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 2025
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 2025
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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
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SPS Cambodian Foundation Ltd
Report of the Trustees for the Year Ended 30th September 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 September 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the 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 2025
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 enable the advancement of the lives of students in Cambodia, who are socially or economically disadvantaged, to ensure they reach their potential by sponsoring them through secondary and tertiary education or vocational training, whichever is most appropriate for the individual students. The aim is also to assist them gain their first employment opportunity.
To promote such other purposes as are exclusively charitable under the laws of England and Wales for the benefit of students in Cambodia as the Trustees determine from time to time.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
At present there are three students who are still studying, being supported and live in the houses used by the charity. These students are at various top class universities within Phnom Penh including the Royal University of Phnom Penh, Pannasastra University and the International University. Alongside these students there are also six students who have already graduated and found high quality employment but still live in the houses rent free although they are self-sufficient in all other ways. In addition there is one family of four children at Primary and Secondary/ High School living in one of the houses. All our students over the years have predominantly come from the Good Shepherd Orphanage, the Aspeca orphanage or from three communities in the provinces of Bantam Meanchay, Battambang and Kratie.
The success of the charity in achieving its goals has been seen over the past nine years when twenty six of our students have completed their studies and have found employment well above the level they may have normally expected. Our students have taken up roles as doctors, nurses, physiotherapists, accountants, in financial services and in the travels and tourist industry. In each case the graduates have found employment in the career of their choice and are now self sufficient although several continue to live in the houses from choices. In addition, a number of our former students are now married and have started families of their own.
The students who have not yet graduated continue to progress well in their educational institutions and the trustees were pleased to note at a recent visit how the students have continued to mature and develop. For the undergraduates who remain in the houses the charity provides support for all their needs including a safe and caring living environment, nutritious food, a small allowance, clothes and full cover of the cost of education. Additionally, both the carers and the trustees provide advice and guidance to the students on all aspects of their lives. As all of the students have either come from an institution or from a deprived family background, it has been essential that they could continue their educational and personal development in a safe, caring and supportive environment.
In addition to supporting the students in the houses the charity has also previously supported five students from a poor background who aspired to go to university but whose parents had been unable to support their dream of tertiary education. All these students have now graduated and are in high quality employment. The main support for these students is the provision of funds to cover all educational costs, laptops and transport to university.
As part of the charity's objective to promote other charitable activities the charity has supported three families in provincial towns in Phnom Penh, in Svay Pak and Takmao for a number of years. Two of the families consist of a mother and four children each and the charity provides allowances and also covers all educational costs of the children. In both cases the mothers support two orphans within their own family unit. In these families five of the students have now completed their studies. The third family comprises three students from Battam Meanchay who are looked after by their aunt in Phnom Penh, a former student of the charity. These three students have just started university having graduated from High School at the end of 2024.
To ensure that the objectives are met the Trustees have historically made regular visits to Cambodia.
In 2025 due to the challenges that existed on the Thai Cambodian border, the trustees agreed to carry out a special fundraising activity to enable them to support displaced families on the border. In total approximately 500 families were supported with emergency food and water packages and additional emergency supplies.
Page 2
SPS Cambodian Foundation Ltd
for the Year Ended 30th September 2025
Report of the Trustees
Financial review
The trustees consider that unrestricted cash reserves at a level equivalent to six months expenditure will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised. Cash balances stood at GBP 24,288 at the end of the financial year and were held with three separate bank accounts and cash funds.
During the year there was an accounting deficit of GBP 8,400 which the Trustees felt was a satisfactory result for the charity, in testing financial conditions and given its cash reserves. Debtors of GBP 15,720 existed at the year end and this amount was received within three months of the year end.
Costs for food, clothing, health and education for the students being cared for in the houses were GBP 26,499 and the cost for the support of additional families was GBP 40,980. Property maintenance and general household cost amounted to GBP 4,706. The remaining costs of GBP 9,181 were related to special events organized by the carers for the community and to cover some health costs. In addition GBP 1,395 was spent during the year to support the primary school children in a community in Kratie province.
The Trustees spend time reviewing the annual budget and reserve policy to enable the Charity to meet its financial challenges as a viable charity. The Trustees remain very focused on the financial robustness of the Charity and continue to look for new and sustainable sources of funds.
Structure, governance and management
Governing document
The charity is a company limited by guarantee, incorporated on 14th September 2010 and registered as a charity on 15th February 2011. The charity was established under its memorandum and articles of associates. In the event of the charity being wound up, members may be required to contribute an amount not exceeding £10.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Mr Peter C Slater Ms Victoria Slater Ms Hilka Schmitz Mr Guy Hemington Mr Mark Petterson
The company does not employ any staff in the UK but does employ two carers in Cambodia. All the activities associated with fund raising and financial management are performed out of the UK by the five Trustees. On the ground in Cambodia, the students live in houses leased by the charity and receive an allowance to cover the costs of providing food and accommodation for the student supported by the Charity.
The Trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. The primary risks are financial and 'human'.
Financial risk is directly managed by the Trustees in the UK. Monies are disbursed to Cambodia according to an assessment of standard costed monthly requirements (e.g. for food, accommodation, transport, education). Any extraordinary items require pre-approval from the trustees and, where possible given local circumstances, are supported by receipts.
The 'human' risk relates to the physical, educational and emotional welfare of our students in Cambodia. This risk was one of the primary drivers for adopting an approach whereby the students live within, and as part of, an existing family unit. The trustees believe this is the key to ensuring a level of appropriate welfare, emotional and physical support, encouragement with studies and general well-being.
Page 3
SPS Cambodian Foundation Ltd
for the Year Ended 30th September 2025
Report of the Trustees
Structure, governance and management Plans for the future
It has always been the intention of the trustees that the charity would support a defined set of students from specific backgrounds and that there would be a limit to the total number of 30 students at any point in time.
In the next two years approximately 95% of the students will have completed their tertiary education and are expected to be in full time employment. As a policy the charity supports each student for the first six months post graduation as they seek employment and a stable working environment, if this is required. In addition, as the houses are on long leases, the students are also offered rent free accommodation post graduation given their family circumstances.
It is anticipated that the two families in provincial towns near Phnom Penh will be supported for two more years.. The three students from Battam Meanchay who are living with their aunt in Phnom Penh, a former student of the charity, will complete their university studies over the next three years. No more new students will be taken on in the future.
Over the past year the trustees have agreed to continue to support a small extremely poor community in Kratie province, the home village of the manager of the charity in Cambodia. The charitable activity is focussed on this particular community with the aim 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 charity has provided approximately 40-50 students with school uniforms, books, pencils and other equipment as well as successfully petitioning the local officials to provide a second teacher for the school. In addition, over the past six years the charity has provided the community with fresh water, connected the community to mains electricity, built a library and built basic toilets. This support will cease in two years time.
In conclusion, the trustees remain committed to the students currently supported by the charity and their siblings to ensure they can complete their full educational careers and enter society as young adults focussed on improving their own lives, those of their families and of the communities around them . The success of the past ten years, as more and more students graduated and found meaningful employment, is a testament to the approach taken by the charity and refined over the 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 two 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
Report of the Trustees
for the Year Ended 30th September 2025
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 2025.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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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
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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 have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
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 2025
| Income and endowments from Notes 2025 Unrestricted fund £ Donations and legacies 86,915 Expenditure on Charitable activities 95,316 NET INCOME/(EXPENDITURE) (8,400) Reconciliation of funds Total funds brought forward 66,228 Total funds carried forward 54,983 |
2024 Total funds £ 97,887 101,393 (3,506) 69,734 66,228 |
|---|---|
The notes form part of these financial statements
Page 7
SPS Cambodian Foundation Ltd
Balance Sheet
30th September 2025
| Fixed assets Notes 2025 Unrestricted fund £ Tangible assets 4 19,980 Current assets Debtors 5 15,720 Cash at bank 24,288 40,008 Creditors Amounts falling due within one year 6 (2,160) Net current assets 37,848 Total assets less current liabilities 57,826 NET ASSETS 57,826 Funds Unrestricted funds 7 57,826 Total funds 57,826 |
2024 Total funds £ 29,329 10,438 28,500 |
|---|---|
| 38,938 (2,040) |
|
| 36,898 | |
| 66,227 | |
| 66,227 | |
| 66,227 66,227 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. 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 2025
1. Accounting policies
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015), Financial Reporting Standard 102 'The Financial Reporting 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 recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have 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.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise 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):
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||||
|---|---|---|
|2025|2024|
|£|£|
|Depreciation - owned assets|9,350|9,350|
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continued...
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SPS Cambodian Foundation Ltd
Notes to the Financial Statements - continued for the Year Ended 30th September 2025
3. Trustees' remuneration and benefits
There were no trustees' remuneration or other benefits for the year ended 30th September 2025 nor for the year ended 30th September 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 30th September 2025 nor for the year ended 30th September 2024.
4. Tangible fixed assets
| 4. Tangible fixed assets |
||
|---|---|---|
| Cost At 1st October 2024 and 30th September 2025 Depreciation At 1st October 2024 Charge for year At 30th September 2025 Net book value At 30th September 2025 At 30th September 2024 5. Debtors: amounts falling due within one year 2025 Other debtors £ 15,720 6. Creditors: amounts falling due within one year 2025 Accrued expenses £ 2,160 7. Movement in funds Net At movement Unrestricted funds 1/10/24 £ in funds £ General fund 66,227 (8,400) TOTAL FUNDS 66,227 (8,400) |
Freehold property £ 145,803 |
|
| 116,474 9,350 |
||
| 125,827 | ||
| 19,979 | ||
| 29,329 | ||
| 2024 £ 10,438 2024 £ 2,040 At 30/9/25 £ 57,826 57,826 |
||
| 57,826 |
continued...
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SPS Cambodian Foundation Ltd
Notes to the Financial Statements - continued
for the Year Ended 30th September 2025
7. Movement in funds - continued
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | Movement | |
|---|---|---|---|---|
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 86,915 | (95,316) | (8,400) | |
| TOTAL FUNDS | 86,915 | (95,316) | (8,400) |
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 86,915 86,915 |
Resources expended £ Movement in funds £ (95,316) (8,400) (95,316) (8,400) |
|---|---|---|
| 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 |
At Net movement At 1/10/23 £ in funds £ 30/9/24 £ 69,734 (3,507) 66,227 69,734 (3,507) 66,227 Incoming resources £ Resources expended £ Movement in funds £ 97,887 (101,394) (3,507) 97,887 (101,394) (3,507) |
8. Related party disclosures
There were no related party transactions for the year ended 30th September 2025.
Page 11
SPS Cambodian Foundation Ltd
Detailed Statement of Financial Activities
for the Year Ended 30th September 2025
| Income and endowments Donations and legacies UF Donations and gifts Total incoming resources Expenditure Charitable activities Student Nutrition & Health Student education UF Charitable expenditure Other trading activities Additional Family Support Property Cost Additional items Kratie Community Total resources expended Net expenditure |
2025 £ 86,915 86,915 20,947 5,553 12,555 39,055 40,980 4,706 9,181 1,393 95,315 95,315 (8,400) |
2024 £ 97,887 97,887 26,277 4,725 12,435 43,437 24,048 7,980 23,429 2,500 101,394 101,394 (3,507) |
|---|---|---|
This page does not form part of the statutory financial statements
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SPS Cambodian Foundation Ltd SPS C ~~ambodian Foundation Ltd UTR:~~ 2898217404 IRMark: ZPBGMAKKU4ZB72RPROVB32QJBIZ5IWCR. Page 1 of 13
Detailed Statement of Financial Activities for the Year Ended 30th September 2025
HM Revenue & Customs
Corporation Tax Return for the accounting period ended 30 September 2025. 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: ZPBGMAKKU4ZB72RPROVB32QJBIZ5IWCR
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.
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.
Page 13
SPS Cambodian Foundation Ltd
Signature Detailed Statement of Financial Activities for the Year Ended 30th September 2025
/
/
Date
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SPS Cambodian Foundation Ltd UTR: 2898217404 IRMark: ZPBGMAKKU4ZB72RPROVB32QJBIZ5IWCR. Page 2 of 13 CT600 (2026) Draft v0.3
Company Tax Return CT600 (2026) Version 3
for accounting periods starting on or after 1 April 2015
Your Company Tax Return
If we send the company a 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
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Company name SPS Cambodian Foundation Ltd
Company registration number 0 7 3 7 5 1 7 9
3 Tax reference 2 8 9 8 2 1 7 4 0 4
4 Type of company 8
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Northern Ireland (NI)
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Put an in the appropriate boxes below
5 NI trading activity 6 SME
7 NI employer 8 Special circumstances
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About this return
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This is the tax return for the company named above, for the period below
from DD MM YYYY to DD MM YYYY
0 1 1 0 2 0 2 4 3 0 0 9 2 0 2 5
Put an in the appropriate boxes below
A repayment is due for this return period Claim or
relief affecting an earlier period
Making more than one return for this company now This
return contains estimated figures
Company part of a group that is not small
Notice of disclosable avoidance schemes
Transfer pricing
Compensating adjustment claimed
Company qualifies for SME exemption
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CT600 (2026) Version 3 (TaxCalc) CT600(2026) Version 3
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About this return continued
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Accounts and computations
I attach accounts and computations for the period to which this return relates X
I attach accounts and computations for a different period
If not attaching the accounts and computations, explain why
Supplementary pages enclosed
Loans and arrangements to participators by close companies form CT600A
Controlled foreigncompanies, foreign permanentestablishment exemptions, hybridand othermismatches form CT600B
Group and consortium form CT600C
Insurance form CT600D
Charities and Community Amateur Sports Clubs(CASCs) form CT600E
Tonnage tax form CT600F Northern
Ireland form CT600G Cross-border
royalties form CT600H
Supplementary charge in respect of ring fence trades form CT600I
Disclosure of Tax Avoidance Schemes form CT600J
Restitution tax form CT600K
Research and Development form CT600L
Freeports and Investment Zones form CT600M Residential
Property Developer Tax (RPDT) form CT600N Creative industries
form CT600P
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Tax calculation Turnover
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Total turnover from trade £ 8 6 9 1 5 0 0
Banks, building societies, insurance companies and other financial concerns
put an in this box if you do not have a recognised turnover and have not made an entry in box 145
Income
155 Trading profits £ 9 5 0 0 0
160 Trading losses brought forward set against trading £ 0 0
profits
165 Net trading profits box 155 minus box 160 £ 9 5 0 0 0
170 Bank, building society or other interest, and profits £ 0 0
from non-trading loan relationships
172 Put an in box 172 if the figure in box 170 is net of
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CT600 (2026) Version 3 (TaxCalc) CT600(2026) Version 3
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SPS Cambodian Foundation Ltd UTR: 2898217404 IRMark: ZPBGMAKKU4ZB72RPROVB32QJBIZ5IWCR. Page 3 of 13 CT600 (2026) Draft v0.3 carrying back a deficit from a later accounting period
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Income continued
| 175 | Annual payments not otherwise charged to Corporation Tax and from which Income Tax has not been deducted |
£ | 0 | 0 | ||||||||||||
| 180 | Non-exempt dividends or distributions from non-UK resident companies |
£ | 0 | 0 | ||||||||||||
| 185 | Income from which Income Tax has been deducted | £ | 0 | 0 | ||||||||||||
| 190 | Income from a property business | £ | 0 | 0 | ||||||||||||
| 195 | Non-trading gains on intangible fixed assets | £ | 0 | 0 | ||||||||||||
| 200 | Tonnage tax profits | £ | 0 | 0 | ||||||||||||
| 205 | Income not falling under any other heading | £ | 0 | 0 | ||||||||||||
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
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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
£ 9 5 0 0 0
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Deductions and reliefs
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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 £ 0 [0]
of the business
260 Non-trade deficits for this accounting period from loan £ 0 [0]
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CT600 (2026) Version 3 (TaxCalc) CT600(2026) Version 3
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~~relationships and derivative contracts (financial instruments)~~
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Deductions and Reliefs continued
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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 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 £ 9 5 0 0 [0]
290 Non-trade capital allowances £ 0 [0]
295 Total of deductions and reliefs £ 9 5 0 0 [0]
total of boxes 240 to 275, 285 and 290
300 Profits before qualifying donations and group relief £ 0 [0]
box 235 minus box 295
305 Qualifying donations £ 0 [0]
310 Group relief £ 0 [0]
312 Group relief for carried forward losses £ 0 [0]
315 Profits chargeable to Corporation Tax £ 0 [0]
box 300 minus boxes 305, 310 and 312
320 Ring fence profits included £ 0 [0]
325 Northern Ireland profits included £ 0 [0]
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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 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
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Financial Amount of profit Rate of tax Tax
year (yyyy) %
2 0 2 4 0 25 0
330 335 £ 340 345 £ p
350 £ 355 360 £ p
365 £ 370 375 £ p
2 0 2 5 0 25 0
380 385 £ 390 395 £ p
400 £ 405 410 £ p
415 £ 420 425 £ p
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CT600 (2026) Version 3 (TaxCalc) CT600(2026) Version 3
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SPS Cambodian Foundation Ltd UTR: 2898217404 IRMark: ZPBGMAKKU4ZB72RPROVB32QJBIZ5IWCR. Page 6 of 13 CT600 (2026) Draft v0.3
Tax calculation continued
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0
Corporation Tax chargeable box 430 minus box 435 0
Reliefs and deductions in terms of tax
445 Community Investment Tax Relief £
450 Double Taxation Relief £
455 Put an in box 455 if box 450 includes an underlying
rate relief claim
460 Put an 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)
Coronavirus Job Retention Scheme (CJRS) received £
entitlement £
CJRS overpayment already assessed or voluntary disclosed £
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 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 £
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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
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Tax reconciliation continued
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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
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Exporter information
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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 Yes services No neither
Indicators and information
620 Franked investment income/Exempt ABGH distributions £ 0 0
625 Number of 51% group companies
Put an 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
h d b d lt t
Eat Out to Help Out Scheme: reimbursed discounts £ 0 0
included as taxable income
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Information about enhanced expenditure and tax reliefs
Research and Development (R&D) or creatives enhanced expenditure and tax reliefs
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650 Put claim is made by a small or medium-sized enterprise (SME),
including a SME subcontractor to a large company
653 Put an in box 653 if the claim is made by an R&D intensive SME
655 Put an in box 655 if the claim is made by a large company
656 Put an in box 656 to confirm that an R&D claim notification form has been submitted
657 Put an in box 657 to confirm that an R&D additional information form has been submitted
658 Put an in box 658 to confirm that a Creatives additional information form has been submitted
659 R&D expenditure qualifying for SME/R&D intensive SME relief £ 0 [0]
660 R&D enhanced expenditure £ 0 [0]
663 Creatives core expenditure £ 0 [0]
665 Creatives additional deduction £ 0 [0]
670 R&D enhanced expenditure and creatives additional deduction £ 0 [0]
total box 660 and box 665
675 R&D enhanced expenditure of a SME on work £ 0 [0]
subcontracted to it by a large company
680 Vaccine research expenditure £ 0 [0]
Land remediation enhanced expenditure
Enter the total enhanced expenditure £ 0 0
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Information about capital allowances and balancing charges/disposal values Allowances and charges in the calculation of trading profits and losses
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Capital allowances Balancing charges
Annual investment
Machinery and plant 691 £
super-deduction
Machinery and plant 693 £
specialrateallowance
Machinery and plant 695 £
special rate pool
Machinery and plant 705 £
main pool
Structuresand
Businesspremises
renovation
Otherallowances
and charges
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Allowances and charges in the calculation of trading profits and losses continued
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Capital allowances Disposal value
Electricvehicle
charge-points
Enterprise zones
Zero-emission
Zero-emission
cars
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Allowances and charges not included in the calculation of trading profits and losses
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Capital allowances Balancing charges
Annual investment
Structuresand
buildings
Business premises
renovation
Machinery and plant 741 £
super-deduction
Machinery and plant 743 £
specialrateallowance
Other allowances
Capital allowances Disposal value
Electricvehicle
charge-points
Enterprise zones
Zero-emission
Zero-emission
cars
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Qualifying expenditure
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760 Machinery and plant on which first £ 0 [0]
year allowance is claimed
765 Designated environmentally friendly £ 0 [0]
machinery and plant
770 Machinery and plant on long-life £ 0 [0]
assets and integral features
771 Structures and buildings £ 0 [0]
772 Machinery and plant £ 0 [0]
super-deduction
773 Machinery and plant £ 0 [0]
special rate allowance
775 Other machinery and plant £ 0 [0]
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Losses, deficits and excess amounts
Amount arising
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Amount Maximum available for surrender
as group relief
Losses of trades
carried on wholly or
partly in the UK
Losses of trades
carried on wholly
outside the UK
Non-trade deficits
on loan relationships and
derivative contracts
property
Overseas property
Losses from
miscellaneous
transactions
Capital losses
Non-trading losses on
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Excess amounts
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| Amount Non-trade capital Management expenses 850 £ |
Maximum available for surrender as group relief |
|---|---|
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Amount of group relief claimed which relates to NI trading
losses used against rest of UK/mainstream profits £ 0 0
Amount of group relief claimed which relates to NI trading
losses used against NI trading profits £ 0 0
Amount of group relief claimed which relates to rest of
UK/mainstream losses used against NI trading profits £ 0 0
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Northern Ireland information
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
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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 £
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Surrender of tax refund within group
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Including surrenders under the Instalment Payments Regulations
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The following amount is to be surrendered £
Put an in the appropriate boxes below
the joint Notice is attached or
Please stop repayment of the following amount £
until we send you the Notice
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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
- Put an in box 943 if there is a R&D payable credit and one of the conditions listed in the CT600 Guide is applicable
Complete the authority below if you want the repayment to be made to a person other than the company
of (enter company name)
authorise (enter name)
of address (enter
Nominee reference
to receive payment on behalf
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 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
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