Arts Awards.

We actively sought collaborations this year enabling us to provide other charities with our goods and support to run more of their projects and attract new supply chains, members and volunteers to us. Closer collaboration with Bournemouth University and the Arts University is helping to spread the reduce-reuse-recycle message through their sustainability teams, attracting new members, increasing supply into us and also attracting volunteers to support our digital needs. We are continuing to welcome more collaborations as part of our growth strategy.

PLANS FOR FUTURE PERIODS

The insights from 2022 led to a renewed 3 year strategy for 2023 to diversify our income streams in order to be able to offer improved services to our beneficiaries. Key to this is investment in our existing volunteers who are the backbone of our charity and attracting new volunteers which is an ongoing challenge for this sector; and also strengthening our community engagement which is a struggle to resource sufficiently at the moment. We close this year with several grant applications in progress to fund a Volunteer Coordinator and Events Coordinator to help us achieve these aims. Q1 2023 has seen a 15% increase in income year-on-year so we are hopeful for the year ahead and continuing to be able to offer our valued services to the community.

STRUCTURE, GOVERNANCE AND M ANAGEM ENT

The charity is controlled by its governing document, a deed of trust and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS102).

Page 4

DORSET SCRAPSTORE Trustees Annual Report

Signed on behalf of the board

C. Corr Trustee

13 December 2023

Page 5

DORSET SCRAPSTORE Independent Examiners Report

Independent Examiner's Report to the trustees of DORSET SCRAPSTORE

I report to the charity trustees on my examination of the financial statements of DORSET SCRAPSTORE for the year ended 31 M arch 2023.

Responsibilities and basis of report

As the charity's trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.

Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe:

accounting records were not kept in accordance with section 386 of the 2006 Act ; or
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination; or
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Steve Bicknell, FCIM A

Bicknell Business Advisers Limited 40 Broadway Lane Bournemouth

BH8 0AA

13 December 2023

Page 6

Statement of Financial Activities

DORSET SCRAPSTORE

for the year ended 31 M arch 2023

		Unrestricted
		funds	Total funds	Total funds
		2023	2023	2022
	Notes	£	£	£
Income and endowments
from:
Donations and legacies	4	605	605	376
Charitable activities	5	66,294	66,294	55,379
Other trading activities	6	647	647	1,010
Other	7	5,490	5,490	6,220

Total		73,036	73,036	62,985
Expenditure on:
Raising funds	8	506	506	1,118
Charitable activities	9	190	190	16
Other	10	73,283	73,283	53,524

Total		73,979	73,979	54,658
Net gains on investments		-	-	-

Net (expenditure)/ income		(943)	(943)	8,327
Transfers between funds		-	-	-

Net (expenditure)/ income before other gains/ (losses)		(943)	(943)	8,327
Other gains and losses

Net movement in funds		(943)	(943)	8,327
Reconciliation of funds:
Total funds brought forward		15,164	15,164	6,837

Total funds carried forward		14,221	14,221	15,164

Page 7

DORSET SCRAPSTORE

Summary Income and Expenditure Account

for the year ended 31 M arch 2023

	2023	2022
	£	£
Income	73,036	62,984

Gross income for the year	73,036	62,984
Expenditure	73,979	54,657

Total expenditure for the year	73,979	54,657
Net (expenditure)/ income before tax
for the year	(943)	8,327

Net (expenditure )/ income for the year	(943)	8,327

Page 8

DORSET SCRAPSTORE

Balance Sheet

at 31 M arch 2023

Company No.	03870643	Notes	2023	2022
			£	£
Fixed assets
Tangible assets		12	-	-
Current assets
Stocks		13	-	205
Debtors		14	806	957
Cash at bank and in hand			14,260	22,313

			15,066	23,475
Creditors:Amount falling due within one year		15	(845)	(8,311)

Net current assets			14,221	15,164
Total assets less	current liabilities		14,221	15,164

Net assets excluding pension asset or liability			14,221	15,164

Total net assets			14,221	15,164

The funds of the	charity
Restricted funds		17
Unrestricted funds		17
General funds			14,221	15,164

			14,221	15,164
Reserves		17

Total funds			14,221	15,164

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 31 M arch 2023 the company was entitled to exemption 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 13 December 2023

And signed on its behalf by:

C. Corr Trustee

13 December 2023

Page 9

DORSET SCRAPSTORE Statement of Cash flows

for the year ended 31 M arch 2023

	2023	2022
	£	£
Cash flows from operating activities
Net (expenditure)/ income per Statement of Financial Activities	(943)	8,327
Adjustments for:
Dividends, interest and rents from investments	(5,490)	(6,220)
Decrease/ (Increase) in stocks	205	(5)
Decrease in trade and other receivables	151	1,471
Increase/ (Decrease) in trade and other payables	95	(6,503)

Net cash used in operating activities	(5,982)	(2,930)
Cash flows from investing activities
Dividends, interest and rents from investments	5,490	6,220

Net cash from investing activities	5,490	6,220

Net cash from financing activities	-	-
Net (decrease)/ increase in cash and cash equivalents	(492)	3,290
Cash and cash equivalents at the beginning of the year	22,313	16,598

Cash and cash equivalents at the end of the year	21,821	19,888
Components of cash and cash equivalents
Cash and bank balances	14,260	22,313

	14,260	22,313

Page 10

DORSET SCRAPSTORE Notes to the Accounts

for the year ended 31 M arch 2023

1 Accounting policies

Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) - (Charities SORP (FRS102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

Income

Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA.
Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/ donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/ (losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/ (losses) on This includes any gain or loss on the sale of investments. investment assets

Page 11

DORSET SCRAPSTORE Notes to the Accounts

Expenditure

Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/ independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs. Other expenditure These are support costs not allocated to a particular activity.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Page 12

DORSET SCRAPSTORE

Notes to the Accounts

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

M onetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/ expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

Page 13

DORSET SCRAPSTORE

Notes to the Accounts

3 Statement of Financial Activities - prior year

Unrestricted

	Unrestricted
	funds	Total funds
	2022	2022
	£	£
Income and endowments from:
Donations and legacies	375	375
Charitable activities	55,379	55,379
Other trading activities	1,010	1,010
Other	6,220	6,220

Total	62,984	62,984
Expenditure on:
Raising funds	1,118	1,118
Charitable activities	16	16
Other	53,523	53,523

Total	54,657	54,657

Net income	8,327	8,327

Net income before other
gains/ (losses)	8,327	8,327
Other gains and losses:

Net movement in funds	8,327	8,327
Reconciliation of funds:
Total funds brought forward	6,837	6,837

Total funds carried forward	15,164	15,164

4 Income from donations and legacies

Income from donations and legacies
	Unrestricted	Total	Total
		2023	2022
	£	£	£
Donations	605	605	376

	605	605	376

The charity relies on donation of scrap materials to generate its income described as Scrap Sales

Donated goods, facilities and services received

Donations received 1	Total 2023 £ 606 606	Total 2022 £ 376 376

Page 14

DORSET SCRAPSTORE

Notes to the Accounts

5 Income from charitable activities

		Unrestricted	Total	Total
			2023	2022
		£	£	£
	M embership	9,569	9,569	10,384
	Scrap Sales	52,913	52,913	39,761
	Workshops	3,812	3,812	5,234

		66,294	66,294	55,379

6	Income from other trading activities
		Unrestricted	Total	Total
			2023	2022
		£	£	£
	Shop Sales	647	647	1,010

		647	647	1,010

7	Other income
		Unrestricted	Total	Total
			2023	2022
		£	£	£
	Grants	5,000	5,000	857
	HM RC JRS	-	-	5,238
	Other	490	490	125

		5,490	5,490	6,220

8	Expenditure on raising funds
		Unrestricted	Total	Total
			2023	2022
		£	£	£
	Costs of generating voluntary
	income
	Donations	-	-	127
	Fundraising trading costs
	Shop Sales	506	506	991

		506	506	1,118

9	Expenditure on charitable activities
		Unrestricted	Total	Total
			2023	2022
		£	£	£
	Expenditure on charitable
	activities
	Workshops	190	190	16
	Governance costs

		190	190	16

Page 15

DORSET SCRAPSTORE Notes to the Accounts

10 Other expenditure

10	Other expenditure
		Unrestricted	Total	Total
			2023	2022
		£	£	£
	Employee costs	51,008	51,008	33,125
	M otor and travel costs	4,783	4,783	2,712
	Premises costs	13,314	13,314	13,356
	General administrative costs	3,032	3,032	2,473
	Legal and professional costs	1,146	1,146	1,858

		73,283	73,283	53,524

11	Staff costs
		2023		2022
	Salaries and wages	49,830		32,857
	Pension costs	402		-

		50,232		32,857

	No employee received emoluments in excess of £60,000.
	Total employee benefits received by key management personnel	-		32,857
	The average monthly number of full time equivalent employees during the year		was as follows:
		2023		2022
		Number		Number
	Staff	6		6

		6		6

	The charity has signed up to a NEST pension scheme.
12	Tangible fixed assets
			£	£
	Cost or revaluation
	At 1 April 2022		2,000	2,000
	Disposals		(2,000)	(2,000)

	At 31 M arch 2023		-	-

	Depreciation and
	impairment
	At 1 April 2022		2,000	2,000
	Disposals		(2,000)	(2,000)

	At 31 M arch 2023		-	-

	Net book values
	At 31 M arch 2023		-	-

	At 31 M arch 2022		-	-

Page 16

DORSET SCRAPSTORE Notes to the Accounts

13 Stocks

13	Stocks
			2023		2022
			£		£
	Raw materials and consumables		-		205

			-		205

14	Debtors
			2023		2022
			£		£
	Trade debtors		100		123
	Prepayments and accrued income		706		834

			806		957

15	Creditors:
	amounts falling due within one year
			2023		2022
			£		£
	Trade creditors		5		-
	Other taxes and social security		178		186
	Other creditors		98		-
	Accruals		564		8,125

			845		8,311

16	Deferred Income
	M ovement of the deferred income shown in Creditors: amounts falling due within one year
			2023		2022
			£		£
	At 1 April		-		6,575
	Released in current year		-		(6,575)
17	M ovement in funds
			Incoming
			resources
					At 31
			(including	Resources	M arch
			other	expended	2023
		At 1 April	gains/ losses
		2022	)
			£	£	£
	Restricted funds:
	Unrestricted funds:
	General funds	15,164	73,036	(73,979)	14,221

	Total funds	15,164	73,036	(73,979)	14,221
18	Analysis of net assets between funds
				Unrestricted
					Total
				funds
				£	£
	Net current assets			14,221	14,221

				14,221	14,221

Page 17

DORSET SCRAPSTORE

Notes to the Accounts

19 Reconciliation of net debt

				At 31
		At 1 April		M arch
		2022	Cash flows	2023
		£	£	£
Cash and cash equivalents		22,313	(8,053)	14,260

		22,313	(8,053)	14,260

Net debt		22,313	(8,053)	14,260

Commitments
*Operating*	*lease commitments*
Annual commitments under non-cancellable operating leases are as follows:
	2023	2023	2022	2022
	Land and		Land and
		Other		Other
	buildings		buildings
	£	£	£	£
Operating	leases with expiry date:
*Pension commitments*
		2023		2022
		£		£
The pension cost charge to the company
amounted	to:	402		-

20 Commitments

21 Related party disclosures

Controlling party

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 18

DORSET SCRAPSTORE

Detailed Statement of Financial Activities

for the year ended 31 M arch 2023

	Unrestricted
	funds	Total funds	Total funds
	2023	2023	2022
	£	£	£
Income and endowments from:
Donations and legacies
Donations	605	605	376

	605	605	376

Charitable activities
M embership	9,569	9,569	10,384
Scrap Sales	52,913	52,913	39,761
Workshops	3,812	3,812	5,234

	66,294	66,294	55,379

Other trading activities
Shop Sales	647	647	1,010

	647	647	1,010

Other
Grants	5,000	5,000	857
HM RC JRS	-	-	5,238
Other	490	490	125

	5,490	5,490	6,220

Total income and endowments	73,036	73,036	62,985
Expenditure on:
Costs of generating donations and
legacies
Donations	-	-	127

	-	-	127

Costs of other trading activities
Shop Sales	506	506	991

	506	506	991

Total of expenditure on raising	506	506	1,118
funds
Charitable activities
Workshops	190	190	16

	190	190	16

Total of expenditure on charitable	190	190	16
activities
Employee costs
Salaries/ wages	49,830	49,830	32,857
Pension costs	402	402	-
Staff entertainment	396	396	176
Staff training	235	235	5

Page 19

DORSET SCRAPSTORE

Detailed Statement of Financial Activities

Staff welfare	145	145	87

	51,008	51,008	33,125

M otor and travel costs
Vehicles - General costs	444	444	292
Vehicles - Fuel	1,388	1,388	1,097
Vehicles - Insurance and licences	392	392	485
Vehicles - Repairs and maintenance	2,559	2,559	838

	4,783	4,783	2,712

Premises costs
Rent	13,314	13,314	13,356

	13,314	13,314	13,356

General administrative costs,
including depreciation and
amortisation
Bank charges	915	915	682
General insurances	510	510	553
Postage and couriers	8	8	-
Software, IT support and related	678	678	641
costs
Stationery and printing	355	355	178
Subscriptions	277	277	241
Sundry expenses	154	154	38
Telephone, fax and broadband	135	135	140

	3,032	3,032	2,473

Legal and professional costs
Audit/ Independent examination	300	300	300
fees
Accountancy and bookkeeping	742	742	825
Other legal and professional	104	104	733
costs

	1,146	1,146	1,858


Total of expenditure of other costs	73,283	73,283	53,524
Total expenditure	73,979	73,979	54,658
Net gains on investments	-	-	-

Net (expenditure)/ income	(943)	(943)	8,327

Net (expenditure)/ income before other gains/ (losses)	(943)	(943)	8,327
Other Gains	-	-	-

Net movement in funds	(943)	(943)	8,327

Reconciliation of funds:
Total funds brought forward	15,164	15,164	6,837

Page 20

DORSET SCRAPSTORE Detailed Statement of Financial Activities

14,221 14,221

Total funds carried forward

15,164

Page 21

40 Broadway Lane Bournemouth BH8 0AA Tel 01202 025252 Mob 07967 735603 steve@bicknells.net www.bicknells.net www.stevejbicknell.com 12 December 2023

DORSET SCRAPSTORE The Factory Alder Hills Poole Dorset DearBH12 ,4AS

Re: Corporation Tax Return for Period ending 3 1 / 0 3 / 2 0 2 3

We enclose a summary of your tax return entries, covering income for the year ended 31/ 03/ 2023, that has been prepared from information you have supplied.

HM Revenue & Customs regard the completion of the tax return as your personal responsibility. Therefore please ensure that we have been provided with all of the necessary information and carefully check that this has been accurately represented on your tax return.

Once you are also satisfied that the information on the tax return is complete, please sign the declaration enclosed and return to us as soon as possible. We are obliged to hold a copy of your approval before we can file the return with HMRC.

Yours sincerely,

Anish Jose

DORSET SCRAPSTORE (UTR: 4448212012) - Prepared by: Bicknell Business Advisers Limited on 12/ 12/ 2023 at 12: 16

IRmark: X5GMZBZZZQRVQVDIFD3FN5YHDHFSW53L


Adjustment of Profits Computation Turnover from Trade or Profession - Profit Per Accounts - Addback: Disallowable expenditure and non-trade losses Bad debts Confirm the appropriate addback has been made Enter Y - Entertaining Confirm the appropriate addback has been made Enter Y - - - Adjusted Trading Profits -

For period 01/04/2022 to 31/03/2023

Page 1

Corporation Tax Calculation
Adjusted
Trading
Profits
Bank, etc.
Interest &
NTLR Profits
Property
Business
Profits
Non-trading
Gains on
IFAs
Chargeable
Gains
Total Profits
Current Period Profits
-
-
-
-
-
-
Brought Forward
Losses/ Deficits used in
this Computation
Pre
1st
April
2017
Trading Losses
-
NTLR Deficits
-
-
-
-
Property Business Losses
-
-
-
-
-
Non-trading Losses on Intangible Fixed Assets
-
-
-
-
-
Post
1st
April
2017
Trading Losses
-
-
-
-
-
NTLR Deficits
-
-
-
-
-
Property Business Losses
-
-
-
-
-
Non-trading Losses on Intangible Fixed Assets
-
-
-
-
-
Sub-totals
-
-
-
-
-
-
Trading Losses carried back from later period
-
-
-
-
-
Current Period
Losses/ Deficits used in
this Computation
against General Profits
Pre
1st
April
2017
Trading Losses
-
-
-
-
NTLR Deficits
-
-
-
-
Property Business Losses
-
-
-
-
Non-trading Losses on Intangible Fixed Assets
-
-
-
-
Post
1st
April
2017
Trading Losses
-
-
-
-
NTLR Deficits
-
-
-
-
Property Business Losses
-
-
-
-
Non-trading Losses on Intangible Fixed Assets
-
-
-
-
Sub-totals
-
-
-
-
-
-
Qualifying Donations
-
Used Against Total Profits
-
-
Charges Surrendered as Group Relief
-
Group Relief
-
Group Relief for Carried Forward Losses
-
Profits Chargeable to Corporation Tax
-

For period 01/04/2022 to 31/03/2023

Page 2

DORSET SCRAPSTORE (UTR: 4448212012)

IRmark: X5GMZBZZZQRVQVDIFD3FN5YHDHFSW53L

Prepared by: Bicknell Business Advisers Limited on 12/ 12/ 2023 at 12: 16


Corporation Tax Payable														Financial			Amount		Rate of tax
														Year			of Profit		%		Tax

														2022				-			-


																		Corporation Tax			-

																		M arginal relief			-

																Corporation Tax Chargeable					-



Losses M emorandum

							Pre 1	April	2017								Post 1	April 2017

					Adjusted				Property		Non-trading			Adjusted					Property		Non-trading
					Trading		NTLR		Business			Losses on		Trading			NTLR		Business		Losses on
					Losses		Deficits		Losses				IFAs	Losses			Deficits		Losses		IFAs

Brought Forward						-		-		-			-		-			-		-	-


Used in this Computation						-		-		-			-		-			-		-	-


Surrendered for Group Relief															-			-		-	-


Current Period						-		-		-			-		-			-		-	-



Surrendered for Group Relief						-		-		-			-		-			-		-	-


Carried back to Earlier Period						-		-							-			-


	Terminal loss/ April 2020 -
	M	arch 2022 loss carry back		N
			claim? [Y/ N]


Carried Forward Losses After Reliefs Taken						-		-		-			-		-			-		-	-


	Company in a group? [Y/ N]			N

For period 01/04/2022 to 31/03/2023

Page 3

DORSET SCRAPSTORE (UTR: 4448212012) - Prepared by: Bicknell Business Advisers Limited on 12/ 12/ 2023 at 12: 16

IRmark: X5GMZBZZZQRVQVDIFD3FN5YHDHFSW53L

M arginal Relief Calculation

Financial years	Associated	Associated
beginning 1 April	Companies
2022		-	n/ a	-	n/ a	x	n/ a	x	n/ a	=	n/ a

							n/ a
n/ a		-	n/ a	-	n/ a	x	n/ a	x	n/ a	=	n/ a

							n/ a
Distributions		Received
			-
to be Included	with Profits							Total M arginal Relief		=	n/ a

For period 01/04/2022 to 31/03/2023

Page 4

DORSET SCRAPSTORE (UTR: 4448212012) - Prepared by: Bicknell Business Advisers Limited on 12/ 12/ 2023 at 12: 16

IRmark: X5GMZBZZZQRVQVDIFD3FN5YHDHFSW53L


Calculation of Brought Forward Losses Restriction Trading profit Non Trading Profit Total Qualifying profits: Post 1 April 2017 profits chargeable to corporation tax - - - Deductions allowance (5,000,000) - (5,000,000) Relevant profits - - - 50% of relevant profits [if relevant profits > 0] - - - Deductions allowance 5,000,000 - 5,000,000 Relevant maximum post 1 April 2017 brought forward losses available 5,000,000 - 5,000,000 Total profits in the period - - - Deductions allowance: Post 1 April 2017 brought forward losses claimed - - -

Calculation of Brought Forward Losses Restriction
Trading
profit
Non Trading
Profit
Total
Qualifying profits: Post 1 April 2017 profits chargeable to corporation tax
-
-
-
Deductions allowance
(5,000,000)
-
(5,000,000)
Relevant profits
-
-
-
50% of relevant profits [if relevant profits > 0]
-
-
-
Deductions allowance
5,000,000
-
5,000,000
Relevant maximum post 1 April 2017 brought forward losses available
5,000,000
-
5,000,000
Total profits in the period
-
-
-
Deductions allowance: Post 1 April 2017 brought forward losses claimed
-
-
-

For period 01/04/2022 to 31/03/2023

Page 5

DORSET SCRAPSTORE (UTR: 4448212012) - Prepared by: Bicknell Business Advisers Limited on 12/ 12/ 2023 at 12: 16

IRmark: X5GMZBZZZQRVQVDIFD3FN5YHDHFSW53L

HM Revenue & Customs

Company Tax Return CT600 (2023) 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.

Northern Ireland

Put an ‘X’ in the appropriate box(es) below	Put an ‘X’ in the appropriate box(es) below	Put an ‘X’ in the appropriate box(es) below	Put an ‘X’ in the appropriate box(es) below	Put an ‘X’ in the appropriate box(es) below
5 NI trading activity		6 SME

7 NI employer		8 Special circumstances

About this return

This is the tax return for the company named above, for the period below

This is the tax return for the company named above, for the period below	This is the tax return for the company named above, for the period below	This is the tax return for the company named above, for the period below	This is the tax return for the company named above, for the period below
30 from DD/MM/YYYY 35 to DD/MM/YYYY
	01/04/2022	ct2023v1	31/03/2023
Put an ‘X’ in the appropriate box(es) below

40 A repayment is due for this return period

45 Claim or relief affecting an earlier period

50 Making more than one return for this company now

55 This return contains estimated figures

60 Company part of a group that is not small

65 Notice of disclosable avoidance schemes

Transfer Pricing

70 Compensating adjustment claimed

75 Company qualifies for SME exemption

For period 01/04/2022 to 31/03/2023

Page 1

DORSET SCRAPSTORE (UTR: 4448212012) - Prepared by: Bicknell Business Advisers Limited on 12/ 12/ 2023 at 12: 16

IRmark: X5GMZBZZZQRVQVDIFD3FN5YHDHFSW53L

- About this return continued

Accounts and computations	Accounts and computations	Accounts and computations
80 I attach accounts and computations for the period to which this return relates		X

85 I attach accounts and computations for a different period

90 If you are not attaching the accounts and computations, explain why

	PDF accounts attached with explanation

Supplementary pages enclosed

95 Loans and arrangements to participators by close companies -form CT600A

100 Controlled foreign companies and foreign permanent establishment exemptions, hybrid and other mismatches -form CT600B
105 Group and consortium -form CT600C

110 Insurance -form CT600D

115 Charities and Community Amateur Sports Clubs (CASCs) -form CT600E		X

120 Tonnage Tax -form CT600F

125 Northern Ireland -form CT600G

130 Cross-border Royalties -form CT600H

135 Supplementary charge in respect of ring fence trades -form CT600I

140 Disclosure of Tax Avoidance Schemes -form CT600J

141 Restitution Tax -form CT600K

142 Research and Development -form CT600L

143 Freeports –form CT600M

144 Residential property developer tax -form CT600N

For period 01/04/2022 to 31/03/2023

Page 2

DORSET SCRAPSTORE (UTR: 4448212012) - Prepared by: Bicknell Business Advisers Limited on 12/ 12/ 2023 at 12: 16

IRmark: X5GMZBZZZQRVQVDIFD3FN5YHDHFSW53L

- Income continued


	175	Annual payments not otherwise charged to Corporation Tax and from which Income Tax has not been deducted	-

	180	Non-exempt dividends or distributions from non-UK resident companies	-



	185	Income from which Income Tax has been deducted	-



	190	Income from a property business	-


	195	Non-trading gains on intangible fixed assets	-


	200	Tonnage Tax profits	-


	205	Income not falling under any other heading	-

Chargeable gains

	210	Gross chargeable gains	-


	215	Allowable losses including losses brought forward	-


	220	Net chargeable gains -box 210 minus box 215	-

Profits before deductions and reliefs


	225	Losses brought forward against certain investment income	-

	230	Non-trade deficits on loan relationships (including interest) and derivative contracts (financial instruments) brought forward set against non-trading profits	-
	235	Profits before other deductions and reliefs -net sum of boxes 165 to 205 and 220 minus sum of boxes 225 and 230	-



Deductions and reliefs


	240	Losses on unquoted shares	-


	245	Management expenses	-

	250	UK property business losses for this or previous accounting period	-


	255	Capital allowances for the purposes of management of the business	-


	260	Non-trade deficits for this accounting period from loan relationships and derivative contacts (financial instruments)	-

For period 01/04/2022 to 31/03/2023

Page 3

DORSET SCRAPSTORE (UTR: 4448212012) - Prepared by: Bicknell Business Advisers Limited on 12/ 12/ 2023 at 12: 16

IRmark: X5GMZBZZZQRVQVDIFD3FN5YHDHFSW53L

- Deductions and reliefs continued


263 Carried forward non-trade deficits from loan relationships and derivative contracts (financial instruments) -	-

265 Non-trading losses on intangible fixed assets	-

275 Total trading losses of this or a later accounting period	-

280 Put an ‘X’ in box 280 if amounts carried back from later accounting periods are included in box 275

285 Trading losses carried forward and claimed against total profits	-

290 Non-trade capital allowances	-

295 Total of deductions and reliefs –total of boxes 240 to 275, 285 and 290	-

300 Profits before qualifying donations and group relief –box 235 minus box 295 -	-

305 Qualifying donations	-

310 Group relief	-

312 Group relief for carried forward losses	-

315 Profits chargeable to Corporation Tax –box 300 minus boxes 305, 310 and 312	-

320 Ring fence profits included	-

325 Northern Ireland profits included	-

Tax calculation

326 Number of associated companies in this period 327 Associated companies in the first financial year 328 Associated companies in the second financial year 329 Put an ‘X’ in box 329 if the company claims to be charged at the small companies’ rate on any part of its profits or is claiming marginal rate relief

Enter how much profit has to be charged and at what rate


	Financial year (yyyy)		Amount of profit		Rate of tax %		Tax

330		335	-	340	-	345		-

		350	-	355		360		-

		365	-	370		375		-

380		385	-	390	-	395		-

		400	-	405		410		-

		415	-	420		425		-

For period 01/04/2022 to 31/03/2023

Page 4

DORSET SCRAPSTORE (UTR: 4448212012) - Prepared by: Bicknell Business Advisers Limited on 12/ 12/ 2023 at 12: 16

IRmark: X5GMZBZZZQRVQVDIFD3FN5YHDHFSW53L

- Tax calculation continued

Corporation Tax -total of boxes 345, 360, 375, 395, 410 and 425 430 -	Corporation Tax -total of boxes 345, 360, 375, 395, 410 and 425 430 -	Corporation Tax -total of boxes 345, 360, 375, 395, 410 and 425 430 -

Marginal relief	435	-

Corporation Tax chargeable -box 430 minus box 435	440

For period 01/04/2022 to 31/03/2023

Page 5

DORSET SCRAPSTORE (UTR: 4448212012) - Prepared by: Bicknell Business Advisers Limited on 12/ 12/ 2023 at 12: 16

IRmark: X5GMZBZZZQRVQVDIFD3FN5YHDHFSW53L

- Calculation of tax outstanding or overpaid continued


	497		Residential property developer tax (RPDT) payable	-


	500		CFC tax, bank levy and bank surcharge payable -total of box 490, 495, 496 and 497	-

	501		EOGPL payable	-


	505		Supplementary charge (ring fence trades) payable	-


	510		Tax chargeable -total of boxes 475, 480, 500, 501 and 505	-


	515		Income Tax deducted from gross income included in profits	-


	520		Income Tax repayable to the company	-

	525		Self-assessment of tax payable before restitution tax and coronavirus support scheme overpayments –box 510 minus box 515	-

	526		Coronavirus support schemes overpayment now due –total of boxes 471 and 474 minus boxes 472 and 473	-

	527		Restitution tax	-



	528		Self-assessment of tax payable – total of boxes 525, 526 and 527	-

Tax		reconciliation


	530		Research and Development credit	-


	535		(Not currently used)


	540		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	-

For period 01/04/2022 to 31/03/2023

Page 6

DORSET SCRAPSTORE (UTR: 4448212012) - Prepared by: Bicknell Business Advisers Limited on 12/ 12/ 2023 at 12: 16

IRmark: X5GMZBZZZQRVQVDIFD3FN5YHDHFSW53L

- Tax reconciliation continued

	580		Capital allowances 525, 570 and 575	Capital allowances 525, 570 and 575	Capital allowances 525, 570 and 575	Capital allowances 525, 570 and 575	Capital allowances 525, 570 and 575	first-year tax credit payable -boxes 545,	first-year tax credit payable -boxes 545,	first-year tax credit payable -boxes 545,	first-year tax credit payable -boxes 545,	560 and 565 minus boxes	560 and 565 minus boxes				-


	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 and 595 minus 525									of boxes 545, 560, 565					-

	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 the United Kingdom (UK)?										services to individuals, enterprises or organisations outside

	616		Yes - goods						617	Yes – services					618	No – neither

Indicators and					information


	620		Franked investment income/Exempt ABGH distributions														-


	625		Number of 51% group companies														-


			Put an ‘X’ in	the relevant boxes, if in the period, the company:


	630		should have made (whether it has or not) instalment payments as (Instalment Payments) Regulations										a large company under		the Corporation Tax
	631		should have made (whether it has or not) instalment payments as (Instalment Payments) Regulations										a very large company	under the Corporation Tax

	635		is within a group payments arrangement for								the period


	640		has written down or sold intangible assets


	645		has made cross-border royalty payments


	647		Eat Out to Help Out Scheme: reimbursed discounts included									as taxable income					-

For period 01/04/2022 to 31/03/2023

Page 7

DORSET SCRAPSTORE (UTR: 4448212012) - Prepared by: Bicknell Business Advisers Limited on 12/ 12/ 2023 at 12: 16

IRmark: X5GMZBZZZQRVQVDIFD3FN5YHDHFSW53L

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	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	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

656 Put an ‘X’ in box 656 to confirm that a R&D claim notification form has been submitted

657 Put an ‘X’ in box 657 to confirm that an additional information form has been submitted

659 R&D expenditure qualifying for SME R&D relief		-

660	R&D enhanced expenditure	-

665	Creative enhanced expenditure	-

670 R&D and creative enhanced expenditure - total box 660 and 665		-

675 R&D enhanced expenditure of an SME on work subcontracted to it by a large company -		-
680 Vaccine research expenditure		-

For period 01/04/2022 to 31/03/2023

Page 8

DORSET SCRAPSTORE (UTR: 4448212012) - Prepared by: Bicknell Business Advisers Limited on 12/ 12/ 2023 at 12: 16

IRmark: X5GMZBZZZQRVQVDIFD3FN5YHDHFSW53L

Information about capital allowances and balancing charges

Allowances and charges in calculation of trading profits and losses

Capital allowances Balancing charges	Capital allowances Balancing charges	Capital allowances Balancing charges	Capital allowances Balancing charges	Capital allowances 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 cars	726	-	727	-

Allowances and charges not included in calculation of trading profits and losses

Capital allowances Balancing charges	Capital allowances Balancing charges	Capital allowances Balancing charges	Capital allowances Balancing charges	Capital allowances 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 cars	751	-	752	-

For period 01/04/2022 to 31/03/2023

Page 9

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IRmark: X5GMZBZZZQRVQVDIFD3FN5YHDHFSW53L

Qualifying expenditure

760 Machinery and plant on which first year allowance is claimed -	760 Machinery and plant on which first year allowance is claimed -	760 Machinery and plant on which first year allowance is claimed -

765 Designated environmentally friendly machinery and plant	-

770 Machinery and plant on long-life assets and integral features	-

771 Structures and buildings	-

772 Machinery and plant - super-deduction	-

773 Machinery and plant - special rate allowance	-

775 Other machinery and plant	-

Losses, deficits and excess amounts

Amount arising

Amount Maximum available for surrender as group relief	Amount Maximum available for surrender as group relief	Amount Maximum available for surrender as group relief	Amount Maximum available for surrender as group relief	Amount Maximum available for surrender as group relief

Losses of trades carried on wholly or partly in the UK 780 - 785 -	780	-	785	-

Losses of trades carried on wholly outside the UK 790 -	790	-

Non-trading deficits on loan relationships and derivative contracts 795 - 800 -	795	-	800	-

UK property business losses 805 - 810 -	805	-	810	-
Overseas property business losses	815	-

Losses from miscellaneous transactions	820	-

Capital losses	825	-

Non-trading losses on intangible fixed assets 830 - 835 -	830	-	835	-

Excess amounts

Amount Maximum available for surrender as group relief	Amount Maximum available for surrender as group relief	Amount Maximum available for surrender as group relief	Amount Maximum available for surrender as group relief	Amount Maximum available for surrender as group relief
Non-trading capital allowances 840 -			840	-
Qualifying donations			845	-

Management expenses	850	-	855	-

For period 01/04/2022 to 31/03/2023

Page 10

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IRmark: X5GMZBZZZQRVQVDIFD3FN5YHDHFSW53L

Northern Ireland information


856	-

Overpayments and repayments

Small repayments


	860	Do not repay sums of		-	or less.


		Read the overpayments and repayments section of the Company Tax Return Guide for specific guidance on when and how to make an entry in this box.


Repayments for the period covered by this return

	865	Repayment of Corporation Tax				-


	870	Repayment of Income Tax				-


	875	Payable Research and Development tax	credit			-


	880	Payable Research and Development expenditure credit				-


	885	Payable 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.	Including surrenders under the Instalment Payments Regulations.	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) below
the joint Notice is attached		905
or
will follow		910

915	Please stop repayment of the following amount until we send you the Notice		-

For period 01/04/2022 to 31/03/2023

Page 11

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IRmark: X5GMZBZZZQRVQVDIFD3FN5YHDHFSW53L

Bank details (for person to whom a repayment is to be made)

920 Name of bank or building society	920 Name of bank or building society	920 Name of bank or building society	920 Name of bank or building society	920 Name of bank or building society	920 Name of bank or building society	920 Name of bank or building society	920 Name of bank or building society	920 Name of bank or building society	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	945 Complete the authority below if you want the repayment to be made 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)



		Postcode

965	Nominee reference

to receive payment on company's behalf

970	Name

Declaration

Declaration I declare that the information I have given on this Company Tax Return and any supplementary pages is correct and complete to the best of my knowledge and belief.

I understand that giving false information in the return, or concealing any part of the company’s profits or tax payable, can lead to both the company and me being prosecuted.


975	Name

	C Corr



980	Date DD/MM/YYYY

	13/12/2023	13/12/2024


985	Status

	Chair of Trustees

For period 01/04/2022 to 31/03/2023

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IRmark: X5GMZBZZZQRVQVDIFD3FN5YHDHFSW53L

HM Revenue & Customs

Company Tax Return – supplementary page Charities and Community Amateur Sports Clubs (CASCs) CT600E (2015) Version 3 for accounting periods starting on or after 1 April 2015

Guidance

Guidance about when and how to complete this supplementary page can be found in the CT600 Guide.

For further information read What supplementary pages do I need to complete and include as part of the Company Tax Return? to find out what supplementary pages you need to complete.

Also, read the Important points about all supplementary pages and CT600E – Charities and Community Amateur Sports Clubs (CASCs) for further guidance about completing this supplementary page.

Claims to exemption (this section should be completed in all cases)

Charity/CASC repayment reference E5	Charity/CASC repayment reference E5	Charity/CASC repayment reference E5

Charity Commission registration number, or Scottish Charity number (if applicable) E10 1081569	E10	1081569

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 gains (Also put an ‘X’ in box E15 if the company was a charity/CASC but had no income or gains in the period) E15 X	E15	X

All income and gains are exempt from tax and have been, will be, applied for charitable or qualifying purposes only E20 X	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 completed form CT600 E25	E25

I claim exemption from tax

Name	E30	C Corr

Status	E35	Chair of Trustees

Date_DD/MM/YYYY_	E40	13/12/2023

For period 01/04/2022 to 31/03/2023

Page 1

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IRmark: X5GMZBZZZQRVQVDIFD3FN5YHDHFSW53L

Repayments

To make a repayment claim for the period covered by these supplementary pages, please register and enrol to use the Charities Online service. See CT600 guide for further information. E45 Put an ‘X’ in the box if during the period covered by these supplementary pages you have over claimed tax

Information required

Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.

Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.

Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity's/CASC'S accounts for the period covered by this return. Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.	Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity's/CASC'S accounts for the period covered by this return. Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.	Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity's/CASC'S accounts for the period covered by this return. Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.
Type of income Amount

Enter total turnover from exempt charitable trading activities	E50	73,036

Investment income - exclude any amounts included on form CT600	E55	-

UK land and building - exclude any amounts included on form CT600	E60	-

Gift Aid - exclude any amounts included on form CT600	E65	-

From other charities - exclude any amounts included on form CT600	E70	-

Gifts of shares or securities received	E75	-

Gifts of real property received	E80	-

Other sources (not included above)	E85	-

Total of boxes E50 to E85	E90	73,036

Enter details of expenditure as shown in the charity's/CASC's accounts for the period covered by these supplementary pages

Type of expenditure Amount

Trading costs in relation to exempt charitable activities (in box E50)	E95	73,979

UK land and buildings costs in relation to exempt charitable activities (in box E60) E100 -	E100	-
All general administration/governance costs	E105	-

All grants and donations made within the UK	E110	-

All grants and donations made outside the UK	E115	-

Other expenditure not included above, or not used in calculating figures entered on the form CT600 E120 -	E120	-
Total of boxes E95 to E120	E125	73,979

For period 01/04/2022 to 31/03/2023

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IRmark: X5GMZBZZZQRVQVDIFD3FN5YHDHFSW53L

Information required

Charity/CASC assets

Charity/CASC assets	Charity/CASC assets	Charity/CASC assets	Charity/CASC assets	Charity/CASC assets
Disposals in period Held at the end of the period
(total consideration received) (use accounts figures)

Tangible fixed assets	E130	-	E135	-

UK investments	E140	-	E145	-
(excluding controlled companies)

Shares in, and loans to, controlled companies E150 - E155 -	E150	-	E155	-
Overseas investments	E160	-	E165	-

Loans and non-trade debtors			E170	-

Other current assets			E175	14,221

Qualifying investments and loans			E180
Applies to charities only. See CT600 guide

Value of any non-qualifying investments and loans			E185	-
Applies to charities only. See CT600 guide

Number of subsidiary or associated companies the charity controls at the end of the period. Exclude companies that were dormant throughout the period E190 -			E190	-

For period 01/04/2022 to 31/03/2023

Page 3

IRmark: X5GMZBZZZQRVQVDIFD3FN5YHDHFSW53L

UTR: 4448212012

Corporation Tax Return for Period 0 1 / 0 4 / 2 0 2 2 to 3 1 / 0 3 / 2 0 2 3 for DORSET SCRAPSTORE

Corporation Tax Paym ent Schedule

Corporation tax due after deduction of any income tax	0.00
Tax credits	0.00
Tax already paid	0.00
Tax outstanding	0.00

Norm al paym ent date ( non-quarterly payer)

Balancing payment 01 January 2024

Page 1 of 1

Prepared by: Bicknell Business Advisers Limited on 12/ 12/ 2023 at 12: 16

1 Company name DORSET SCRAPSTORE	1 Company name DORSET SCRAPSTORE	1 Company name DORSET SCRAPSTORE

2 Company registration number	03870643

3 Tax reference	4448212012

4 Type of company		8

E1 Company name DORSET SCRAPSTORE	E1 Company name DORSET SCRAPSTORE	E1 Company name DORSET SCRAPSTORE

E2	Tax reference	4448212012
Period covered by this supplementary page (cannot exceed 12 months)
E3	from DD/MM/YYYY	01/04/2022

E4	to DD/MM/YYYY	31/03/2023

Accounts for Period ended 3 1 / 0 3 / 2 0 2 3

DORSET SCRAPSTORE

REFERENCE AND ADM INISTRATIVE DETAILS

Company No. 03870643

Charity No. 1081569

Principal Office

Directors and Trustees

Key M anagement Personnel

Accountants

Bankers

OBJECTIVES AND ACTIVITIES

ACHIEVEM ENTS AND PERFORM ANCE

FINANCIAL REVIEW

DORSET SCRAPSTORE

Trustees Annual Report

PLANS FOR FUTURE PERIODS

STRUCTURE, GOVERNANCE AND M ANAGEM ENT

DORSET SCRAPSTORE Trustees Annual Report

Independent Examiner's Report to the trustees of DORSET SCRAPSTORE

Responsibilities and basis of report

Independent examiner's statement

Steve Bicknell, FCIM A

DORSET SCRAPSTORE

for the year ended 31 M arch 2023

for the year ended 31 M arch 2023

at 31 M arch 2023

for the year ended 31 M arch 2023

Basis of preparation

Change in basis of accounting or to previous accounts

Fund accounting

Income

Expenditure

Taxation

Freehold investment property

Stocks

Trade and other debtors

Cash and cash equivalents

Trade and other creditors

Research and development

Foreign currencies

Leased assets

Pension costs

Receipt of donated goods, facilities and services

2 Company status

Notes to the Accounts

3 Statement of Financial Activities - prior year

Unrestricted

Donated goods, facilities and services received

Notes to the Accounts

5 Income from charitable activities

10 Other expenditure

19 Reconciliation of net debt

20 Commitments

21 Related party disclosures

Controlling party

Detailed Statement of Financial Activities

for the year ended 31 M arch 2023

DORSET SCRAPSTORE

Detailed Statement of Financial Activities

Re: Corporation Tax Return for Period ending 3 1 / 0 3 / 2 0 2 3

M arginal Relief Calculation

HM Revenue & Customs

Your Company Tax Return

Company information

Northern Ireland

About this return

- About this return continued

- Income continued

- Deductions and reliefs continued

Tax calculation

Enter how much profit has to be charged and at what rate

- Tax calculation continued

- Calculation of tax outstanding or overpaid continued

- Tax reconciliation continued

Information about enhanced expenditure

Research and Development (R&D) or creative enhanced expenditure

Information about capital allowances and balancing charges

Allowances and charges in calculation of trading profits and losses

Allowances and charges not included in calculation of trading profits and losses