## Park Centre AGM- May 2022 – April 2023 We have now entered into our 15[th] year of being open to the public strengthening and supporting the local community and surrounding areas. This report will reflect on the development at the Park Centre over the last 12 months. This has been a year which has been difficult for everyone due to the repercussions of the pandemic, however through the help and support of various grants during these challenging times, the centre has continued to deliver a much-valued service to the local community. The Trustees continue to offer great support to the running and the governance of the centre with our monthly board meetings, returning. Sadley in January of 2022 we unexpectedly lost Dave Pegler who have been our Treasurer for many years, and we are still in the process of recruiting a replacement. In November Bernard Price became a new Trustee to support the running of the centre. The website and Facebook pages are well used and anyone looking at our calendar on the website cannot help but be amazed at the number of activities taking place each week. Following the pandemic the existing groups using the centre, gradually returned and we welcomed the following new groups: Ladies Street Dance Fitness Sense Action Potential Pilates Diabetes prevention programme We continue to ensure the facilities are available, have easy access, are fit for purpose, and provides a high standard of service, which is befitting a community venue where all ages are welcome. As the Chair of the Park Centre, I would like to express my gratitude and admiration to all our staff who have been so adaptable and dedicated to the running of the centre. I would also like to take this opportunity to thank the volunteers who help out in the café as we couldn’t have done this alone and the volunteers have truly been invaluable. We continue to have strong working relationships with our long-term clients who are only to happy to recommend the services that we provide. The future looks bright, we continue to look for opportunities and we remain extremely grateful for the support we have locally. Please refer to the Annual accounts Registered number: 05101447 **THE PARK CENTRE (KINGSWOOD) DIRECTORS' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023** Raymarsh Ford Limited Chartered Accountants 41 High Street Kingswood Bristol BS15 4AA **The Park Centre (Kingswood) Directors' Report and Unaudited Financial Statements For The Year Ended 30 April 2023** ## **Contents** ||**Page**| |---|---| |Company Information|1| |Directors' Report|2—3| |Accountant's Report|4| |Income and Expenditure Account|5| |Balance Sheet|6| |Notes to the Financial Statements|7—8| |The following pages do not form part of the statutory accounts:|| |Detailed Income and Expenditure Account|9—10| **The Park Centre (Kingswood) Company Information For The Year Ended 30 April 2023** |**Directors**|Mr Les Blakeman| |---|---| ||Michael Lime| ||Pamela Marshall| |**Company Number**|05101447| |**Registered Office**|The Park Centre Kingswood High Street| ||Kingswood| ||Bristol| ||BS15 4AR| |**Accountants**|Raymarsh Ford Limited| ||Chartered Accountants| ||41 High Street| ||Kingswood| ||Bristol| ||BS15 4AA| Page 1 ## **The Park Centre (Kingswood) Company No. 05101447 Directors' Report For The Year Ended 30 April 2023** The directors present their report and the financial statements for the year ended 30 April 2023 . ## **Review of the Business** 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 30 April 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 1 January 2015). ## **ACHIEVEMENT AND PERFORMANCE** The Park Centre is primarily run as a venue for hire for individuals, clubs, agencies and organisations which provide activities, opportunities, support, counselling, and services to the community. These also cover education and training, social and recreational and health and aim to maximize the Centre's facilities and resources. The Park Centre has been managed and maintained by a voluntary Management Committee and supported by a small team of paid workers since 2005. One of our aims is to help improve the quality of life for the people of Kingswood and the surrounding areas. The centre was established at the request of the local community, to provide a means of bringing people together to share and develop common interests. Our aim is to strengthen the community of Kingswood ensuring that people of all races and backgrounds are valued and participate on equal terms within the centre's activities thereby building a fair, prosperous and cohesive community in which everyone has a stake. We aim to promote the development of the voluntary and community sector and encourage people to become actively involved. Activities and events are designed to target, and provide for, people in the community who may be isolated due to disability, race, age, parental responsibilities or language barriers. This is a requirement of local residents as the area has high numbers of lone parents, unemployed, low income families, adults without qualifications and elderly as well as an increasing number of other nationalities. We provide creativity and learning through the children's activity events held during the school breaks. These provide arts and crafts as well as play that encourages social skills. Other groups running at the centre include a 50+ club, Art and Crafts groups all of whom provide skills and confidence in their specific areas ESOL (English as a Second Language) since the local collage was forced to shut down have come to the centre to run 10 classes a week for people of other nationalities and there is a need for them to learn English to help them integrate into the community. The centre offers low cost birthday parties which are are held at the centre most weekends and a new addition to the centre are keep fit activities. ## **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. ## **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** 05101447 (England and Wales) ## **Registered Charity number** 1118918 ## **Registered office** The Park Centre High Street Kingswood Bristol BS15 4AR ## **Trustees** L Blakeman - Retired (Resigned 31 May 2023) MT Lines - Retired Ms PA Marshall - Retired DJ Peglar - Retired director (Resigned 9 January 2023) B Price - Retired (Appointed 8 November 2022) ## **Independent examiner** Raymarsh Ford Limited Chartered Accountants 41 High Street Kingswood Bristol BS15 4AA ## **Directors** The directors who held office during the year were as follows: Page 2 **The Park Centre (Kingswood) Directors' Report (continued) For The Year Ended 30 April 2023** Mr Les Blakeman Michael Lime Pamela Marshall Mr David Peglar Resigned 07/01/2023 ## **Statement of Directors' Responsibilities** The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements 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 financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing the financial statements the directors are required to: - select suitable accounting policies and then apply them consistently; - make judgments and accounting estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements 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. The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. ## **Small Company Rules** This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. On behalf of the board ## P Marshall Pamela Marshall Director 15 June 2023 Page 3 ## **The Park Centre (Kingswood) Accountant's Report For The Year Ended 30 April 2023** ## **Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of The Park Centre (Kingswood) For The Year Ended 30 April 2023** In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of The Park Centre (Kingswood) For The Year Ended 30 April 2023 which comprise the Income and Expenditure Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us. As a practising member 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 http://www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the directors of The Park Centre (Kingswood) , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of The Park Centre (Kingswood) and state those matters that we have agreed to state to the directors of The Park Centre (Kingswood) , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Park Centre (Kingswood) and its directors, as a body, for our work or for this report. It is your duty to ensure that The Park Centre (Kingswood) has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of The Park Centre (Kingswood) . You consider that The Park Centre (Kingswood) is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit of the accounts of The Park Centre (Kingswood) . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements. ## Signed ## Raymarsh Ford 15 June 2023 Raymarsh Ford Limited Chartered Accountants 41 High Street Kingswood Bristol BS15 4AA Page 4 ## **The Park Centre (Kingswood) Income and Expenditure Account For The Year Ended 30 April 2023** |**Notes**
**TURNOVER**
Cost of sales
**GROSS SURPLUS**
Administrative expenses
Other operating income
**OPERATING DEFICIT**
Other interest receivable and similar income
Interest payable and similar charges
**DEFICIT FOR THE FINANCIAL YEAR**|**2023**
**£**
162,898
(13,156 )
149,742
(160,240 )
5,725
(4,773 )
48
(404 )
(5,129 )|**2022**
**£**
112,817
(10,194 )| |---|---|---| |||102,623
(147,884 )
37,754| |||(7,507 )
3
(193 )| |||(7,697 )| The notes on pages 7 to 8 form part of these financial statements. Page 5 ## **The Park Centre (Kingswood) Balance Sheet As at 30 April 2023** |**Notes**
**FIXED ASSETS**
Tangible Assets
**4**
**CURRENT ASSETS**
Debtors
**5**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within One**
**Year**
**6**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
Income and Expenditure Account
**MEMBERS' FUNDS**|**2023**
**£**
**£**
17,521
17,521
15,082
72,165
87,247
(6,098 )
81,149
98,670
98,670
98,670
98,670|**2023**
**£**
**£**
17,521
17,521
15,082
72,165
87,247
(6,098 )
81,149
98,670
98,670
98,670
98,670|**2022**
**£**
**£**
21,960
21,960
6,500
82,714
89,214
(7,375 )
81,839
103,799
103,799
103,799
103,799|**2022**
**£**
**£**
21,960
21,960
6,500
82,714
89,214
(7,375 )
81,839
103,799
103,799
103,799
103,799| |---|---|---|---|---| |||17,521
81,149||21,960
81,839| ||87,247
(6,098 )||89,214
(7,375 )|| |||||| |||98,670||103,799| |||98,670||103,799| |||98,670||103,799| |||98,670||103,799| For the year ending 30 April 2023 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. On behalf of the board ## P Marshall Pamela Marshall Director 15 June 2023 The notes on pages 7 to 8 form part of these financial statements. Page 6 **The Park Centre (Kingswood) Notes to the Financial Statements For The Year Ended 30 April 2023** ## 1. **General Information** The Park Centre (Kingswood) is a private company, limited by guarantee, incorporated in England & Wales, registered number 05101447 . The registered office is The Park Centre Kingswood High Street, Kingswood, Bristol, BS15 4AR. ## 2. **Accounting Policies** ## 2.1. **Basis of Preparation of Financial Statements** The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006 ## 2.2. **Turnover** Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances. ## **Sale of goods** Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods. ## **Rendering of services** Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably. ## 2.3. **Tangible Fixed Assets and Depreciation** Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Leasehold Straight line over lease period Plant & Machinery 20% reducing balance Fixtures & Fittings 25% reducing balance Computer Equipment 25% reducing balance ## 3. **Average Number of Employees** Average number of employees, including directors, during the year was as follows: |Office and administration
Trustees|**2023**
11
4
15|**2022**
10
4| |---|---|---| |||14| Page 7 ## **The Park Centre (Kingswood) Notes to the Financial Statements (continued) For The Year Ended 30 April 2023** ## 4. **Tangible Assets** |**Land &**
**Property**
**Leasehold**
**£**
**Cost**
As at 1 May 2022
9,090
Additions
-
As at 30 April 2023
9,090
**Depreciation**
As at 1 May 2022
9,090
Provided during the period
-
As at 30 April 2023
9,090
**Net Book Value**
As at 30 April 2023
-
As at 1 May 2022
-
5.
**Debtors**
**Due within one year**
Trade debtors
Prepayments and accrued income
Other taxes and social security
Net wages
6.
**Creditors: Amounts Falling Due Within One Year**
Trade creditors
Other creditors
Pension fund
Accruals and deferred income|**Land &**
**Property**
**Leasehold**
**£**
9,090
-|**Plant &**
**Machinery**
**£**
93,201
-|**Fixtures &**
**Fittings**
**£**
32,621
4,368|
|**Computer**
**Equipment**
**£**
39,738
95|**Total**
**£**
174,650
4,463| |---|---|---|---|---|---|---| ||9,090|93,201|36,989||39,833|179,113| ||9,090
-|79,890
1,369|26,306
5,321|
|37,404
2,212|152,690
8,902| ||9,090|81,259|31,627||39,616|161,592| ||-|11,942|5,362||217|17,521| ||-|13,311|6,315||2,334|21,960| ||||||**2023**
**£**
12,190
1,193
1,443
256
15,082
**2023**
**£**
630
2,415
203
2,850
6,098|**2022**
**£**
1,588
1,144
3,516
252| |||||||6,500| |||||||**2022**
**£**
2,511
2,474
190
2,200| |||||||7,375| ## 7. **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. Page 8 ## **The Park Centre (Kingswood) Detailed Income and Expenditure Account For The Year Ended 30 April 2023** |**TURNOVER**
Donations
SGC courses
Rental income
Grants and subsidies received
**COST OF SALES**
Toys
Cafe consumables
Waste disposal
Hire and leasing of plant, equipment and vehicles
**GROSS SURPLUS**
**Administrative Expenses**
Wages and salaries
Employers NI
Employers pensions - defined contributions scheme
Recruitment costs
Staff training
Staff entertaining
Rates
Light and heat
Repairs and maintenance
Cleaning
Security costs
Hire and leasing of plant and machinery
Computer software costs
Computer and IT consumables
Insurance
Printing, postage and stationery
Advertising and marketing costs
Telecommunications
Data costs
Accountancy fees
Consultancy fees
Subscriptions
Other office costs
Depreciation of plant and machinery
Depreciation of fixtures and fittings|**2023**
**£**
**£**
20,909
-
141,989
-
162,898
-
11,091
1,356
709
(13,156 )
149,742
95,800
-
984
335
1,849
296
596
12,059
8,541
3,479
1,430
288
6,394
6,545
1,741
973
899
1,024
284
4,671
2,609
71
54
1,369
5,321|**2023**
**£**
**£**
20,909
-
141,989
-
162,898
-
11,091
1,356
709
(13,156 )
149,742
95,800
-
984
335
1,849
296
596
12,059
8,541
3,479
1,430
288
6,394
6,545
1,741
973
899
1,024
284
4,671
2,609
71
54
1,369
5,321|**2022**
**£**
**£**
-
815
105,651
6,351
112,817
46
7,144
942
2,062
(10,194 )
102,623
95,566
630
1,177
483
1,180
336
215
10,307
4,139
3,330
1,347
72
2,031
3,228
2,446
1,340
1,275
908
30
2,447
2,249
-
23
1,712
8,450
...CONTINUED| |---|---|---|---| |||162,898
(13,156 )|| ||95,800
-
984
335
1,849
296
596
12,059
8,541
3,479
1,430
288
6,394
6,545
1,741
973
899
1,024
284
4,671
2,609
71
54
1,369
5,321||95,566
630
1,177
483
1,180
336
215
10,307
4,139
3,330
1,347
72
2,031
3,228
2,446
1,340
1,275
908
30
2,447
2,249
-
23
1,712
8,450| |||149,742|| Page 9 ## **The Park Centre (Kingswood) Detailed Income and Expenditure Account (continued) For The Year Ended 30 April 2023** |Depreciation of computer equipment
Sundry expenses
HMRC penalty
**Other Operating Income**
Cafe net income
Other coronavirus grant income
**OPERATING DEFICIT**
**Other interest receivable and similar income**
Bank interest receivable
**Interest payable and similar charges**
Bank charges
**DEFICIT FOR THE FINANCIAL YEAR**|2,212
416
-|(160,240 )
5,725|2,518
245
200|(147,884 )
37,754| |---|---|---|---|---| ||5,725
-||3,348
34,406|| ||48||3|| |||(4,773)
48
(404)||(7,507)
3
(193)| ||404||193|| |||||| |||(5,129 )||(7,697 )| Page 10 ## **Issuer** **Issuer** Raymarsh Ford **Document generated** Thu, 15th Jun 2023 10:50:11 BST **Document fingerprint** b675dc51d1799f091f9e262e7bfbd9ad ## **Parties involved with this document** ## **Document processed** ## **Party + Fingerprint** Wed, 21st Jun 2023 11:39:49 BST Wed, 21st Jun 2023 12:33:38 BST ## **Audit history log** ## **Date** Wed, 21st Jun 2023 12:33:40 BST Wed, 21st Jun 2023 12:33:38 BST Wed, 21st Jun 2023 12:33:38 BST Wed, 21st Jun 2023 12:33:24 BST Wed, 21st Jun 2023 11:39:51 BST Wed, 21st Jun 2023 11:39:50 BST Wed, 21st Jun 2023 11:39:49 BST Wed, 21st Jun 2023 11:39:49 BST Wed, 21st Jun 2023 11:37:37 BST Thu, 15th Jun 2023 10:50:23 BST Thu, 15th Jun 2023 10:50:14 BST Thu, 15th Jun 2023 10:50:14 BST Thu, 15th Jun 2023 10:50:14 BST Thu, 15th Jun 2023 10:50:14 BST Thu, 15th Jun 2023 10:50:14 BST Thu, 15th Jun 2023 10:50:14 BST Thu, 15th Jun 2023 10:50:14 BST Thu, 15th Jun 2023 10:50:11 BST Pamela Ann Marshall - Signer (c65444bfa244dc19493947d3388884c4) Chris Ford - Signer (6e82bb0d4b607086fede1fe0189f7882) **Action** Chris Ford viewed the envelope. (62.30.197.3) The envelope has been signed by all parties. (62.30.197.3) Chris Ford signed the envelope. (62.30.197.3) Chris Ford viewed the envelope. (62.30.197.3) Pamela Ann Marshall viewed the envelope. (92.19.240.41) Document emailed to party email (35.177.153.98) Sent the envelope to Chris Ford for signing. (92.19.240.41) Pamela Ann Marshall signed the envelope. (92.19.240.41) Pamela Ann Marshall viewed the envelope. (92.19.240.41) Document emailed to party email (18.130.98.87) Sent the envelope to Pamela Ann Marshall for signing. (18.170.45.59) Chris Ford has been assigned to this envelope. (18.170.45.59) Pamela Ann Marshall has been assigned to this envelope. (18.170.45.59) Envelope generated. (18.170.45.59) Document generated with fingerprint bd304f395e7e1dd06840f897c44fe200. (18.170.45.59) Document generated with fingerprint 9576d9fab178b738df2037a9b810040b. (18.170.45.59) Document generated with fingerprint b675dc51d1799f091f9e262e7bfbd9ad. (18.170.45.59) Envelope generated with fingerprint ddf05153c9fbbcc4e8b064e164ce378c (18.133.63.166) The Park Centre (Kingswood) UTR: 9702301997 IRMark: UYHAHSPRXJWX4NRSZRMR36BBABI2PMKW. Page 1 of 18. ## HM Revenue & Customs ## Corporation Tax Return for the accounting period ended 30 April 2023. This is a copy of the information that will be transmitted to HM Revenue & Customs once authorised by you. The copy includes all completed supplementary pages and attachments. Before transmitting the return (or amendment) information to HM Revenue & Customs using the Corporation Tax online filing system, would you please check that the information is correct to the best of your knowledge and belief. If you give false information or conceal any income or chargeable gains you may be liable to financial penalties. The HM Revenue & Customs IRmark number assigned to the Corporation Tax Return information is: UYHAHSPRXJWX4NRSZRMR36BBABI2PMKW This number appears on each page of this copy, which is consecutively numbered from 1 to 18 The following details comprise the information to be sent electronically. |,
ng details comprise the information to be sent electronically.|| |---|---| |Name|UTR| |The Park Centre (Kingswood)|9702301997| Where the Corporation Tax Return (or amended Return) contains a claim for repayment, your signature confirms that you have authorised HM Revenue & Customs to make any repayment arising from this return to the nominee as detailed on the form. P Marshall 21 Jun 2023 Signature ____________________________________________________ Date ________/________/____________ The Park Centre (Kingswood) UTR: 9702301997 IRMark: UYHAHSPRXJWX4NRSZRMR36BBABI2PMKW. Page 2 of 18. CT600 final draft 2023 **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 **----- Start of picture text -----**
1 Company name The Park Centre (Kingswood)
2 Company registration number 0 5 1 0 1 4 4 7
3 Tax reference 9 7 0 2 3 0 1 9 9 7
4 Type of company
**----- End of picture text -----**
## Northern Ireland (NI) ||**Put an ‘X’ in the appropriate boxes below**
**5 NI trading activity**
**6 SME**
**7 NI employer**
**8 Special circumstances**| |---|---| ## About this return ||**This is the tax return for the company named above, for the period below**
**30 from**DD MM YYYY
**35to** DD MM YYYY
**Put an ‘X’ in the appropriate boxes below**
**40A repayment is due for this return period**
**45 Claim or relief affecting an earlier period**
**50Making more than one return for this company now**
**55This return contains estimated figures**
**60Company part of a group that is not small**
**65Notice of disclosable avoidance schemes**
**Transfer pricing**
**70Compensating adjustment claimed**
**75 Company qualifies for SME exemption**
0
1
0
5
2
0
2
2
3
0
0
4
2
0
2
3| |---|---| > CT600 (2023) Version 3 (Substitute)(ASP) CT600(2023) Version 3 HMRC 04/23 Page 1 The Park Centre (Kingswood) UTR: 9702301997 IRMark: UYHAHSPRXJWX4NRSZRMR36BBABI2PMKW. Page 3 of 18. CT600 final draft 2023 ## About this return – continued ## **Accounts and computations** - **80 I attach accounts and computations for the period to which this return relates** **----- Start of picture text -----**
X
**----- End of picture text -----**
- **85 I attach accounts and computations for a different period** - **90 If you are not attaching the accounts and computations, 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 - **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 |**Tax calculation**– Turnover|**Tax calculation**– Turnover|**Tax calculation**– Turnover| |---|---|---| |**145 Total turnover from trade**
£
0
0
•
**150** **Banks, building societies, insurance companies and other financial concerns**
_–_put an ‘X’ in this box if you do not have a recognised turnover and have not made an entry in box 145
1
6
2
8
9
8||| |**145 Total turnover from trade**
£
0
0
•
**150** **Banks, building societies, insurance companies and other financial concerns**
_–_put an ‘X’ in this box if you do not have a recognised turnover and have not made an entry in box 145
1
6
2
8
9
8||| |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
•
4
8||| ||0|0| - **170 Bank, building society or other interest, and profits 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)(ASP) CT600(2023) Version 3 Page 2 HMRC 04/23 The Park Centre (Kingswood) UTR: 9702301997 IRMark: UYHAHSPRXJWX4NRSZRMR36BBABI2PMKW. Page 4 of 18. CT600 final draft 2023 ## 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|£||||||||||||||||||||4||8||•||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)**||||||||||||||||||||||||||||||| > CT600 (2023) Version 3 (Substitute)(ASP) CT600(2023) Version 3 HMRC 04/23 Page 3 The Park Centre (Kingswood) UTR: 9702301997 IRMark: UYHAHSPRXJWX4NRSZRMR36BBABI2PMKW. Page 5 of 18. CT600 final draft 2023 ## 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
•
4
8
4
8|||||||| |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
0
0
X|||||||| ||**Financial**
**year (yyyy)**||**Amount of profit**||**Rate of tax**
%||**Tax**| |**330**|2
0
2
2|**335**|£
44.00|**340**|19|**345**|£ p
8.36| |||**350**|£|**355**||**360**|£ p| |||**365**|£|**370**||**375**|£ p| |**380**|2
0
2
3|**385**|£
4.00|**390**|19|**395**|£ p
0.76| |||**400**|£|**405**||**410**|£ p| |||**415**|£|**420**||**425**|£ p| CT600 (2023) Version 3 (Substitute)(ASP) CT600(2023) Version 3 HMRC 04/23 Page 4 The Park Centre (Kingswood) UTR: 9702301997 IRMark: UYHAHSPRXJWX4NRSZRMR36BBABI2PMKW. Page 6 of 18. CT600 final draft 2023 ## Tax calculation – continued ||||||||||||||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**Corporation Tax**– total of boxes 345, 360, 375, 395, 410 and 425|**430**|£||||||||||||||||||||||9|•|1||2|| ||||||||||||||||||||||||||||||| |**Marginal relief**|**435**|£|||||||||||||||||||||||•||||| ||||||||||||||||||||||||||||||| |**Corporation Tax chargeable**– box 430 minus box 435|**440**|£||||||||||||||||||||||9|•|1||2|| ||||||||||||||||||||||||||||||| ## 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|£||||||||||||||||||||||9|•|1||2|| ||||||||||||||||||||||||||||||| |**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**|£|||||||||||||||||||||||•||||| ||||||||||||||||||||||||||||||| > CT600 (2023) Version 3 (Substitute)(ASP) CT600(2023) Version 3 HMRC 04/23 Page 5 The Park Centre (Kingswood) UTR: 9702301997 IRMark: UYHAHSPRXJWX4NRSZRMR36BBABI2PMKW. Page 7 of 18. CT600 final draft 2023 ## 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 |£||||||||||||•||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||||||||||| |£||||||||||||•||| |||||||||||||||| |£||||||||||||•||| |||||||||||||||| |£||||||||||||•||| |||||||||||||||| |£|||||||||||9|•|1|2| |£
•||||||||||||||| |£||||||||||||•||| |||||||||||||||| |£|||||||||||9|•|1|2| |||||||||||||||| |£||||||||||||•||| |||||||||||||||| |£||||||||||||•||| |||||||||||||||| |£|||||||||||9|•|1|2| ## 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|£|||||||||||||||||||||||•|||| CT600 (2023) Version 3 (Substitute)(ASP) CT600(2023) Version 3 HMRC 04/23 Page 6 The Park Centre (Kingswood) UTR: 9702301997 IRMark: UYHAHSPRXJWX4NRSZRMR36BBABI2PMKW. Page 8 of 18. CT600 final draft 2023 ## 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 £ 9 • 1 2
– 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 **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** > CT600 (2023) Version 3 (Substitute)(ASP) CT600(2023) Version 3 HMRC 04/23 Page 7 The Park Centre (Kingswood) UTR: 9702301997 IRMark: UYHAHSPRXJWX4NRSZRMR36BBABI2PMKW. Page 9 of 18. CT600 final draft 2023 ## **Information about enhanced expenditure** ## Research and Development (R&D) or creative enhanced expenditure **----- Start of picture text -----**
650 Put an ‘X’ in box 650 if the claim is made by a small or medium-sized
enterprise (SME), including a SME subcontractor to a large company
655 Put an ‘X’ in box 655 if the claim is made by a large company
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
**----- End of picture text -----**
> CT600 (2023) Version 3 (Substitute)(ASP) CT600(2023) Version 3 Page 8 HMRC 04/23 The Park Centre (Kingswood) UTR: 9702301997 IRMark: UYHAHSPRXJWX4NRSZRMR36BBABI2PMKW. Page 10 of 18. CT600 final draft 2023 ## **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**||£||||||||||||||||7||3||8||5|**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**
**Balancing charges**
**Annual investment**
**allowance**
£
**735**
**Structures and**
**buildings**
£
**736**
**Business premises**
**renovation**
£
**740**
£
**745**
**Machinery and plant**
**– super-deduction**
£
**741**
£
**742**
**Machinery and plant**
**– special rate allowance**
£
**743**
£
**744**
**Other allowances**
**and charges**
£
**750**
£
**755**
**Capital allowances**
**Disposal value**
**Electric**
**charge-points**
£
**737**
£
**738**
**Enterprise zones**
£
**746**
£
**747**
**Zero emissions**
**goods vehicles**
£
**748**
£
**749**
**Zero emissions**
**cars**
£
**751**
£
**752**|| |---|---| CT600 (2023) Version 3 (Substitute)(ASP) CT600(2023) Version 3 Page 9 HMRC 04/23 The Park Centre (Kingswood) UTR: 9702301997 IRMark: UYHAHSPRXJWX4NRSZRMR36BBABI2PMKW. Page 11 of 18. CT600 final draft 2023 ## Qualifying expenditure - **760 Machinery and plant on which first year allowance is claimed** - **765 Designated environmentally friendly machinery and plant** - **770 Machinery and plant on long-life assets and integral features** - **771 Structures and buildings 772 Machinery and plant – super-deduction** - **773 Machinery and plant – special rate allowance** - **775 Other machinery and plant** |£
0
0
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0
0
•
£
0
0
•
£
0
0
•
£
0
0
•
£
0
0
•
£
0
0
•
4
5
5
7| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |£||||||||4|5|5|7|0|0| ## **Losses, deficits and excess amounts** Amount arising ||**Amount**
**Maximum available for surrender**
**as group relief**
**Losses of trades**
**carried on wholly**
£
**780**
£
**785**
**or partly in the UK**
**Losses of trades**
**carried on wholly**
£
**790**
**outside the UK**
**Non-trade deficits**
**on loan relationships**
£
**795**
£
**800**
**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**
3
6
6
0| |---|---| ## Excess amounts ||**Amount**
**Maximum available for surrender**
**as group relief**
**Non-trade capital**
**allowances**
£
**840**
**Qualifying donations**
£
**845**
**Management expenses**
£
**850**
£
**855**| |---|---| CT600(2023) Version 3 CT600 (2023) Version 3 (Substitute)(ASP) Page 10 HMRC 04/23 The Park Centre (Kingswood) UTR: 9702301997 IRMark: UYHAHSPRXJWX4NRSZRMR36BBABI2PMKW. Page 12 of 18. CT600 final draft 2023 ## **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** |rn||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |£||||||||||||•||| |£
•||||||||||||||| |£||||||||||||•||| |||||||||||||||| |£||||||||||||•||| |||||||||||||||| |£||||||||||||•||| |||||||||||||||| |£||||||||||||•||| |||||||||||||||| |£||||||||||||•||| ## Surrender of tax refund within group ||**Including surrenders under the Instalment Payments Regulations**
**900 The following amount is to be surrendered**
£
•
**Put an ‘X’ in the appropriate boxes below**
**the joint Notice is attached**
**905**
**or**
**will follow**
**910**
**915**
**Please stop repayment of the following amount**
**until we send you the Notice**
£
•| |---|---| CT600 (2023) Version 3 (Substitute)(ASP) CT600(2023) Version 3 HMRC 04/23 Page 11 The Park Centre (Kingswood) UTR: 9702301997 IRMark: UYHAHSPRXJWX4NRSZRMR36BBABI2PMKW. Page 13 of 18. CT600 final draft 2023 ## 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** PAMELA ANN MARSHALL **980 Date** DD MM YYYY **985 Status** Director CT600 (2023) Version 3 (Substitute)(ASP) CT600(2023) Version 3 Page 12 HMRC 04/23 The Park Centre (Kingswood) UTR: 9702301997 IRMark: UYHAHSPRXJWX4NRSZRMR36BBABI2PMKW. Page 14 of 18. **Tax Reference: 9702301997** **THE PARK CENTRE (KINGSWOOD) CORPORATION TAX COMPUTATION FOR THE CORPORATION TAX ACCOUNTING PERIOD 1 MAY 2022 TO 30 APRIL 2023** The Park Centre (Kingswood) UTR: 9702301997 IRMark: UYHAHSPRXJWX4NRSZRMR36BBABI2PMKW. Page 15 of 18. ## **The Park Centre (Kingswood) Corporation Tax Computation For the Corporation Tax Accounting Period 1 May 2022 to 30 April 2023** |**Contents**|**Page**| |---|---| |Adjusted Profit / (Loss)|1| |Income from UK Land and Buildings|1| |Profits Chargeable to Corporation Tax|1| |Corporation Tax Calculation|1| |Tax Reconciliation|2| |Trading Losses Summary|2| |Capital Allowances Pool|2—3| The Park Centre (Kingswood) UTR: 9702301997 IRMark: UYHAHSPRXJWX4NRSZRMR36BBABI2PMKW. Page 16 of 18. ## **The Park Centre (Kingswood) Corporation Tax Computation For the Corporation Tax Accounting Period 1 May 2022 to 30 April 2023** ## **1 Adjusted Profit / (Loss)** |**Profit / (Loss) per financial statements**
**Add back:**
Depreciation
**Deduct:**
Bank, building society or other interest and profit and gains from non-trading loan
relationships
Income from UK land and buildings
Net capital allowances
**Trade and Professional Profit / (Loss)**
**Income from UK Land and Buildings**
Income from UK land and buildings
**Profits Chargeable to Corporation Tax**
Bank, building society or other interest, and profits and from non-trading loan relationships
**Profits chargeable to corporation tax after deductions and reliefs**
**Corporation Tax Calculation**
Profits chargeable to corporation tax
Financial year
2022
2023
Corporation tax chargeable
**Net corporation tax chargeable**
**Self assessment of tax payable**|**£**
8,902
48
0
7,385
**£**
48
**Profit**
**(£)**
**Rate**
**of**
**Tax**
**(%)**
44.00
19
4.00
19|**£**
**(5,129)**
8,902| |---|---|---| |||3,773
(7,433)| |||**(3,660)**| |||**£**
0
**£**
48| |||48
**48**| |||**£**
48
**Tax**
**(£)**
8.36
0.76| |||9.12| |||**9.12**
**9.12**| ## **2 Income from UK Land and Buildings** ## **3 Profits Chargeable to Corporation Tax** ## **4 Corporation Tax Calculation** Page 1 The Park Centre (Kingswood) UTR: 9702301997 IRMark: UYHAHSPRXJWX4NRSZRMR36BBABI2PMKW. Page 17 of 18. ## **The Park Centre (Kingswood) Corporation Tax Computation For the Corporation Tax Accounting Period 1 May 2022 to 30 April 2023** ## **5 Tax Reconciliation** |**Total self assessment of tax payable**
**Corporation Tax outstanding**
Payment due date:**1 February 2024**|**£**
**9.12**
**9.12**| |---|---| ||| ## **6 Trading Losses Summary** ## **Trading Losses arising in the period** |Trade and professional losses arising in the period
Losses arising in the period remaining available|**£**
3,660| |---|---| ||3,660| ## **Trading Losses carried forward from the previous period** |Carried forward from the previous period
Losses carried forward from the previous period remaining
available
**Trading Losses available to carry forward to the following**
**period**
Losses arising in the period remaining available
Losses carried forward from the previous period remaining
available
**Total trading losses carried forward into the following period**|**Pre 1st April**
**Losses**
**£**
92,728
92,728
**Pre 1st April**
**Losses**
**£**
92,728
**92,728**|**Post 1st April**
**Losses**
**£**
11,334
11,334
**Post 1st April**
**Losses**
**£**
3,660
11,334
**14,994**|**Total**
**£**
104,062| |---|---|---|---| ||||104,062| ||||**Total**
**£**
3,660
104,062| ||||**107,722**| Page 2 The Park Centre (Kingswood) UTR: 9702301997 IRMark: UYHAHSPRXJWX4NRSZRMR36BBABI2PMKW. Page 18 of 18. ## **The Park Centre (Kingswood) Corporation Tax Computation For the Corporation Tax Accounting Period 1 May 2022 to 30 April 2023** ## **7 Capital Allowances Pool** |WDV @ 01/05/2022
Additions in year
Additions qualifying for AIA
AIA Claimed
Balance to WDA
Disposals
Balancing Charge
Balancing Allowance
**Net Qualifying Expenditure**
**Balance @ WDA**
WDA @ 18%
WDA not claimed
**Total WDA**
**WDV C/F**
Total FYA & WDA Allowances|**General Pool**
**inc. Cars**
**£**
36,472
4,557
4,557
-
4,557
-
0
-| |---|---| ||**41,029**| ||| ||**41,029**| ||(7,385)
-| ||**7,385**| ||**33,644**| ||7,385| ## **Asset Additions For The Period** ## **General Pool Additions** |**Asset**
**Date**
**Purchased**
Office equipment
14/02/2023
Fixtures and fittings
03/03/2023
**Total Additions**|**Initial Cost**
95
4,462| |---|---| ||**4,557**| Page 3 ## **Issuer** **Issuer** Raymarsh Ford **Document generated** Thu, 15th Jun 2023 10:50:11 BST **Document fingerprint** bd304f395e7e1dd06840f897c44fe200 ## **Parties involved with this document** ## **Document processed** ## **Party + Fingerprint** Wed, 21st Jun 2023 11:39:49 BST Wed, 21st Jun 2023 12:33:38 BST ## **Audit history log** ## **Date** Wed, 21st Jun 2023 12:33:40 BST Wed, 21st Jun 2023 12:33:38 BST Wed, 21st Jun 2023 12:33:38 BST Wed, 21st Jun 2023 12:33:24 BST Wed, 21st Jun 2023 11:39:51 BST Wed, 21st Jun 2023 11:39:50 BST Wed, 21st Jun 2023 11:39:49 BST Wed, 21st Jun 2023 11:39:49 BST Wed, 21st Jun 2023 11:37:37 BST Thu, 15th Jun 2023 10:50:23 BST Thu, 15th Jun 2023 10:50:14 BST Thu, 15th Jun 2023 10:50:14 BST Thu, 15th Jun 2023 10:50:14 BST Thu, 15th Jun 2023 10:50:14 BST Thu, 15th Jun 2023 10:50:14 BST Thu, 15th Jun 2023 10:50:14 BST Thu, 15th Jun 2023 10:50:14 BST Thu, 15th Jun 2023 10:50:11 BST Pamela Ann Marshall - Signer (c65444bfa244dc19493947d3388884c4) Chris Ford - Signer (6e82bb0d4b607086fede1fe0189f7882) **Action** Chris Ford viewed the envelope. (62.30.197.3) The envelope has been signed by all parties. (62.30.197.3) Chris Ford signed the envelope. (62.30.197.3) Chris Ford viewed the envelope. (62.30.197.3) Pamela Ann Marshall viewed the envelope. (92.19.240.41) Document emailed to party email (35.177.153.98) Sent the envelope to Chris Ford for signing. (92.19.240.41) Pamela Ann Marshall signed the envelope. (92.19.240.41) Pamela Ann Marshall viewed the envelope. (92.19.240.41) Document emailed to party email (18.130.98.87) Sent the envelope to Pamela Ann Marshall for signing. (18.170.45.59) Chris Ford has been assigned to this envelope. (18.170.45.59) Pamela Ann Marshall has been assigned to this envelope. (18.170.45.59) Envelope generated. (18.170.45.59) Document generated with fingerprint bd304f395e7e1dd06840f897c44fe200. (18.170.45.59) Document generated with fingerprint 9576d9fab178b738df2037a9b810040b. (18.170.45.59) Document generated with fingerprint b675dc51d1799f091f9e262e7bfbd9ad. (18.170.45.59) Envelope generated with fingerprint ddf05153c9fbbcc4e8b064e164ce378c (18.133.63.166)