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2021-08-31-accounts

E-Sign ID: 74154f81-de5a-45e0-9c90-14a4c10b0b6c

Little Dragons (Clyst St George) Limited Year ended 31[st] August 2021 Account and tax return approval checklist

C Moran 27/05/2022 12:54:29

Caitlin Moran

………………………………

Caitlin Moran

The fresh accountancy company is a trading name of the fresh accountancy company limited and is registered in England and Wales under company number 7700198. A list of directors is available from our registered office: Orchard House, Clyst St Mary, Exeter EX5 1BR.

E-Sign ID: 74154f81-de5a-45e0-9c90-14a4c10b0b6c

Company Registration No. 05210962 (England and Wales)

LITTLE DRAGONS (CLYST ST GEORGE) LTD ANNUAL REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2021

E-Sign ID: 74154f81-de5a-45e0-9c90-14a4c10b0b6c

LITTLE DRAGONS (CLYST ST GEORGE) LTD ANNUAL REPORT AND UNAUDITED ACCOUNTS CONTENTS

Page
Company information 3
Directors' report 4
Accountants' report 5
Statement of income and retained earnings 6
Statement of financial position 7
Notes to the accounts 8
Detailed profit and loss account 11

E-Sign ID: 74154f81-de5a-45e0-9c90-14a4c10b0b6c

LITTLE DRAGONS (CLYST ST GEORGE) LTD COMPANY INFORMATION FOR THE YEAR ENDED 31 AUGUST 2021

Directors

Company Number

Registered Office

Accountants

MORAN, Caitlin INGARFIELD, Nicola MELLING, Julia Ann

05210962 (England and Wales)

Lady Seawards C Of E School Clyst St George Devon EX3 0RE

The Fresh Accountancy Company Limited Orchard House Clyst St Mary Exeter Devon EX5 1BR

E-Sign ID: 74154f81-de5a-45e0-9c90-14a4c10b0b6c

LITTLE DRAGONS (CLYST ST GEORGE) LTD (COMPANY NO: 05210962 ENGLAND AND WALES) DIRECTORS' REPORT

The directors present their report and accounts for the year ended 31 August 2021.

Directors

The following directors held office during the whole of the period:

MORAN, Caitlin INGARFIELD, Nicola MELLING, Julia Ann

Statement of directors' responsibilities

The directors are responsible for preparing the report and accounts in accordance with applicable law and regulations.

Company law requires the directors to prepare accounts for each financial year. Under that law, the directors have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the directors are required to:

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Small company provisions

This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

Signed on behalf of the board of directors

............................................................................

MORAN, Caitlin Director

Approved by the board on: 27 May 2022

E-Sign ID: 74154f81-de5a-45e0-9c90-14a4c10b0b6c

Little Dragons (Clyst St George) Ltd - Report of the Trustees for the year ended 31st August 2021

The trustees, who are also directors of the charity for the purpose of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st August 2021. 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 1st January 2015).

The main objective of the charity is to enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide the needs of their children through community groups within Clyst St George, Devon.

The main activity undertaken by the charity in pursuit of this objective is the running of Little Dragons pre-school in Clyst St George.

The trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

During the year the charity continued to provide services relating to the development and education of pre-school children.

During the year, the charity received income of £40,429 from grants provided by Devon District Council, £950 from fundraising and £8,102 from fees. The charity returned an excess of expenditure over income of £7,595. The trustees are satisfied that the current state of the charity's finances are sound.

The charity’s free reserves at 31st August 2021 were £7,791 (2020: £15,386). It is the trustees’ current policy to maintain free reserves sufficient to enable the charity’s activities to continue during cyclical periods when fewer children living within the local community are able to make use of the pre-school and associated income therefore falls.

In the year ahead the trustees plan to continue to pursue the charity’s activities by enhancing the development and education of the children of the pre-school.

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 organisation is a charitable company limited by guarantee, incorporated on 20th August 2004 and registered as a charity on 15th October 2014. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed by the Articles of Association. In the event of the company being wound up, members are required to contribute an amount not exceeding £1.

The trustees are appointed in accordance with the charity’s Memorandum and Articles of Association.

Day-to-day operational decisions are delegated to the members of staff, however the trustees retain responsibility for strategic matters.

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.

This report has been prepared in accordance with the special provisions of Part 15 of Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 27th May 2022 and signed on its behalf by:

Ms Caitlin Moran - Trustee.

E-Sign ID: 74154f81-de5a-45e0-9c90-14a4c10b0b6c

Independent Examiner’s report to the Trustees of Little Dragons (Clyst St George) Ltd

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st August 2021.

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.

Barney Donnellan FCCA The Fresh Accountancy Company Limited Orchard House Clyst St Mary Exeter EX5 1BR

27th May 2022

E-Sign ID: 74154f81-de5a-45e0-9c90-14a4c10b0b6c

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF LITTLE DRAGONS (CLYST ST GEORGE) LTD FOR THE YEAR ENDED 31 AUGUST 2021

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Little Dragons (Clyst St George) Ltd for the year ended 31 August 2021 as set out on pages 6 - 10 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.

Our work has been undertaken in accordance with AAF 7/16 as detailed at icaew.com/compilation.

The Fresh Accountancy Company Limited Chartered Accountants

Orchard House Clyst St Mary Exeter Devon EX5 1BR

27 May 2022

E-Sign ID: 74154f81-de5a-45e0-9c90-14a4c10b0b6c

LITTLE DRAGONS (CLYST ST GEORGE) LTD STATEMENT OF INCOME AND RETAINED EARNINGS FOR THE YEAR ENDED 31 AUGUST 2021

2021 2020
£ £
Turnover 4 8,102 2,935
Administrative expenses (57,076) (55,010)
Other operating income 41,379 56,863
Operating (loss)/surplus 5 (7,595) 4,788
(Loss)/surplus on ordinary activities before taxation (7,595) 4,788
Tax on (loss)/surplus on ordinary activities 6 - -
(Loss)/surplus for the financial year (7,595) 4,788
Retained earnings at the start of the year 15,386 10,598
(Loss)/surplus for the financial year (7,595) 4,788
Dividends - -
Retained earnings at the end of the year 7,791 15,386

E-Sign ID: 74154f81-de5a-45e0-9c90-14a4c10b0b6c

LITTLE DRAGONS (CLYST ST GEORGE) LTD STATEMENT OF FINANCIAL POSITION AS AT 31 AUGUST 2021

2021 2020
Notes £ £
Fixed assets
Tangible assets 7 2,104 2,869
Current assets
Debtors 8 523 506
Cash at bank and in hand 5,164 12,165
5,687 12,671
Creditors: amounts falling due within one year 9 - (154)
Net current assets 5,687 12,517
Net assets 7,791 15,386
Reserves 10
Profit and loss account 7,791 15,386
Members' funds 7,791 15,386

For the year ending 31 August 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities.

The financial statements were approved by the Board of Directors and authorised for issue on 27 May 2022 and were signed on its behalf by

MORAN, Caitlin Director

Company Registration No. 05210962

E-Sign ID: 74154f81-de5a-45e0-9c90-14a4c10b0b6c

LITTLE DRAGONS (CLYST ST GEORGE) LTD NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2021

1 Statutory information

Little Dragons (Clyst St George) Ltd is a private company, limited by guarantee, registered in England and Wales, registration number 05210962. The registered office is Lady Seawards C Of E School, Clyst St George, Devon, EX3 0RE.

2 Compliance with accounting standards

The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.

3 Accounting policies

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is� probable that the income will be received and the amount can be measured reliably.

Basis of preparation

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 2015)', 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.

Presentation currency

The accounts are presented in ? sterling.

Tangible fixed assets and depreciation

Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:

Plant & machinery 20% - Straight line Computer equipment 25% - Reducing balance

Going concern

The trustees are have prepared these accounts on the going concern basis. Having reviewed the accounting period results, even though a loss was made in the period of these accounts, the trustees are confident that the reserves of the charity and the current year's activities mean that going concern is the correct basis of preparation.

4 Turnover

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.�

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.

E-Sign ID: 74154f81-de5a-45e0-9c90-14a4c10b0b6c

LITTLE DRAGONS (CLYST ST GEORGE) LTD NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2021

5 Operating loss
Operating loss 2021 2020
£ £
Loss is stated after charging:
Depreciation of tangible fixed assets 765 982

6 Taxation

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

7 Tangible fixed assets Plant & Computer Total
machinery equipment
£ £ £
Cost or valuation At cost At cost
At 1 September 2020 593 6,356 6,949
At 31 August 2021 593 6,356 6,949
Depreciation
At 1 September 2020 307 3,773 4,080
Charge for the year 119 646 765
At 31 August 2021 426 4,419 4,845
Net book value
At 31 August 2021 167 1,937 2,104
At 31 August 2020 286 2,583 2,869
8 Debtors: amounts falling due within one year 2021 2020
£ £
Accrued income and prepayments 523 506
9 Creditors: amounts falling due within one year 2021 2020
£ £
Other creditors - 154

10 Company limited by guarantee

The company is limited by guarantee and has no share capital.�

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

11 Pension commitments

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable� company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

12 Transactions with related parties

There were no related party transactions for the year ended 31 August 2021.

E-Sign ID: 74154f81-de5a-45e0-9c90-14a4c10b0b6c

LITTLE DRAGONS (CLYST ST GEORGE) LTD NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2021

13 Average number of employees

During the year the average number of employees was 5 (2020: 5).

E-Sign ID: 74154f81-de5a-45e0-9c90-14a4c10b0b6c

LITTLE DRAGONS (CLYST ST GEORGE) LTD DETAILED PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2021

This schedule does not form part of the statutory accounts.

2021 2020
£ £
Turnover
Fees 8,102 2,935
Administrative expenses
Wages and salaries 48,271 44,008
Pensions 1,352 2,896
Employer's NI - 328
Staff training and welfare 1,127 684
Rent 2,502 2,502
Rates - 1,166
Telephone and fax 323 326
Postage - 471
Stationery and printing 399 -
Insurance 650 497
Equipment expensed 398 243
Depreciation 765 982
Sundry expenses 306 423
Accountancy fees 933 -
Other legal and professional 50 484
57,076 55,010
Other operating income
Other operating income 41,379 56,863
Operating (loss)/profit (7,595) 4,788
(Loss)/profit on ordinary activities before taxation (7,595) 4,788

E-Sign ID: 74154f81-de5a-45e0-9c90-14a4c10b0b6c

Company Tax Return

CT600 (2022) Version 3

for accounting periods starting on or after 1 April 2015

Your Company Tax Return

If we send the company a ‘Notice’ to deliver a Company Tax Return it has to comply by the filing date or we charge a penalty, even if there is no tax to pay.

A return includes a Company Tax Return form, any supplementary pages, accounts, computations and any relevant information. The CT600 Guide tells you how the return must be formatted and delivered. It contains general information you may need to deliver your return, links to more detailed advice and box-by-box guidance for this form and the supplementary pages. The forms in the CT600 series set out the information we need and provide a standard format for calculations.

Company information

1 Company name
2 Company registration number
3 Tax reference
4 Type of company
Little Dragons (Clyst St George) Ltd
0 5 2 1 0 9 6 2
5 7 0 1 4 0 3 2 5 7
0

Northern Ireland (NI)

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Put an ‘X’ in the appropriate boxes below
5 NI trading activity 6 SME
7 NI employer 8 Special circumstances
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About this return

This is the tax return for the company named above, for the period below 30 from DD MM YYYY 35 to DD MM YYYY 0 1 0 9 2 0 2 0 3 1 0 8 2 0 2 1 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

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About this return – continued

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
Computations - Not included - company not within charge to corporation tax
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

130 Cross-border royalties – form CT600H 135 Supplementary charge in respect of ring fence trades – form CT600I

141 Restitution tax – form CT600K 142 Research and Development – form CT600L 143 Freeports – form CT600M

Tax calculation

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

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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 £ • 0 0
non-UK resident companies
**185 ** Income from which Income Tax has been deducted £ • 0 0
**190 ** Income from a property business £ • 0 0
**195 ** Non-trading gains on intangible fixed assets £ • 0 0
**200 ** Tonnage tax profits £ • 0 0
**205 ** Income not falling under any other heading £ • 0 0
Chargeable gains
**210 ** Gross chargeable gains £ • 0 0
**215 ** Allowable losses including losses brought forward £ • 0 0
**220 ** Net chargeable gains_–_box 210 minus box 215 £ • 0 0

Profits before deductions and reliefs

**225 ** Losses brought forward against certain investment income £ • 0 0
**230 ** Non-trade deficits on loan relationships (including interest) £ • 0 0
and derivative contracts (financial instruments)
brought forward set against non-trading profits
**235 ** Profits before other deductions and reliefs – net sum of £ • 0 0
boxes 165 to 205 and 220 minus sum of boxes 225 and 230
Deductions and reliefs
**240 ** Losses on unquoted shares £ • 0 0
**245 ** Management expenses £ • 0 0
**250 ** UK property business losses for this or previous £ • 0 0
accounting period
**255 ** Capital allowances for the purposes of management
of the business		 £ • 0 0
**260 ** Non-trade deficits for this accounting period from loan £ • 0 0
relationships and derivative contracts (financial instruments)

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Deductions and Reliefs – continued

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

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

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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
Corporation Tax – total of boxes 345, 360, 375, 395, 410 and 425 430 £ •
Marginal relief for ring fence trades 435 £ •
Corporation Tax chargeable – box 430 minus box 435 440 £ 0 • 0 0
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Reliefs and deductions in terms of tax

445 Community Investment Tax Relief
£
•
450 Double Taxation Relief
£
•
455 Put an ‘X’ in box 455 if box 450 includes an underlying
rate relief claim
460 Put an ‘X’ in box 460 if box 450 includes an amount carried
back from a later period
465 Advance Corporation Tax
£
•
470 Total reliefs and deduction in terms of tax
– total of boxes 445, 450 and 465
£
•

Coronavirus support schemes and overpayments (see CT600 Guide for definitions)
**471 ** Coronavirus Job Retention Scheme (CJRS) received £ •
**472 ** CJRS entitlement £ •
**473 ** CJRS overpayment already assessed or voluntary disclosed £ •
**474 ** Other coronavirus overpayments £ •
Calculation of tax outstanding or overpaid
**475 ** Net Corporation Tax liability – box 440 minus box 470 £ •
**480 ** Tax payable on loans and arrangements to participators £ •
**485 ** Put an ‘X’ in box 485 if you completed box A70 in the
supplementary pages CT600A
**490 ** Controlled Foreign Companies (CFC) tax payable £ •
**495 ** Bank levy payable £ •
**496 ** Bank surcharge payable £ •
**500 ** CFC tax, bank levy and bank surcharge payable £ •
–total of boxes 490, 495 and 496
**505 ** Supplementary charge (ring fence trades) payable £ •
**510 ** Tax chargeable–total of boxes 475, 480, 500 and 505 £ 0 • 0 0
**515 ** Income Tax deducted from gross income included in profits £ •
**520 ** Income Tax repayable to the company £ •
**525 ** Self-assessment of tax payable before restitution tax £ 0 • 0 0
and coronavirus support scheme overpayments
–box 510 minus box 515

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Calculation of tax outstanding or overpaid – continued
**526 ** Coronavirus support schemes overpayment now due £ •
–total of boxes 471 and 474 minus boxes 472 and 473
**527 ** Restitution tax £ •
**528 ** Self-assessment of tax payable £ 0 • 0 0
–total of boxes 525, 526 and 527
Tax reconciliation
530
 Research and Development credit £ •
535
 (Not currently used) £ •
540
 Creative tax credit £ •
545
Total of Research and Development credit
and creative tax credit –total box 530 to 540		 £ •
550
 Land remediation tax credit £ •
555
 Life assurance company tax credit £ •
560
Total land remediation and life assurance company tax credit
–total box 550 and 555		 £ •
**565 ** Capital allowances first-year tax credit £ •
570
Surplus Research and Development credits or
creative tax credit payable –box 545 minus box 525		 £ •
575
Land remediation or life assurance company tax credit payable
–total of boxes 545 and 560 minus boxes 525 and 570		 £ •
580
Capital allowances first-year tax credit payable
–boxes 545, 560 and 565 minus boxes 525, 570 and 575		 £ •
**585 ** Ring fence Corporation Tax included £ •
**586 ** NI Corporation Tax included £ •
**590 ** Ring fence supplementary charge included £ •
**595 ** Tax already paid (and not already repaid) £ •
600
Tax outstanding
–box 525 minus boxes 545, 560, 565 and 595		 £ •
**605 ** Tax overpaid including surplus or payable credits £ •
–total sum of boxes 545 560 565 and 595 minus 525

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Tax reconciliation – continued

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£ •
£ •
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Exporter information

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

Indicators and information

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

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
655 Put an ‘X’ in box 655 if the claim is made by a large company
660
R&D enhanced expenditure
£
0
0
•
665
Creative enhanced expenditure
£
0
0
•
670 R&D and creative enhanced expenditure
total box 660 and box 665
£
0
0
•
675 R&D enhanced expenditure of a SME on work
subcontracted to it by a large company
£
0
0
•
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 Capital allowances Capital allowances Capital allowances Capital allowances Balancing charges Balancing charges Balancing charges Balancing charges 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 Capital allowances Capital allowances Capital allowances Capital allowances Balancing charges Balancing charges Balancing charges Balancing charges 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 Amount Amount Maximum available Maximum available Maximum available Maximum available Maximum available Maximum available Maximum available Maximum available Maximum available for for surrender surrender surrender surrender surrender 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 Amount Amount Maximum available Maximum available Maximum available Maximum available Maximum available Maximum available Maximum available Maximum available Maximum available for for surrender surrender surrender surrender surrender 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

950 of (enter company name)

955 authorise (enter name)

960 of address (enter address)

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 MORAN, Caitlin 980 Date DD MM YYYY 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 Little Dragons (Clyst St George) Ltd
(name of charity or CASC)
E2 Tax reference 5 7 0 1 4 0 3 2 5 7
Period covered by this supplementary page (cannot exceed 12 months)
E3 from DD MM YYYY 0 1 0 9 2 0 2 0
E4 to DD MM YYYY 3 1 0 8 2 0 2 1
Claims to exemption ( this section should be completed in all cases)
Charity/CASC repayment reference E5
Charity Commission registration number, or E10 1106334
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 MORAN, Caitlin
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
8 1 0 2
4 1 3 7 9
4 9 4 8 1		 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
8 1 0 2
4 1 3 7 9
4 9 4 8 1		 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
8 1 0 2
4 1 3 7 9
4 9 4 8 1
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
5 7 0 7 6
5 7 0 7 6		 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
5 7 0 7 6
5 7 0 7 6		 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
5 7 0 7 6
5 7 0 7 6
0 0

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Information required

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
£		 2 1 0 4 E135 £
assets
UK investments
E140
£		 E145 £
(excluding
controlled companies)
Shares in,
E150
£		 E155 £
and loans to,
controlled companies
Overseas
E160
£		 E165 £
investments
Loans and non-trade debtors E170 £
Other current assets E175 £ 5 6 8 7
Qualifying investments and loans E180
Applies to charities only. See CT600 Guide
Value of any non-qualifying investments and loans E185 £
Applies to charities only. See CT600 Guide
Number of subsidiary or associated companies the charity E190
controls at the end of the period. Exclude companies that
were dormant throughout the period

CT600E(2015) Version 3

HMRC 04/15

Page 3

This Document has been Signed with a secure electronic signature via E-Sign.

Envelope Details

Title Little Dragons (Clyst St George) Ltd - Accounts For the year ended 31 August 2021
Author The Fresh Accountancy Company (email.us@freshaccountancy.co.uk)
Envelope Created on Fri, 27 May 2022 11:01:58
Envelope ID 74154f81-de5a-45e0-9c90-14a4c10b0b6c

Document Details

Title Little Dragons (Clyst St George) Ltd - Accounts For the year ended 31 August 2021
Digital Fingerprint 34ae9a02-47cc-4570-b2f7-475864629721

Document Signers Scan/Click the QR Code to view signature information

Name Caitlin Moran
Email little.dragons2018@gmail.com
Status SIGNEDat Fri, 27 May 2022 12:54:29
Signature Fingerprint b27bccb4-3a62-4851-aa29-4320084ab211

Document History

Fri, 27 May 2022 12:54:29 Caitlin MoranSigned the Document
Fri, 27 May 2022 11:01:58 Email Notification sent toCaitlin Moran