2023-03-31-accounts

PRIVATE & CONFIDENTIAL

Mr J Patient & Mr N Quin Friends of West Byfleet Health Centre Madeira Road West Byfleet Surrey KT14 6DH

12 December 2023 Our Ref: FRI03

Dear Jon & Nick

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

The Financial Statements have now been finalised and are enclosed for your attention. If approved please sign where indicated and return to me. I will then complete the independent examiners report and you will receive back a signed copy of the accounts for you to keep for your records.

Please note that the financial statements must be filed at Companies House by 31 December 2023 to avoid a late filing penalty.

In addition, I attach a letter of representation setting out our understanding of various issues relating to the accounts. Please would you read this carefully and, if you are in agreement with all the points listed, would you kindly sign and date the letter where indicated.

Our invoice for dealing with the above work will be sent separately.

If you have any queries before replying, please do not hesitate to contact me.

Yours sincerely

Paul Williams BWBCA Limited Encs

REGISTERED COMPANY NUMBER: 04174178 (England and Wales) REGISTERED CHARITY NUMBER: 1086545

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2023

for

FRIENDS OF WEST BYFLEET HEALTH CENTRE

BWBCA Limited Dukes Court Duke Street Woking Surrey GU21 5BH

FRIENDS OF WEST BYFLEET HEALTH CENTRE

Contents of the Financial Statements for the Year Ended 31 March 2023

	Page
Report of the Trustees	1 to 4
Independent Examiner's Report	5
Statement of Financial Activities	6
Balance Sheet	7
Notes to the Financial Statements	8 to 12
Detailed Statement of Financial Activities	13

FRIENDS OF WEST BYFLEET HEALTH CENTRE

Report of the Trustees for the Year Ended 31 March 2023

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity's objectives are to relieve sickness generally, including in particular sickness amongst the patients of the West Byfleet Health Centre, by the provision of ancillary medical equipment, services and facilities. The charity's trustees respond to requests from the practices and staff of the Health Centre for improvements to such equipment, services and facilities. There are three separate practices operating within the health centre, each with its own priorities. It is the usual practice of the charity to seek approval from all three practices before support for a project is agreed.

Public benefit

The activities to achieve the charity's objectives are all carried out for the public benefit as described by the Charity Commission. The beneficiaries of the charity are members of the public who are in need because of concerns over health issues, and the activities of the charity seek to ensure that these people can be supported by better services. The charity sets out in this report the charitable public benefit of its activities. The Board Membershave compliedwith the duty in section 17 of the CharitiesAct 2011 to have due regard to public benefit guidance published by the Charity Commission.

Page 1

FRIENDS OF WEST BYFLEET HEALTH CENTRE

Report of the Trustees for the Year Ended 31 March 2023

ACHIEVEMENT AND PERFORMANCE Charitable activities

The financial year was the first full year of Covid-free restrictions allowing a normal resumption of activities by the trustees. In particular the Wit Knits undertook considerable fundraising for Easter, Platinum Jubilee and Christmas resulting in record sales. The Health Centre also undertook a major refurbishment during late 2022 and 2023.

Purchases were made in this financial year for ongoing and regular services. These included women's health physiotherapy services, gynaecological scans (with the use of the ultrasound that the Friends had previously purchased), and the maintenance of watercoolers. The Friends continue to pay an annual warranty for both the ultrasound and the echocardiogram. The Treatment Room (minor dressings etc.) was closed by the practices in 2022. The Friends have paid for the the consumables used in this Room for many years and as a result costs stopped in the summer of 2022.

New purchases included:

• Two phlebotomy chairs for blood testing across all three practices.

Following the refurbishment of the Health Centre the charity is in discussion with the practices as what other equipment and services it can fund with the increased number of consulting rooms.

The Trustees continue to monitor the reserve funds of the charity to ensure unexpected requests from the Health Centre. Currently the charity continues to maintain a healthy balance of circa £216,000 split between cash in bank and a conservatively-invested fund in Rathbones.

The trustees previously earmarked a maximum sum of £70,000 for the one-off installation of air-conditioning into all the consulting and doctors' rooms. This has coincided with the refurbishmentof the Health centre during 2023 post the renewal of the lease. All consulting rooms and waiting areas for all three practices now have air-conditioning with a substantial contribution of £70,000 paid for by the Friends.

The balance of the reserve fund is there for the maintenance of goods and services and to consider additional requests.

For the year ending 31/03/23 donations from Friends (including the recovery of Gift Aid) amounted to £26,293. This compared to the previousfinancial year of £16,848,an increaseof 56%. There was a modest drop in Gift Aid and a large reduction in non-tax recoverabledonations. However, the Wit Knits collected almost £12,000 across three, separate sales, compared with a previous year that was impacted by Covid. Furthermore, there was a generous, funeral collection of behalf of a deceased patient, a one-off donation from the West Byfleet Golf Club, and a 50% uplift in dividends from the investment fund. The income has over doubled in the last two financial years.

On expenditure,costs, directly contributingto the Health Centre equipmentand services,amountedto £19,930. A further £4,074 was on administrativecosts, the bulk of which was spent on managingthe Rathbonesfund. The total cost for this financial year is £24,382 against last year of £16,847. The difference was through the payment of a warranty package for both the Ultrasound and the Echocardiogram.

Net Operating surplus for the year was £1,910 versus a break-even position in previous year.

The performance in the Rathbones fund was down by £7,000 this year despite a £5,000 transfer from the cash account, to an end of year value of £198,091. This was against turbulent year on the financial markets. This contributed to a slight weakening of the overall balance sheet to £215,741 from £222,784.

We are, as ever, indebtedto our regulardonors for their generoussupport,and to those who bequeathmonies to us in their wills. In addition to all the individual donors, the Wit Knits, a dedicated group of knitters at St John's Church, West Byfleet, have continued to support the charity with record sales this year as well as a featuring in local press and online news. We also thank BWBCA accountants in Woking (moving from West Byfleet) for their continued support to the charity.

Page 2

FRIENDS OF WEST BYFLEET HEALTH CENTRE

Report of the Trustees for the Year Ended 31 March 2023

FINANCIAL REVIEW

Reserves policy

The trustees have sought to maintain sufficient reserves to cover a normal level of expenditure over the following 12 month period and to provide for unexpected high value equipment demands in support of Health Centre patients. Reserves continue to be equity-basedinvestments following the receipt of a substantial legacy given to the Friends in 2017. The funds for the equity-based investments are managed by professional fund managers.

Going concern

The trustees consider the charity a going concern. There are sufficient reserves to meet the expected needs of the charity over the next few years.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

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

Directors/Trustees

The Members of the charity's Board who served during the year are the Directors of the Company under the Companies Act 2006. Board Members are Trustees within the meaning of the Charities Act 2011. Members are appointed by the Board; details regarding the method of appointment and removal of Members are in the charity's Articles of Association.

In addition to the Board, there are a further 11 members who make up the Executive Committee,of which 4 have voting rights and this committee meets twice a year. Trustees are elected or re-elected by the members of the charity at the Executive Committee meetings.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

04174178 (England and Wales)

Registered Charity number

1086545

Registered office

The Health Centre Madeira Road West Byfleet Surrey KT14 6DH

Page 3

FRIENDS OF WEST BYFLEET HEALTH CENTRE

Report of the Trustees for the Year Ended 31 March 2023

Trustees

N Quin (Chair) J Patient (Treasurer) R S Cartledge I M T Meade C W P Newell E Watson Green P Witze

N E Woolley (resigned 17 May 2022)

Voting Members (non Trustees) A Birkby D Sherlock P White

Independent Examiner

BWBCA Limited Dukes Court Duke Street Woking Surrey GU21 5BH 12/12/2023

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

Nicholas Quin (Dec 12, 2023 09:48 GMT) ........................................................................ N Quin - Trustee

Page 4

Independent Examiner's Report to the Trustees of Friends Of West Byfleet Health Centre

Independent examiner's report to the trustees of Friends Of West Byfleet Health Centre ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 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 responsiblefor the preparationof the accounts in accordance with the requirementsof the CompaniesAct 2006 ('the 2006 Act').

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

Independent examiner's statement

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

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirementthat the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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

BWBCA Limited

BWBCA Limited (Dec 12, 2023 09:52 GMT)

Paul Williams

BWBCA Limited Dukes Court Duke Street Woking Surrey GU21 5BH

12/12/2023

Date: .............................................

Page 5

FRIENDS OF WEST BYFLEET HEALTH CENTRE

Statement of Financial Activities for the Year Ended 31 March 2023

31.3.23 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 22,884 Investment income 2 3,409 Total 26,293 EXPENDITURE ON Raising funds 3 3,473 Charitable activities Resources expended 20,909 Total 24,382 Net gains/(losses) on investments (8,954) NET INCOME/(EXPENDITURE) (7,043) RECONCILIATION OF FUNDS Total funds brought forward 222,784 TOTAL FUNDS CARRIED FORWARD 215,741	31.3.22 Total funds £ 14,599 2,249
	16,848
	3,571 13,284
	16,855
	7,986
	7,979 214,805
	222,784

The notes form part of these financial statements

Page 6

FRIENDS OF WEST BYFLEET HEALTH CENTRE

Balance Sheet 31 March 2023

31.3.23 Unrestricted fund Notes £ FIXED ASSETS Investments 6 198,091 CURRENT ASSETS Debtors 7 1,363 Cash in hand 17,155 18,518 CREDITORS Amounts falling due within one year 8 (868) NET CURRENT ASSETS 17,650 TOTAL ASSETS LESS CURRENT LIABILITIES 215,741 NET ASSETS 215,741 FUNDS 9 Unrestricted funds 215,741 TOTAL FUNDS 215,741	31.3.22 Total funds £ 205,140 1,548 16,388 17,936 (292) 17,644 222,784 222,784 222,784 222,784

The charitablecompanyis entitled to exemptionfrom audit under Section477 of the CompaniesAct 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

• The trustees acknowledge their responsibilities for

• (a) ensuringthat the charitablecompany keeps accountingrecords that comply with Sections 386 and 387 of the Companies Act 2006 and

• (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 12/12/2023

Jonathan L Patient

Jonathan L Patient (Dec 12, 2023 09:45 GMT) ............................................. J Patient - Trustee

The notes form part of these financial statements

Page 7

FRIENDS OF WEST BYFLEET HEALTH CENTRE

Notes to the Financial Statements for the Year Ended 31 March 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the FinancialReportingStandard applicablein the UK and Republicof Ireland (FRS 102) (effective1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

Financial reporting standard 102 - reduced disclosure exemptions

The charitable company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

• the requirements of Section 7 Statement of Cash Flows.

Income

Income is recognisedwhen the charity has entitlementto the funds, any performanceconditions attached to the item(s) of income have been met, it is probablethat the income will be receivedand the amount can be measured reliably.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probatehas been granted,the estate has been finalisedand notificationhas been made by the executor(s) to the Trust that a distributionwill be made, or when a distributionis receivedfrom the estate.Receiptof a legacy, in whole or in part, is only considered probablewhen the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligationcan be measured reliably.Expenditureis accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Raising funds

Raising funds includes all expenditureincurred by the charity to raise funds for its charitablepurposes and includes costs of all fundraising activities and events.

Governance costs

These represent those costs attributable to the management of the charity's assets, organisational administration and compliance with constitutional and statutory requirements.

Taxation

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

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Page 8

continued...

FRIENDS OF WEST BYFLEET HEALTH CENTRE

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

1. ACCOUNTING POLICIES - continued

Fund accounting

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time given to the charity is not recognised and refer to the trustees' annual report for more information about their contribution.

On receipt,donatedprofessionalservicesand donatedfacilitiesare recognisedon the basisof the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a correspondingamount is then recognised in expenditure in the period of receipt.

Investments

Investments are included in the Balance Sheet at bid-market value. Gains and losses on disposal and revaluation of investments are credited or charged to the Statement of Financial Activities.

2. INVESTMENT INCOME

		31.3.23	31.3.22
		£	£
	Investment income from listed investments	3,386	2,249
	Deposit account interest	23	-
		3,409	2,249
3.	RAISING FUNDS
	Raising donations and legacies
		31.3.23	31.3.22
		£	£
	Newsletter & leaflets	378	520
	Investment management costs
		31.3.23	31.3.22
		£	£
	Portfolio management	3,095	3,051
	Aggregate amounts	3,473	3,571

Page 9

continued...

FRIENDS OF WEST BYFLEET HEALTH CENTRE

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remunerationor other benefitsfor the year ended 31 March 2023 nor for the year ended 31 March 2022.

Trustees' expenses

During the year, J Patient was reimbursed £13 and I Meade £143 for expenses relating to the everyday general running of the charity.

5. 2022 - COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

	Unrestricte
	fund
	£
INCOME AND ENDOWMENTS FROM
Donations and legacies	14,599
Investment income	2,249
Total	16,848
EXPENDITURE ON
Raising funds	3,571
Charitable activities
Resources expended	13,284
Total	16,855
Net gains on investments	7,986
NET INCOME	7,979
RECONCILIATION OF FUNDS
Total funds brought forward	214,805
TOTAL FUNDS CARRIED FORWARD	222,784

Page 10

continued...

FRIENDS OF WEST BYFLEET HEALTH CENTRE

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

6. FIXED ASSET INVESTMENTS

FIXED ASSET INVESTMENTS
	Listed
	investments
	£
MARKET VALUE
At 1 April 2022	205,140
Additions	5,000
Disposals	(3,095)
Revaluations	(8,954)
At 31 March 2023	198,091
NET BOOK VALUE
At 31 March 2023	198,091
At 31 March 2022	205,140

There were no investment assets outside the UK.

Investments included in Unrestricted Funds are managed by Rathbone Brothers Plc and have an historical cost of £195,000. Included in the closing balance of £198,091 is cash of £4,921 (2022 - £1,675).

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Prepayments and accrued income 8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Accrued expenses 9. MOVEMENT IN FUNDS Unrestricted funds General fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 26,293 TOTAL FUNDS 26,293	At 1.4.22 £ 222,784 222,784 Resources expended £ (24,382) (24,382)	31.3.23 31.3.22 £ £ 1,363 1,548 31.3.23 31.3.22 £ £ 868 292 Net movement At in funds 31.3.23 £ £ (7,043) 215,741 (7,043) 215,741 Gains and Movement losses in funds £ £ (8,954) (7,043) (8,954) (7,043)

Page 11

continued...

FRIENDS OF WEST BYFLEET HEALTH CENTRE

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

9. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds General fund TOTAL FUNDS Comparative net movement in funds, included in the above are Incoming resources £ Unrestricted funds General fund 16,848 TOTAL FUNDS 16,848	At 1.4.21 £ 214,805 214,805 as follows: Resources expended £ (16,855) (16,855)	Net movement At in funds 31.3.22 £ £ 7,979 222,784 7,979 222,784 Gains and Movement losses in funds £ £ 7,986 7,979 7,986 7,979

10. RELATED PARTY DISCLOSURES

There were £160 total donations received without conditions from trustees during the year (2022 - £180).

Page 12

FRIENDS OF WEST BYFLEET HEALTH CENTRE

Detailed Statement of Financial Activities
for the Year Ended 31 March 2023
	31.3.23	31.3.22
	£	£
INCOME AND ENDOWMENTS
Donations and legacies
Donations & gift aid	22,884	14,599
Investment income
Investment income from listed investments	3,386	2,249
Deposit account interest	23	-
	3,409	2,249
Total incoming resources	26,293	16,848
EXPENDITURE
Raising donations and legacies
Newsletter & leaflets	378	520
Investment management costs
Portfolio management	3,095	3,051
Charitable activities
Equipment & services	15,305	9,943
Ultrasound	4,625	2,880
	19,930	12,823
Support costs
Finance
Bank charges	87	88
Other
Sundries	279	360
Governance costs
Companies House fee	13	13
Independent examination fee	600	-
	613	13
Total resources expended	24,382	16,855
Net income/(expenditure)	1,911	(7)

This page does not form part of the statutory financial statements

Page 13

REGISTERED COMPANY NUMBER: 04174178 (England and Wales) REGISTERED CHARITY NUMBER: 1086545

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2023

for

FRIENDS OF WEST BYFLEET HEALTH CENTRE

BWBCA Limited Dukes Court Duke Street Woking Surrey GU21 5BH

FRIENDS OF WEST BYFLEET HEALTH CENTRE

Contents of the Financial Statements for the Year Ended 31 March 2023

	Page
Report of the Trustees	1 to 4
Independent Examiner's Report	5
Statement of Financial Activities	6
Balance Sheet	7
Notes to the Financial Statements	8 to 12

FRIENDS OF WEST BYFLEET HEALTH CENTRE (REGISTERED NUMBER: 04174178)

Report of the Trustees for the Year Ended 31 March 2023

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity's objectives are to relieve sickness generally, including in particular sickness amongst the patients of the West Byfleet Health Centre, by the provision of ancillary medical equipment, services and facilities. The charity's trustees respond to requests from the practices and staff of the Health Centre for improvements to such equipment, services and facilities. There are three separate practices operating within the health centre, each with its own priorities. It is the usual practice of the charity to seek approval from all three practices before support for a project is agreed.

Public benefit

The activities to achieve the charity's objectives are all carried out for the public benefit as described by the Charity Commission. The beneficiaries of the charity are members of the public who are in need because of concerns over health issues, and the activities of the charity seek to ensure that these people can be supported by better services. The charity sets out in this report the charitable public benefit of its activities. The Board Members have complied with the duty in section 17 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission.

Page 1

FRIENDS OF WEST BYFLEET HEALTH CENTRE (REGISTERED NUMBER: 04174178)

Report of the Trustees for the Year Ended 31 March 2023

ACHIEVEMENT AND PERFORMANCE Charitable activities

The financial year was the first full year of Covid-free restrictions allowing a normal resumption of activities by the trustees. In particular the Wit Knits undertook considerable fundraising for Easter, Platinum Jubilee and Christmas resulting in record sales. The Health Centre also undertook a major refurbishment during late 2022 and 2023.

Purchases were made in this financial year for ongoing and regular services. These included women's health physiotherapy services, gynaecological scans (with the use of the ultrasound that the Friends had previously purchased), and the maintenance of watercoolers. The Friends continue to pay an annual warranty for both the ultrasound and the echocardiogram. The Treatment Room (minor dressings etc.) was closed by the practices in 2022. The Friends have paid for the the consumables used in this Room for many years and as a result costs stopped in the summer of 2022.

New purchases included:

• Two phlebotomy chairs for blood testing across all three practices.

Following the refurbishment of the Health Centre the charity is in discussion with the practices as what other equipment and services it can fund with the increased number of consulting rooms.

The Trustees continue to monitor the reserve funds of the charity to ensure unexpected requests from the Health Centre. Currently the charity continues to maintain a healthy balance of circa £216,000 split between cash in bank and a conservatively-invested fund in Rathbones.

The trustees previously earmarked a maximum sum of £70,000 for the one-off installation of air-conditioning into all the consulting and doctors' rooms. This has coincided with the refurbishment of the Health centre during 2023 post the renewal of the lease. All consulting rooms and waiting areas for all three practices now have air-conditioning with a substantial contribution of £70,000 paid for by the Friends.

The balance of the reserve fund is there for the maintenance of goods and services and to consider additional requests.

For the year ending 31/03/23 donations from Friends (including the recovery of Gift Aid) amounted to £26,293. This compared to the previous financial year of £16,848, an increase of 56%. There was a modest drop in Gift Aid and a large reduction in non-tax recoverable donations. However, the Wit Knits collected almost £12,000 across three, separate sales, compared with a previous year that was impacted by Covid. Furthermore, there was a generous, funeral collection of behalf of a deceased patient, a one-off donation from the West Byfleet Golf Club, and a 50% uplift in dividends from the investment fund. The income has over doubled in the last two financial years.

On expenditure, costs, directly contributing to the Health Centre equipment and services, amounted to £19,930. A further £4,074 was on administrative costs, the bulk of which was spent on managing the Rathbones fund. The total cost for this financial year is £24,382 against last year of £16,847. The difference was through the payment of a warranty package for both the Ultrasound and the Echocardiogram.

Net Operating surplus for the year was £1,910 versus a break-even position in previous year.

The performance in the Rathbones fund was down by £7,000 this year despite a £5,000 transfer from the cash account, to an end of year value of £198,091. This was against turbulent year on the financial markets. This contributed to a slight weakening of the overall balance sheet to £215,741 from £222,784.

We are, as ever, indebted to our regular donors for their generous support, and to those who bequeath monies to us in their wills. In addition to all the individual donors, the Wit Knits, a dedicated group of knitters at St John's Church, West Byfleet, have continued to support the charity with record sales this year as well as a featuring in local press and online news. We also thank BWBCA accountants in Woking (moving from West Byfleet) for their continued support to the charity.

Page 2

FRIENDS OF WEST BYFLEET HEALTH CENTRE (REGISTERED NUMBER: 04174178)

Report of the Trustees for the Year Ended 31 March 2023

FINANCIAL REVIEW

Reserves policy

The trustees have sought to maintain sufficient reserves to cover a normal level of expenditure over the following 12 month period and to provide for unexpected high value equipment demands in support of Health Centre patients. Reserves continue to be equity-based investments following the receipt of a substantial legacy given to the Friends in 2017. The funds for the equity-based investments are managed by professional fund managers.

Going concern

The trustees consider the charity a going concern. There are sufficient reserves to meet the expected needs of the charity over the next few years.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

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

Directors/Trustees

The Members of the charity's Board who served during the year are the Directors of the Company under the Companies Act 2006. Board Members are Trustees within the meaning of the Charities Act 2011. Members are appointed by the Board; details regarding the method of appointment and removal of Members are in the charity's Articles of Association.

In addition to the Board, there are a further 11 members who make up the Executive Committee, of which 4 have voting rights and this committee meets twice a year. Trustees are elected or re-elected by the members of the charity at the Executive Committee meetings.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

04174178 (England and Wales)

Registered Charity number

1086545

Registered office

The Health Centre Madeira Road West Byfleet Surrey KT14 6DH

Page 3

FRIENDS OF WEST BYFLEET HEALTH CENTRE (REGISTERED NUMBER: 04174178)

Report of the Trustees for the Year Ended 31 March 2023

Trustees

N Quin (Chair) J Patient (Treasurer) R S Cartledge I M T Meade C W P Newell E Watson Green P Witze

N E Woolley (resigned 17 May 2022) Voting Members (non Trustees) A Birkby D Sherlock P White

Independent Examiner

BWBCA Limited Dukes Court Duke Street Woking Surrey GU21 5BH 12/12/2023

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

..................................................................... Nicholas Quin (Dec 12, 2023 09:48 GMT)

N Quin - Trustee

Page 4

Independent Examiner's Report to the Trustees of Friends Of West Byfleet Health Centre

Independent examiner's report to the trustees of Friends Of West Byfleet Health Centre ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 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 accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

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

Independent examiner's statement

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

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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

BWBCA Limited

BWBCA Limited (Dec 12, 2023 09:52 GMT)

Paul Williams

BWBCA Limited Dukes Court Duke Street Woking Surrey GU21 5BH 12/12/2023

Date: .............................................

Page 5

FRIENDS OF WEST BYFLEET HEALTH CENTRE

Statement of Financial Activities for the Year Ended 31 March 2023

31.3.23 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 22,884 Investment income 2 3,409 Total 26,293 EXPENDITURE ON Raising funds 3 3,473 Charitable activities Resources expended 20,909 Total 24,382 Net gains/(losses) on investments (8,954) NET INCOME/(EXPENDITURE) (7,043) RECONCILIATION OF FUNDS Total funds brought forward 222,784 TOTAL FUNDS CARRIED FORWARD 215,741	31.3.22 Total funds £ 14,599 2,249
	16,848
	3,571 13,284
	16,855
	7,986
	7,979 214,805
	222,784

The notes form part of these financial statements

Page 6

FRIENDS OF WEST BYFLEET HEALTH CENTRE (REGISTERED NUMBER: 04174178)

Balance Sheet 31 March 2023

31.3.23 Unrestricted fund Notes £ FIXED ASSETS Investments 6 198,091 CURRENT ASSETS Debtors 7 1,363 Cash in hand 17,155 18,518 CREDITORS Amounts falling due within one year 8 (868) NET CURRENT ASSETS 17,650 TOTAL ASSETS LESS CURRENT LIABILITIES 215,741 NET ASSETS 215,741 FUNDS 9 Unrestricted funds 215,741 TOTAL FUNDS 215,741	31.3.22 Total funds £ 205,140 1,548 16,388 17,936 (292) 17,644 222,784 222,784 222,784 222,784

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

• (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

• (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 12/12/2023

Jonathan L Patient

............................................. Jonathan L Patient (Dec 12, 2023 09:45 GMT) J Patient - Trustee

The notes form part of these financial statements

Page 7

FRIENDS OF WEST BYFLEET HEALTH CENTRE

Notes to the Financial Statements for the Year Ended 31 March 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

Financial reporting standard 102 - reduced disclosure exemptions

The charitable company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

• the requirements of Section 7 Statement of Cash Flows.

Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Raising funds

Raising funds includes all expenditure incurred by the charity to raise funds for its charitable purposes and includes costs of all fundraising activities and events.

Governance costs

These represent those costs attributable to the management of the charity's assets, organisational administration and compliance with constitutional and statutory requirements.

Taxation

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

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Page 8

continued...

FRIENDS OF WEST BYFLEET HEALTH CENTRE

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

1. ACCOUNTING POLICIES - continued

Fund accounting

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time given to the charity is not recognised and refer to the trustees' annual report for more information about their contribution.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Investments

Investments are included in the Balance Sheet at bid-market value. Gains and losses on disposal and revaluation of investments are credited or charged to the Statement of Financial Activities.

2. INVESTMENT INCOME

INVESTMENT INCOME
	31.3.23	31.3.22
	£	£
Investment income from listed investments	3,386	2,249
Deposit account interest	23	-
	3,409	2,249
RAISING FUNDS
Raising donations and legacies
	31.3.23	31.3.22
	£	£
Newsletter & leaflets	378	520
Investment management costs
	31.3.23	31.3.22
	£	£
Portfolio management	3,095	3,051
Aggregate amounts	3,473	3,571

3. RAISING FUNDS

Page 9

continued...

FRIENDS OF WEST BYFLEET HEALTH CENTRE

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.

Trustees' expenses

During the year, J Patient was reimbursed £13 and I Meade £143 for expenses relating to the everyday general running of the charity.

5. 2022 - COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

	Unrestricte
	fund
	£
INCOME AND ENDOWMENTS FROM
Donations and legacies	14,599
Investment income	2,249
Total	16,848
EXPENDITURE ON
Raising funds	3,571
Charitable activities
Resources expended	13,284
Total	16,855
Net gains on investments	7,986
NET INCOME	7,979
RECONCILIATION OF FUNDS
Total funds brought forward	214,805
TOTAL FUNDS CARRIED FORWARD	222,784

Page 10

continued...

FRIENDS OF WEST BYFLEET HEALTH CENTRE

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

6. FIXED ASSET INVESTMENTS

MARKET VALUE At 1 April 2022 Additions Disposals Revaluations At 31 March 2023 NET BOOK VALUE At 31 March 2023 At 31 March 2022	Listed investment £ 205,140 5,000 (3,095) (8,954) 198,091 198,091 205,140

There were no investment assets outside the UK.

Investments included in Unrestricted Funds are managed by Rathbone Brothers Plc and have an historical cost of £195,000. Included in the closing balance of £198,091 is cash of £4,921 (2022 - £1,675).

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Prepayments and accrued income 8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Accrued expenses 9. MOVEMENT IN FUNDS Unrestricted funds General fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 26,293 TOTAL FUNDS 26,293	At 1.4.22 £ 222,784 222,784 Resources expended £ (24,382) (24,382)	31.3.23 31.3.22 £ £ 1,363 1,548 31.3.23 31.3.22 £ £ 868 292 Net movement At in funds 31.3.23 £ £ (7,043) 215,741 (7,043) 215,741 Gains and Movement losses in funds £ £ (8,954) (7,043) (8,954) (7,043)

Page 11

continued...

FRIENDS OF WEST BYFLEET HEALTH CENTRE

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

9. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds General fund TOTAL FUNDS Comparative net movement in funds, included in the above ar Incoming resources £ Unrestricted funds General fund 16,848 TOTAL FUNDS 16,848	At 1.4.21 £ 214,805 214,805 e as follows: Resources expended £ (16,855) (16,855)	Net movement At in funds 31.3.22 £ £ 7,979 222,784 7,979 222,784 Gains and Movement losses in funds £ £ 7,986 7,979 7,986 7,979

10. RELATED PARTY DISCLOSURES

There were £160 total donations received without conditions from trustees during the year (2022 - £180).

Page 12

Friends of West Byfleet Health Centre Madeira Road West Byfleet Surrey KT14 6DH

For the attention of: Paul Williams BWBCA Limited Dukes Court Duke Street Woking Surrey GU21 5BH

Dear Sirs

The following representations are made on the basis of enquiries of management and staff with relevant knowledge and experience such as we consider necessary in connection with your report on the charitable company’s financial statements for the year ended 31 March 2023. These enquiries have included inspection of supporting documentation where appropriate. All representations are made to the best of our knowledge and belief.

GENERAL

1. We acknowledge that the work performed by you is substantially less in scope than an audit performed in accordance with International Standards on Auditing (UK and Ireland) and that you do not express an audit opinion.

2. We confirm that the charitable company qualifies as small in accordance with the conditions set out in chapter 1 of part 15 of the Companies Act 2006.

3. We confirm that the charitable company was entitled to exemption under section 144 of the Charities Act 2011 the requirement to have its financial statements for the financial year ended 31 March 2023 audited. We also confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476 of the Companies Act 2006.

4. We have fulfilled our responsibilities as directors as set out in the terms of your engagement letter dated 17 October 2017 under the Companies Act 2006, for preparing financial statements in accordance with applicable law and United Kingdom Accounting Standards (UK Generally Accepted Accounting Practice), for being satisfied that they give a true and fair view.

5. All the transactions undertaken by the charitable company have been properly reflected and recorded in the accounting records.

6. All the accounting records and related financial information, including minutes of all management and trustee meetings and correspondence with The Charity Commission have been made available to you for the purpose of your work.

ASSETS AND LIABILITIES

1. The charitable company has satisfactory title to all assets and there are no liens or encumbrances on the charitable company’s assets, except for those that are disclosed as applicable in the notes to the financial statements.

2. All actual liabilities, contingent liabilities and guarantees given to third parties have been recorded or disclosed as applicable.

3. We have no plans or intentions that may materially alter the carrying value and where relevant the fair value measurements or classification of assets and liabilities reflected in the financial statements.

LOANS AND ARRANGEMENTS

1. The charitable company has not granted any advances or credits to, or made guarantees on behalf of, directors other than those disclosed in the financial statements.

LEGAL CLAIMS

1. We have disclosed to you all claims in connection with litigation that have been, or are expected to be, received and such matters, as appropriate, have been properly accounted for and disclosed as applicable in the financial statements.

LAWS AND REGULATIONS

1. We have disclosed to you all known instances of non-compliance or suspected non-compliance with laws and regulations whose effects should be considered when preparing the financial statements.

RELATED PARTIES

1. Related party relationships and transactions have been appropriately accounted for and disclosed as applicable in the financial statements. We have disclosed to you all relevant information concerning such relationships and transactions and are not aware of any other matters which require disclosure in order to comply with the requirements of company law or accounting standards.

SUBSEQUENT EVENTS

1. All events subsequent to the date of the financial statements which require adjustment or disclosure have been properly accounted for and disclosed as applicable.

GOING CONCERN

1. We believe that the charitable company's financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the charitable company's needs. We have considered a period of twelve months from the date of approval of the financial statements. We believe that no further disclosures relating to the charitable company's ability to continue as a going concern need to me made in the financial statements.

GRANTS AND DONATIONS

1. All grants, donations and other income, the receipt of which is subject to specific terms or conditions, have been notified to you. There have been no breaches of terms or conditions in the application of such income.

RESTRICTED GRANTS AND DONATIONS

1. There are no restricted grants or donations.

Yours faithfully

Jonathan L Patient

Jonathan L Patient (Dec 12, 2023 09:45 GMT) ..............................................................................................................................

Signed on behalf of the board of directors

Friends Of West Byfleet Health Centre Tax District: 922 FICO Tax Reference: 8869720000

Corporation Tax Computation For The Corporation Tax Accounting Period from 1 April 2022 to 31 March 2023

BWBCA Limited Dukes Court Duke Street Woking Surrey GU21 5BH

FRIENDS OF WEST BYFLEET HEALTH CENTRE

TAX DISTRICT: 922 FICO TAX REFERENCE: 8869720000

Corporation Tax Computation For The Corporation Tax Accounting Period from 1 April 2022 to 31 March 2023

Contents

Corporation Tax Summary	Page 3
Note 1 - Corporation Tax Chargeable	Page 4
Note 2 - Trading Profit (Loss)	Page 4

Page 2

FRIENDS OF WEST BYFLEET HEALTH CENTRE

TAX DISTRICT: 922 FICO TAX REFERENCE: 8869720000

Corporation Tax Computation For The Corporation Tax Accounting Period from 1 April 2022 to 31 March 2023 (continued...)

CORPORATION TAX SUMMARY Note £ INCOME Net Trading profit 2 0 PROFITS CHARGEABLE TO CORPORATION TAX CORPORATION TAX CHARGEABLE 1 0.00 NET CORPORATION TAX CHARGEABLE CORPORATION TAX OUTSTANDING due by 1 January 2024	£
	0
	0.00
	NIL

Page 3

0

FRIENDS OF WEST BYFLEET HEALTH CENTRE

TAX DISTRICT: 922 FICO TAX REFERENCE: 8869720000

Corporation Tax Computation For The Corporation Tax Accounting Period from 1 April 2022 to 31 March 2023 (continued...)

1 CORPORATION TAX CHARGEABLE

MEMO: THERE ARE NO 51% GROUP COMPANIES

£

0.00

2 TRADE PROFIT (LOSS)

Profit per financial statements Net trading profit

£

£

Page 4

(FRI03)

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.

Company information

**1 **	Company name	Friends Of West Byeet Health Centre
**2 **	Company registration number				0	4	1	7	4	1	7	8
**3 **	Tax reference		8	8	6	9	7	2	0	0	0	0
**4 **	Type of company											8

Northern Ireland (NI)

----- Start of picture text -----
Put an ‘X’ in the appropriate boxes below
5 NI trading activity 6 SME
7 NI employer 8 Special circumstances
----- End of picture text -----

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
**30 **		fromDD MM YYYY		35		to DD MM YYYY
		0 1 0 4 2 0 2 2			3		1		0	3		2	0	2	3
	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 (2023) Version 3 (Substitute) (IRIS) Page 1

(FRI03)

About this return – continued

Accounts and computations

• 80 I attach accounts and computations for the period to which this return relates X 85 I attach accounts and computations for a different period 90 If you are not attaching the accounts and computations, explain why Supplementary pages enclosed

• 95 Loans and arrangements to participators by close companies – form CT600A

• 100 Controlled foreign companies, foreign permanent establishment exemptions, hybrid and other mismatches – form CT600B 105 Group and consortium – form CT600C 110 Insurance – form CT600D 115 Charities and Community Amateur Sports Clubs (CASCs) – form CT600E X

• 120 Tonnage tax – form CT600F

• 125 Northern Ireland – form CT600G

• 130 Cross-border royalties – form CT600H

• 135 Supplementary charge in respect of ring fence trades – form CT600I

• 140 Disclosure of Tax Avoidance Schemes – form CT600J

• 141 Restitution tax – form CT600K

• 142 Research and Development – form CT600L

• 143 Freeports – form CT600M

• 144 Residential Property Developer Tax (RPDT) – form CT600N

Tax calculation – Turnover

**145 **	Total turnover from trade	£																					•	0	0
150	Banks, building societies, insurance	companies and					other financial				concerns
	– put an ‘X’ in this box if you do not have a recognised turnover and have not made an entry in box 145
Income
**155 **	Trading profits									£													•	0	0
**160 **	Trading losses brought forward set	against			trading		profits			£													•	0	0
**165 **	Net trading profits –box 155 minus	box 160								£													•	0	0
**170 **	Bank, building society or other interest, and profits									£													•	0	0
	from non-trading loan relationships
**172 **	Put an ‘X’ in box 172 if the figure in box 170 is net of carrying back a deficit from a later accounting period

CT600 (2023) Version 3 (Substitute) (IRIS) Page 2

(FRI03)

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 •	0	0
	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 (2023) Version 3 (Substitute) (IRIS) Page 3

(FRI03)

Deductions and Reliefs – continued

263 Carried forward non-trade deficits from loan relationships and derivative contracts (financial instruments) £ 0 0 • 265 Non-trading losses on intangible fixed assets £ 0 0 • 275 Total trading losses of this or a later accounting period £ 0 0 • 280 Put an ‘X’ in box 280 if amounts carried back from later accounting periods are included in box 275 285 Trading losses carried forward and claimed against total profits£ 0 0 • 290 Non-trade capital allowances £ 0 0 • 295 Total of deductions and reliefs – total of boxes 240 to 275, 285 and 290 £ 0 0 • 300 Profits before qualifying donations and group relief – box 235 minus box 295 £ 0 0 • 305 Qualifying donations £ 0 0 • 310 Group relief £ 0 0 • 312 Group relief for carried forward losses £ 0 0 • 315 Profits chargeable to Corporation Tax – box 300 minus boxes 305, 310 and 312 £ 0 0 • 320 Ring fence profits included £ 0 0 • 325 Northern Ireland profits included £ 0 0 • 0	263 Carried forward non-trade deficits from loan relationships and derivative contracts (financial instruments) £ 0 0 • 265 Non-trading losses on intangible fixed assets £ 0 0 • 275 Total trading losses of this or a later accounting period £ 0 0 • 280 Put an ‘X’ in box 280 if amounts carried back from later accounting periods are included in box 275 285 Trading losses carried forward and claimed against total profits£ 0 0 • 290 Non-trade capital allowances £ 0 0 • 295 Total of deductions and reliefs – total of boxes 240 to 275, 285 and 290 £ 0 0 • 300 Profits before qualifying donations and group relief – box 235 minus box 295 £ 0 0 • 305 Qualifying donations £ 0 0 • 310 Group relief £ 0 0 • 312 Group relief for carried forward losses £ 0 0 • 315 Profits chargeable to Corporation Tax – box 300 minus boxes 305, 310 and 312 £ 0 0 • 320 Ring fence profits included £ 0 0 • 325 Northern Ireland profits included £ 0 0 • 0	263 Carried forward non-trade deficits from loan relationships and derivative contracts (financial instruments) £ 0 0 • 265 Non-trading losses on intangible fixed assets £ 0 0 • 275 Total trading losses of this or a later accounting period £ 0 0 • 280 Put an ‘X’ in box 280 if amounts carried back from later accounting periods are included in box 275 285 Trading losses carried forward and claimed against total profits£ 0 0 • 290 Non-trade capital allowances £ 0 0 • 295 Total of deductions and reliefs – total of boxes 240 to 275, 285 and 290 £ 0 0 • 300 Profits before qualifying donations and group relief – box 235 minus box 295 £ 0 0 • 305 Qualifying donations £ 0 0 • 310 Group relief £ 0 0 • 312 Group relief for carried forward losses £ 0 0 • 315 Profits chargeable to Corporation Tax – box 300 minus boxes 305, 310 and 312 £ 0 0 • 320 Ring fence profits included £ 0 0 • 325 Northern Ireland profits included £ 0 0 • 0
	0	0

Tax calculation

• 326 Number of associated companies in this period

• 327 Number of associated companies in the first financial year

• 328 Number of associated companies in the second financial year

• 329 Put an ‘X’ in box 329 if the company is chargeable at the small profit rate or is entitled to marginal relief

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

----- Start of picture text -----
Financial Amount of profit Rate of tax Tax
year (yyyy) %
330 335 £ 340 345 £ p
350 £ 355 360 £ p
365 £ 370 375 £ p
380 385 £ 390 395 £ p
400 £ 405 410 £ p
415 £ 420 425 £ p
----- End of picture text -----

CT600 (2023) Version 3 (Substitute) (IRIS) Page 4

(FRI03)

Tax calculation – continued

Corporation Tax– total of boxes 345, 360, 375, 395, 410 and 425	430	£												•
Marginal relief	435	£												•
Corporation Tax chargeable– box 430 minus box 435	440	£											0	•	0	0

Reliefs and deductions in terms of tax

	**445 **	Community Investment Tax Relief	£													•
	**450 **	Double Taxation Relief	£													•
	**455 **	Put an ‘X’ in box 455 if box 450 includes an underlying rate relief claim
	**460 **	Put an ‘X’ in box 460 if box 450 includes an amount carried back from a later period
	**465 **	Advance Corporation Tax	£													•
	**470 **	Total reliefs and deduction in terms of tax	£													•
		– total of boxes 445, 450 and 465
Coronavirus support schemes and overpayments (see							CT600 Guide for definitions)
	**471 **	Coronavirus Job Retention Scheme (CJRS) received	£													•
	**472 **	CJRS entitlement	£													•
	**473 **	CJRS overpayment already assessed or voluntary disclosed	£													•
	**474 **	Other coronavirus overpayments	£													•

Energy profits levy

986 Energy (Oil and Gas) Profits Levy (EOGPL) amounts liable £ • 0 0

Calculation of tax outstanding or overpaid

**475 **	Net Corporation Tax liability – box 440 minus box 470	£												•
**480 **	Tax payable on loans and arrangements to participators	£											0	•	0	0
**485 **	Put an ‘X’ in box 485 if you completed box A70 in the supplementary pages CT600A
**490 **	Controlled Foreign Companies (CFC) tax payable	£												•
**495 **	Bank levy payable	£												•
**496 **	Bank surcharge payable	£												•

CT600 (2023) Version 3 (Substitute) (IRIS) Page 5

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Calculation of tax outstanding or overpaid – continued

497 Residential Property Developer Tax (RPDT) payable £ • 500 CFC tax, bank levy, bank surcharge and RPDT payable £ • –total of boxes 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 0 0 0 0 0 0 0 0 0 0 0 0	£												•

Tax reconciliation

530	Research and Development credit	£												•
535	(Not currently used)	£												•
540	Creative tax credit	£												•
**545 **	Total of Research and Development credit	£												•
	and creative tax credit –total box 530 to 540
550	Land remediation tax credit	£												•
555	Life assurance company tax credit	£												•
**560 **	Total land remediation and life assurance company tax credit	£												•
	–total box 550 and 555
**565 **	Capital allowances first-year tax credit	£												•
**570 **	Surplus Research and Development credits or	£												•
	creative tax credit payable –box 545 minus box 525
**575 **	Land remediation or life assurance company tax credit payable	£												•
	–total of boxes 545 and 560 minus boxes 525 and 570

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Tax reconciliation – continued

----- Start of picture text -----
580 Capital allowances first-year tax credit payable £ •
–
boxes 545, 560 and 565 minus boxes 525, 570 and 575
585 Ring fence Corporation Tax included £ •
586 NI Corporation Tax included £ •
590 Ring fence supplementary charge included £ •
595 Tax already paid (and not already repaid) £ •
600 Tax outstanding £ •
–
box 525 minus boxes 545, 560, 565 and 595
605 Tax overpaid including surplus or payable credits £ •
–
total sum of boxes 545, 560, 565 and 595 minus 525
610 Group tax refunds surrendered to this company £ •
615 Research and Development expenditure credits £ •
surrendered to this company
----- End of picture text -----

Exporter information

During the return period, did the company export goods and/or services to individuals, enterprises or organisations outside the United Kingdom (UK)? 616 Yes – goods 617 Yes – services 618 No – neither

Indicators and information

----- Start of picture text -----
620 Franked investment income/Exempt ABGH distributions £ • 0 0
625 Number of 51% group companies 0
Put an ‘X’ in the relevant boxes, if in the period, the company:
630 should have made (whether it has or not) instalment payments as a large company
under the Corporation Tax (Instalment Payments) Regulations
631 should have made (whether it has or not) instalment payments as a very large company
under the Corporation Tax (Instalment Payments) Regulations
635 is within a group payments arrangement for the period
640 has written down or sold intangible assets
645 has made cross-border royalty payments
647 Eat Out to Help Out Scheme: reimbursed discounts £ • 0 0
included as taxable income
----- End of picture text -----

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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
	**656 **	Put an ‘X’ in box 656 to confirm that a R&D claim notification form has been submitted
	**657 **	Put an ‘X’ in box 657 to confirm that an additional information form has been					submitted
	**659 **	R&D expenditure qualifying for SME R&D relief	£												•	0	0
	660	R&D enhanced expenditure	£												•	0	0
	665	Creative 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

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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	Amount												Maximum available	Maximum available	Maximum available	Maximum available	Maximum available	for surrender	for surrender	for surrender	for surrender
														as group relief
Non-trade capital allowances														840	£
Qualifying donations														845	£
Management expenses	850	£												855	£

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Northern Ireland information

**856 **	Amount of group relief claimed which relates to NI trading losses used against rest of UK/mainstream profits	£												•	0	0
**857 **	Amount of group relief claimed which relates to NI trading losses used against NI trading profits	£												•	0	0
**858 **	Amount of group relief claimed which relates to rest of UK/mainstream losses used against NI trading profits	£												•	0	0

Overpayments and repayments Small repayments

860 Do not repay sums of £ • 0 0 or less.

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

Repayments for the period covered by this return

865	Repayment of Corporation Tax	£												•
870	Repayment of Income Tax	£												•
875	Payable Research and Development tax credit	£												•
880	Payable Research and Development expenditure credit	£												•
885	Payable creative tax credit	£												•
890	Payable land remediation or life assurance company tax credit	£												•
895	Payable capital allowances first-year tax credit	£												•

Surrender of tax refund within group

	Including surrenders under the Instalment Payments Regulations	Including surrenders under the Instalment Payments Regulations
**900 **	The following amount is to be surrendered	£														•
	Put an ‘X’ in the appropriate boxes below
	the joint Notice is attached	905
	or
	will follow	910
915	Please stop repayment of the following amount	£														•
	until we send you the Notice

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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

J PATIENT

Jonathan L Patient

Jonathan L Patient (Dec 12, 2023 09:45 GMT) 980 Date DD MM YYYY

12/12/2023

985 Status

DIRECTOR

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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
Friends Of West Byeet Health Centre
(name of charity or CASC)
E2 Tax reference
8 8 6 9 7 2 0 0 0 0
Period covered by this supplementary page (cannot exceed 12 months)
E3 from DD MM YYYY
0 1 0 4 2 0 2 2
E4 to DD MM YYYY
3 1 0 3 2 0 2 3
Claims to exemption ( this section should be completed in all cases)
Charity/CASC repayment reference E5
Charity Commission registration number, or E10 1086545
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 J PATIENT
Status
E35 DIRECTOR
Date DD MM YYYY
E40
----- End of picture text -----

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Repayments

To make a repayment claim for the period covered by these supplementary pages, please register and enrol to use the Charities Online service. See CT600 guide for further information.

Put an ‘X’ in the box if during the period covered by these supplementary pages you have over claimed tax. E45

Information required

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

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

Type of income Amount Enter total turnover from exempt charitable trading activities £ 0 0 • E50 Investment income – exclude any amounts included on form CT600 £ 0 0 • E55 UK land and buildings – exclude any amounts included on form CT600 £ 0 0 • E60 Gift Aid – exclude any amounts included on form CT600 £ 0 0 • E65 From other charities – exclude any amounts included on form CT600 £ 0 0 • E70 Gifts of shares or securities received £ 0 0 • E75 Gifts of real property received £ 0 0 • E80 Other sources (not included above) £ 0 0 • E85 Total of boxes E50 to E85 £ 0 0 • E90 2 6 2 9 3 2 1 5 2 1 3 4 0 9 1 3 6 3	Type of income Amount Enter total turnover from exempt charitable trading activities £ 0 0 • E50 Investment income – exclude any amounts included on form CT600 £ 0 0 • E55 UK land and buildings – exclude any amounts included on form CT600 £ 0 0 • E60 Gift Aid – exclude any amounts included on form CT600 £ 0 0 • E65 From other charities – exclude any amounts included on form CT600 £ 0 0 • E70 Gifts of shares or securities received £ 0 0 • E75 Gifts of real property received £ 0 0 • E80 Other sources (not included above) £ 0 0 • E85 Total of boxes E50 to E85 £ 0 0 • E90 2 6 2 9 3 2 1 5 2 1 3 4 0 9 1 3 6 3	Type of income Amount Enter total turnover from exempt charitable trading activities £ 0 0 • E50 Investment income – exclude any amounts included on form CT600 £ 0 0 • E55 UK land and buildings – exclude any amounts included on form CT600 £ 0 0 • E60 Gift Aid – exclude any amounts included on form CT600 £ 0 0 • E65 From other charities – exclude any amounts included on form CT600 £ 0 0 • E70 Gifts of shares or securities received £ 0 0 • E75 Gifts of real property received £ 0 0 • E80 Other sources (not included above) £ 0 0 • E85 Total of boxes E50 to E85 £ 0 0 • E90 2 6 2 9 3 2 1 5 2 1 3 4 0 9 1 3 6 3
	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 2 4 3 8 2 6 1 3 2 0 2 9 6 3 4 7 3	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 2 4 3 8 2 6 1 3 2 0 2 9 6 3 4 7 3	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 2 4 3 8 2 6 1 3 2 0 2 9 6 3 4 7 3
	0	0

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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	£							1	9	8	0	9	1
(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	£								1	8	5	1	8
Qualifying investments and loans													E180
Applies to charities only. See CT600 Guide
Value of any non-qualifying investments and loans													E185	£
Applies to charities only. See CT600 Guide
Number of subsidiary or associated companies the charity													E190
controls at the end of the period. Exclude companies that
were dormant throughout the period

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