## Report of the Directors and
Financial Statements for the Year Ended 31 January 2025
for
End Time Evangelism Ministries
End Time Evangelism Ministries
Contents of the Financial Statements for the Year Ended 31 January 2025
||Page|
|---|---|
|Company Information|1|
|Report of the Directors|2|
|Income Statement|3|
|Balance Sheet|4|
|Notes to the Financial Statements|5|
|Report of the Accountants|7|
|Detailed Income and Expenditure Account|8|
End Time Evangelism Ministries
Company Information for the Year Ended 31 January 2025
**DIRECTORS:** K C Anga S T Chikota A Hochi C Ngairongwe **REGISTERED OFFICE:** Sterling House, 1C Tyler Way Wincobank Sheffield South Yorkshire S9 1DH **REGISTERED NUMBER:** 06040106 (England and Wales) **ACCOUNTANTS:** Hartrose Associates Ltd 61A Blagden Street Sheffield South Yorkshire S2 5QS
Page 1
End Time Evangelism Ministries
## Report of the Directors
for the Year Ended 31 January 2025
The directors present their report with the financial statements of the company for the year ended 31 January 2025.
## **DIRECTORS**
The directors shown below have held office during the whole of the period from 1 February 2024 to the date of this report.
K C Anga S T Chikota A Hochi C Ngairongwe
**POLITICAL DONATIONS AND EXPENDITURE** Charitable donations in the year were £5,555.00
This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.
## **ON BEHALF OF THE BOARD:**
S T Chikota - Director
20 November 2025
Page 2
End Time Evangelism Ministries
## Income Statement
## for the Year Ended 31 January 2025
|Notes
**TURNOVER**
Distribution costs
Administrative expenses
**OPERATING (DEFICIT)/SURPLUS and**
**(DEFICIT)/SURPLUS BEFORE TAXATION**
Tax on (deficit)/surplus
**(DEFICIT)/SURPLUS FOR THE FINANCIAL**
**YEAR**|31.1.25
£
801
74,080|£
74,489
74,881
(392)
-
(392)|31.1.24
£
5,555
58,511|£
64,769
64,066|
|---|---|---|---|---|
|||||703
-|
|||||703|
The notes form part of these financial statements
Page 3
End Time Evangelism Ministries (Registered number: 06040106)
## Balance Sheet
31 January 2025
|Notes
**FIXED ASSETS**
Tangible assets
5
**CURRENT ASSETS**
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
6
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**RESERVES**
Income and expenditure account
**MEMBERS' FUNDS**|31.1.25
£
26,846
5,002|£
2,452
21,844
24,296
24,296
24,296|31.1.24
£
27,689
5,886|£
2,885
21,803|
|---|---|---|---|---|
|||||24,688|
|||||24,688|
|||||24,688|
The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for:
- (a) ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the Board of Directors and authorised for issue on 20 November 2025 and were signed on its behalf by:
S T Chikota - Director
The notes form part of these financial statements
Page 4
End Time Evangelism Ministries
Notes to the Financial Statements
for the Year Ended 31 January 2025
## 1. **STATUTORY INFORMATION**
End Time Evangelism Ministries is a private company, limited by guarantee, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
## 2. **ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Turnover**
Turnover represents donations received during the year.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixtures and fittings - 15% on reducing balance
## **Taxation**
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
## **Deferred tax**
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
## **Pension costs and other post-retirement benefits**
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
## 3. **EMPLOYEES AND DIRECTORS**
The average number of employees during the year was 1 (2024 - 1).
## 4. **OPERATING (DEFICIT)/SURPLUS**
The operating deficit (2024 - operating surplus) is stated after charging:
||31.1.25|31.1.24|
|---|---|---|
||£|£|
|Depreciation - owned assets|433|509|
Page 5
continued...
End Time Evangelism Ministries
## Notes to the Financial Statements - continued
## for the Year Ended 31 January 2025
## 5. **TANGIBLE FIXED ASSETS**
|5.|**TANGIBLE FIXED ASSETS**|||||
|---|---|---|---|---|---|
|||Fixtures||||
|||and|Computer|||
|||fittings|equipment||Totals|
|||£|£||£|
||**COST**|||||
||At 1 February 2024|||||
||and 31 January 2025|7,771|1,308||9,079|
||**DEPRECIATION**|||||
||At 1 February 2024|5,831||363|6,194|
||Charge for year|291||142|433|
||At 31 January 2025|6,122||505|6,627|
||**NET BOOK VALUE**|||||
||At 31 January 2025|1,649||803|2,452|
||At 31 January 2024|1,940||945|2,885|
|6.|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||||
||||31.1.25||31.1.24|
||||£||£|
||Trade creditors|||-|1|
||Taxation and social security|||143|894|
||Other creditors||4,859||4,991|
||||5,002||5,886|
Page 6
End Time Evangelism Ministries
## Report of the Accountants to the Directors of End Time Evangelism Ministries
As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 January 2025 set out on pages three to six and you consider that the company is exempt from an audit.
In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.
Hartrose Associates Ltd 61A Blagden Street Sheffield South Yorkshire S2 5QS
20 November 2025
This page does not form part of the statutory financial statements
Page 7
End Time Evangelism Ministries
Detailed Income and Expenditure Account for the Year Ended 31 January 2025
|**Turnover**
Tithes
Offerings
**Expenditure**
Donations
Rent & Pastor expenses
Rates and water
Light and heat
Wages
Pensions
Telephone
Post and stationery
Travelling
Website
Software costs
Repairs and renewals
Events
Accountancy
Depreciation of tangible fixed assets
Fixtures and fittings
Computer equipment
**Finance costs**
Bank charges
**NET (DEFICIT)/SURPLUS**|31.1.25
£
61,606
12,883
801
15,500
862
2,095
35,110
866
1,752
1,454
2,609
248
171
3,238
9,302
440
291
142|£
74,489
74,881
(392)
-
(392)|31.1.24
£
54,351
10,418
5,555
15,277
463
609
31,920
770
1,876
599
1,219
311
596
3,863
-
440
342
167|£
64,769
64,007|
|---|---|---|---|---|
|||||762
59|
|||||703|
This page does not form part of the statutory financial statements
Page 8
End Time Evangelism Ministries
## Notes wholly REPLACED
and/or accounting policies totally IGNORED and/or accounting policies with text REPLACED by user's choice on client screen entries for the Year Ended 31 January 2025
No notes have been replaced completely by user entries.
None of the standard accounting policies has been ignored.
The following standard accounting policy has been REPLACED completely by user entries.
## TURNOVER
PLEASE CHECK THAT THIS CHOICE IS CORRECT - all changes that would automatically be made to notes generated by IRIS as a result of posting amendments etc WILL NOT BE AMENDED where REPLACEMENT notes have been selected.
## Report of the Directors and
Financial Statements for the Year Ended 31 January 2025
for
End Time Evangelism Ministries
End Time Evangelism Ministries
Contents of the Financial Statements for the Year Ended 31 January 2025
||Page|
|---|---|
|Company Information|1|
|Report of the Directors|2|
|Income Statement|3|
|Balance Sheet|4|
|Notes to the Financial Statements|5|
|Report of the Accountants|7|
|Detailed Income and Expenditure Account|8|
End Time Evangelism Ministries
Company Information for the Year Ended 31 January 2025
**DIRECTORS:** K C Anga S T Chikota A Hochi C Ngairongwe **REGISTERED OFFICE:** Sterling House, 1C Tyler Way Wincobank Sheffield South Yorkshire S9 1DH **REGISTERED NUMBER:** 06040106 (England and Wales) **ACCOUNTANTS:** Hartrose Associates Ltd 61A Blagden Street Sheffield South Yorkshire S2 5QS
Page 1
End Time Evangelism Ministries
## Report of the Directors
for the Year Ended 31 January 2025
The directors present their report with the financial statements of the company for the year ended 31 January 2025.
## **DIRECTORS**
The directors shown below have held office during the whole of the period from 1 February 2024 to the date of this report.
K C Anga S T Chikota A Hochi C Ngairongwe
**POLITICAL DONATIONS AND EXPENDITURE** Charitable donations in the year were £5,555.00
This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.
## **ON BEHALF OF THE BOARD:**
S T Chikota - Director
20 November 2025
Page 2
End Time Evangelism Ministries
## Income Statement
## for the Year Ended 31 January 2025
|Notes
**TURNOVER**
Distribution costs
Administrative expenses
**OPERATING (DEFICIT)/SURPLUS and**
**(DEFICIT)/SURPLUS BEFORE TAXATION**
Tax on (deficit)/surplus
**(DEFICIT)/SURPLUS FOR THE FINANCIAL**
**YEAR**|31.1.25
£
801
74,080|£
74,489
74,881
(392)
-
(392)|31.1.24
£
5,555
58,511|£
64,769
64,066|
|---|---|---|---|---|
|||||703
-|
|||||703|
The notes form part of these financial statements
Page 3
End Time Evangelism Ministries (Registered number: 06040106)
## Balance Sheet
31 January 2025
|Notes
**FIXED ASSETS**
Tangible assets
5
**CURRENT ASSETS**
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
6
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**RESERVES**
Income and expenditure account
**MEMBERS' FUNDS**|31.1.25
£
26,846
5,002|£
2,452
21,844
24,296
24,296
24,296|31.1.24
£
27,689
5,886|£
2,885
21,803|
|---|---|---|---|---|
|||||24,688|
|||||24,688|
|||||24,688|
The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for:
- (a) ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the Board of Directors and authorised for issue on 20 November 2025 and were signed on its behalf by:
S T Chikota - Director
The notes form part of these financial statements
Page 4
End Time Evangelism Ministries
Notes to the Financial Statements
for the Year Ended 31 January 2025
## 1. **STATUTORY INFORMATION**
End Time Evangelism Ministries is a private company, limited by guarantee, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
## 2. **ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Turnover**
Turnover represents donations received during the year.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixtures and fittings - 15% on reducing balance
## **Taxation**
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
## **Deferred tax**
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
## **Pension costs and other post-retirement benefits**
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
## 3. **EMPLOYEES AND DIRECTORS**
The average number of employees during the year was 1 (2024 - 1).
## 4. **OPERATING (DEFICIT)/SURPLUS**
The operating deficit (2024 - operating surplus) is stated after charging:
||31.1.25|31.1.24|
|---|---|---|
||£|£|
|Depreciation - owned assets|433|509|
Page 5
continued...
End Time Evangelism Ministries
## Notes to the Financial Statements - continued
## for the Year Ended 31 January 2025
## 5. **TANGIBLE FIXED ASSETS**
|5.|**TANGIBLE FIXED ASSETS**|||||
|---|---|---|---|---|---|
|||Fixtures||||
|||and|Computer|||
|||fittings|equipment||Totals|
|||£|£||£|
||**COST**|||||
||At 1 February 2024|||||
||and 31 January 2025|7,771|1,308||9,079|
||**DEPRECIATION**|||||
||At 1 February 2024|5,831||363|6,194|
||Charge for year|291||142|433|
||At 31 January 2025|6,122||505|6,627|
||**NET BOOK VALUE**|||||
||At 31 January 2025|1,649||803|2,452|
||At 31 January 2024|1,940||945|2,885|
|6.|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||||
||||31.1.25||31.1.24|
||||£||£|
||Trade creditors|||-|1|
||Taxation and social security|||143|894|
||Other creditors||4,859||4,991|
||||5,002||5,886|
Page 6
End Time Evangelism Ministries
## Report of the Accountants to the Directors of End Time Evangelism Ministries
As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 January 2025 set out on pages three to six and you consider that the company is exempt from an audit.
In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.
Hartrose Associates Ltd 61A Blagden Street Sheffield South Yorkshire S2 5QS
20 November 2025
This page does not form part of the statutory financial statements
Page 7
End Time Evangelism Ministries
Detailed Income and Expenditure Account for the Year Ended 31 January 2025
|**Turnover**
Tithes
Offerings
**Expenditure**
Donations
Rent & Pastor expenses
Rates and water
Light and heat
Wages
Pensions
Telephone
Post and stationery
Travelling
Website
Software costs
Repairs and renewals
Events
Accountancy
Depreciation of tangible fixed assets
Fixtures and fittings
Computer equipment
**Finance costs**
Bank charges
**NET (DEFICIT)/SURPLUS**|31.1.25
£
61,606
12,883
801
15,500
862
2,095
35,110
866
1,752
1,454
2,609
248
171
3,238
9,302
440
291
142|£
74,489
74,881
(392)
-
(392)|31.1.24
£
54,351
10,418
5,555
15,277
463
609
31,920
770
1,876
599
1,219
311
596
3,863
-
440
342
167|£
64,769
64,007|
|---|---|---|---|---|
|||||762
59|
|||||703|
This page does not form part of the statutory financial statements
Page 8
End Time Evangelism Ministries
## Notes wholly REPLACED
and/or accounting policies totally IGNORED and/or accounting policies with text REPLACED by user's choice on client screen entries for the Year Ended 31 January 2025
No notes have been replaced completely by user entries.
None of the standard accounting policies has been ignored.
The following standard accounting policy has been REPLACED completely by user entries.
## TURNOVER
PLEASE CHECK THAT THIS CHOICE IS CORRECT - all changes that would automatically be made to notes generated by IRIS as a result of posting amendments etc WILL NOT BE AMENDED where REPLACEMENT notes have been selected.
(ENDTIME-LT) VDTKVEXDCRV4QDLQZJZZ4N55MYXG7JUJ
## **Company Tax Return CT600 (2025) 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**|`End Time Evangelism Ministries`|||||||||||||
||||||||||||||||
|**2 **|**Company registration number**|||||`0`|`6`|`0`|`4`|`0`|`1`|`0`|`6`||
||||||||||||||||
|**3 **|**Tax reference**|||`5`|`4`|`5`|`4`|`5`|`0`|`0`|`4`|`9`|`7`||
||||||||||||||||
|**4 **|**Type of company**||||||||||||`0`||
||||||||||||||||
## Northern Ireland (NI)
**----- Start of picture text -----**
Put an ‘X’ in the appropriate boxes below
5 NI trading activity 6 SME
7 NI employer 8 Special circumstances
**----- End of picture text -----**
## About this return
**----- Start of picture text -----**
This is the tax return for the company named above, for the period below
30 from DD MM YYYY 35 to DD MM YYYY
0 1 0 2 2 0 2 4 3 1 0 1 2 0 2 5
Put an ‘X’ in the appropriate boxes below
40 A repayment is due for this return period
45 Claim or relief affecting an earlier period
50 Making more than one return for this company now
55 This return contains estimated figures
60 Company part of a group that is not small
65 Notice of disclosable avoidance schemes
Transfer pricing
70 Compensating adjustment claimed
75 Company qualifies for SME exemption
**----- End of picture text -----**
CT600 (2025) Version 3 (Substitute) (IRIS)
Page 1
(ENDTIME-LT) VDTKVEXDCRV4QDLQZJZZ4N55MYXG7JUJ
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’re not attaching the accounts and computations, explain why**|||
|||||
||**Supplementary pages enclosed**|||
|**95 **|**Loans and arrangements to participators by close companies**– form CT600A|||
|**100 **|**Controlled foreign companies, foreign permanent establishment exemptions, hybrid and other mismatches**– form CT600B|||
|**105 **|**Group and consortium**– form CT600C|||
|**110 **|**Insurance**– form CT600D|||
|**115 **|**Charities and Community Amateur Sports Clubs (CASCs)**– form CT600E|`X`||
|**120 **|**Tonnage tax**– form CT600F|||
|**125 **|**Northern Ireland**– form CT600G|||
|**130 **|**Cross-border royalties**– form CT600H|||
**135 Supplementary charge in respect of ring fence trades** – form CT600I **140 Disclosure of Tax Avoidance Schemes** – form CT600J **141 Restitution tax** – form CT600K **142 Research and Development** – form CT600L **143 Freeports and Investment Zones** – form CT600M **144 Residential Property Developer Tax (RPDT)** – form CT600N
- **96 Creative industries** – form CT600P
## **Tax calculation** – Turnover
|**145 Total turnover from trade**
£
0
0
•
**150** **Banks, building societies, insurance companies and other financial concerns**
_–_ put an ‘X’ in this box if you do not have a recognised turnover and have not made an entry in box 145
`7`
`4`
`4`
`8`
`9`|0|0|
|---|---|---|
## Income
|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**155 **|**Trading profits**|£||||||||||||•|0|0||
|||||||||||||||||||
|**160 **|**Trading losses brought forward set against trading profits**|£||||||||||||•|0|0||
|||||||||||||||||||
|**165 **|**Net trading profits –**box 155 minus box 160|£||||||||||||•|0|0||
|||||||||||||||||||
|**170 **|**Bank, building society or other interest, and profits**|£||||||||||||•|0|0||
||**from non-trading loan relationships**|||||||||||||||||
|**172 **|**Put an ‘X’ in box 172 if the figure in box 170 is net of**
**carrying back a deficit from a later accounting period**|||||||||||||||||
CT600 (2025) Version 3 (Substitute) (IRIS)
Page 2
(ENDTIME-LT) VDTKVEXDCRV4QDLQZJZZ4N55MYXG7JUJ
Income – continued
|**175 Annual payments not otherwise charged to Corporation Tax**
**and from which Income Tax has not been deducted**
£
0
0
•
**180 Non-exempt dividends or distributions from**
**non-UK resident companies**
£
0
0
•
**185 Income from which Income Tax has been deducted**
£
0
0
•
**190 Income from a property business**
£
0
0
•
**195 Non-trading gains on intangible fixed assets**
£
0
0
•
**200 Tonnage tax profits**
£
0
0
•
**205 Income not falling under any other heading**
£
0
0
•|0|0|
|---|---|---|
||0|0|
## Chargeable gains
|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**210 **|**Gross chargeable gains**|£||||||||||||•|0|0||
|||||||||||||||||||
|**215 **|**Allowable losses including losses brought forward**|£||||||||||||•|0|0||
|||||||||||||||||||
|**220 **|**Net chargeable gains**_–_box 210 minus box 215|£||||||||||||•|0|0||
|||||||||||||||||||
## Profits before deductions and reliefs
|**225 Losses brought forward against certain investment income**
£
0
0
•
**230 Non-trade deficits on loan relationships (including interest)**
£
0
0
•
**and derivative contracts (financial instruments)**
**brought forward set against non-trading profits**
**235 Profits before other deductions and reliefs –** net sum of
b 165 t 205 d 220 i f b 225 d 230
£
0
0
•|0|0|
|---|---|---|
||0|0|
## Deductions and reliefs
|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**240 **|**Losses on unquoted shares**|£||||||||||||•|0|0||
|||||||||||||||||||
|**245 **|**Management expenses**|£||||||||||||•|0|0||
|||||||||||||||||||
|**250 **|**UK property business losses for this or previous**
**accounting period**|£||||||||||||•|0|0||
|**255 **|**Capital allowances for the purposes of management**|£||||||||||||•|0|0||
||**of the business**|||||||||||||||||
|**260 **|**Non-trade deficits for this accounting period from loan**|£||||||||||||•|0|0||
||**relationships and derivative contracts (financial instruments)**|||||||||||||||||
CT600 (2025) Version 3 (Substitute) (IRIS)
Page 3
(ENDTIME-LT) VDTKVEXDCRV4QDLQZJZZ4N55MYXG7JUJ
## Deductions and Reliefs – continued
|**263 Carried forward non-trade deficits from loan relationships**
**and derivative contracts (financial instruments)**
£
0
0
•
**265 Non-trading losses on intangible fixed assets**
£
0
0
•
**275 Total trading losses of this or a later accounting period**
£
0
0
•
**280 Put an ‘X’ in box 280 if amounts carried back from later**
**accounting periods are included in box 275**
**285 Trading losses carried forward and claimed against total profits**£
0
0
•
**290 Non-trade capital allowances**
£
0
0
•
**295 Total of deductions and reliefs**
**–** total of boxes 240 to 275, 285 and 290
£
0
0
•
**300 Profits before qualifying donations and group relief**
**–** box 235 minus box 295
£
0
0
•
**305 Qualifying donations**
£
0
0
•
**310 Group relief**
£
0
0
•
**312 Group relief for carried forward losses**
£
0
0
•
**315 Profits chargeable to Corporation Tax**
**–** box 300 minus boxes 305, 310 and 312
£
0
0
•
**320 Ring fence profits included**
£
0
0
•
**325 Northern Ireland profits included**
£
0
0
•
`0`|**263 Carried forward non-trade deficits from loan relationships**
**and derivative contracts (financial instruments)**
£
0
0
•
**265 Non-trading losses on intangible fixed assets**
£
0
0
•
**275 Total trading losses of this or a later accounting period**
£
0
0
•
**280 Put an ‘X’ in box 280 if amounts carried back from later**
**accounting periods are included in box 275**
**285 Trading losses carried forward and claimed against total profits**£
0
0
•
**290 Non-trade capital allowances**
£
0
0
•
**295 Total of deductions and reliefs**
**–** total of boxes 240 to 275, 285 and 290
£
0
0
•
**300 Profits before qualifying donations and group relief**
**–** box 235 minus box 295
£
0
0
•
**305 Qualifying donations**
£
0
0
•
**310 Group relief**
£
0
0
•
**312 Group relief for carried forward losses**
£
0
0
•
**315 Profits chargeable to Corporation Tax**
**–** box 300 minus boxes 305, 310 and 312
£
0
0
•
**320 Ring fence profits included**
£
0
0
•
**325 Northern Ireland profits included**
£
0
0
•
`0`|**263 Carried forward non-trade deficits from loan relationships**
**and derivative contracts (financial instruments)**
£
0
0
•
**265 Non-trading losses on intangible fixed assets**
£
0
0
•
**275 Total trading losses of this or a later accounting period**
£
0
0
•
**280 Put an ‘X’ in box 280 if amounts carried back from later**
**accounting periods are included in box 275**
**285 Trading losses carried forward and claimed against total profits**£
0
0
•
**290 Non-trade capital allowances**
£
0
0
•
**295 Total of deductions and reliefs**
**–** total of boxes 240 to 275, 285 and 290
£
0
0
•
**300 Profits before qualifying donations and group relief**
**–** box 235 minus box 295
£
0
0
•
**305 Qualifying donations**
£
0
0
•
**310 Group relief**
£
0
0
•
**312 Group relief for carried forward losses**
£
0
0
•
**315 Profits chargeable to Corporation Tax**
**–** box 300 minus boxes 305, 310 and 312
£
0
0
•
**320 Ring fence profits included**
£
0
0
•
**325 Northern Ireland profits included**
£
0
0
•
`0`|
|---|---|---|
||0|0|
## Tax calculation
- **326 Number of associated companies in this period**
- **327 Number of associated companies in the first financial year**
- **328 Number of associated companies in the second financial year**
- **329 Put an ‘X’ in box 329 if the company is chargeable at the small profit rate or is entitled to marginal relief**
Enter how much profit has to be charged and at what rate
**----- Start of picture text -----**
Financial Amount of profit Rate of tax Tax
year (yyyy) %
330 335 £ 340 345 £ p
350 £ 355 360 £ p
365 £ 370 375 £ p
380 385 £ 390 395 £ p
400 £ 405 410 £ p
415 £ 420 425 £ p
**----- End of picture text -----**
CT600 (2025) Version 3 (Substitute) (IRIS)
Page 4
(ENDTIME-LT) VDTKVEXDCRV4QDLQZJZZ4N55MYXG7JUJ
## Tax calculation – continued
|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Corporation Tax**– total of boxes 345, 360, 375, 395, 410 and 425|**430**|£||||||||||||•||||
|||||||||||||||||||
|**Marginal relief**|**435**|£||||||||||||•||||
|||||||||||||||||||
|**Corporation Tax chargeable**– box 430 minus box 435|**440**|£|||||||||||`0`|•|`0`|`0`||
|||||||||||||||||||
## Reliefs and deductions in terms of tax
|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**445 **|**Community Investment Tax Relief**|£||||||||||||•||||
|||||||||||||||||||
|**450 **|**Double Taxation Relief**|£||||||||||||•||||
|**455 **|**Put an ‘X’ in box 455 if box 450 includes an underlying**
**rate relief claim**|||||||||||||||||
|**460 **|**Put an ‘X’ in box 460 if box 450 includes an amount carried**
**back from a later period**|||||||||||||||||
|**465 **|**Advance Corporation Tax**|£||||||||||||•||||
|||||||||||||||||||
|**470 **|**Total reliefs and deduction in terms of tax**|£||||||||||||•||||
||– total of boxes 445, 450 and 465|||||||||||||||||
## Coronavirus support schemes and overpayments (see CT600 Guide for definitions)
|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**471 **|**Coronavirus Job Retention Scheme (CJRS) received**|£||||||||||||•||||
|||||||||||||||||||
|**472 **|**CJRS entitlement**|£||||||||||||•||||
|||||||||||||||||||
|**473 **|**CJRS overpayment already assessed or voluntary disclosed**|£||||||||||||•||||
|||||||||||||||||||
|**474 **|**Other coronavirus overpayments**|£||||||||||||•||||
|||||||||||||||||||
## Energy levies
|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**986 **|**Energy (Oil and Gas) Profits Levy (EOGPL) amounts liable**|£||||||||||||•|0|0||
|||||||||||||||||||
|**987 **|**Electricity Generator Levy (EGL) exceptional generation receipts**|£||||||||||||•|0|0||
|||||||||||||||||||
|Calculation of tax outstanding or overpaid||||||||||||||||||
|||||||||||||||||||
|**475 **|**Net Corporation Tax liability – **box 440 minus box 470|£||||||||||||•||||
|||||||||||||||||||
|**480 **|**Tax payable on loans and arrangements to participators**|£||||||||||||•||||
|**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**|£||||||||||||•||||
|||||||||||||||||||
CT600 (2025) Version 3 (Substitute) (IRIS)
Page 5
(ENDTIME-LT) VDTKVEXDCRV4QDLQZJZZ4N55MYXG7JUJ
## Calculation of tax outstanding or overpaid – continued
|**500 CFC tax, bank levy, bank surcharge and RPDT payable**
£
•
**–**total of boxes 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
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`|**500 CFC tax, bank levy, bank surcharge and RPDT payable**
£
•
**–**total of boxes 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
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`|**500 CFC tax, bank levy, bank surcharge and RPDT payable**
£
•
**–**total of boxes 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
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`|**500 CFC tax, bank levy, bank surcharge and RPDT payable**
£
•
**–**total of boxes 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
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`|**500 CFC tax, bank levy, bank surcharge and RPDT payable**
£
•
**–**total of boxes 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
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`|**500 CFC tax, bank levy, bank surcharge and RPDT payable**
£
•
**–**total of boxes 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
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`|**500 CFC tax, bank levy, bank surcharge and RPDT payable**
£
•
**–**total of boxes 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
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`|**500 CFC tax, bank levy, bank surcharge and RPDT payable**
£
•
**–**total of boxes 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
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`|**500 CFC tax, bank levy, bank surcharge and RPDT payable**
£
•
**–**total of boxes 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
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`|**500 CFC tax, bank levy, bank surcharge and RPDT payable**
£
•
**–**total of boxes 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
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`|**500 CFC tax, bank levy, bank surcharge and RPDT payable**
£
•
**–**total of boxes 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
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`|**500 CFC tax, bank levy, bank surcharge and RPDT payable**
£
•
**–**total of boxes 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
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`|**500 CFC tax, bank levy, bank surcharge and RPDT payable**
£
•
**–**total of boxes 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
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`|**500 CFC tax, bank levy, bank surcharge and RPDT payable**
£
•
**–**total of boxes 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
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`|**500 CFC tax, bank levy, bank surcharge and RPDT payable**
£
•
**–**total of boxes 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
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`|**500 CFC tax, bank levy, bank surcharge and RPDT payable**
£
•
**–**total of boxes 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
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**500 CFC tax, bank levy, bank surcharge and RPDT payable**
£
•
**–**total of boxes 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
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`
`0`|£||||||||||||•|||
|Tax reconciliation||||||||||||||||
|**530**
**Research and Development credit**
£
•
**535**
**(Not currently used)**
£
•
**540**
**Creatives tax credit**
£
•
**541**
**Audio-Visual expenditure credit (AVEC) and**
**Video Games expenditure credit (VGEC)**
£
•
**545 Total of Research and Development credit,**
**creatives tax credit and AVEC/VGEC –**total box 530 to 541
£
•
**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 and**
£
•
**creatives tax credit payable –**box 545 minus box 525||||||||||||||||
CT600 (2025) Version 3 (Substitute) (IRIS)
Page 6
(ENDTIME-LT) VDTKVEXDCRV4QDLQZJZZ4N55MYXG7JUJ
## Tax reconciliation – continued
**----- Start of picture text -----**
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 £ •
614 Audio-Visual expenditure credit and Video Games £ •
expenditure credit surrendered to this company
615 Research and Development expenditure £ •
credits surrendered to this company
**----- End of picture text -----**
## Exporter information
**During the return period, did the company export goods and/or services to individuals, enterprises or organisations outside the United Kingdom (UK)? 616 Yes – goods 617 Yes – services 618 No – neither** Indicators and information **620 Franked investment income/Exempt ABGH distributions** £ • 0 0 **625 Number of 51% group companies Put an ‘X’ in the relevant boxes, if in the period, the company: 630 should have made (whether it has or not) instalment payments as a large company under the Corporation Tax (Instalment Payments) Regulations 631 should have made (whether it has or not) instalment payments as a very large company under the Corporation Tax (Instalment Payments) Regulations 635 is within a group payments arrangement for the period 640 has written down or sold intangible assets 645 has made cross-border royalty payments 647 Eat Out to Help Out Scheme: reimbursed discounts** £ • 0 0 **included as taxable income**
## Indicators and information
CT600 (2025) Version 3 (Substitute) (IRIS)
Page 7
(ENDTIME-LT) VDTKVEXDCRV4QDLQZJZZ4N55MYXG7JUJ
## **Information about enhanced expenditure and tax reliefs**
Research and Development (R&D) or creatives enhanced expenditure and tax reliefs
**----- Start of picture text -----**
650 Put an ‘X’ in box 650 if a R&D claim is made by a small or medium-sized enterprise (SME),
including a SME subcontractor to a large company and/or for all creatives claims
653 Put an ‘X’ in box 653 if the claim is made by a R&D intensive SME
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 a R&D additional information form has been submitted
658 Put an ‘X’ in box 658 to confirm that a Creatives additional information form has been submitted
659 R&D expenditure qualifying for SME/R&D intensive SME relief £ • 0 0
660 R&D enhanced expenditure £ • 0 0
663 Creatives core expenditure £ • 0 0
665 Creatives additional deduction £ • 0 0
670 R&D enhanced expenditure and creatives additional deduction £ • 0 0
total box 660 and box 665
675 R&D enhanced expenditure of a SME on work £ • 0 0
subcontracted to it by a large company
680 Vaccine research expenditure £ • 0 0
Land remediation enhanced expenditure
685 Enter the total enhanced expenditure £ • 0 0
**----- End of picture text -----**
**Information about capital allowances and balancing charges/disposal values** Allowances and charges in the calculation of trading profits and losses
**----- Start of picture text -----**
Capital allowances Balancing charges
Annual investment
690 £
allowance
688 £ 689 £
Full expensing
Machinery and plant 691 £ 692 £
–
super-deduction
Machinery and plant 693 £ 694 £
– special rate allowance
Machinery and plant 695 £ 700 £
–
special rate pool
Machinery and plant 705 £ 710 £
–
main pool
Structures and
711 £
buildings
Business premises 715 £ 720 £
renovation
Other allowances
725 £ 730 £
and charges
**----- End of picture text -----**
CT600 (2025) Version 3 (Substitute) (IRIS)
Page 8
(ENDTIME-LT) VDTKVEXDCRV4QDLQZJZZ4N55MYXG7JUJ
## Allowances and charges in the calculation of trading profits and losses – continued
||**Capital allowances**|**Capital allowances**|**Capital allowances**|**Capital allowances**|**Capital allowances**|||||||||**Disposal**|**Disposal**|**value**|**value**|||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Electric vehicle**
**charge-points**|**713**|£||||||||||||**714**|£|||||||||||||
|**Enterprise zones**|**721**|£||||||||||||**722**|£|||||||||||||
|**Zero-emission**
**goods vehicles**|**723**|£||||||||||||**724**|£|||||||||||||
|**Zero-emission**|**726**|£||||||||||||**727**|£|||||||||||||
|**cars**||||||||||||||||||||||||||||
## Allowances and charges not included in the calculation of trading profits and losses
||**Capital allowances**|**Capital allowances**|**Capital allowances**|**Capital allowances**|**Capital allowances**|||||||||**Balancing charges**|**Balancing charges**|**Balancing charges**|**Balancing charges**|**Balancing charges**||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Annual investment**
**allowance**|**735**|£||||||||||||||||||||||||||
|**Structures and**
**buildings**|**736**|£||||||||||||||||||||||||||
|**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 vehicle**
**charge-points**|**737**|£||||||||||||**738**|£|||||||||||||
|**Enterprise zones**|**746**|£||||||||||||**747**|£|||||||||||||
|**Zero-emission**
**goods vehicles**|**748**|£||||||||||||**749**|£|||||||||||||
|**Zero-emission**|**751**|£||||||||||||**752**|£|||||||||||||
|**cars**||||||||||||||||||||||||||||
CT600 (2025) Version 3 (Substitute) (IRIS)
Page 9
(ENDTIME-LT) VDTKVEXDCRV4QDLQZJZZ4N55MYXG7JUJ
Qualifying expenditure
|**760 Machinery and plant on which first**
**year allowance is claimed**
£
0
0
•
**765 Designated environmentally friendly**
**machinery and plant**
£
0
0
•
**770 Machinery and plant on long-life**
**assets and integral features**
£
0
0
•
**771 Structures and buildings**
£
0
0
•
**772 Machinery and plant**
**– super-deduction**
£
0
0
•
**773 Machinery and plant**
**– special rate allowance**
£
0
0
•
**775 Other machinery and plant**
£
0
0
•|0|0|
|---|---|---|
||0|0|
## **Losses, deficits and excess amounts** Amount arising
||**Amount**|**Amount**||||||||||||**Maximum available**|**Maximum available**|**Maximum available**|**Maximum available**|**Maximum available**|**for surrender**|**for surrender**|**for surrender**|**for surrender**||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||||||**as group relief**||||||||||||||
|**Losses of trades**
**carried on wholly**|**780**|£||||||||||||**785**|£|||||||||||||
|**or partly in the UK**
**Losses of trades**|**790**|£||||||||||||||||||||||||||
|**carried on wholly**||||||||||||||||||||||||||||
|**outside the UK**||||||||||||||||||||||||||||
|**Non-trade deficits**|**795**|£||||||||||||**800**|£|||||||||||||
|**on loan relationships**||||||||||||||||||||||||||||
|**and derivative contracts**||||||||||||||||||||||||||||
|**UK property**
**business losses**|**805**|£||||||||||||**810**|£|||||||||||||
|**Overseas property**
**business losses**|**815**|£||||||||||||||||||||||||||
|**Losses from**
**miscellaneous**|**820**|£||||||||||||||||||||||||||
|**transactions**||||||||||||||||||||||||||||
|**Capital losses**|**825**|£||||||||||||||||||||||||||
|**Non-trading losses on**
**intangible fixed assets**|**830**|£||||||||||||**835**|£|||||||||||||
## Excess amounts
||**Amount**|**Amount**||||||||||||**Maximum available**|**Maximum available**|**Maximum available**|**Maximum available**|**Maximum available**|**for surrender**|**for surrender**|**for surrender**|**for surrender**||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||||||**as group relief**||||||||||||||
|**Non-trade capital**
**allowances**||||||||||||||**840**|£|||||||||||||
|**Qualifying donations**||||||||||||||**845**|£|||||||||||||
|||||||||||||||||||||||||||||
|**Management expenses**|**850**|£||||||||||||**855**|£|||||||||||||
|||||||||||||||||||||||||||||
CT600 (2025) Version 3 (Substitute) (IRIS)
Page 10
(ENDTIME-LT) VDTKVEXDCRV4QDLQZJZZ4N55MYXG7JUJ
**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 creatives tax credit**|£||||||||||||•|
||||||||||||||||
|**886**|**Payable Audio-Visual expenditure credit and**|£||||||||||||•|
||**Video Games expenditure credit**||||||||||||||
|**890**|**Payable land remediation or life assurance company**
**tax credit**|£||||||||||||•|
|**895**|**Payable capital allowances first-year tax credit**|£||||||||||||•|
## Surrender of tax refund within group
||**Including surrenders under the Instalment Payments Regulations**|**Including surrenders under the Instalment Payments Regulations**||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**900 **|**The following amount is to be surrendered**|£||||||||||||||•||||
||**Put an ‘X’ in the appropriate boxes below**|||||||||||||||||||
||**the joint Notice is attached**|**905**||||||||||||||||||
||**or**|||||||||||||||||||
||**will follow**|**910**||||||||||||||||||
|||||||||||||||||||||
|**915**|**Please stop repayment of the following amount**|£||||||||||||||•||||
||**until we send you the Notice**|||||||||||||||||||
CT600 (2025) Version 3 (Substitute) (IRIS)
Page 11
**(ENDTIME-LT) VDTKVEXDCRV4QDLQZJZZ4N55MYXG7JUJ**
## Bank details (for a person to whom a repayment is to be made)
**920 Name of bank or building society**
**925 Branch sort code**
**930 Account number 935 Name of account 940 Building society reference**
## Payments to a person other than the company
- **943 Put an ‘X’ in box 943 if there is a R&D payable credit and one of the conditions listed in the CT600 Guide is applicable**
- **945 Complete the authority below if you want the repayment to be made to a person other than the company I, as** (enter status – for example, company secretary, treasurer, liquidator or authorised agent)
**950 of** (enter company name)
**955 authorise** (enter name)
- **960 of address** (enter address)
- **965 Nominee reference**
**to receive payment on company’s behalf**
**970 Name**
## **Declaration**
**Declaration**
I declare that the information I have given on this Company Tax Return and any supplementary pages is correct and complete to the best of my knowledge and belief. I understand that giving false information in the return, or concealing any part of the company’s profits or tax payable, can lead to both the company and me being prosecuted.
**975 Name**
```
S T CHIKOTA
```
**980 Date** DD MM YYYY
**985 Status**
```
DIRECTOR
```
CT600 (2025) Version 3 (Substitute) (IRIS)
Page 12
(ENDTIME-LT) VDTKVEXDCRV4QDLQZJZZ4N55MYXG7JUJ
**Company Tax Return – supplementary page Charities and Community Amateur Sports Clubs (CASCs) CT600E (2015) Version 3 for accounting periods starting on or after 1 April 2015**
## **Guidance**
Guidance about when and how to complete this supplementary page can be found in the CT600 Guide.
For further information read _What supplementary pages do I need to complete and include as part of the Company Tax Return?_ to find out what supplementary pages you need to complete.
Also, read the _Important points about all supplementary pages_ and _CT600E – Charities and Community Amateur Sports Clubs (CASCs)_ for further guidance about completing this supplementary page.
## **Company information**
**----- Start of picture text -----**
E1 Company name End Time Evangelism Ministries
(name of charity or CASC)
E2 Tax reference
5 4 5 4 5 0 0 4 9 7
Period covered by this supplementary page (cannot exceed 12 months)
E3 from DD MM YYYY
0 1 0 2 2 0 2 4
E4 to DD MM YYYY
3 1 0 1 2 0 2 5
Claims to exemption ( this section should be completed in all cases)
Charity/CASC repayment reference E5
Charity Commission registration number, or E10 1130097
OSCR number (if applicable)
Put an ‘X’ in the relevant box if during the period covered by these supplementary pages:
The company was a charity/CASC and is claiming E15 X
exemption from all tax on all or part of its income
and gains (Also put an ‘X’ in box E15 if the company
was a charity/CASC but had no income or gains in the period)
All income and gains are exempt from tax and have been, E20 X
or will be, applied for charitable or qualifying purposes only
Some of the income and gains may not be exempt or have E25
not been applied for charitable or qualifying purposes only,
and I have completed form CT600
I claim exemption from tax
Name
E30
Status
E35
Date DD MM YYYY
E40
**----- End of picture text -----**
CT600E(2015) Version 3
HMRC 04/15
Page 1
(ENDTIME-LT) VDTKVEXDCRV4QDLQZJZZ4N55MYXG7JUJ
## Repayments
**To make a repayment claim for the period covered by these supplementary pages, please register and enrol to use the Charities Online service. See CT600 guide for further information.**
**Put an ‘X’ in the box if during the period covered by these supplementary pages you have over claimed tax. E45**
## Information required
**Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity’s/CASC’S accounts for the period covered by this return.**
**Non-exempt amounts should be entered on form CT600 in the appropriate boxes.**
|**Type of income**
**Amount**
**Enter total turnover from exempt charitable**
**trading activities**
£
0
0
•
**E50**
**Investment income – exclude any amounts included on**
**form CT600**
£
0
0
•
**E55**
**UK land and buildings – exclude any amounts included**
**on form CT600**
£
0
0
•
**E60**
**Gift Aid – exclude any amounts included on form CT600**
£
0
0
•
**E65**
**From other charities – exclude any amounts included**
**on form CT600**
£
0
0
•
**E70**
**Gifts of shares or securities received**
£
0
0
•
**E75**
**Gifts of real property received**
£
0
0
•
**E80**
**Other sources (not included above)**
£
0
0
•
**E85**
**Total of boxes E50 to E85**
£
0
0
•
**E90**
`7`
`4`
`4`
`8`
`9`
`7`
`4`
`4`
`8`
`9`|**Type of income**
**Amount**
**Enter total turnover from exempt charitable**
**trading activities**
£
0
0
•
**E50**
**Investment income – exclude any amounts included on**
**form CT600**
£
0
0
•
**E55**
**UK land and buildings – exclude any amounts included**
**on form CT600**
£
0
0
•
**E60**
**Gift Aid – exclude any amounts included on form CT600**
£
0
0
•
**E65**
**From other charities – exclude any amounts included**
**on form CT600**
£
0
0
•
**E70**
**Gifts of shares or securities received**
£
0
0
•
**E75**
**Gifts of real property received**
£
0
0
•
**E80**
**Other sources (not included above)**
£
0
0
•
**E85**
**Total of boxes E50 to E85**
£
0
0
•
**E90**
`7`
`4`
`4`
`8`
`9`
`7`
`4`
`4`
`8`
`9`|**Type of income**
**Amount**
**Enter total turnover from exempt charitable**
**trading activities**
£
0
0
•
**E50**
**Investment income – exclude any amounts included on**
**form CT600**
£
0
0
•
**E55**
**UK land and buildings – exclude any amounts included**
**on form CT600**
£
0
0
•
**E60**
**Gift Aid – exclude any amounts included on form CT600**
£
0
0
•
**E65**
**From other charities – exclude any amounts included**
**on form CT600**
£
0
0
•
**E70**
**Gifts of shares or securities received**
£
0
0
•
**E75**
**Gifts of real property received**
£
0
0
•
**E80**
**Other sources (not included above)**
£
0
0
•
**E85**
**Total of boxes E50 to E85**
£
0
0
•
**E90**
`7`
`4`
`4`
`8`
`9`
`7`
`4`
`4`
`8`
`9`|
|---|---|---|
||0|0|
**Enter details of expenditure as shown in the charity’s/CASC’s accounts for the period covered by these supplementary pages**
|**Type of expenditure**
**Amount**
**Trading costs in relation to exempt charitable activities**
**(in box E50)**
£
0
0
•
**E95**
**UK land and buildings costs in relation to exempt**
**charitable activities (in box E60)**
£
0
0
•
**E100**
**All general administration/governance costs**
£
0
0
•
**E105**
**All grants and donations made within the UK**
£
0
0
•
**E110**
**All grants and donations made outside the UK**
£
0
0
•
**E115**
**Other expenditure not included above, or not used in**
**calculating figures entered on the form CT600**
£
0
0
•
**E120**
**Total of boxes E95 to E120**
£
0
0
•
**E125**
`7`
`4`
`8`
`8`
`1`
`7`
`4`
`8`
`8`
`1`|**Type of expenditure**
**Amount**
**Trading costs in relation to exempt charitable activities**
**(in box E50)**
£
0
0
•
**E95**
**UK land and buildings costs in relation to exempt**
**charitable activities (in box E60)**
£
0
0
•
**E100**
**All general administration/governance costs**
£
0
0
•
**E105**
**All grants and donations made within the UK**
£
0
0
•
**E110**
**All grants and donations made outside the UK**
£
0
0
•
**E115**
**Other expenditure not included above, or not used in**
**calculating figures entered on the form CT600**
£
0
0
•
**E120**
**Total of boxes E95 to E120**
£
0
0
•
**E125**
`7`
`4`
`8`
`8`
`1`
`7`
`4`
`8`
`8`
`1`|**Type of expenditure**
**Amount**
**Trading costs in relation to exempt charitable activities**
**(in box E50)**
£
0
0
•
**E95**
**UK land and buildings costs in relation to exempt**
**charitable activities (in box E60)**
£
0
0
•
**E100**
**All general administration/governance costs**
£
0
0
•
**E105**
**All grants and donations made within the UK**
£
0
0
•
**E110**
**All grants and donations made outside the UK**
£
0
0
•
**E115**
**Other expenditure not included above, or not used in**
**calculating figures entered on the form CT600**
£
0
0
•
**E120**
**Total of boxes E95 to E120**
£
0
0
•
**E125**
`7`
`4`
`8`
`8`
`1`
`7`
`4`
`8`
`8`
`1`|
|---|---|---|
||0|0|
CT600E(2015) Version 3
Page 2
HMRC 04/15
(ENDTIME-LT) VDTKVEXDCRV4QDLQZJZZ4N55MYXG7JUJ
## Information required
## **Charity/CASC assets**
|**Charity/CASC assets**|**Charity/CASC assets**|**Charity/CASC assets**|**Charity/CASC assets**||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Disposals in period**|||||||||||||**Held at the**|||**end of the period**|||||||||||
|**(total consideration received)**|||||||||||||**(use accounts figures)**||||||||||||||
|**Tangible fixed**
**E130**
£|||||||||||||**E135**|£|||||||||`2`|`4`|`5`|`2`|
|**assets**|||||||||||||||||||||||||||
|**UK investments**
**E140**
£|||||||||||||**E145**|£|||||||||||||
|**(excluding**|||||||||||||||||||||||||||
|**controlled companies)**|||||||||||||||||||||||||||
|**Shares in,**
**E150**
£|||||||||||||**E155**|£|||||||||||||
|**and loans to,**|||||||||||||||||||||||||||
|**controlled companies**|||||||||||||||||||||||||||
|**Overseas**
**E160**
£|||||||||||||**E165**|£|||||||||||||
|**investments**|||||||||||||||||||||||||||
|**Loans and non-trade debtors**|||||||||||||**E170**|£|||||||||||||
||||||||||||||||||||||||||||
|**Other current assets**|||||||||||||**E175**|£||||||||`2`|`6`|`8`|`4`|`6`|
||||||||||||||||||||||||||||
|**Qualifying investments and loans**|||||||||||||**E180**||||||||||||||
|_Applies to charities only. See CT600 Guide_|||||||||||||||||||||||||||
|**Value of any non-qualifying investments and loans**|||||||||||||**E185**|£|||||||||||||
|_Applies to charities only. See CT600 Guide_|||||||||||||||||||||||||||
|**Number of subsidiary or associated companies the charity**|||||||||||||**E190**||||||||||||||
|**controls at the end of the period. Exclude companies that**|||||||||||||||||||||||||||
|**were dormant throughout the period**|||||||||||||||||||||||||||
CT600E(2015) Version 3
HMRC 04/15
Page 3