## **Company registration number: 04932476** ## **FWOG Outreach Centre** **Company limited by guarantee** **Unaudited financial statements** **31 October 2019** **FWOG Outreach Centre** **Company limited by guarantee** **Directors and other information** **Directors** Eddie Boateng **Company number** 04932476 **FWOG Outreach Centre** **Company limited by guarantee** **Directors report** **Year ended 31 October 2019** The directors present their report and the unaudited financial statements of the company for the year ended 31 October 2019. **Directors** The directors who served the company during the year were as follows: Eddie Boateng **Small company provisions** This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption. This report was approved by the board of directors on .............................. and signed on behalf of the board by: ## Eddie Boateng ## Director ## **FWOG Outreach Centre** ## **Company limited by guarantee** ## **Chartered accountants report to the board of directors on the preparation of the** ## **unaudited statutory financial statements of FWOG Outreach Centre** ## **Year ended 31 October 2019** In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of FWOG Outreach Centre for the year ended 31 October 2019 which comprise the statement of income and retained earnings, statement of financial position and related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/members/ regulations-standards-and-guidance/. This report is made solely to the board of directors of FWOG Outreach Centre , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of FWOG Outreach Centre and state those matters that we have agreed to state to the board of directors of FWOG Outreach Centre as a body, in this report in accordance with the ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than FWOG Outreach Centre and its board of directors as a body for our work or for this report. It is your duty to ensure that FWOG Outreach Centre has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of FWOG Outreach Centre . You consider that FWOG Outreach Centre is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of FWOG Outreach Centre . 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 financial statements. ## **FWOG Outreach Centre** ## **Company limited by guarantee** ## **Statement of income and retained earnings** ## **Year ended 31 October 2019** |**Year ended 31 October 2019**||||| |---|---|---|---|---| ||||**Year**|| ||||**ended**|| |||||| ||**Note**||**£**|| |||||| |||||| |**Turnover**
|||34,675|| |Distribution costs
|||( 838)|| |Administrative expenses
|||( 31,035)|| |||||| ||||_______|| |**Operating profit**
|||2,802|| |||||| |||||| ||||_______|| |**Profit before taxation**|**6**||2,802|| |||||| |Tax on profit
|||-|| |||||| ||||_______|| |**Profit for the financial year and**
**total comprehensive income**
|||2,802|| |||||| ||||_______|| |||||| |**Retained earnings at the start of the**
**year**
|||2,071|| |||||| ||||_______|| |**Retained earnings at the end of the**
**year**
|||4,873|| |||||| ||||_______|| |All the activities of the company are from continuing operations.
**FWOG Outreach Centre**
**Company limited by guarantee**
**Statement of financial position**
**31 October 2019**|All the activities of the company are from continuing operations.
**FWOG Outreach Centre**
**Company limited by guarantee**
**Statement of financial position**
**31 October 2019**|All the activities of the company are from continuing operations.
**FWOG Outreach Centre**
**Company limited by guarantee**
**Statement of financial position**
**31 October 2019**|||| |---|---|---|---|---|---| ||||||| ||**Note**||**£**||**£**| ||||||| |**Current assets**|||||| |Cash at bank
and in hand
|||5,343||| ||||||| ||||_______||| ||||5,343||| |**Creditors:**
**amounts falling**
**due**
|||||| |**within one year**|**7**||( 470)||| ||||||| ||||_______||| |**Net current**
**assets**
|||||4,873| ||||||| ||||||_______| |**Total assets**
**less current**
**liabilities**
|||||4,873| ||||||| ||||||| ||||||_______| |**Net assets**
|||||4,873| |||||| |---|---|---|---|---| |||||_______| |||||| |**Capital and**
**reserves**
||||| |Profit and loss
account
||||4,873| |||||| |||||_______| |**Members funds**||||4,873| |||||| |||||_______| |||||| For the year ending 31 October 2019 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. ## Directors responsibilities: - The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476; - The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of - financial statements. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. These financial statements were approved by the board of directors and authorised for issue on 16 April 2020 and are signed on behalf of the board by: ## Eddie Boateng ## Director Company registration number: 04932476 ## **FWOG Outreach Centre** **Company limited by guarantee** **Notes to the financial statements** ## **Year ended 31 October 2019** ## **1. General information** The company is a private company limited by guarantee, registered in . The address of the registered office is . ## **2. Statement of compliance** These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. ## **3. Accounting policies** ## **Basis of preparation** The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity. ## **Turnover** Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably. ## **Taxation** The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. ## **Financial instruments** A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. ## **4. Limited by guarantee** ## **5. Employee numbers** The average number of persons employed by the company during the year amounted to Nil (2018: Nil). ## **6. Profit before taxation** Profit before taxation is stated after charging/(crediting): |||||**Year**|| |---|---|---|---|---|---| |||||**ended**|| ||||||| |||||**£**|| ||Fees payable for the audit of the
financial statements|Fees payable for the audit of the
financial statements|Fees payable for the audit of the
financial statements|||||470|470| |---|---|---|---|---|---|---|---|---|---| ||||||||||| |||||||||_______|| ||||||||||| |**7.** **Creditors: amounts falling due within one year**|||||||||| ||||||||||| |||||||||**£**|| ||Other creditors|||||||470|| ||||||||||| ||||||||___|____|| ||||||||||| **Company registration number: 04932476** **FWOG Outreach Centre Company limited by guarantee** **Unaudited financial statements** **31 October 2019** ## **FWOG Outreach Centre Company limited by guarantee** ## **Contents** ||**Page**| |---|---| |Directors and other information|**1**| |Directors report|**2**| |Accountants report|**3**| |Statement of income and retained earnings|**4**| |Statement of financial position|**5**| |Notes to the financial statements|**6 - 8**| ## **FWOG Outreach Centre Company limited by guarantee** ## **Directors and other information** **Directors** Eddie Boateng **Company number** 04932476 **Page 1** ## **FWOG Outreach Centre Company limited by guarantee** ## **Directors report Year ended 31 October 2019** The directors present their report and the unaudited financial statements of the company for the year ended 31 October 2019. ## **Directors** The directors who served the company during the year were as follows: Eddie Boateng ## **Small company provisions** This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption. This report was approved by the board of directors on .............................. and signed on behalf of the board by: Eddie Boateng Director **Page 2** ## **FWOG Outreach Centre Company limited by guarantee** ## **Chartered accountants report to the board of directors on the preparation of the unaudited statutory financial statements of FWOG Outreach Centre Year ended 31 October 2019** In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of FWOG Outreach Centre for the year ended 31 October 2019 which comprise the statement of income and retained earnings, statement of financial position and related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/members/ regulations-standards-and-guidance/. This report is made solely to the board of directors of FWOG Outreach Centre, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of FWOG Outreach Centre and state those matters that we have agreed to state to the board of directors of FWOG Outreach Centre as a body, in this report in accordance with the ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than FWOG Outreach Centre and its board of directors as a body for our work or for this report. It is your duty to ensure that FWOG Outreach Centre has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of FWOG Outreach Centre. You consider that FWOG Outreach Centre is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of FWOG Outreach Centre. 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 financial statements. **Page 3** ## **FWOG Outreach Centre Company limited by guarantee** ## **Statement of income and retained earnings Year ended 31 October 2019** |**Note**
**Turnover**
Distribution costs
Administrative expenses
**Operating profit**
**Profit before taxation**
**6**
Tax on profit
**Profit for the financial year and total**
**comprehensive income**
**Retained earnings at the start of the year**
**Retained earnings at the end of the year**|**Year**
**ended**
**£**
34,675
)
(838
)
(31,035
2,802
2,802
-
2,802
2,071
4,873|Year
ended
£
33,878
)
(1,315
)
(31,562
1,001
1,001
-
1,001
1,070
2,071| |---|---|---| All the activities of the company are from continuing operations. **The notes on pages 6 to 8 form part of these financial statements.** **Page 4** ## **FWOG Outreach Centre Company limited by guarantee** ## **Statement of financial position 31 October 2019** |**Note**
**Current assets**
Cash at bank and in hand
**Creditors: amounts falling due**
**within one year**
**7**
**Net current assets**
**Total assets less current liabilities**
**Net assets**
**Capital and reserves**
Profit and loss account
**Members funds**|**£**
5,343
5,343
)
(470|**£**
4,873
4,873
4,873
4,873
4,873|£
2,925
2,925
)
(854|£
2,071| |---|---|---|---|---| |||||2,071| |||||2,071| |||||2,071| |||||2,071| For the year ending 31 October 2019 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors responsibilities: - The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476; - The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. These financial statements were approved by the board of directors and authorised for issue on 16 April 2020, and are signed on behalf of the board by: Eddie Boateng Director Company registration number: 04932476 **The notes on pages 6 to 8 form part of these financial statements.** **Page 5** ## **FWOG Outreach Centre Company limited by guarantee** ## **Notes to the financial statements Year ended 31 October 2019** ## **1. General information** The company is a private company limited by guarantee, registered in . The address of the registered office is . ## **2. Statement of compliance** These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. ## **3. Accounting policies** ## **Basis of preparation** The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity. ## **Turnover** Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably. ## **Taxation** The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. **Page 6** ## **FWOG Outreach Centre Company limited by guarantee** ## **Notes to the financial statements (continued) Year ended 31 October 2019** ## **Financial instruments** A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. ## **4. Limited by guarantee** ## **5. Employee numbers** The average number of persons employed by the company during the year amounted to Nil (2018: Nil). ## **6. Profit before taxation** Profit before taxation is stated after charging/(crediting): |Profit before taxation is stated after charging/(crediting):||| |---|---|---| ||**Year**|Year| ||**ended**|ended| ||**£**|£| |Fees payable for the audit of the financial statements|470|470| **Page 7** ## **FWOG Outreach Centre Company limited by guarantee** ## **Notes to the financial statements (continued) Year ended 31 October 2019** ## **7. Creditors: amounts falling due within one year** Other creditors **£** £ 470 854 **Page 8** ## **FWOG Outreach Centre Company limited by guarantee** **The following pages do not form part of the statutory accounts.** ## **FWOG Outreach Centre Company limited by guarantee** ## **Detailed income statement Year ended 31 October 2019** |**Turnover**
Sales
**Gross profit**
**Gross profit percentage**
**Overheads**
**Distribution costs**
Sundry expenses - allowable
**Administrative expenses**
Wages and salaries
Rent payable
Rates
Light and heat
Repairs and maintenance
Travelling and entertainment
Auditors remuneration
**Operating profit**
**Operating profit percentage**
**Profit before taxation**|**Year**
**ended**
**£**
34,675
34,675
34,675
%
100.0
)
(838
)
(6,175
)
(21,840
)
(1,122
)
(1,101
-
)
(327
)
(470
)
(31,873
2,802
%
8.1
2,802|Year
ended
£
33,878
33,878
33,878
%
100.0
)
(1,315
)
(6,206
)
(20,160
)
(645
)
(1,582
)
(1,738
)
(761
)
(470
)
(32,877
1,001
%
3.0
1,001| |---|---|---| **Page 10** CT600 (2020) Version 3 draft v0.1 **Company Tax Return CT600 (2020) 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**|FWOG Outreach Centre||||||||||||||||||||| |**2 **|**Company registration number**||||||0||4||9||3||2||4||7||6|| |||||||||||||||||||||||| |**3 **|**Tax reference**||1||9||5||4||3||0||6||8||8||9|| |||||||||||||||||||||||| |**4 **|**Type of company**||||||||||||||||||8|||| |||||||||||||||||||||||| ## 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 above company’s return**|**This is the above company’s return**|**This is the above company’s return**|**This is the above company’s return**|**This is the above company’s return**|**This is the above company’s return**|**This is the above company’s return**|**This is the above company’s return**|**This is the above company’s return**|**This is the above company’s return**|**This is the above company’s return**|**for the period**|||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**30 **|**from**DD MM||YYYY||||||||||**35**|**to** DD MM YYYY|||||||||||||| ||0
1
1||1||2||0||1||8||3||1||1||0||2||0||1||9| - **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** > CT600(2017) Version 3 (Substitute)(ASP) CT600(2020) Version 3 HMRC 04/20 Page 1 CT600 (2020) Version 3 draft v0.1 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, say why not** ## **Supplementary pages enclosed** **95 Loans and arrangements to participators by close companies** – form CT600A **100 Controlled foreign companies and foreign permanent establishment exemptions** – 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 ## **Tax calculation** ## Turnover ||||||||||||||||||||||||||||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**145 **|**Total turnover from trade**|£||||||||||||||||||||||||||||3||4||6||7||5|•|0||0|| |**150**|**Banks, building societies, insurance companies**||||||**and**|||**other financial**|||||||**concerns**_–_||||||||||||||||||||||||||| ||put an ‘X’ in this box if you do not have a recognised||||||||turnover and have not made an|||||||||||||||||entry in||||box||145|||||||||||| |Income|||||||||||||||||||||||||||||||||||||||||||| ||||||||||||||||||||||||||||||||||||||||||||| |**155 **|**Trading profits**|||||||||||||||£|||||||||||||||||||||||•|0||0|| ||||||||||||||||||||||||||||||||||||||||||||| |**160 **|**Trading losses brought forward set against**|||||**trading**||||**profits**||||||£|||||||||||||||||||||||•|0||0|| ||||||||||||||||||||||||||||||||||||||||||||| |**165 **|**Net trading profits –**box 155 minus box|||160||||||||||||£|||||||||||||||||||||||•|0||0|| ||||||||||||||||||||||||||||||||||||||||||||| |**170 **|**Bank, building society or other interest, and profits**|||||||||||||||£|||||||||||||||||||||||•|0||0|| ||**from non-trading loan relationship**|**s**|||||||||||||||||||||||||||||||||||||||||| - **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(2017) Version 3 (Substitute)(ASP) CT600(2020) Version 3 Page 2 HMRC 04/20 CT600 (2020) Version 3 draft v0.1 Income - continued |**175 **|**Annual payments not otherwise charged to Corporation Tax**
**and from which Income Tax has not been deducted**||£||||||||||||||||||||||||||||||||||•|•||0|||0||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**180 **|**Non-exempt dividends or distributions from**||£||||||||||||||||||||||||||||||||||•|||0|||0||| ||**non–UK resident companies**||||||||||||||||||||||||||||||||||||||||||||| |**185 **|**Income from which Income Tax has been deducted**||£||||||||||||||||||||||||||||||||||•|||0|||0||| ||||||||||||||||||||||||||||||||||||||||||||||| |**190 **|**Income from a property business**||£||||||||||||||||||||||||||||||||||•|||0|||0||| ||||||||||||||||||||||||||||||||||||||||||||||| |**195 **|**Non-trading gains on intangible fixed assets**||£||||||||||||||||||||||||||||||||||•|||0|||0||| ||||||||||||||||||||||||||||||||||||||||||||||| |**200 **|**Tonnage Tax profits**||£||||||||||||||||||||||||||||||||||•|||0|||0||| ||||||||||||||||||||||||||||||||||||||||||||||| |**205 **|**Income not falling under any other heading**||£||||||||||||||||||||||||||||||||||•|||0|||0||| ||||||||||||||||||||||||||||||||||||||||||||||| |Chargeable gains|||||||||||||||||||||||||||||||||||||||||||||| ||||||||||||||||||||||||||||||||||||||||||||||| |**210 **|**Gross chargeable gains**||£|||||||||||||||||||||||||||||||||||•||0|||0||| ||||||||||||||||||||||||||||||||||||||||||||||| |**215 **|**Allowable losses including losses brought forward**||£|||||||||||||||||||||||||||||||||||•||0|||0||| ||||||||||||||||||||||||||||||||||||||||||||||| |**220 **|**Net chargeable gains**_–_box 210 minus box 215||£|||||||||||||||||||||||||||||||||||•||0|||0||| ||||||||||||||||||||||||||||||||||||||||||||||| ## Profits before deductions and reliefs |**225 **|**Losses brought forward against certain investment income**|£|||||||||||||||||||||||•||0||0|| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||||||||||||||||||||||||||| |**230 **|**Non-trade deficits on loan relationships (including interest)**|£|||||||||||||||||||||||•||0||0|| ||**and derivative contracts (financial instruments)**|||||||||||||||||||||||||||||| ||**brought forward set against non-trading profits**|||||||||||||||||||||||||||||| |**235 **|**Profits before other deductions and reliefs –** net sum of|£|||||||||||||||||||||||•||0||0|| ||boxes 165 to 205 and 220 minus sum of boxes 225 and 230|||||||||||||||||||||||||||||| |Deductions and reliefs||||||||||||||||||||||||||||||| |||||||||||||||||||||||||||||||| |**240 **|**Losses on unquoted shares**|£|||||||||||||||||||||||•||0||0|| |||||||||||||||||||||||||||||||| |**245 **|**Management expenses**|£|||||||||||||||||||||||•||0||0|| |||||||||||||||||||||||||||||||| |**250 **|**UK property business losses for this or previous**|£|||||||||||||||||||||||•||0||0|| ||**accounting period**|||||||||||||||||||||||||||||| |**255 **|**Capital allowances for the purposes of management**
**of the business**|£|||||||||||||||||||||||•||0||0|| |**260 **|**Non-trade deficits for this accounting period from loan**|£|||||||||||||||||||||||•||0||0|| ||**relationships and derivative contracts (financial instruments)**|||||||||||||||||||||||||||||| > CT600(2017) Version 3 (Substitute)(ASP) CT600(2020) Version 3 HMRC 04/20 Page 3 Deductions and Reliefs - continued CT600 (2020) Version 3 draft v0.1 **----- Start of picture text -----**
263 Carried forward non-trade deficits from loan relationships
and derivative contracts (financial instruments) £ • 0 0
265 Non-trading losses on intangible fixed assets £ • 0 0
275 Total trading losses of this or a later accounting period £ • 0 0
280 Put an ‘X’ in box 280 if amounts carried back from later
accounting periods are included in box 275
285 Trading losses carried forward and claimed against total profits £ • 0 0
290 Non-trade capital allowances £ • 0 0
295 Total of deductions and reliefs – £ • 0 0
total of boxes 240 to 275, 285 and 290
300 Profits before qualifying donations and group relief – £ • 0 0
box 235 minus box 295
305 Qualifying donations £ • 0 0
310 Group relief £ • 0 0
312 Group relief for carried forward losses £ • 0 0
315 Profits chargeable to Corporation Tax – £ • 0 0
box 300 minus boxes 305, 310 and 312
320 Ring fence profits included £ • 0 0
325 Northern Ireland profits included £ • 0 0
**----- End of picture text -----**
## Tax calculation Enter how much profit has to be charged and at what rate **----- Start of picture text -----**
Rate of tax
Financial
Amount of profit Tax
year (yyyy) %
2 0 1 8 0 19 0
330 335 £ 340 345 £ p
350 £ 355 360 £ p
365 £ 370 375 £ p
2 0 1 9 0 19 0
380 385 £ 390 395 £ p
400 £ 405 410 £ p
415 £ 420 425 £ p
Corporation Tax total of boxes 345, 360, 375, 395, 410 and 425 430 £ • 0
Marginal relief for ring fence trades 435 £ •
Corporation Tax chargeable box 430 minus box 435 440 £ • 0
**----- End of picture text -----**
CT600(2017) Version 3 (Substitute)(ASP) CT600(2020) Version 3 HMRC 04/20 Page 4 CT600 (2020) Version 3 draft v0.1 ## 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 and 465 ## 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 CFC tax payable**
£
•
**495 Bank levy payable**
£
•
**496 Bank surcharge payable**
£
•
**500 CFC tax, bank levy and bank surcharge payable**
£
•
**–**total of boxes 490, 495 and 496
**505 Supplementary charge (ring fence trades) payable**
£
•
**510 Tax chargeable****_–_**total of boxes 475, 480, 500 and 505
£
•
**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**
£
•
**–**box 510 minus box 515
**527 Restitution tax**
£
•
**528 Self-assessment of tax payable**– total of boxes 525 and 527
£
•
0
0|£||||||||||||•||0| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||£||||||||||||•||| > CT600(2017) Version 3 (Substitute)(ASP) CT600(2020) Version 3 HMRC 04/20 Page 5 CT600 (2020) Version 3 draft v0.1 Tax reconciliation |**530**
|**Research and Development credit**|£|||||||||||||||||||||||•| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||||||||||||||||||||||| ||||||||||||||||||||||||||| |**535**
|**(not currently used)**|£|||||||||||||||||||||||•| ||||||||||||||||||||||||||| ||||||||||||||||||||||||||| |**540**
|**Creative tax credit**|£|||||||||||||||||||||||•| ||||||||||||||||||||||||||| ||||||||||||||||||||||||||| |**545 **
|**Total of Research and Development credit**
**and creative tax credit –**total box 530 to 540|£|||||||||||||||||||||||•| |**550**
|**Land remediation tax credit**|£|||||||||||||||||||||||•| ||||||||||||||||||||||||||| ||||||||||||||||||||||||||| |**555**
|**Life assurance company tax credit**|£|||||||||||||||||||||||•| ||||||||||||||||||||||||||| ||||||||||||||||||||||||||| |**560 **
|**Total land remediation and life assurance company tax credit**
**–**total box 550 and 555|£|||||||||||||||||||||||•| |**565 **|**Capital allowances first-year tax credit**|£|||||||||||||||||||||||•| ||||||||||||||||||||||||||| |**570 **
|**Surplus Research and Development credits or**
**creative tax credit payable –**box 545 minus box 525|£|||||||||||||||||||||||•| |**575 **
|**Land remediation or life assurance company tax credit payable**
**–**total of boxes 545 and 560 minus boxes 525 and 570|£|||||||||||||||||||||||•| |**580 **
|**Capital allowances first-year tax credit payable –**
boxes 545, 560 and 565 minus boxes 525, 570 and 575|£|||||||||||||||||||||||•| |**585 **|**Ring fence Corporation Tax included**|£|||||||||||||||||||||||•| ||||||||||||||||||||||||||| |**586 **|**NI Corporation Tax included**|£|||||||||||||||||||||||•| ||||||||||||||||||||||||||| |**590 **|**Ring fence supplementary charge included**|£|||||||||||||||||||||||•| ||||||||||||||||||||||||||| |**595 **|**Tax already paid (and not already repaid)**|£|||||||||||||||||||||||•| ||||||||||||||||||||||||||| |**600 **
|**Tax outstanding –**
box 525 minus boxes 545, 560, 565 and 595|£|||||||||||||||||||||||•| |**605 **|**Tax overpaid including surplus or payable credits –**|£|||||||||||||||||||||||•| ||total sum of boxes 545, 560, 565 and 595 minus 525||||||||||||||||||||||||| |**610 **|**Group tax refunds surrendered to this company**|£|||||||||||||||||||||||•| ||||||||||||||||||||||||||| |**615 **|**Research and Development expenditure credits**|£|||||||||||||||||||||||•| ||**surrendered to this coman**||||||||||||||||||||||||| **615 Research and Development expenditure credits surrendered to this company** CT600(2017) Version 3 (Substitute)(ASP) CT600(2020) Version 3 HMRC 04/20 Page 6 CT600 (2020) Version 3 draft v0.1 Indicators and information **----- Start of picture text -----**
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
**----- End of picture text -----**
## **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
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 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(2017) Version 3 (Substitute)(ASP) CT600(2020) Version 3 HMRC 04/20 Page 7 CT600 (2020) Version 3 draft v0.1 ## **Information about capital allowances and balancing charges** Allowances and charges in calculation of trading profits and losses ||**Capital allowances**
**Balancing charges**
**Annual investment**
**allowance**
£
**690**
**Machinery and plant**
**– special rate pool**
£
**695**
£
**700**
**Machinery and plant**
**– main pool**
£
**705**
£
**710**
**Structures and**
**buildings**
£
**711**
**Electric**
**charge-points**
£
**713**
£
**714**
**Business premises**
**renovation**
£
**715**
£
**720**
**Enterprise zones**
£
**721**
£
**722**
**Zero emissions**
**goods vehicles**
£
**723**
£
**724**
**Other allowances**
**and charges**
£
**725**
£
**730**| |---|---| ## Allowances and charges not included in calculation of trading profits and losses ||**Capital allowances**
**Balancing charges**
**Annual investment**
**allowance**
£
**735**
**Structures and**
**buildings**
£
**736**
**Electric**
**charge-points**
£
**737**
£
**738**
**Business premises**
**renovation**
£
**740**
£
**745**
**Enterprise zones**
£
**746**
£
**747**
**Zero emissions**
**goods vehicles**
£
**748**
£
**749**
**Other allowances**
**and charges**
£
**750**
£
**755**| |---|---| > CT600(2017) Version 3 (Substitute)(ASP) CT600(2020) Version 3 Page 8 HMRC 04/20 CT600 (2020) Version 3 draft v0.1 Qualifying expenditure |**760 Machinery and plant on which first**
**year allowance is claimed**
£
0
0
•
**765 Designated environmentally friendly**
**machinery and plant**
£
0
0
•
**770 Machinery and plant on long-life**
**assets and integral features**
£
0
0
•
**771 Structures and buildings**
£
0
0
•
**775 Other machinery and plant**
£
0
0
•|0|0| |---|---|---| ||0|0| ## **Losses, deficits and excess amounts** Amount arising ||**Amount**|**Amount**|**Amount**|**Amount**||||||||||||||||||||||**Maximum available**|**Maximum available**|**Maximum available**|**Maximum available**|**Maximum available**|**Maximum available**|**Maximum available**|**Maximum available**|**Maximum available**|**for**|**for**|**surrender**|**surrender**|**surrender**|**surrender**|**surrender**|**surrender**|||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||||||||||||||||||||||**as group relief**|||||||||||||||||||||||||| |**Losses of trades**
**carried on wholly**|**780**||£|||||||||||||||||||||||**785**||£|||||||||||||||||||||||| |**or partly in the UK**|||||||||||||||||||||||||||||||||||||||||||||||||||| |**Losses of trades**|**790**||£||||||||||||||||||||||||||||||||||||||||||||||||| |**carried on wholly**|||||||||||||||||||||||||||||||||||||||||||||||||||| |**outside the UK**|||||||||||||||||||||||||||||||||||||||||||||||||||| |**Non-trade deficits**|**795**||£|||||||||||||||||||||||**800**||£|||||||||||||||||||||||| |**on loan relationships**|||||||||||||||||||||||||||||||||||||||||||||||||||| |**and derivative contracts**|||||||||||||||||||||||||||||||||||||||||||||||||||| |**UK property**
**business losses**|**805**||£|||||||||||||||||||||||**810**||£|||||||||||||||||||||||| ||||||||||||||||||||||||||||||||||||||||||||||||||||| |**Overseas property**
**business losses**|**815**||£||||||||||||||||||||||||||||||||||||||||||||||||| ||||||||||||||||||||||||||||||||||||||||||||||||||||| |**Losses from**
**miscellaneous**|**820**||£||||||||||||||||||||||||||||||||||||||||||||||||| |**transactions**|||||||||||||||||||||||||||||||||||||||||||||||||||| |**Capital losses**|**825**||£||||||||||||||||||||||||||||||||||||||||||||||||| |**Non-trading losses on**
**intangible fixed assets**|**830**||£|||||||||||||||||||||||**835**||£|||||||||||||||||||||||| ## Excess amounts **Amount Maximum available for surrender as group relief Non-trade capital 840** £ **allowances Qualifying donations 845** £ **Management expenses 850** £ **855** £ CT600(2017) Version 3 (Substitute)(ASP) CT600(2020) Version 3 Page 9 HMRC 04/20 CT600 (2020) Version 3 draft v0.1 **Northern Ireland information** |**856 **
|**Amount of group relief claimed which relates to NI trading**
**losses used against rest of UK/mainstream profits**|£|||||||||||||||||||||||•|0||0|| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**857 **
|**Amount of group relief claimed which relates to NI trading**
**losses used against NI trading profits**|£|||||||||||||||||||||||•|0||0|| |**858 **
|**Amount of group relief claimed which relates to rest of**
**UK/mainstream losses used against NI trading profits**|£|||||||||||||||||||||||•|0||0|| ||||||||||||||||||||||||||||||| ## **Overpayments and repayments** Small repayments |**860 Do not repay sums of**|£||||||||||||•|0|0|**or less.**| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| **Read the overpayments and repayments section of the Company Tax Return Guide for specific guidance on when and how to make an entry in this box.** ## Repayments for the period covered by this return ||||||||||||||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**865**
|**Repayment of Corporation Tax**|£|||||||||||||||||||||||•||||| ||||||||||||||||||||||||||||||| ||||||||||||||||||||||||||||||| |**870**
|**Repayment of Income Tax**|£|||||||||||||||||||||||•||||| ||||||||||||||||||||||||||||||| ||||||||||||||||||||||||||||||| |**875**
|**Payable Research and Development tax credit**|£|||||||||||||||||||||||•||||| ||||||||||||||||||||||||||||||| ||||||||||||||||||||||||||||||| |**880**
|**Payable Research and Development expenditure credit**|£|||||||||||||||||||||||•||||| ||||||||||||||||||||||||||||||| ||||||||||||||||||||||||||||||| |**885**
|**Payable creative tax credit**|£|||||||||||||||||||||||•||||| ||||||||||||||||||||||||||||||| ||||||||||||||||||||||||||||||| |**890**
|**Payable land remediation or life assurance company**|£|||||||||||||||||||||||•||||| ||**tax credit**||||||||||||||||||||||||||||| |**895**
|**Payable capital allowances first-year tax credit**|£|||||||||||||||||||||||•||||| ||||||||||||||||||||||||||||||| ||||||||||||||||||||||||||||||| ## Surrender of tax refund within group ||**Including surrenders under the Instalment Payments Regulations.**|**Including surrenders under the Instalment Payments Regulations.**|||||||||||||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**900 **|**The following amount is to be surrendered**|£|||||||||||||||||||||||||•||||| ||**Put an ‘X’ in the appropriate 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**||||||||||||||||||||||||||||||| CT600(2020) Version 3 CT600(2017) Version 3 (Substitute)(ASP) Page 10 HMRC 04/20 CT600 (2020) Version 3 draft v0.1 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** - **, 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) - **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** ## EDWARD BOATENG **980 Date** DD MM YYYY 1 6 0 4 2 0 2 0 **985 Status** Director CT600(2017) Version 3 (Substitute)(ASP) CT600(2020) Version 3 HMRC 04/20 Page 11