THE HYAMS GROUP LTD: TAX & ACCOUNTING
LICENSED ACCOUNTANT & TAX AGENT
Mr Pavels KUZNECOVS 60 Gold Street Northampton NN1 1RS FRIENDSHIP ZONE LIMITED
29 January 2025
Dear Pavels,
Accounts for Period ended 30/04/2024
Please find attached final accounts for FRIENDSHIP ZONE LIMITED for the period ended 30/04/2024 [including abbreviated accounts if appropriate].
Please review the attached carefully and if you are happy that the accounts can be approved please print out a set of each of the attached documents, obtain appropriate signatures at the foot of each Balance Sheet [and Directors Report, if relevant] and return the signed documents to this office.
Please do not hesitate to contact us if you have any queries.
Yours sincerely,
a Julia Hyams
46 St. Leonards Road, Northampton, NN4 8DP TELEPHONE: 01604355 766 MOB: 07810318884 E-mail: julia@thehyamsgroup.com Licence AAT 8215
FRIENDSHIP ZONE LIMITED
Company No. 06556556
Unaudited Accounts 30 April 2024
FRIENDSHIP ZONE LIMITED Contents
| Page | |
|---|---|
| Numbers | |
| Company Information | 2 |
| Directors' Report | 3 |
| Accountant's Report | 4 |
| Income & Expenditure Account | 5 |
| Balance Sheet | 6 to |
Page 1
FRIENDSHIP ZONE LIMITED Company Information
Directors
D. GUROV
P. KUZNECOVS
J. Zarinova
Company Secretary
P. KUZNECOVS
Registered Office
60 Gold Street Northampton NN1 1RS
Accountants
The Hyams Group LTD 46 St. Leonard Road Far Cotton Northampton NN4 8DP
Page 2
FRIENDSHIP ZONE LIMITED
Accountants Report
Accountant's Report to the Board of Directors of FRIENDSHIP ZONE LIMITED on the preparation of the unaudited statutory accounts for the year ended 30 April 2024
In order to assist you to fulfil your duties under the Companies Act 2006 and in accordance with your instructions, we have prepared for your approval the accounts of FRIENDSHIP ZONE LIMITED for the year ended 30 April 2024 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 us.
You consider that the company is exempt from an audit for the year ended 30 April 2024. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its surplus for the year then ended.
We have not carried out an audit or a review of the accounts of FRIENDSHIP ZONE LIMITED. 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 statutory accounts.
The Hyams Group LTD Accountants 46 St. Leonard Road Far Cotton Northampton NN4 8DP 29 January 2025
Page 3
FRIENDSHIP ZONE LIMITED Income and Expenditure Account
for the year ended 30 April 2024
| for the year ended 30 April 2024 | ||
|---|---|---|
| Turnover Cost of raw materials and consumables Depreciation and other amounts written off assets Other charges Surplus/(Deficit) before tax for the financial year Tax Surplus/(Deficit) for the financial year |
2024 | 2023 |
| £ | £ | |
| 96,892 (76,889) 378 (3,881) 16,500 - 16,500 |
62,911 (62,033) (881) (19,438) |
|
| (19,441) - |
||
| (19,441) |
Page 4
FRIENDSHIP ZONE LIMITED Balance Sheet
at 30 April 2024 Company No. 06556556
| at 30 April 2024 | ||
|---|---|---|
| Company No. 06556556 Fixed assets Current assets Creditors: Amounts falling due within one year Net current liabilities Total assets less current liabilities Creditors: Amounts falling due after more than one year Reserves |
2024 £ - 25,029 (8,961) 16,068 16,068 (8,505) 7,563 7,563 |
2023 £ 4,622 1,989 (4,448) |
| (2,459) | ||
| 2,163 | ||
| (11,100) | ||
| (8,937) | ||
| (8,937) |
NOTES TO THE ACCOUNTS
1 Basis of preparation
These accounts have been prepared in accordance with the micro-entity provisions of the small companies regime.
2 Employees
| Employees | ||
|---|---|---|
| 2024 | 2023 | |
| Number | Number | |
| The average monthly number of employees (including | 0 | 0 |
| directors) during the year was: |
3 Additional information
FRIENDSHIP ZONE LIMITED is a private company limited by guarantee and incorporated in England and Wales.
Its registered number is: 06556556
Its registered office is:
60 Gold Street
Northampton NN1 1RS
Related Party Transactions
A company controlled by a director charged the charity rent of £27,700 (excluding VAT) for premises at 60 Gold Street, of which £1,700 related to the previous financial year. Additional rent of £2,000 was charged to the director personally for other premises. The same related company provided internet and telephony services totalling £4,300 (excluding VAT), which included services for both the previous and next financial year. The related company paid the charity £5,700 (excluding VAT) for equipment and furniture, and made donations to the charity of £4,000 during the year. All transactions were conducted at market value.
For the year ended 30 April 2024 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
Page 5
FRIENDSHIP ZONE LIMITED Balance Sheet
The accounts were approved by the board of directors on 29 January 2025 and signed on its behalf by:
P. KUZNECOVS - Director
Page 6
FRIENDSHIP ZONE LIMITED Detailed Balance Sheet Notes
for the year ended 30 April 2024
| 1 Fixed assets Tangible fixed assets 2 Tangible fixed assets Cost At 1 May 2023 Disposals At 30 April 2024 Depreciation At 1 May 2023 Disposals At 30 April 2024 Net book values At 30 April 2024 At 30 April 2023 3 Current assets Cash at bank and in hand Trade debtors 4 Creditors: amounts falling due within one year Bank loans and overdrafts Trade creditors Taxes and social security Other creditors 5 Creditors: amounts falling due after more than one year Bank loans and overdrafts |
2024 £ - |
Fixtures, fittings and equipment £ 10,262 (10,262) |
2023 £ 4,622 |
|---|---|---|---|
| - | 4,622 | ||
| 2024 £ |
Total £ 10,262 (10,262) |
||
| - | - | ||
| 5,640 (5,640) |
|||
| 5,640 | |||
| (5,640) | |||
| - | - | ||
| - | - | ||
| 4,622 | 4,622 | ||
| 2023 £ |
|||
| 10,078 | 798 | ||
| 14,951 | 1,191 | ||
| 25,029 | 1,989 | ||
| 2024 £ |
2023 £ |
||
| 4,000 | 4,000 | ||
| - 4,760 201 |
84 364 - |
||
| 8,961 | 4,448 | ||
| 2024 £ 8,505 |
2023 £ 11,100 |
||
| 8,505 | 11,100 |
Page 7
FRIENDSHIP ZONE LIMITED Detailed Balance Sheet Notes
6 Reserves
| At 1 May 2023 Surplus for the period At 30 April 2024 |
Income and Expenditure account |
|---|---|
| £ | |
| (8,937) | |
| 16,500 | |
| 7,563 | |
Page 8
FRIENDSHIP ZONE LIMITED Detailed Income and Expenditure Account
for the year ended 30 April 2024
| Turnover Cost of raw materials and consumables Direct premises costs Sub-contractor costs Depreciation and other amounts written off assets Depreciation of fixtures, fittings and equipment Profit on disposal of fixed assets Other charges Motor and travel costs Travel and subsistence Premises costs Rates General administrative costs Bad debts Software, IT support and related costs Subscriptions Sundry expenses Telephone, fax and broadband Legal and professional costs Accountancy and bookkeeping Total Other charges Surplus/(Deficit) before tax for the financial year |
2024 | 2023 |
|---|---|---|
| £ | £ | |
| 96,892 | 62,911 | |
| 76,639 250 76,889 - (378) (378) 3,881 55 55 - - 48 14 35 1,346 - 1,443 2,383 2,383 3,881 16,500 |
40,277 21,756 |
|
| 62,033 | ||
| 881 | ||
| - | ||
| 881 | ||
| 19,438 1,127 |
||
| 1,127 | ||
| 714 | ||
| 714 | ||
| 14,069 167 66 815 547 |
||
| 15,664 | ||
| 1,933 | ||
| 1,933 | ||
| 19,438 | ||
| (19,441) | ||
Page 9
FRIENDSHIP ZONE LIMITED
Company No. 06556556
Unaudited Accounts 30 April 2024
FRIENDSHIP ZONE LIMITED
Balance Sheet Registrar
| FRIENDSHIP ZONE LIMITED Balance Sheet Registrar |
||
|---|---|---|
| at 30 April 2024 Company No. 06556556 Fixed assets Current assets Creditors: Amounts falling due within one year Net current liabilities Total assets less current liabilities Creditors: Amounts falling due after more than one year Reserves NOTES TO THE ACCOUNTS |
2024 £ - 25,029 (8,961) 16,068 16,068 (8,505) 7,563 7,563 |
2023 £ 4,622 1,989 (4,448) |
| (2,459) | ||
| 2,163 | ||
| (11,100) | ||
| (8,937) | ||
| (8,937) | ||
- 1 Basis of preparation
These accounts have been prepared in accordance with the micro-entity provisions of the small companies regime.
2 Employees
| Employees | ||
|---|---|---|
| 2024 | 2023 | |
| Number | Number | |
| The average monthly number of employees (including | 0 | 0 |
| directors) during the year was: |
3 Additional information
FRIENDSHIP ZONE LIMITED is a private company limited by guarantee and incorporated in England and Wales.
Its registered number is: 06556556
Its registered office is:
60 Gold Street
Northampton NN1 1RS
Related Party Transactions
A company controlled by a director charged the charity rent of £27,700 (excluding VAT) for premises at 60 Gold Street, of which £1,700 related to the previous financial year. Additional rent of £2,000 was charged to the director personally for other premises. The same related company provided internet and telephony services totalling £4,300 (excluding VAT), which included services for both the previous and next financial year. The related company paid the charity £5,700 (excluding VAT) for equipment and furniture, and made donations to the charity of £4,000 during the year. All transactions were conducted at market value.
For the year ended 30 April 2024 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.
Page 1
FRIENDSHIP ZONE LIMITED Balance Sheet Registrar
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's income and expenditure account.
The accounts were approved by the board of directors on 29 January 2025 and signed on its behalf by:
- P. KUZNECOVS - Director
Page 2
THE HYAMS GROUP LTD: TAX & ACCOUNTING
LICENSED ACCOUNTANT • TAX ADVISER
Mr Pavels KUZNECOVS FRIENDSHIP ZONE LIMITED 60 Gold Street Northampton NN1 1RS
29 January 2025
Dear Pavels,
Re: Corporation Tax Return for Period ending 30/04/2024
We enclose a summary of your tax return entries, covering income for the year ended 30/04/2024, that has been prepared from information you have supplied.
HM Revenue & Customs regard the completion of the tax return as your personal responsibility. Therefore please ensure that we have been provided with all of the necessary information and carefully check that this has been accurately represented on your tax return.
Once you are also satisfied that the information on the tax return is complete, please sign the declaration enclosed and return to us as soon as possible. We are obliged to hold a copy of your approval before we can file the return with HMRC.
Yours sincerely,
Julia Hyams
46 St.Leonards Road, Northampton, NN4 8DP TELEPHONE: 01604355 766 MOB: 07810318884 E-mail: julia@thehyamsgroup.com Licence AAT 8215
FRIENDSHIP ZONE LIMITED (UTR: 2499921988) - Prepared by: The Hyams Group LTD on 29/01/2025 at 09:41
IRmark: QZQLUZKDUNHXUP4WJTAMVIAWMKO3GXUS
| Adjustment of Profits Computation | |
|---|---|
| Turnover from Trade or Profession | 96,892 |
| Profit Per Accounts Deduct: Non-trade income, allowances and other deductions Profit on sale 378 Adjusted Trading Profits |
|
| 16,500 | |
| (378) | |
| 16,122 |
For period 01/05/2023 to 30/04/2024
Page 1
| Corporation Tax Calculation Adjusted Trading Profits Bank, etc. Interest & NTLR Profits Property Business Profits Non-trading Gains on IFAs Chargeable Gains Total Profits Current Period Profits 16,122 - - - - 16,122 Brought Forward Losses/Deficits used in this Computation Pre 1st April 2017 Trading Losses - NTLR Deficits - - - - Property Business Losses - - - - - Non-trading Losses on Intangible Fixed Assets - - - - - Post 1st April 2017 Trading Losses (16,122) - - - - NTLR Deficits - - - - - Property Business Losses - - - - - Non-trading Losses on Intangible Fixed Assets - - - - - Sub-totals - - - - - - Trading Losses carried back from later period - - - - - Current Period Losses/Deficits used in this Computation against General Profits Pre 1st April 2017 Trading Losses - - - - NTLR Deficits - - - - Property Business Losses - - - - Non-trading Losses on Intangible Fixed Assets - - - - Post 1st April 2017 Trading Losses - - - - NTLR Deficits - - - - Property Business Losses - - - - Non-trading Losses on Intangible Fixed Assets - - - - Sub-totals - - - - - - Qualifying Donations - Used Against Total Profits - - Charges Surrendered as Group Relief - Group Relief - Group Relief for Carried Forward Losses - Profits Chargeable to Corporation Tax - |
Corporation Tax Calculation Adjusted Trading Profits Bank, etc. Interest & NTLR Profits Property Business Profits Non-trading Gains on IFAs Chargeable Gains Total Profits Current Period Profits 16,122 - - - - 16,122 Brought Forward Losses/Deficits used in this Computation Pre 1st April 2017 Trading Losses - NTLR Deficits - - - - Property Business Losses - - - - - Non-trading Losses on Intangible Fixed Assets - - - - - Post 1st April 2017 Trading Losses (16,122) - - - - NTLR Deficits - - - - - Property Business Losses - - - - - Non-trading Losses on Intangible Fixed Assets - - - - - Sub-totals - - - - - - Trading Losses carried back from later period - - - - - Current Period Losses/Deficits used in this Computation against General Profits Pre 1st April 2017 Trading Losses - - - - NTLR Deficits - - - - Property Business Losses - - - - Non-trading Losses on Intangible Fixed Assets - - - - Post 1st April 2017 Trading Losses - - - - NTLR Deficits - - - - Property Business Losses - - - - Non-trading Losses on Intangible Fixed Assets - - - - Sub-totals - - - - - - Qualifying Donations - Used Against Total Profits - - Charges Surrendered as Group Relief - Group Relief - Group Relief for Carried Forward Losses - Profits Chargeable to Corporation Tax - |
Corporation Tax Calculation Adjusted Trading Profits Bank, etc. Interest & NTLR Profits Property Business Profits Non-trading Gains on IFAs Chargeable Gains Total Profits Current Period Profits 16,122 - - - - 16,122 Brought Forward Losses/Deficits used in this Computation Pre 1st April 2017 Trading Losses - NTLR Deficits - - - - Property Business Losses - - - - - Non-trading Losses on Intangible Fixed Assets - - - - - Post 1st April 2017 Trading Losses (16,122) - - - - NTLR Deficits - - - - - Property Business Losses - - - - - Non-trading Losses on Intangible Fixed Assets - - - - - Sub-totals - - - - - - Trading Losses carried back from later period - - - - - Current Period Losses/Deficits used in this Computation against General Profits Pre 1st April 2017 Trading Losses - - - - NTLR Deficits - - - - Property Business Losses - - - - Non-trading Losses on Intangible Fixed Assets - - - - Post 1st April 2017 Trading Losses - - - - NTLR Deficits - - - - Property Business Losses - - - - Non-trading Losses on Intangible Fixed Assets - - - - Sub-totals - - - - - - Qualifying Donations - Used Against Total Profits - - Charges Surrendered as Group Relief - Group Relief - Group Relief for Carried Forward Losses - Profits Chargeable to Corporation Tax - |
Corporation Tax Calculation Adjusted Trading Profits Bank, etc. Interest & NTLR Profits Property Business Profits Non-trading Gains on IFAs Chargeable Gains Total Profits Current Period Profits 16,122 - - - - 16,122 Brought Forward Losses/Deficits used in this Computation Pre 1st April 2017 Trading Losses - NTLR Deficits - - - - Property Business Losses - - - - - Non-trading Losses on Intangible Fixed Assets - - - - - Post 1st April 2017 Trading Losses (16,122) - - - - NTLR Deficits - - - - - Property Business Losses - - - - - Non-trading Losses on Intangible Fixed Assets - - - - - Sub-totals - - - - - - Trading Losses carried back from later period - - - - - Current Period Losses/Deficits used in this Computation against General Profits Pre 1st April 2017 Trading Losses - - - - NTLR Deficits - - - - Property Business Losses - - - - Non-trading Losses on Intangible Fixed Assets - - - - Post 1st April 2017 Trading Losses - - - - NTLR Deficits - - - - Property Business Losses - - - - Non-trading Losses on Intangible Fixed Assets - - - - Sub-totals - - - - - - Qualifying Donations - Used Against Total Profits - - Charges Surrendered as Group Relief - Group Relief - Group Relief for Carried Forward Losses - Profits Chargeable to Corporation Tax - |
Corporation Tax Calculation Adjusted Trading Profits Bank, etc. Interest & NTLR Profits Property Business Profits Non-trading Gains on IFAs Chargeable Gains Total Profits Current Period Profits 16,122 - - - - 16,122 Brought Forward Losses/Deficits used in this Computation Pre 1st April 2017 Trading Losses - NTLR Deficits - - - - Property Business Losses - - - - - Non-trading Losses on Intangible Fixed Assets - - - - - Post 1st April 2017 Trading Losses (16,122) - - - - NTLR Deficits - - - - - Property Business Losses - - - - - Non-trading Losses on Intangible Fixed Assets - - - - - Sub-totals - - - - - - Trading Losses carried back from later period - - - - - Current Period Losses/Deficits used in this Computation against General Profits Pre 1st April 2017 Trading Losses - - - - NTLR Deficits - - - - Property Business Losses - - - - Non-trading Losses on Intangible Fixed Assets - - - - Post 1st April 2017 Trading Losses - - - - NTLR Deficits - - - - Property Business Losses - - - - Non-trading Losses on Intangible Fixed Assets - - - - Sub-totals - - - - - - Qualifying Donations - Used Against Total Profits - - Charges Surrendered as Group Relief - Group Relief - Group Relief for Carried Forward Losses - Profits Chargeable to Corporation Tax - |
|---|---|---|---|---|
| Total Profits 16,122 |
- | - | ||
| Chargeable Gains - |
- - - |
- - - - - - |
- - - - |
- - - - - |
| Non-trading Gains on IFAs - |
- - - |
- - - - - - |
- - - |
|
| Property Business Profits - |
- - - |
- - - - - - |
- - - |
|
| Bank, etc. Interest & NTLR Profits - |
- - - |
- - - - - - |
- - - |
|
| Adjusted Trading Profits 16,122 |
- - - |
(16,122) - - - - - |
- - - |
|
| Corporation Tax Calculation Current Period Profits |
Trading Losses NTLR Deficits Property Business Losses Non-trading Losses on Intangible Fixed Assets |
Post 1st April 2017 Trading Losses NTLR Deficits Property Business Losses Non-trading Losses on Intangible Fixed Assets Sub-totals Trading Losses carried back from later period |
Trading Losses NTLR Deficits Property Business Losses Non-trading Losses on Intangible Fixed Assets |
|
| Pre 1st April 2017 |
Post 1st April 2017 |
Pre 1st April 2017 |
Post 1st April 2017 |
|
| Brought Forward Losses/Deficits used in this Computation |
Current Period Losses/Deficits used in this Computation against General Profits |
| Tax | - - - - |
- | Property Business Losses Non-trading Losses on IFAs - - - - - - - - - - - - |
Terminal loss/April 2020 - March 2022 loss carry back claim? [Y/N] N Carried Forward Losses After Reliefs Taken - - - - 2,438 - - - |
Company in a group? [Y/N] N Trading profits deduction allowance: The company is claiming its deduction allowance against its trading profits for the period - as calculated in the Calculation of Brought Forward Losses Restriction section. |
|||
| Rate of tax % |
rporation Tax Marginal relief ax Chargeable |
pril 2017 | ||||||
| Amount of Profit |
- - Co Corporation T |
Post 1 A | NTLR Deficits - - - - - - - |
|||||
| Financial Year |
2023 2024 |
Adjusted Trading Losses 18,560 (16,122) - 2,438 - - - |
||||||
| Corporation Tax Payable | Losses Memorandum Pre 1 April 2017 |
Adjusted Trading Losses NTLR Deficits Property Business Losses Non-trading Losses on IFAs Brought Forward - - - - Used in this Computation - - - - Surrendered for Group Relief Brought Forward Losses After Reliefs Taken - - - - Current Period - - - - Surrendered for Group Relief - - - - Carried back to Earlier Period - - |
FRIENDSHIP ZONE LIMITED (UTR: 2499921988) - Prepared by: The Hyams Group LTD on 29/01/2025 at 09:41
IRmark: QZQLUZKDUNHXUP4WJTAMVIAWMKO3GXUS
Marginal Relief Calculation
| Financial years beginning 1 April Associated Companies 2023 - n/a - n/a x 2024 - n/a - n/a x Distributions Received to be Included with Profits - |
n/a x n/a = n/a n/a n/a x n/a = n/a n/a Total Marginal Relief = n/a |
|---|---|
For period 01/05/2023 to 30/04/2024
Page 5
| Total | 16,122 | (5,000,000) | - | - | 5,000,000 | 5,000,000 | 16,122 | 16,122 | 16,122 | ||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Non Trading | Profit | - | - | - | - | - | - | - | - | - | |||||
| Trading | profit | 16,122 | (5,000,000) | - | - | 5,000,000 | 5,000,000 | 16,122 | 16,122 | 16,122 | |||||
| Qualifying profits: Post 1 April 2017 profits chargeable to corporation tax | Deductions allowance | Relevant profits | 50% of relevant profits [if relevant profits > 0] | Deductions allowance | Relevant maximum post 1 April 2017 brought forward losses available | Total profits in the period | Split of profits pre-and post-1 April 2017 | Profits post 1 April 2017 | Deductions allowance: Post 1 April 2017 brought forward losses claimed |
FRIENDSHIP ZONE LIMITED (UTR: 2499921988) - Prepared by: The Hyams Group LTD on 29/01/2025 at 09:41
IRmark: QZQLUZKDUNHXUP4WJTAMVIAWMKO3GXUS
HM Revenue & Customs
Company Tax Return CT600 (2024) 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 |
FRIENDSHIP ZONE LIMITED | |||
| 2 Company registration number |
06556556 | |||
| 3 Tax reference |
2499921988 | |||
| 4 Type of company |
||||
Northern Ireland
| Put an ‘X’ in the appropriate box(es) below | ||||
| 5 NI trading activity |
6 SME |
|||
| 7 NI employer |
8 Special circumstances |
|||
About this return
This is the tax return for the company named above, for the period below
| This is the tax return for the company named above, for the period below | This is the tax return for the company named above, for the period below | This is the tax return for the company named above, for the period below | This is the tax return for the company named above, for the period below | This is the tax return for the company named above, for the period below | This is the tax return for the company named above, for the period below | |
|---|---|---|---|---|---|---|
| 30 | from DD/MM/YYYY 35 |
to DD/MM/YYYY | ||||
| 01/05/2023 | ct2024v1 | 30/04/2024 | ||||
| Put an ‘X’ in the appropriate box(es) below | ||||||
| 40 | A repayment is due for this return period | |||||
| 45 | Claim or relief affecting an earlier period | |||||
| 50 | Making more than one return for this company now | |||||
| 55 | This return contains estimated figures | |||||
| 60 | Company part of a group that is not small | |||||
| 65 | Notice of disclosable avoidance schemes | |||||
| Transfer Pricing | ||||||
| 70 | Compensating adjustment claimed | |||||
| 75 | Company qualifies for SME exemption | |||||
For period 01/05/2023 to 30/04/2024
Page 1
FRIENDSHIP ZONE LIMITED (UTR: 2499921988) - Prepared by: The Hyams Group LTD on 29/01/2025 at 09:41
IRmark: QZQLUZKDUNHXUP4WJTAMVIAWMKO3GXUS
About this return - continued
| Accounts and computations | ||||
| 80 | I attach accounts and computations for the period to which this return relates | X | ||
| 85 | I attach accounts and computations for a different period | |||
| 90 | If you are not attaching the accounts and computations, explain why | |||
| Supplementary pages enclosed | ||||
| 95 | Loans and arrangements to participators by close companies -form CT600A | |||
| 100 | Controlled foreign companies and foreign permanent establishment exemptions, hybrid and other mismatches -form |
|||
| CT600B | ||||
| 105 | Group and consortium -form CT600C | |||
| 110 | Insurance -form CT600D | |||
| 115 | Charities and Community Amateur Sports Clubs (CASCs) -form CT600E | |||
| 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 and Investment Zones - form CT600M | |||
| 144 | Residential property developer tax -form CT600N | |||
Tax calculation
Turnover
| 145 Total turnover from trade |
96,892 | ||
| 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 a | n entry in box 145 | ||
| Income | |||
| 155 Trading profits |
16,122 | ||
| 160 Trading losses brought forward set against trading profits |
16,122 | ||
| 165 Net trading profits –box 155 minus box 160 |
- | ||
| 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 |
|||
For period 01/05/2023 to 30/04/2024
Page 2
FRIENDSHIP ZONE LIMITED (UTR: 2499921988) - Prepared by: The Hyams Group LTD on 29/01/2025 at 09:41
IRmark: QZQLUZKDUNHXUP4WJTAMVIAWMKO3GXUS
Income - continued
| 175 Annual payments not otherwise charged to Corporation Tax and from which Income Tax has not been deducted |
- | |
| 180 Non-exempt dividends or distributions from non-UK resident companies |
- | |
| 185 Income from which Income Tax has been deducted |
- | |
| 190 Income from a property business |
- | |
| 195 Non-trading gains on intangible fixed assets |
- | |
| 200 Tonnage Tax profits |
- | |
| 205 Income not falling under any other heading |
- | |
| Chargeable gains | ||
| 210 Gross chargeable gains |
- | |
| 215 Allowable losses including losses brought forward |
- | |
| 220 Net chargeable gains -box 210 minus box 215 |
- | |
| Profits before deductions and reliefs | ||
| 225 Losses brought forward against certain investment income |
- | |
| 230 Non-trade deficits on loan relationships (including interest) and derivative contracts (financial instruments) brought forward set against non-trading profits |
- | |
| 235 Profits before other deductions and reliefs -net sum of boxes 165 to 205 and 220 minus sum of boxes 225 and 230 |
- | |
| Deductions and reliefs | ||
| 240 Losses on unquoted shares |
- | |
| 245 Management expenses |
- | |
| 250 UK property business losses for this or previous accounting period |
- | |
| 255 Capital allowances for the purposes of management of the business |
- | |
| 260 Non-trade deficits for this accounting period from loan relationships and derivative contacts (financial instruments) |
- | |
For period 01/05/2023 to 30/04/2024
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Deductions and reliefs - continued
| 263 Carried forward non-trade deficits from loan relationships and derivative contracts (financial instruments) |
- | ||||||||
| 265 Non-trading losses on intangible fixed assets |
- | ||||||||
| 275 Total trading losses of this or a later accounting period |
- | ||||||||
| 280 Put an ‘X’ in box 280 if amounts carried back from later accounting periods are included in box 275 |
|||||||||
| 285 Trading losses carried forward and claimed against total profits |
- | ||||||||
| 290 Non-trade capital allowances |
- | ||||||||
| 295 Total of deductions and reliefs –total of boxes 240 to 275, 285 and 290 |
- | ||||||||
| 300 Profits before qualifying donations and group relief –box 235 minus box 295 |
- | ||||||||
| 305 Qualifying donations |
- | ||||||||
| 310 Group relief |
- | ||||||||
| 312 Group relief for carried forward losses |
- | ||||||||
| 315 Profits chargeable to Corporation Tax –box 300 minus boxes 305, 310 and 312 |
- | ||||||||
| 320 Ring fence profits included |
- | ||||||||
| 325 Northern Ireland profits included |
- | ||||||||
| Tax calculation | |||||||||
| 326 Number of associated companies in this period |
- | ||||||||
| 327 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 claims to be charged at the small companies’ rate on any part of its profits or is claiming marginal rate relief |
|||||||||
| Enter how much profit has to be charged and at what rate | |||||||||
| Financial year (yyyy) |
Amount of profit | Rate of tax % |
Tax | ||||||
| 330 | 335 | - | 340 | - | 345 | - | |||
| 350 | - | 355 | 360 | - | |||||
| 365 | - | 370 | 375 | - | |||||
| 380 | 385 | - | 390 | - | 395 | - | |||
| 400 | - | 405 | 410 | - | |||||
| 415 | - | 420 | 425 | - |
For period 01/05/2023 to 30/04/2024
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Tax calculation - continued
| Corporation Tax -total of boxes 345, 360, 375, 395, 410 and 425 | 430 | - | ||
| Marginal relief | 435 | - | ||
| Corporation Tax chargeable -box 430 minus box 435 | 440 | |||
Reliefs and deductions in terms of tax
| 445 Community Investment 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 any 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 & 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 levies | |||
| 986 Energy (Oil and Gas) profits levy (EOGPL) amounts liable |
- | ||
| 987 Electricity Generator Levy (EGL) exceptional generation receipts |
- | ||
| 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 |
- | ||
| 497 Residential Property Developer Tax (RPDT) payable |
- | ||
For period 01/05/2023 to 30/04/2024
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Calculation of tax outstanding or overpaid - continued
| 500 CFC tax, bank levy and bank surcharge payable -total of box 490, 495, 496 and |
- | ||
| 497 | |||
| 501 EOGPL payable |
- | ||
| 502 EGL payable |
- | ||
| 505 Supplementary charge (ring fence trades) payable |
- | ||
| 510 Tax chargeable - total of boxes 475, 480, 500, 501, 502 and 505 |
- | ||
| 515 Income Tax deducted from gross income included in profits |
- | ||
| 520 Income Tax repayable to the company |
- | ||
| 525 Self-assessment of tax payable before restitution tax and coronavirus support scheme overpayments –box 510 minus box 515 |
- | ||
| 526 Coronavirus support schemes overpayment now due –total of boxes 471 and 474 |
- | ||
| minus boxes 472 and 473 | |||
| 527 Restitution tax |
- | ||
| 528 Self-assessment of tax payable – total of boxes 525, 526 and 527 |
- | ||
| Tax reconciliation | |||
| 530 | Research and Development credit | - | |
| 535 | (Not currently used) | ||
| 540 | Creatives tax credit | - | |
| 545 Total of Research and Development credit, and creative tax credit –total box 530 to 540 |
- | ||
| 550 | Land remediation tax credit | - | |
| 555 | Life assurance company tax credit | - | |
| 560 Total land remediation and life assurance company tax credit –total box 550 and 555 |
- | ||
| 565 Capital allowances first-year tax credit |
- | ||
| 570 Surplus Research and Development credits or creative tax credit payable –box 545 minus box 525 |
- | ||
| 575 Land remediation or life assurance company tax credit payable –total of boxes 545 and 560 minus boxes 525 and 570 |
- | ||
For period 01/05/2023 to 30/04/2024
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Tax reconciliation - continued
| 580 Capital allowances first-year tax credit payable -boxes 545, 560 and 565 minus boxes 525, 570 and 575 |
- | |||||||
| 585 Ring fence Corporation Tax included |
- | |||||||
| 586 NI Corporation Tax included |
- | |||||||
| 590 Ring fence supplementary charge included |
- | |||||||
| 595 Tax already paid (and not already repaid) |
- | |||||||
| 600 Tax outstanding -box 525 minus boxes 545, 560, 565 and 595 |
- | |||||||
| 605 Tax overpaid including surplus or payable credits -total sum of boxes 545, 560, 565 |
- | |||||||
| and 595 minus 525 | ||||||||
| 610 Group tax refunds surrendered to this company |
- | |||||||
| 615 Research and Development expenditure credits surrendered to this company |
- | |||||||
| 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 |
- | |||||||
| 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 (Instalment Payments) Regulations |
under the Corporation Tax | |||||||
| 635 is within a group payments arrangement for the period |
||||||||
| 640 has written down or sold intangible assets |
||||||||
| 645 has made cross-border royalty payments |
||||||||
| 647 Eat Out to Help Out Scheme: reimbursed discounts included as taxable income |
- | |||||||
For period 01/05/2023 to 30/04/2024
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Information about enhanced expenditure and tax reliefs
Research and Development (R&D) or creatives enhanced expenditure and tax reliefs
| 650 Put an ‘X’ in box 650 if the claim is made by a small or medium-sized enterprise (SME), including a SME subcontractor to a large company |
|||
| 655 Put an ‘X’ in box 655 if the claim is made by a large company |
|||
| 656 Put an ‘X’ in box 656 to confirm that a R&D claim notification form has been submitted |
|||
| 657 Put an ‘X’ in box 657 to confirm that an additional information form has been submitted |
|||
| 659 R&D expenditure qualifying for SME R&D relief |
- | ||
| 660 R&D enhanced expenditure |
- | ||
| 665 Creatives qualifying expenditure and/or additional deduction |
- | ||
| 670 R&D and creative enhanced expenditure - total box 660 and 665 |
- | ||
| 675 R&D enhanced expenditure of an SME on work subcontracted to it by a large company |
- | ||
| 680 Vaccine research expenditure |
- | ||
| Land remediation enhanced expenditure | |||
| 685 Enter the total enhanced expenditure |
- | ||
Information about capital allowances and balancing charges/disposal values
Allowances and charges in calculation of trading profits and losses
| Capital allowances | Balancing charges | |||||
| Annual investment allowance | 690 | - | ||||
| Full expensing | 688 | - | 689 | - | ||
| 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 | - | ||
For period 01/05/2023 to 30/04/2024
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Allowances and charges in calculation of trading profits and losses
| Capital allowances | Disposal value | |||||
| Electric charge-points | 713 | - | 714 | - | ||
| Enterprise zones | 721 | - | 722 | - | ||
| Zero emissions goods vehicles | 723 | - | 724 | - | ||
| Zero emissions cars | 726 | - | 727 | - | ||
Allowances and charges not included in calculation of trading profits and losses
| Capital allowances | Balancing charges | |||||
| Annual investment allowance | 735 | - | ||||
| Structures and buildings | 736 | - | ||||
| Full expensing | 733 | - | 734 | - | ||
| Business premises renovation | 740 | - | 745 | - | ||
| Machinery and plant - super-deduction | 741 | - | 742 | - | ||
| Machinery and plant - special rate allowance | 743 | - | 744 | - | ||
| Other allowances and charges | 750 | - | 755 | - | ||
| Capital allowances | Disposal value | |||||
| Electric charge-points | 737 | - | 738 | - | ||
| Enterprise zones | 746 | - | 747 | - | ||
| Zero emissions goods vehicles | 748 | - | 749 | - | ||
| Zero emissions cars | 751 | - | 752 | - | ||
For period 01/05/2023 to 30/04/2024
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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 |
- | |
Losses, deficits and excess amounts
Amount arising
| Amount | Maximum available for surrender as group relief |
|||||
| Losses of trades carried on wholly or partly in the UK |
780 | - | 785 | - | ||
| Losses of trades carried on wholly outside the UK |
790 | - | ||||
| Non-trading deficits on loan relationships and derivative contracts |
795 | - | 800 | - | ||
| UK property business losses | 805 | - | 810 | - | ||
| Overseas property business losses | 815 | - | ||||
| Losses from miscellaneous transactions | 820 | - | ||||
| Capital losses | 825 | - | ||||
| Non-trading losses on intangible fixed assets | 830 | - | 835 | - | ||
Excess amounts
| Amount | Maximum available for surrender as |
|||||
| group relief | ||||||
| Non-trading capital allowances | 840 | - | ||||
| Qualifying donations | 845 | - | ||||
| Management expenses | 850 | - | 855 | - | ||
For period 01/05/2023 to 30/04/2024
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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 |
- | |
| 857 | Amount of group relief claimed which relates to NI trading losses used against NI trading profits |
- | |
| 858 | Amount of group relief claimed which relates to rest of UK/mainstream losses used against NI trading profits |
- | |
Overpayments and repayments
Small repayments
| 860 | Do not repay sums of | - | or less. |
|---|---|---|---|
| Read the overpayments and repayments section of the Company Tax Return Guide | for specific guidance on when and how to | ||
| make an entry in this box. |
| 860 | Do not repay sums of | - | or less. | ||
| Read the overpayments and repayments section of the Company Tax Return Guide for specific guidance on when and how to make an entry in this box. |
|||||
| Repayments for the period covered by this return | |||||
| 865 | Repayment of Corporation Tax | - | |||
| 870 | Repayment of Income Tax | - | |||
| 875 | Payable Research and Development tax credit | - | |||
| 880 | Payable Research and Development expenditure credit | - | |||
| 885 | Payable creatives tax credit | - | |||
| 890 | Payable land remediation or life assurance company tax credit | - | |||
| 895 | Payable capital allowances first-year tax credit | - | |||
Surrender of tax refund within group
| Including surrenders under the Instalment Payments Regulations. | |||||
| 900 | The following amount is to be surrendered | - | |||
| Put an 'X' in the appropriate box(es) below | |||||
| the joint Notice is attached | 905 | ||||
| or | |||||
| will follow | 910 | ||||
| 915 | Please stop repayment of the following amount until we send you the Notice | - | |||
For period 01/05/2023 to 30/04/2024
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Bank details (for 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 - company secretary, treasurer, liquidator or authorised agent, etc.) | |||
| 950 | of (enter company name) | ||
| 955 | authorise (enter name) | ||
| 960 | of address(enter address) | ||
| Postcode | |||
| 965 | Nominee reference | ||
| to receive payment on company's behalf | |||
| 970 | Name | ||
Declaration
Declaration I declare that the information I have given on this Company Tax Return and any supplementary pages is correct and complete to the best of my knowledge and belief.
I understand that giving false information in the return, or concealing any part of the company’s profits or tax payable, can lead to both the company and me being prosecuted.
| 975 | Name | |||
|---|---|---|---|---|
| P. KUZNECOVS | ||||
| 980 | Date DD/MM/YYYY | |||
| 29/01/2025 | 29/01/2026 | |||
| 985 | Status | |||
| Director | ||||
For period 01/05/2023 to 30/04/2024
Page 12
IRmark: QZQLUZKDUNHXUP4WJTAMVIAWMKO3GXUS
UTR: 2499921988
Corporation Tax Return for Period 01/05/2023 to 30/04/2024 for FRIENDSHIP ZONE LIMITED
Corporation Tax Payment Schedule
Corporation Tax Payment Schedule
Corporation tax due after deduction of any income tax 0.00 Tax credits 0.00 Tax already paid 0.00 Tax outstanding 0.00 payment date (non-quarterly payer) Balancing payment 01 February 2025
Normal payment date (non-quarterly payer)
Page 1 of 1
Prepared by: The Hyams Group LTD on 29/01/2025 at 09:41
60 Gold Street Northampton NN1 1RS Registered Charity No: 1124724 Company Number: 6556556
31.12.2024
Trustees Report (2023 – 2024)
1. Objectives and Activities
Friendship Zone main objectives are promotion of equality and diversity for the public benefit by advancing education and raising awareness in equality and diversity.
Our main activity is running and managing a community and training centre in town centre of Northampton.
As always, we are continuing to enjoy the patronage of AEP UK Ltd, enabling us to develop our services and low-cost rent of premises to like minded organisations at 60 Gold Street, Northampton.
Friendship Zone had demonstrated and still demonstrates to the world that hard work and an innovative approach can be the basis for unparalleled success. Friendship Zone has proven that an innovative business model based upon a firm belief in its services can outperform bigger competitors.
2. Achievements and Performance
In overall during last financial year income generated by the rental revenues continued to improve to secure our charity self-sufficient future.
The number of people benefiting from our superbly located community and training centre, which houses like minded organisations providing various types of community beneficial services reached thousands. It is an excellent example of how a registered charity can survive without asking for money, but earning it by providing cost effective services for the benefit of the community.
We continue to enjoy the tenancy of Diversiti Training in our training centre. Diversiti Training sees hundreds of people to take part in or enquire about the training programs and support they offer. Other tenants residing at our community and training centre offer community beneficial services of the following kind: music therapy, helping disabled people into employment and training, improving personal health, employment and recruitment services, support of people in third countries through trade, variety of medical and aesthetic improvement services, variety of health educational services/trainings and children presents supply.
Other significant contributors to our main charitable objectives were Mentor Merlin, Ever Insight and Roial Nurture – with all the organisations mainly providing training services to the general public to help people and closely linked to NHS and other health provision providers.
One of the strategic avenues taken by Friendship Zone during last financial year was to apply for a planning permission to accommodate refugees from Ukraine on the ground floor of The Black Horse (WND/2022/0437). Unfortunately, this Nobel endeavour has failed, including on appeal.
info@friendship-zone.com
www.friendship-zone.com
Tel: 07939597604
60 Gold Street Northampton NN1 1RS Registered Charity No: 1124724 Company Number: 6556556
After analysing the objections, it was concluded that it would be feasible to apply to rejuvenate The Black Horse as a community shop + post office, with planning application 2024/2784/FULL submitted on 31.05.2024.
3. Financial Review
General
The trustees have agreed and as described above last financial year achievements and performance were moderately successful, however the unsuccess of the planning application, as well as appeal, to house refugees from Ukraine have come as disappointment. The board hopes that the outcome of the analyse of the objections will help to rejuvenate The Black Horse existence in the future.
Reserves
While Friendship Zone prefers to have financial reserves, the current financial situation does not allow us to do so. One of the main reasons for that is the cost of life crisis, namely high energy resources and other ongoing property maintenance costs.
Going Concern
The trustees believe that there’s no going concern risk and as always, we are extremely proud of our achievements over the last year and were excited to see our projects continue to grow over the past twelve months. We sincerely hope to be able to build on achievements and expand our services in the next financial year.
Related Party Disclosures
The following related party transactions are as below:
- AEP Ltd is a company that owns 60 Gold Street & The Black Horse and is wholly owned by Pavels Kuznecovs.
The following of the transactions and the amounts involved:
-
AEP UK Ltd Charged £27.7k excl VAT for annual rent for 60 Gold Street to Friendship Zone. This was including 1.7 k excl VAT for previous financial year.
-
Pavels Kuznecovs was charged £2k for remaining part of the annual rent of part of The Black Horse to Friendship Zone.
-
AEP UK Ltd Charged £4.3 k excl VAT for internet and telephony services at 60 Gold Street to Friendship Zone. This was including 1 month for previous financial year and 2 months for the next financial year.
-
AEP UK Ltd paid to Friendship Zone 5.7 k excl VAT for other expenses i.e. equipment, furniture, tangible assets etc.
info@friendship-zone.com
www.friendship-zone.com
Tel: 07939597604
60 Gold Street Northampton NN1 1RS Registered Charity No: 1124724 Company Number: 6556556
- AEP UK Ltd donated to Friendship Zone 4 k mainly to deal with cashflow requirements.
4. Structure, Governance and Management
Friendship Zone is incorporated charitable organisation governed by its constitution dated 2008.
5. Reference and Administrative Details
There are currently 3 trustees/directors:
Pavels Kuznecovs
Jelena Zarinova
Dmitrij Gurov
___ ___ _______
( ) ( ) ( )
info@friendship-zone.com
www.friendship-zone.com
Tel: 07939597604
Independent examiner's report on the accounts
Section A Independent Examiner’s Report Report to the trustees Friendship Zone Limited ~~PC~~ On accounts for the year 30[th] April 2024 Charity no 1124724 ended Set out on pages Accounts pages 1 to 8 ~~Pe~~ I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 30/04/2024. Responsibilities and basis As the charity's trustees, you are responsible for the preparation of the accounts in of report accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent examiner's I have completed my examination. I confirm that no material matters have come to statement my attention in connection with the examination which gives me cause to believe that in, any material respect:
-
the accounting records were not kept in accordance with section 130 of the Charities Act; or
-
the accounts did not accord with the accounting records; or
-
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
| the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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. |
|
|---|---|
| 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. | |
| Independent examiner's | The charitable company is preparing financial statements in accordance with |
| notes | FRS102 and the Charities SORP, following previous preparation under FRS105. |
| The trustees have informed me that replacement accounts will be filed with | |
| Companies House as soon as practicable. The effective change will be to include | |
| certain notes which are also publicly disclosed in the trustee report filed at the | |
| Charity Commission. | |
| Signed: Name: |
Date: 24/01/2025 Paul Connolly, FCCA. ~~_~~ ~~Ce~~ |
| Relevant professional | The Association of Chartered Certified Accountants |
| qualification(s) or body | qualification(s) or body |
| Moulton Park Business Centre, | |
| Address: | Redhouse Road, Northampton, |
| NN3 6AQ. |