``` 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
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1
7
9
2
8
9
8
2
1
7
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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 from**DD 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**
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1
1
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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 - **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) %
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` Page 7 HMRC 04/25 `Page 7 HMRC 04/25` 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 - **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** 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**
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Document Viewed by Hilka SCHMITZ (hilka.schmitz@yahoo.com)
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**Completed**|This document has been completed.
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