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2024-09-30-accounts

REGISTERED COMPANY NUMBER: 07375179 (England and Wales)
REGISTERED CHARITY NUMBER: 1140426

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 30th September 2024

for

SPS Cambodian Foundation Ltd

TaxAssist Accountants
126 Southdown Road
Harpenden
Herefordshire
AL5 1QQ

SPS Cambodian Foundation Ltd

Contents of the Financial Statements

for the Year Ended 30th September 2024

----- Start of picture text -----
Page
Report of the trustees 1 to 5
Independent examiner's report 6
Statement of financial activities 7
Balance sheet 8
Notes to the financial statements 9 to 11
Detailed statement of financial activities 12
----- End of picture text -----

SPS Cambodian Foundation Ltd

for the Year Ended 30th September 2024

Report of the Trustees

ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheirreportwiththe financial
statementsof the charityfor the year ended 30 September2024. The trustees have adopted the provisionsof Accountingand  Reporting
byCharities:StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththe Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).

Page 1

SPS Cambodian Foundation Ltd

for the Year Ended 30th September 2024

Report of the Trustees

Objectives and activities

The objectives of the charity are :

To advance education by sponsoring specific individuals in Cambodia through secondary and tertiary education.

To enablethe advancementof the livesof studentsin Cambodia,who are sociallyor economicallydisadvantaged,to ensure they reach
theirpotentialbysponsoringthemthroughsecondaryandtertiaryeducationorvocationaltraining,whicheverismostappropriate for
the individual students. The aim is also to assist them gain their first employment opportunity.

TopromotesuchotherpurposesasareexclusivelycharitableunderthelawsofEnglandandWalesforthebenefitofstudents in
Cambodia as the Trustees determine from time to time.

ThetrusteeshavepaiddueregardtoguidanceissuedbytheCharityCommissionindecidingwhatactivitiesthecharity should
undertake.

Atpresenttherearethreestudentswhoarestillstudying,beingsupportedandliveinthehousesusedbythecharity.These students
areatvarioustopclassuniversitieswithinPhnomPenhincludingtheRoyalUniversityofPhnomPenh,PannasastraUniversityand the
InternationalUniversity.Alongsidethesestudentstherearealsosixstudentswhohavealreadygraduatedandfoundhigh quality
employmentbut still live in the houses rent free althoughthey are self-sufficientin all other ways.In additionthere is one familyof four
childrenatPrimaryandSecondary/HighSchoollivinginoneofthehouses.Allourstudentsovertheyearshavepredominantly come
fromtheGoodShepherdOrphanage,theAspecaorphanageorfromthreecommunitiesintheprovincesofBantam Meanchay,
Battambang and Kratie.

The successof the charityin achievingits goals has been seen over the past nine years when twentysix of our studentshave completed
theirstudiesandhavefoundemploymentwellabovetheleveltheymayhavenormallyexpected.Ourstudentshavetakenup roles as
doctors,nurses,physiotherapists,accountants,infinancialservicesandinthetravelsandtouristindustry.Ineachcasethe graduates
havefoundemploymentinthecareeroftheirchoiceandarenowselfsufficientalthoughseveralcontinuetoliveinthehouses from
choices. In addition, a number of our former students are now married and have started families of their own.

Thestudentswhohavenotyetgraduatedcontinuetoprogresswellintheireducationalinstitutionsandthetrusteeswerepleased to
noteata recentvisithowthestudentshavecontinuedtomatureanddevelop.Fortheundergraduateswhoremaininthehouses the
charity providessupport for all their needs includinga safe and caring living environment,nutritiousfood, a small allowance,clothes and
fullcoverofthecostofeducation.Additionally,boththecarersandthetrusteesprovideadviceandguidancetothestudentson all
aspectsoftheirlives.Asallofthestudentshaveeithercomefromaninstitutionorfromadeprivedfamilybackground,ithas been
essential that they could continue their educational and personal development in a safe, caring and supportive environment.

Inadditiontosupportingthestudentsinthehousesthecharityhasalsopreviouslysupportedfivestudentsfromapoor background
who aspired to go to universitybut whose parents had been unable to support their dream of tertiary education.All these students have
nowgraduatedandareinhighqualityemployment.Themainsupportforthesestudentsistheprovisionoffundstocover all
educational costs, laptops and transport to university.

Aspartofthecharity'sobjectivetopromoteothercharitableactivitiesthecharityhassupportedthreefamiliesinprovincialtowns in
PhnomPenh,inSvayPakandTakmaoforanumberofyears.Twoofthefamiliesconsistofamotherandfourchildreneachand the
charityprovidesallowancesand also coversall educationalcostsof the children.In both cases the motherssupporttwo orphans within
their own familyunit. In these familiesfive of the studentshave now completedtheir studies.The third familycomprisesthree students
fromBattamMeanchaywhoare lookedafterby their aunt in PhnomPenh,a formerstudentof the charity.Thesethree students have
just started university having graduated from High School at the end of 2024

ToensurethattheobjectivesaremettheTrusteeshavehistoricallymaderegularvisitstoCambodia.Theannualholidayforall the
studentsarrangedbytheTrusteeshadtobe postponedduringthepandemicandwentaheadagainin December2022and November
2023.ThiseventhasprovidedanexcellentopportunityfortheTrusteestorewardthestudentsfortheirongoinghardwork and
commitmentandtospendtimewiththestudents.ThreeTrusteesjoinedtheholidayin2022andfourtrusteesjoinedin2023. They
were very pleased with the way all the students have developed and matured.

Page 2

SPS Cambodian Foundation Ltd

for the Year Ended 30th September 2024

Report of the Trustees

Financial review

Thetrusteesconsiderthatunrestrictedcashreservesat a levelequivalenttosix monthsexpenditurewillensurethat,in theeventof a
significantdropinfunding,theywillbeabletocontinuethecharity'scurrentactivitieswhileconsiderationisgiventowaysin which
additionalfundsmayberaised.CashbalancesstoodatGBP28,500attheendofthefinancialyearandwereheldwithfive separate
bank accounts and cash funds.

Duringthe yeartherewasan accountingdeficitof GBP3,506whichthe Trusteesfeltwasa satisfactoryresultforthe charity,in testing
financialconditionsandgivenitscashreserves.DebtorsofGBP10,438existedattheyearendandthisamountwasreceived within
three months of the year end.

Costsforfood,clothing,healthandeducationforthestudentsbeingcaredforinthehouseswereGBP31,002andthecostfor the
supportofadditionalfamilieswasGBP24,048.PropertymaintenanceandgeneralhouseholdcostamountedtoGBP7,980. The
remainingcostsofGBP23,429wererelatedtospecialeventsorganizedbythecarersforthecommunityandtocoversome health
costs. In addition GBP 2,500 was spent during the year to support the primary school children in a community in Kratie province.

The Trustees spend time reviewingthe annual budget and reserve policy to enable the Charity to meet its financialchallengesas a viable
charity.TheTrusteesremainveryfocusedonthefinancialrobustnessoftheCharityandcontinuetolookfornewand sustainable
sources of funds.

Structure, governance and management Governing document

The charity is a companylimited by guarantee,incorporatedon 14th September 2010 and registered as a charity on 15th February 2011.
Thecharitywasestablishedunderitsmemorandumandarticlesofassociates.Intheeventofthecharitybeingwoundup, members
may be required to contribute an amount not exceeding £10.

Thetrustees,whoarealsothedirectorsforthepurposeofcompanylaw,andwhoservedduringtheyearanduptothedate of
signature of the financial statements were:

Mr Peter C Slater
Ms Victoria Slater
Ms Hilka Schmitz
Mr Guy Hemington
Mr Mark Petterson

ThecompanydoesnotemployanystaffintheUKbutdoesemploytwocarersinCambodia.Alltheactivitiesassociatedwith fund
raisingandfinancialmanagementareperformedoutoftheUKbythefiveTrustees.OnthegroundinCambodia,thestudentslive in
housesleasedbythecharityandreceiveanallowancetocoverthecostsofprovidingfoodandaccommodationforthe student
supported by the Charity.

TheTrusteeshaveassessedthemajorriskstowhichthecharityisexposed,andaresatisfiedthatsystemsareinplaceto mitigate
exposure to the major risks. The primary risks are financial and 'human'.

Financialrisk is directlymanagedby the Trusteesin the UK. Moniesare disbursedto Cambodiaaccordingto an assessmentof standard
costedmonthlyrequirements(e.g.for food,accommodation,transport,education).Any extraordinaryitemsrequirepre-approval from
the trustees and, where possible given local circumstances, are supported by receipts.

The'human'riskrelatestothephysical,educationalandemotionalwelfareofourstudentsinCambodia.Thisriskwasoneof the
primarydriversforadoptingan approachwherebythestudentslivewithin,andas partof,an existingfamilyunit.Thetrustees believe
thisisthekeytoensuringalevelofappropriatewelfare,emotionalandphysicalsupport,encouragementwithstudiesand general
well-being.

Page 3

SPS Cambodian Foundation Ltd

for the Year Ended 30th September 2024

Report of the Trustees

Structure, governance and management Plans for the future

It has alwaysbeen the intentionof the trusteesthat the charitywouldsupporta definedset of studentsfromspecificbackgrounds and
that there would be a limit to the total number of 30 studentsat any point in time. In the comingyears there will be one more sibling of
one of the existing students who is likely to be sponsored by the charity.

Inthenextthreeyearsapproximately90%ofthestudentswillhavecompletedtheirtertiaryeducationandareexpectedtobein full
time employment.As a policythe charitysupportseach student for the first six monthspost graduationas they seek employmentand  a
stableworkingenvironment,ifthisisrequired.Inaddition,asthehousesareonlongleases,thestudentsarealsoofferedrent free
accommodation post graduation given their family circumstances.

ItisanticipatedthatthetwofamiliesinprovincialtownsnearPhnomPenhwillbesupportedfortheforeseeablefuturebutthat this
supportwill reducein the next three years.The three studentsfromBattamMeanchaywho are livingwith their aunt in PhnomPenh, a
formerstudentof the charity,willcompletetheir universitystudiesoverthe next fouryears.No morenew studentswillbe takenon in
the future.

OverthepastyearthetrusteeshaveagreedtocontinuetosupportasmallextremelypoorcommunityinKratieprovince,the home
villageofthemanagerofthecharityinCambodia.Thecharitableactivityisfocussedonthisparticularcommunitywiththeaim of
ensuring that the students at the local primary school can have an effective primary education, which they do not receive at present.

To date,each year the charityhas providedapproximately40-50studentswith schooluniforms,books,pencilsand otherequipment as
wellassuccessfullypetitioningthelocalofficialstoprovideasecondteacherfortheschool.Inaddition,overthepastsixyears the
charityhasprovidedthecommunitywithfreshwater,connectedthecommunitytomainselectricity,builtalibraryandbuilt basic
toilets.

Inconclusion,thetrusteesremaincommittedtothestudentscurrentlysupportedbythecharityandtheirsiblingstoensurethey can
completetheirfulleducationalcareersandentersocietyas youngadultsfocussedonimprovingtheirownlives,thoseoftheir families
andofthecommunitiesaroundthem. Thesuccessofthepastsixyears,asmoreandmorestudentsgraduatedandfound meaningful
employment, is a testament to the approach taken by the charity and refined over the past ten years.

The trustees do not plan to take on any more students and will look to reduce the core activities of the charity over the next four years.

Reference and administrative details Registered Company number

07375179 (England and Wales)

Registered Charity number

1140426

Registered office

61 West Common
Harpenden
Hertfordshire
AL5 2LD

Trustees

Mr Peter C Slater
Ms Victoria Slater
Ms Hilka Schmitz
Mr Guy Hemington
Mr Mark Petterson

Company Secretary

Mr P C Slater

Page 4

SPS Cambodian Foundation Ltd

for the Year Ended 30th September 2024

Report of the Trustees

Reference and administrative details

Independent Examiner
TaxAssist Accountants
126 Southdown Road
Harpenden
Herefordshire
AL5 1QQ
Approved by order of the board of trustees on ............................................. and signed on its behalf by:

.................................................................................
Ms H Schmitz - Trustee

Page 5

Independent Examiner's Report to the Trustees of
SPS Cambodian Foundation Ltd

Independent examiner's report to the trustees of SPS Cambodian Foundation Ltd ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30th September 2024.

Responsibilities and basis of report

Asthecharity'strusteesoftheCompany(andalsoitsdirectorsforthepurposesofcompanylaw)youareresponsiblefor the
preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Havingsatisfiedmyselfthat the accountsof the Companyare not requiredto be auditedunder Part16 of the 2006 Act and are eligible
forindependentexamination,Ireportinrespectofmyexaminationofyourcharity'saccountsascarriedoutunderSection145of the
CharitiesAct2011('the2011Act').IncarryingoutmyexaminationIhavefollowedtheDirectionsgivenbytheCharity Commission
under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I havecompletedmy examination.I confirmthatno mattershavecometo my attentionin connectionwiththe examinationgiving me
cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). 

I havenoconcernsandhavecomeacrossnoothermattersin connectionwiththeexaminationtowhichattentionshouldbe drawn in
this report in order to enable a proper understanding of the accounts to be reached.

TaxAssist Accountants

TaxAssist Accountants
126 Southdown Road
Harpenden
Herefordshire
AL5 1QQ

Date: .............................................

Page 6

SPS Cambodian Foundation Ltd

Statement of Financial Activities

for the Year Ended 30th September 2024

2024
Unrestricted
fund
Notes
£
Income and endowments from
Donations and legacies
97,887
Expenditure on
Charitable activities
101,393
NET INCOME/(EXPENDITURE)
(3,506)
Reconciliation of funds
Total funds brought forward
69,734
Total funds carried forward
66,228		 2023
Total
funds
£
124,430
137,453
(13,023)
82,757
69,734		 
The notes form part of these financial statements

Page 7

SPS Cambodian Foundation Ltd

Balance Sheet

30th September 2024

2024
Unrestricted
fund
Notes
£
Fixed assets
Tangible assets
4
29,330
Current assets
Debtors
5
10,438
Cash at bank
28,500
38,938
Creditors
Amounts falling due within one year
6
(2,040)
Net current assets
36,898
Total assets less current liabilities
66,228
NET ASSETS
66,228
Funds
7
Unrestricted funds
66,228
Total funds
66,228		 2023
Total
funds
£
38,680
12,225
45,869
58,094
(27,040)
31,054
69,734
69,734
69,734
69,734 
ThecharitablecompanyisentitledtoexemptionfromauditunderSection477oftheCompaniesAct2006fortheyear ended
30th September 2024.

The membershavenotrequiredthe companyto obtainan auditof its financialstatementsforthe yearended30thSeptember2024 in
accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)ensuringthatthecharitablecompanykeepsaccountingrecordsthatcomplywithSections386and387oftheCompanies Act
2006 and

(b)preparingfinancialstatementswhichgive a true and fair viewof the stateof affairsof the charitablecompanyas at the end of
each financialyear and of its surplusor deficitfor each financialyear in accordancewiththe requirementsof Sections394 and
395andwhichotherwisecomplywiththerequirementsoftheCompaniesAct2006relatingtofinancialstatements,sofar as
applicable to the charitable company.

Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicabletocharitablecompaniessubjectto the
small companies regime.

ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon.............................................and were
signed on its behalf by:

.............................................
Ms H Schmitz - Trustee

The notes form part of these financial statements

Page 8

SPS Cambodian Foundation Ltd

Notes to the Financial Statements

for the Year Ended 30th September 2024

1. Accounting policies

Basis of preparing the financial statements

Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS102,havebeenprepared in
accordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:StatementofRecommended Practice
applicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUK and
RepublicofIreland(FRS102)(effective1January2015),FinancialReportingStandard102'TheFinancialReporting Standard
applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under
the historical cost convention.

Income

All income is recognisedin the Statementof FinancialActivitiesonce the charityhas entitlementto the funds, it is probable that
the income will be received and the amount can be measured reliably.

Expenditure

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommittingthecharityto that
expenditure,it is probablethat a transferof economicbenefitswill be requiredin settlementand the amountof the obligation
canbemeasuredreliably.Expenditureisaccountedforonanaccrualsbasisandhasbeenclassifiedunderheadings that
aggregateallcostrelatedtothecategory.Wherecostscannotbedirectlyattributedtoparticularheadingstheyhave been
allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and Building 1 : Over the useful life of 16 years (SLM)

Land and Building 2 :  Over the useful life of 15 years (SLM)

Taxation

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

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthecharity.Restrictionsarise when
specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. Net income/(expenditure)

Net income/(expenditure) is stated after charging/(crediting):
2024 2023
£ £
Depreciation - owned assets 9,350 9,350 
continued...

Page 9

SPS Cambodian Foundation Ltd

Notes to the Financial Statements - continued

for the Year Ended 30th September 2024

3. Trustees' remuneration and benefits

Therewerenotrustees'remunerationorotherbenefitsfortheyearended30thSeptember2024norfortheyear ended
30th September 2023.

Trustees' expenses

There were no  trustees' expenses paid for the year ended 30th September 2024 nor for the year ended 30th September 2023.

4. Tangible fixed assets

4.
Tangible fixed assets
Freehold
property
£
Cost
At 1st October 2023 and 30th September 2024
145,803
Depreciation
At 1st October 2023
107,123
Charge for year
9,350
At 30th September 2024
116,473
Net book value
At 30th September 2024
29,330
At 30th September 2023
38,680
5.
Debtors: amounts falling due within one year
2024
2023
£
£
Other debtors
10,438
12,225
6.
Creditors: amounts falling due within one year
2024
2023
£
£
Accrued expenses
2,040
27,040
7.
Movement in funds
Net
At
movement
At
1/10/23
in funds
30/9/24
£
£
£
Unrestricted funds
General fund
69,734
(3,506)
66,228
TOTAL FUNDS
69,734
(3,506)
66,228		 Freehold
property
£
145,803
107,123
9,350
116,473
29,330
38,680
2023
£
12,225
2023
£
27,040
66,228 
continued...

Page 10

SPS Cambodian Foundation Ltd

Notes to the Financial Statements - continued

for the Year Ended 30th September 2024

7. Movement in funds - continued

Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS		 Incoming
Resources
Movement
resources
expended
in funds
£
£
£
97,887
(101,393)
(3,506)
97,887
(101,393)
(3,506)

Comparatives for movement in funds

Unrestricted funds
General fund
TOTAL FUNDS
Comparative net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS		 Net
At
movement
At
1/10/22
in funds
30/9/23
£
£
£
82,757
(13,023)
69,734
82,757
(13,023)
69,734
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
124,430
(137,453)
(13,023)
124,430
(137,453)
(13,023)

8. Related party disclosures

There were no related party transactions for the year ended 30th September 2024.

Page 11

SPS Cambodian Foundation Ltd

Detailed Statement of Financial Activities

for the Year Ended 30th September 2024

2024 2023
£ £
Income and endowments
Donations and legacies
UF Donations and gifts 97,887 124,430
Total incoming resources 97,887 124,430
Expenditure
Charitable activities
Student Nutrition & Health 26,277 29,975
Student education 4,725 5,096
UF Charitable expenditure 12,434 12,646
43,436 47,717
Other trading activities
Additional Family Support 24,048 27,325
Property Cost 7,980 35,775
Additional items 23,429 23,659
Kratie Community 2,500 2,977
57,957 89,736
Total resources expended 101,393 137,453
Net expenditure (3,506) (13,023) 
This page does not form part of the statutory financial statements

Page 12

SPS Cambodian Foundation Ltd UTR: 2898217404 IRMark: W2VQKQKZAZH3K5GS4HACZJA4X6S3VEQ5. Page 1 of 13.

HM Revenue & Customs

Corporation Tax Return for the accounting period ended 30 September 2024.

This is a copy of the information that will be transmitted to HM Revenue & Customs once authorised by you. The copy includes all completed supplementary pages and attachments. Before transmitting the return (or amendment) information to HM Revenue & Customs using the Corporation Tax online filing system, would you please check that the information is correct to the best of your knowledge and belief. If you give false information or conceal any income or chargeable gains you may be liable to financial penalties.

The HM Revenue & Customs IRmark number assigned to the Corporation Tax Return information is: W2VQKQKZAZH3K5GS4HACZJA4X6S3VEQ5

This number appears on each page of this copy, which is consecutively numbered from 1 to 13 The following details comprise the information to be sent electronically.


ng details comprise the information to be sent electronically.
Name UTR
SPS Cambodian Foundation Ltd 2898217404

Where the Corporation Tax Return (or amended Return) contains a claim for repayment, your signature confirms that you have authorised HM Revenue & Customs to make any repayment arising from this return to the nominee as detailed on the form.

Signature _______ Date _/__/____

SPS Cambodian Foundation Ltd UTR: 2898217404 IRMark: W2VQKQKZAZH3K5GS4HACZJA4X6S3VEQ5. Page 2 of 13.

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
2 Company registration number
3 Tax reference
4 Type of company
SPS Cambodian Foundation Ltd
0
7
3
7
5
1
7
9
2
8
9
8
2
1
7
4
0
4
8

Northern Ireland (NI)

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

About this return

This is the tax return for the company named above, for the period below
30 fromDD MM YYYY
35to DD MM YYYY
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
70Compensating adjustment claimed
75 Company qualifies for SME exemption
0
1
1
0
2
0
2
3
3
0
0
9
2
0
2
4

CT600 (2025) Version 3 (TaxCalc) CT600(2025) Version 3

HMRC 04/25 HMRC 04/25

Page 1 Page 1

SPS Cambodian Foundation Ltd UTR: 2898217404 IRMark: W2VQKQKZAZH3K5GS4HACZJA4X6S3VEQ5. Page 3 of 13.

About this return – continued

----- Start of picture text -----
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
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
----- End of picture text -----

Tax calculation – Turnover
**145 ** Total turnover from trade £ 9 7 8 8 7 " 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 £ 5 8 4 4 " 0 0
**160 ** Trading losses brought forward set against trading profits £ 2 1 2 9 " 0 0
**165 ** Net trading profits –box 155 minus box 160 £ 3 7 1 5 " 0 0
**170 ** Bank, building society or other interest, and profits
from non-trading loan relationships		 £ " 0 0
**172 ** Put an ‘X’ in box 172 if the figure in box 170 is net of
carrying back a deficit from a later accounting period

CT600 (2025) Version 3 (TaxCalc) CT600(2025) Version 3

Page 2 HMRC 04/25 Page 2 HMRC 04/25

SPS Cambodian Foundation Ltd UTR: 2898217404 IRMark: W2VQKQKZAZH3K5GS4HACZJA4X6S3VEQ5. Page 4 of 13.

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 £ 3 7 1 5 " 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 (2025) Version 3 (TaxCalc) CT600(2025) Version 3

Page 3 HMRC 04/25 Page 3 HMRC 04/25

SPS Cambodian Foundation Ltd UTR: 2898217404 IRMark: W2VQKQKZAZH3K5GS4HACZJA4X6S3VEQ5. Page 5 of 13.

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
"
3
7
1
5
3
7
1
5		 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
"
3
7
1
5
3
7
1
5		 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
"
3
7
1
5
3
7
1
5
0 0

Tax calculation

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) %
2 0 2 3 0 25 0
330 335 £ 340 345 £ p
350 £ 355 360 £ p
365 £ 370 375 £ p
2 0 2 4 0 25 0
380 385 £ 390 395 £ p
400 £ 405 410 £ p
415 £ 420 425 £ p
----- End of picture text -----

CT600 (2025) Version 3 (TaxCalc) CT600(2025) Version 3

HMRC 04/25 HMRC 04/25

Page 4 Page 4

SPS Cambodian Foundation Ltd UTR: 2898217404 IRMark: W2VQKQKZAZH3K5GS4HACZJA4X6S3VEQ5. Page 6 of 13.

Tax calculation – continued
Corporation Tax– total of boxes 345, 360, 375, 395, 410 and 425 430 £ " 0
Marginal relief 435 £ "
Corporation Tax chargeable– box 430 minus box 435 440 £ " 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 £ " 0
**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 (TaxCalc) Page 5 HMRC 04/25 CT600(2025) Version 3 Page 5 HMRC 04/25

SPS Cambodian Foundation Ltd UTR: 2898217404 IRMark: W2VQKQKZAZH3K5GS4HACZJA4X6S3VEQ5. Page 7 of 13.

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 £ " 0
**515 ** Income Tax deducted from gross income included in profits £ "
**520 ** Income Tax repayable to the company £ "
**525 ** Self-assessment of tax payable before restitution tax £ "
and coronavirus support scheme overpayments
–box 510 minus box 515
**526 ** Coronavirus support schemes overpayment now due £ "
–total of boxes 471 and 474 minus boxes 472 and 473
**527 ** Restitution tax £ "
**528 ** Self-assessment of tax payable £ "
–total of boxes 525, 526 and 527
Tax reconciliation
530 Research and Development credit £ "
535 (Not currently used) £ "
540 Creatives tax credit £ "
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 (TaxCalc) CT600(2025) Version 3

Page 6 HMRC 04/25 Page 6 HMRC 04/25

SPS Cambodian Foundation Ltd UTR: 2898217404 IRMark: W2VQKQKZAZH3K5GS4HACZJA4X6S3VEQ5. Page 8 of 13.

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 (TaxCalc) CT600(2025) Version 3

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SPS Cambodian Foundation Ltd UTR: 2898217404 IRMark: W2VQKQKZAZH3K5GS4HACZJA4X6S3VEQ5. Page 9 of 13.

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
----- End of picture text -----

Land remediation enhanced expenditure

685 Enter the total enhanced expenditure £ " 0 0

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
CT600 (2025) Version 3 (TaxCalc) Page 8 HMRC 04/25
CT600(2025) Version 3 Page 8 HMRC 04/25
----- End of picture text -----

SPS Cambodian Foundation Ltd UTR: 2898217404 IRMark: W2VQKQKZAZH3K5GS4HACZJA4X6S3VEQ5. Page 10 of 13.

Allowances and charges in the calculation of trading profits and losses – continued

Capital allowances Capital allowances Capital allowances Capital allowances Capital allowances Capital allowances Capital allowances Capital allowances Capital allowances Capital allowances Disposal Disposal Disposal Disposal value 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 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 (TaxCalc) CT600(2025) Version 3

HMRC 04/25 HMRC 04/25

Page 9 Page 9

SPS Cambodian Foundation Ltd UTR: 2898217404 IRMark: W2VQKQKZAZH3K5GS4HACZJA4X6S3VEQ5. Page 11 of 13.

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
"		 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
"		 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

Losses, deficits and excess amounts Amount arising

Amount Amount Amount Amount Maximum available Maximum available Maximum available Maximum available Maximum available Maximum available Maximum available Maximum available Maximum available for for surrender surrender surrender surrender surrender surrender
as group relief
Losses of trades
carried on wholly		 780 £ 785 £
or partly in the UK
Losses of trades 790 £
carried on wholly
outside the UK
Non-trade deficits 795 £ 800 £
on loan relationships
and derivative contracts
UK property
business losses		 805 £ 810 £
Overseas property
business losses		 815 £
Losses from
miscellaneous		 820 £
transactions
Capital losses 825 £
Non-trading losses on
intangible fixed assets		 830 £ 835 £

Excess amounts

Amount Amount Amount Amount Maximum available Maximum available Maximum available Maximum available Maximum available Maximum available Maximum available Maximum available Maximum available for for surrender surrender surrender surrender surrender surrender
as group relief
Non-trade capital
allowances		 840 £
Qualifying donations 845 £
Management expenses 850 £ 855 £

CT600 (2025) Version 3 (TaxCalc) CT600(2025) Version 3

Page 10 HMRC 04/25 Page 10 HMRC 04/25

SPS Cambodian Foundation Ltd UTR: 2898217404 IRMark: W2VQKQKZAZH3K5GS4HACZJA4X6S3VEQ5. Page 12 of 13.

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
£
"
865

Surrender of tax refund within group

Including surrenders under the Instalment Payments Regulations
900 The following amount is to be surrendered
£
"
Put an ‘X’ in the appropriate boxes below
the joint Notice is attached
905
or
will follow
910
915
Please stop repayment of the following amount
until we send you the Notice
£
"

CT600 (2025) Version 3 (TaxCalc) CT600(2025) Version 3

HMRC 04/25 HMRC 04/25

Page 11 Page 11

SPS Cambodian Foundation Ltd UTR: 2898217404 IRMark: W2VQKQKZAZH3K5GS4HACZJA4X6S3VEQ5. Page 13 of 13.

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

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 HILKA SCHMITZ

980 Date DD MM YYYY 985 Status Trustee

CT600 (2025) Version 3 (TaxCalc) CT600(2025) Version 3

HMRC 04/25 HMRC 04/25

Page 12 Page 12

Signatures

Jul 21 2025 Date: ________

Signature: ________ Hilka SCHMITZ

Audit Trail

Document Details

Title Your end of year accounts for review and signature
File Name SPS005A-Charities report - 24.3-CHA-MASTER-20250710.PDF, CT600-SPS
Foundation Ltd_300924_2.pdf		 Cambodian
Document ID a389fc92b5564ee1a37ef99fa1685d93
Fingerprint f94f036862ed8c0ef1416f5e870bb3b8
Status Completed
Document History
Document Created by QuickBooks Practice Manager Jul 21 2025
Document Created
(contact@quickbookspracticemanager.com)		 10:20AM
Fingerprint: 4ada9dbe18d43458fca54b60283111c6 UTC
E-Mail Validation
Waived
E-Mail Validation waived by account owner.		 Jul 21 2025
10:20AM
UTC
Document Viewed
Document Viewed by Hilka SCHMITZ (hilka.schmitz@yahoo.com)
IP: 95.223.75.179		 Jul 21 2025
06:43PM
UTC
Document Signed by Hilka SCHMITZ (hilka.schmitz@yahoo.com)
IP: 95.223.75.179 Jul 21 2025
Document Signed 06:55PM
UTC
Document
Completed		 This document has been completed.
Fingerprint: f94f036862ed8c0ef1416f5e870bb3b8		 Jul 21 2025
06:55PM
UTC