Docusign Envelope ID.. B69DEAE1-033F48AE-A20A4FEFB1 F2E25D Knowledge 4 All Foundation Annual report and Unaudited Financial Statements For the period ended 31 March 2024 Charrty Registration No. 1146318 Company Registration No. 07013555 (England and Wales)
Docusign Envelope ID.. B69DEAE1-033F48AE-A20A4FEFB1 F2E25D Knowledge 4 All Foundation Contents PAGE Legal and Administrative Infomation Report of the Directors and Trustees Independenl Examiners, Report Statement of Financial Activities Balance Sheet Notes forming part of the Financial Statements 8-13
Docusign Envelope ID.. B69DEAE1-033F48AE-A20A4FEFB1 F2E25D Knowledge 4 All Foundation Legal and Administrative Information Directors C. De La Higuera D. Mladenic J. Shawe-Taylor M. Jermol M. Grobelnik R. Ghani Charity Number 1146318 Company Number 07013555 Registered Office Betchworlh House 57-65 Station Road Redhill Surrey RH1 1DL Principal Office Department of Computer Science University College London Gower Street London WC1E 6BT Independent Examiners Moore Kingston Smith LLP Betchworth House 57-65 station Road Redhill Surrey RH1 1DL Page One
Docusign Envelope ID.. B69DEAE1-033F48AE-A20A4FEFB1 F2E25D Knowledge 4 All Foundation Report of the Trustees For the year ended 31 March 2024 The Trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial slalements of the charity for the period ended 31 March 2024. The Trnslees have adopted the provisions of the Statement of Recommended practi applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in July 2014. Constitution and objects Knowledge 4 All Foundation (also known as K4AI is a tharitable company limited by guarantee, govemed by its Memorandum and Articles of Association dated 9 September 2009. which were amended by a special resolub.on on 8 February 2013. Charitable status was awarded on 9 March 2012 and the company started to operate as a charity from 1 April 2012. The company is referred lo as 'lhe charity" throughout this report. The objects of the charity are lo advance education by promoting and facilitating equality of access lo scientrfic and academic knovAedge of educational value, wthout discrimination of any particular kind. This is to be done by the use of electronic media and particularly Ibul not exdusivelyl for developing countries. Trustees {Board of Director51 C. De La Higuera, D. Mladenic, J. shaWTay10r, M. Jermol, M. Grobelnik and R. Ghani were Trustees of the charity throughout the period ended 31 March 2024. They are also directors for the purposes of company law. The range of expertise of the trustees is reviewed periodically lo ensure il remains suitable for the needs of the Charity. If additional expertise is required. targeted recruitment takes place. If expertise is considered supeffluous then discussions are held with the trustees lo discuss their interest in remaining inVoed in the Charity- Public Benefit We have referred to the guidan in the Charity Commission's general guanCe on Public Benefit when reviewing our aims and objectives and in planning our future activities. In particular, the Trustees consider how planned activities will contribute lo the aims and objectives they have sel Achievernents and perfonnance The Knowledge 4 Al Foundation promotes the spread of knowledge and vivid academic debate lo anyone wth access to the internet anywhere in the world. 11 therefore benefits all those interested in academic knowledge and debate. where they do not currently have immediate aCSS lo such resources and debate. 11 also helps to develop more widespread interest in such resour(5 and debate. The Foundation promotes the open aCsS to academic resour$ (such as video lectures, leaming objects. paper, reports, books, and scientific dalal, together wlh tools lo give users aCSS to these resources and lo match them to their needs. Furthermore, the Foundation aims lo help overcome the barriers of limited discoverability and aSSIbIlIty, as well as enable interaction ben users and providers, and among users wth common interests. It is a forum where creators, technOlY developers, managers and users of such reSoUS and tools can meet to actively promote the free availability and distribution of such content and tools, as well as develop strategies for fostering interactions between users and providers and among users with common interests. In this period the Foundation was heavily inVoed in delivering work in the HumaneA, ELISE and ENCORE+ which are projects funded by the European Commission through the H2020 Programme for research and technological development and Erasmus+ EACIA0212019, KA2.. Cooperation for innovation and the exchange of good praCtiS- Knowledge Aliances. All are European Neiworks with ENCORE+ being a nelwork of OER Centres, HumaneAI-Net and ELISE are nelwot*s Al Excellen Centres. The researchers in HumaneAI-Net are coming from 53 institutions across 20 European countries, with coverage stretching comprehensively from east to west and from south lo north. ELISE which stsnds for"European Leaming and Intelligent Systems Exllence, and has scientrfic partners including 23 institutions from 10 EU countries. ENCORE+ is the"European Network for Catalysing Open Resources in Education" with 9 pamers in the fiekl of open education. Furthermore, the Foundation was sucSsful in investing and strengthening relationships Al research excellen ntreS across the Global South to facilitate their collaboration and netsvorking. Specffically working closety wth the Internatioanl Research Centre in Arilificial Intelligen IIRCAII in Ljubljana, Slovenia. The objective of this partnership is to assist IRCAI in developing inlemalional capacity. The Knowledge 4 All Foundation promotes the spread of knoedge and vivid academic debate lo anyone wth access to the internet anywhere in the world. 11 therefore benefits all those Intested in academic knowledge and debate, Whe they do not cUrn11Y have immediate aC$S lo such resources and debate. 11 also helps to develop more widespread interest in such resour$ and debate. The Foundation promotes the open access to academic reSoUrS (such as video lectures, leaming objects, paper, portS, books, and scientific dalal, together with tools lo give users a$S to these resour$ and lo match them to their needs. Furthemore, the Foundation aims lo help overcome the barriers of limited discoverability and accessibility, as well as enable interaction between users and providers, and among users with common interests. It is a forum where creators. technOlY developers, managers and users of such $oUr$ and tools can meet lo actively promote the fe availability and distribution of such conlenl and tools, as well as develop strategies for fostering interactions betsveen users and providers and among users with common interests. Page Two
Docusign Envelope ID.. B69DEAE1-033F48AE-A20A4FEFB1 F2E25D Knowledge 4 All Foundation Report of the Trustees (Continued) For the year ended 31 March 2024 In this period the Foundation has finalized Its work in the HumaneAI, ELISE and ENCORE+ vthich are projects funded by the European Commission through Ihe H2020 Programme for research and technological development and Erasmus+ EACIA0212019, KA2.. Cooperation for innovation and the exchange of good practices - Knowledge Alliances. All are European NeorkS with ENCORE+ being a nelwork of OER Centres, HumaneAI-Net and ELISE are networks Al Excellence Centres. The researchers in HumaneAI-Net are coming from 53 institutions across 20 European countries, with coverage slrelching comprehensively from east to wesl and from soulh lo north. ELISE which stands for"European Learning and Intelligent Systems EXllen, and has scientific partners including 23 institutions from 10 EU countries. ENCORE+ is the"European NeOrk for Catalysing Open Resources in Education" with 9 parners in the field of open education. Financial Perforniance and Reserves Policy The Charity's income decreased this year to £40,035 {2023'. £211.166). Total expenditure decreased to £74,75012023: £456.4041, resulting in a deficit of £34.715 {2023'. £245.238). The charity's reserve policy is to aim to retain sufficient funds to cover the operational costs for the following year. These would include any legal, Insuran and accountancy fees together wth other costs associated with the maintenance of the charity. We judge Ihat this will ensure a sutficienl cushion wlh respect to unexpected expenditure and delays in securing addilional income. Al the Balan Sheet dale unrestricted funds had increased to a surplus of £11,200. The Charity's business model is dependent on successful bidding in European Commission research projects. therefore the spending commilmenls. potential model is dependent on liabililies and financial forecasts are in line with the Commission's funding cycles. Plans for the future A decision has been taken by the Truslees lo work towards closing the Charity following operational difficulties caused by our bank account being dosed at very short noti by Santander. Efforts to open new institutional business account were not successful and this difficulty was only resolved with a temporary solution that has enabled operation until the closure is completed. Trustees. responsibilities in relation to the financial ststements The Trustees (who are also directors of Knoedge 4 Al for the purposes of company law) are responsible for preparing the Trustees, Report and the financial statements in accordan wth applicable law and United Kingdom Accounting Standards (Uniled Kingdom Generally Accepted Accounting Practice.) Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company and of the income and expenditure of the charitable company for Ihal period. In preparing ihese financial statements. the Trustees are required to= select suitable accounting poliaes and then apply them consistentty., observe the methods and principles in the Charities SORP., make judgements and estimates that are reasonable and prudent., state whether applicable accounting standards have been followed, subject to any material departures disdosed and explained in the financial statements.. and prepare the financial statements on the going con basis unless it is inappropriate to presume that Ihe charitable company will continue in business. The Trustees are responsible for keeping proper accounting records that disdose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial stalements comply wilh Ihe Companies Act 2006. They are also responsible for safeguarding ihe assets of the charitable company and hence for tsking reasonable steps for the prevention and detection of fraud and other irregularities. Page Three
Docusign Envelope ID.. B69DEAE1-033F48AE-A20A4FEFB1 F2E25D Knowledge 4 All Foundation Report of the Trustees (Continued) For the year ended 31 March 2024 Small Companies Exemption This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006 Approved by the Trustees and signed on their behalf by= Shaned by. 4F79B716381A427.. J. Shawe-Taylor Date: 16/12/2024 Page Four
Independent Examiner's Report to the Trustees of Knowledge 4 All Foundation ('the Company.) I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024. Responsibilities of 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 exarnination of your charity's accounts as carried oul under section 145 of the Charilies Act 2011 ('Ihe 2011 Act.). In carrying out my examination I have followed Ihe Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. Independent Examinerfs Statement - Matter of concern identified I have completed my examination. I have identified a matter of concem as explained in note 2 (b) to the financial statements and record it here - the trustees have taken the decision to dose the Foundation and therefore the financial statements are being prepared on a basis other than going cOnM. I confirm that no other matters have come to rny attention in connection Vth the examination giving me reasonable cause to believe that in any material respect.. 1) accounting records were not kept in respect of the Company as required by seclion 386 of the 2006 Act; or 2) the accounts do not accord with those records,. or 3) except for the matter of conrn noted above the accounts do not comply with the accounting requirement5 of section 396 of the 20(K 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- and 4) excepl for Ihe matter of concem noled above the accounts have not been prepared in accordance wlh Ihe methods and principles of the Statement of Recommended Practi for accounting and reporting by charities applicable to charities preparing their accounts in accordan the Finanaal Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). I confirm Ihal there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached. Betchworth House 57-65 Station Road Redhill Surrey RH1 1DL 44JW L£F. JAMES SAUNDERS For and on behalf of Moore Kingston Smith LLP Chartered Accountants Date: 17 December 2024 Page Five
Docusign Envelope ID.. B69DEAE1-033F48AE-A20A-3FEFB1 F2E25D Knowledge 4 All Foundation Statement of Financial Activities (including Income and Expenditure Account) For the Year to 31 March 2024 UntrICted Funds 2024 Restricted Fund5 2024 Total Funds 2024 Total Funds 2023 Note INCOME AND ENDOWMENTS Donations and Legacies 40,010 40,010 180,340 Charitable Activities 25 25 30.826 Totsl Operating Income 40,035 40,035 211,166 EXPENDITURE Charitable activities 20,805 53,945 74,750 456,404 Total Operating Expenditure 20.805 53,945 74,750 456,404 Net Operating Income 19.230 (53,945) (34,715} {245,238) Transfers between funds Net movement in funds 19.230 (53,945) (34,715} {245,238) Total Funds bought forward 8.030 68,876 60,846 306,084 Total Funds carried foThvard 11.200 14,931 26,131 60,846 The statement of financial activities includes all gains and losses recognised in the period and all income and expenditure derives from continuing activities. Page Six
Docusign Envelope ID.. B69DEAE1-033F48AE-A20A4FEFB1 F2E25D Knowledge 4 All Foundation Balance Sheet As at 31 March 2024 2024 2023 Note Current Assets Debtors Cash at bank 52.304 25.337 77,641 54,782 45,026 99,808 Creditors: Amounts falling due within one year 10 (51.510) (38,962) Total Assets Less Current Liabilities 26,131 60,846 Funds Unrestricted funds= 11,200 (8,030) Restricted funds 14,931 68,876 Totsl Funds 26,131 60,846 For the financial period ended 31 March 2024 the company was entitled to exemption from audit under section 477 Companies Act 20 relating to small companies. The members have not required the cornpany to obtain an audit of the financial statements for the period in question in accordan with section 476. The directors acknowledge their responsibility for complying wth the requirements of the Act with respect to accounting records and the preparation of financial statements. These financial statements have been prepared in accordance with the provisions applicable small companies within Part 15 of the Companies Act 2006 and in accordance with the provisions of the Financial Reporting Standard 102. 16/12/2024 Approved by the Board on and signed on their behaw by= Svjned by: 4F.T9872&38JA42Z..................................... J. Shawe-Taylor Trustee Company Registration No. 07013555 Page Seven
Docusign Envelope ID.. B69DEAE1-033F48AE-A20A4FEFB1 F2E25D Knowledge 4 All Foundation Notes to the Financial Statements For the Year Ended 31 March 2024 Status The company is limited by guarantee and does not have share capital. Every member of the company undertakes to contribute to the assets of the company in the event oflhe same being wound up during the time thal he is a member or within one year afler he ceases to be a member, for the payment of the debls and liabilities of the company contracted before he aSed to be a member, such amounl as may be required not exceeding £10. The company is a registered charity. Accounting Policies (al Basis of pparatIOn The financial statements have been prepared in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). The Charitable Company is a public benefit entity for the purposes of FRS 102 and a regislered charity eslablished as a company limited by guaranlee and therefore has also prepared its financial statements in accordan vAlh Ihe Ststement of Recommended Practice applicable to charities preparing their accounts in accordance wth the Financial Reporting Standards applicable in the UK and Republic of Ireland ffhe FRS 102 Charities SORP). the Companies Act 2006 and Charities Act 2011. The financial statements are prepared in sterling. which is the functional currency of the Charitable Company. Monetary amounts in these financial statements are rounding to the nearest pound. (bl Going Concern During the period the trustees have taken the decision to dose the Foundation. These financial statements have therefore been prepared on a basis other than going concern as the Foundation is likely to be closed within a year from the dale of approval of these financial statements. (cl Incoming Resources All income is recognised when there is entitlement to the fijnds, the reIpl is probable and the amount can be measured reliably. Income is deferred when the donor attaches conditions outside the Charrty's own control or specifies that the resources are to be used in a future accounting period. (dl Rescources Expended Expenditure is included in the Statement of Financial Activities on an accruals basis, inclusive of any VAT which cannot be recovered. Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third paty. it is probable that a transfer of economic benefit will be required in settlement and the amount of the obligation can be measured lIablY. Expenditure is analysed between Direct and Support costs based on the nature of the expense. Governance costs comprise the cost of running the charity, including external accountancy, Trustees, legal advice and constitutional and statutory compliance costs. These have been induded in support costs. (el Fund Accounting Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund. Unrestricted fvnds are donations and other incoming resources received or generated for charitable purposes. (fj Foreign Currency Transactions in foreign currencies are translated to sterling at the exchange rate on the dale of the transaction. Page Eight
Docusign Envelope ID. B69DEAE1-033F48AE-A20A-3FEFB1 F2E25D Knowledge 4 All Foundation Notes to the Financial Statements (Continued) For the Year Ended 31 March 2024 (g) Critical Accounting Estimates and Areas of Judgement In the view of the trustees, in applying the accounting policies adopted, no judgements were required that have a significant effect on the amounts recognised in the financial statements nor do any estsmates or assumptions made carry a significant risk of material adjustsment in the nexi financial year. (h) Cash Flow Ststement The charity has taken the exemption available in paragraph 7.1 B of FRS102 and has not prepared a cash flow statement {1) Financial Instruments Cash and cash equivalents Cash and cash equivalents include cash at bank and in hand and short len deposits with a maturity date of three months or less. Debtors and creditors Debtors and creditors receivable or payable wthin one year of the reporting date are carried at their transaction pri. Debtors and creditors that are re1vable or payable in more than one year and not subject to market rate of interest are measured at the present value of the expected future reIpts or payment discounted at a market rate of interest. Voluntary Income - Donations and Legacies Period to 31 March 2024 Unrestricted Funds 2024 Restricted Fund$ 2024 Total Funds 2024 other donations 40.010 40,010 40,010 40,010 Year to 31 Mar¢h 2023 Unrestricted funds 2023 Restricted funds 2023 Total Funds 2023 European Commission.'Encore+ Unesco Low Resource Afn"can Languages Grant Lacuna.. Masakhane Deep Learning Indaba 2022 European Commission'.Elise Hewlett Foundakn"on'. OEWB4 HumanE Al Net 6,361 19,083 14,198 15,222 63,204 7,908 83 52,304 25,444 14,198 15,222 63,204 9,885 83 52,304 1,977 8,338 172,002 180,340 Page Nine
Docusign Envelope ID.. B69DEAE1-033F48AE-A20A4FEFB1 F2E25D Knowledge 4 All Foundation Notes to the Financial Statements (Continued) For the Year Ended 31 March 2024 Income from Charitsble Activities Period to 31 March 2024 Unrestricted Restricted funds funds 2024 2024 Total Funds 2024 Interest income 25 25 25 25 Year to 31 March 2023 Unrestricted funds 2023 Restricted funds 2023 Total Funds 2023 Event sponsorship 30,826 30,826 30,826 30,826 Expenditure Period to 31 March 2024 Unrestricted funds 2024 Restricted funds 2024 Total Funds 2024 Expenditure directly allocated to activities Wages and salaries Direct travel expenses Charitable Activf(ies Uncategorised Expense 7,118 28,472 1,982 4,499 18,992 35,590 1,983 4,499 20,010 1.018 Support costs allocated to activities Independent examiner fees Legal and professional fees Bank charges 6,804 5.864 6,804 5,864 20,805 53,945 74,750 Year to 31 March 2023 Unrestricted Restricted funds funds 2023 2023 Total Funds 2023 Expenditure directly allocated to activities Wages and salaries Direct travel expenses consuanCY Computer Expenses Adverilising Charitable Activi(ies Uncategorised Expense 16.067 3,573 22,015 64.267 38,208 181,874 2,111 24.337 13.329 76.650 80,334 41,781 203,889 2,111 24,337 13,329 77,450 800 Support costs allocated to activities Independent examiner fees Legal and professional fees Bank charges 6,480 4.593 2,100 6,480 4,593 2,100 55,628 400.776 456,404 Included within support costs are governan costs of £12,66812023." £15.117). Page Ten
Docusign Envelope ID.. B69DEAE1-033F48AE-A20A4FEFB1 F2E25D Knowledge 4 All Foundation Notes to the Financial Statements (Continued) For the Year Ended 31 March 2024 Employee Costs 2024 2023 Wages and salaries Employer's NIC Employer's Pension Contribution 21,164 13,142 1,284 50,249 27,003 3,082 35,590 80,334 There was one part time employee {2023.' 1) and one full time employee (2023.. 1) employed by the charity in the period.. nil {2023'. 1) employee eamed over £60.OW during the period. Trustees and Key Management Personnel Key management personnel include the Trustees of the Charity and the principal Researcher. The total employee emoluments of the charity's key management personnel were £35.590 (2023.. £75,000). During the period no expenses were reimbursed to trustees (2023 £Nil). Trustees reiVed no remuneration during the period. Taxation The Company is not liable to Corporation Tax as the income is of an exempt nature. Debtor5 2024 2023 Accrued income Other debtors 52,304 52,304 2,478 52,304 54,782 10. Creditors: Amounts falling due within one year 2024 2023 Trade creditors Tax and social security Accrued expenses 45,347 (641) 6,804 25,364 7,118 6,480 51,510 38,962 All creditors with the eXptIon of tax and social security are financial instruments and are measured at presenl value. Page Eleven
Docusign Envelope ID.. B69DEAE1-033F48AE-A20A4FEFB1 F2E25D Knowledge 4 All Foundation Notes to the Financial Statements (Continued) For the Year Ended 31 March 2024 11. Movement in Funds At 1 April 2023 Incoming Resources Outgoing Resources Transfers At 31 March 2024 Unrestricted Funds (8.030) 40,035 (20.805) 11,200 Restricted Funds UNESCO Deep Learning Humaneai European Commission= Elise European Commission- Encore+ Google: Question Answers 7.312 47 7.312 47 (11,830) 3.234 485 15,683 {11,830) (21.343) (20,772) 24,577 21,257 15.683 68.876 (53.945) 14,931 Totsl Funds 60,846 40,035 (74,750) 26,131 Unrestricted fvnds comprise those fvnds which the trustees are free to use in accordan with the charitable objects. The Encore+ HumaneAI and Elise projects are fijnded by the European Commission in the Erasmus+ The UNESCO project has been in the process offinalisation. Encore+ aims to produ a European NeOrk for Catalysing Open Resources in Education and the uplake and innovation of Open Educational Resources. HumaneAI aims lo lay the basics for a new science in Artificial Intelligence, University College London was for the Global Disability Innovation Hub project and ELISE is a neOrk of artificial Intelligen research hub. The Deep Learning Indaba is a community of researchers with the aim of "Strengthening African Machine Leaming. and it acls as a vehicle lo support Africa's community in Al to be owners and shapers of the advances in technology and artrficial intelligence. Google= Question Answers.. The aim of the project is to advance knovAedge in the cross-lingual question answering space and lo inspire olhers worf(ing in this field to Vrk on Sub-saharan African languages by integrating relevant datasets into XTREME. The transfers beeen restrided and unrestricted funds represent the balance of funds on projects that have now closed. Where funds have been transferred from restricted funds to unrestricted funds, this was with the agreement of the funder. Page Twelve
Docusign Envelope ID.. B69DEAE1-033F48AE-A20A4FEFB1 F2E25D Knowledge 4 All Foundation Notes to the Financial Statements (Continued) For the Year Ended 31 March 2024 12. Allocation of Net Assets between Funds Fixed Assets Current Assets Current Liabilities Total Unrestricted fund 32,479 {51,510) {19,031) Restricted funds 21,652 21,652 54,131 51,510 2,621 Page Thirteen
Docusign Envelope ID.. B69DEAE1-033F48AE-A20A-3FEFB1 F2E25D HM Revenue & Customs Company Tax Return Ct600 (2024) Version 3 for accounting periods starting on or after l 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 15 no tax to pay. A return includes a Cotnpany Tax Return fortn. any supplementary pages accounts, covnputations and any relevant infortnation. The CT600 Guide tells you how the return must be formatted and debvered. It contsins general infomiation you may need to deliver your return, links to more detailed advice and box-by-Eox guidance for this fonn 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 Company name Knowledge 4 All Foundation Cornpany registration number 0 7 0 1 3 5 5 5 Tax reference 2 1 9 5 8 2 6 8 0 5 Type of company | 8 Northern Ireland (Nl) Put an 'X' in the appropriate boxes below Nl trading activity J SME Nl employer Special circumstarKes About this return This is the tax return for the company named above. for the peri4xI below 30 from DD MM YVYY to DD MM YYYY 2 0 2 3 2 0 2 4 Put an 'X' in the appropriate boxes below 40 A repayment is due for this return period 45 aaim or relief affecting an earer period 50 Making more than one return for this company now 55 This return contains estimated figures Company part of a group that is not small 6S Notice of disdosable avoidance sthemes Transfer priang 70 Compensating adjustment claimed 75 Cornpany qualifies for SME exemption CT600(2024) Version 3 Page 1 HMRC 04/24
Docusign Envelope ID.. B69DEAE1-033F48AE-A20A-3FEFB1 F2E25D About this return continued Accounts and cornputation5 l attach accounts and computstions fw the perrod to whith this retum relates 80 85 l attach accounts and cornputations for a different pericKI 90 If you're not attathing the accounts arNI (omputations. explain why Supplementsry pages enc105ed Loans and arrangements to partiopators by dose companies - fomi 600A 95 105 Group and consortium - form cf601K Insurance - form CT600D Charities and Community Amateur Sports Clubs (CASCs)- form cf600E 120 Tonnage tax- form CT600F 125 Northern Ireland - form cr60 130 Cross.txYder royalties - fomi 600H 135 Supplementary charge in respect of ring fence trades- form Ct6001 140 Disclosure of Tax Avoidance Schemes- form 600j Restitution tax- form CT600K 142 Researth and Development - fomi C[6(L 143 Freeports and Inve5tsnent Zones- fortn CT600M Residential Property Developer Tax IRPDT)- form C[tN Tax calculation - Turnover 145 Total turnover from trade 150 Bank& building societies, insurance companies and other financial con(em5 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 profrts Trading losses brought fonyard set against trading proffts 165 Net trading profits - tK>X 155 minus tx)x 160 170 Bank, building society or other intere5L and profits from non-trading loan relationships 172 Pui an 'X' in box 172 if the figure in box 170 is net of carrying back a deficit from a later accounting period CT600(2024) Version 3 Page 2 HMRC 04/24
Docusign Envelope ID.. B69DEAE1-033F48AE-A20A-3FEFB1 F2E25D Income continued 175 Annual payments not othenvise tharged to Cory)orntion Tax and from which Income Tax has not been dedurted 180 Non-exempt diwdends or distributions from non-UK resident companies 185 Income from whith Income Tax has been dedurted 190 Income from a property business 195 Non-trading gain5 on intsngibie red assets 2(M) Tonnage tax profits 205 Income not falling under any other heading Chargeable gains 210 Gross chargeabLe gains 215 AiiowalAe losse5 including I05ses brought forward 220 Net thargeabie gains- tKJx 210 minus box 215 Profits before deductions and reliefs 225 Losses brought forward against certain investment income l]lllll]llll 230 Non-trade deficits on loan relationships [Induding interest) and derivative contract5 (finanaal instruments) brought forward Set against non-trading prof 235 Profits before other deductions and reliefs- net sum of boxe5 165 to 205 and 220 minus sum of boxes 225 and 230 Deductions and reliefs 240 Losses on unquoted share5 245 Management expense5 250 UK property business Losses for this or previous accounting period l]lllll]llll 255 Capital allowance5 for the purposes of management of the business 260 Non-trade deficits for this accounting period from loan relationships and derivative contracts (financial instruments) CT600(2024) Version 3 Page 3 HMRC 04/24
Docusign Envelope ID.. B69DEAE1-033F48AE-A20A-3FEFB1 F2E25D Deductions and Reliefs - continued 263 Girried foThvard non-trade deficits from loan relationships and derivative contracts (finanoal instruments) 265 Non-trading losses on intangible fixed assets 275 Total trading losses of this or a later accounting period 280 Put an 'X' in box 280 if amounts Caled back ftom latsr accounting periods are included in box 275 285 Trading losses carried ftThard and daimed against totsl 290 Non.trade capital allowances oot] 295 Total of deductiOn5 and relief5 total of tx)xes 240 to 275. 285 and 290 300 Profits before qualifying donation5 and group relief box 235 tninu5 box 295 305 QUafyIng donations 310 Group relief 312 Group relief for carried forward losse5 315 Profits chargeable to Corporation Tax box 300 minus boxes 305. 310 and 312 320 Ring fence profrts included 325 Northern Ireland profits induded Tax calculation 326 Number of assouated companies in this period 327 Number of a550oated companies in the first finan(ial year 328 Number of assoaated 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 entwtled to marginal relief Enter how much profit has to be charged and at what rate Financial year (yyyy) Amount of profit Rate of tsx Tax 330 335 340 345 350 355 360 365 370 375 380 385 390 395 4) 405 410 415 420 425 CT600(2024) Version 3 Page 4 HMRC 04/24
Docusign Envelope ID.. B69DEAE1-033F48AE-A20A-3FEFB1 F2E25D Tax calculation continued Corporation Tax - total of tx)xes 345. 360, 375. 395. 410 aThJ 425 430 Marginal relief 435 Corporation Tax chargeable- box 430 minu5 bjx 435 440 Reliefs and deductions in terms of tax 445 Community Investment Tax Relief 450 Double Taxation Retief 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 indudes an amount carried back from a later period 465 Advance Corporation Tax 470 Totsl reliefs and deduction in temis of tax totsl of b)xe$ 445. 450 and 465 Coronavirus support schemes and overpayments (see cr600 Guide for definitions) 471 Coronavirus Job Retention Stheme (CIRS) received 472 URS entitlement 473 CIRS overpayment already assessed or voluntary disclosed 474 Other coronavirus overpayments l]ll Energy levies 986 Eneryy (Oil and Gas) Profrts Levy (EOGPL) amounts liable 987 Calculation of tax outstanding or overpaid 475 Net Corporation Tax liability- box 440 minus lJ)x 470 480 Tax payable on loans and arrangements to partiapato 485 Put an 'X' in box 485 if you completed box A70 in the supplementary pages 6(jA 490 Controlled Foreign Companies (CFQ tax payable 495 Bank Levy payable 496 Bank surcharye payable 497 Residential Property Developer Tax IRPDT) payable CT600(2024) Version 3 Page 5 HMRC 04/24
Docusign Envelope ID.. B69DEAE1-033F48AE-A20A-3FEFB1 F2E25D Calculation of tax outstanding or overpaid continued soo C bank levy, bank 5ur(harye a1 RPDT payable - toLIl of EM)xes 490. 495, 496 and 497 501 EOGPL payable 502 EGL payable 505 Supplementary charge (ring fence trade5) payable 510 Tax thargeabie - total of tKJxes 475. 480. 5CK). 501. 502 and 505 515 Income Tax deducted from gross income included in proffts 520 Income Tax repayable to the company 525 Self-assessment of tax payable before restitLrtion tax and coronavirus 5UPPOrt 5theme overpayments box 510 minus box 515 526 Coronavirus support schemes overpayment now due total of LL)xes 471 and 474 wninus LK)xes 472 and 473 527 Restitution tax 528 Self-assessment of tax payable total of tx)xe5 525, 526 and 527 Tax reconciliation 530 Researth and Development credit 535 (Not currently used) 540 fJeatives tsx uedit ll[] 545 Total of Research and Development credit and creative tax credit - total box 530 to 540 550 Land remediation tax credit 555 Life assurance cornpany tax credit 560 Totsl land remediation and life assurance MpanY tax credit total box 550 and 555 565 Capital allowances first-year tax credit L]ll 570 Surplus Research and Development credits or creative tax credit payable - box 545 wninus S25 575 remediation or life asSUrae company tsx credit payaTrAe - total of knxes 545 and 560 minus XeS 525 and 570 CT600(2024) Version 3 Page 6 HMRC 04/24
Docusign Envelope ID.. B69DEAE1-033F48AE-A20A-3FEFB1 F2E25D Tax reconciliation continued 580 Capital allowan5 first-year tax credit payable boxes $45. 560 and $65 Fninus boxes $25. 570 atKI 575 585 Ring fence Corporation Tax induded 586 Nl Corporation Tax included 590 Ring fence supplementary tharge included 595 Tax aadY paid (and not already repaid) 600 Tax outstanding box 525 minu5 boxe5 545. 560. 565 and 595 605 Tax overpaid including surplus or payable uedits total sutn of boxes 545. 560. 565 and 595 tninu5 525 610 Group tax refunds suendered to this company 615 Research and Development expenditure credits surrendored to this company Exporter information During the return period, did the company export goods andlor services to individuals, enterprises or organisations outside the United Kingdom (UK)? 616 Yes - goods 617 Yes- seN 618 No - neither Indicators and information 620 Franked investment income/Exempt ABGH distributions 625 Number of 51% group companies Put an 'X' in the relevant boxes, rf in the period. the company. 630 should have made (whether it has or not) instaiment payments as a large company under the Corporation Tax {Instaiment Payments) Regulations 631 should have made (whether it has or not) instalment payments as a large company under the Corporation Tax {Instaiment 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 included a5 tsxable income CT600(2024) Version 3 Page 7 HMRC 04/24
Docusign Envelope ID.. B69DEAE1-033F48AE-A20A-3FEFB1 F2E25D Information about enhanced expenditure and tax reliefs Research and Development IR&D) or creative enhanced expenditure and tax reliefs 650 Put an 'X' in box 650 if the claim is made by a small or medium-sized enterprise (SME). including a SME Subc{tractOr to a large mmpany 655 Put an 'X' in box 655 if the claim is made by a large company 656 Put an 'X' in box 656 to confirni that a R&D claim notification forni ha5 been submttted 657 Put an 'X' in box 657 to confimi that an additional information fomi has been submitted 659 R&D expenditure qUafyIng for SME R&D relief 660 R&D enhanced expenditure 665 Creative quairfying expenditure andlor addrtional dedtiOn 670 R&D and creative enhanced expenditure total box 660 and box 665 675 R&D enhanced expenditure of a SME on worf( subcontracted to it by a large company 680 Vaccine re5earth expenditure Land remediation enhanced expenditure 685 Enter the total enhanced expenditure Information about capital allowances and balancing charges/disposal values Allowances and charges in the calculation of trading profits and Losses Capital aLLowances Balancing charges Annual investment allowance 690 Full expertsing 688 Machinery and plant super-deduction Machinery and plant 691 £ tLLLLLLln]n]n]m 692 693 694 Machinery and plant special rate pool Machinery and plant main pool Strucbjres and buildings Business premises renovation 695 700 705 710 715 720 other allowances and charges 725 730 CT600(2024) Version 3 Page 8 HMRC 04/24
Docusign Envelope ID.. B69DEAE1-033F48AE-A20A-3FEFB1 F2E25D Allowances and charges in the calculation of trading profits and losses - continued Capitsl allowances Disposal value Electric charge-points Enterprise zones 7T3 714 Illl ui 721 722 Zero erni55ions goods vehides Zero emi55ions 723 724 726 727 cars Allowances and charges not included in the calculation of trading profits and losses Capital allowances BaiancTng tharyes Annual investment allowance 735 Structures and lyjildings 736 Full expensing 733 734 Business premises renovation 740 745 Machinery and plant super-deduction Machinery and plant 741 742 l]l]lllll]l]llll 743 Other aiiowan and charges 750 755 Capital allowances Disposal value Elertric tharge-points Enterprise zones 737 738 746 747 Zero erni55ions goods vehicle5 748 749 Zero emissions 751 752 cars CT600(2024) Version 3 Page 9 HMRC 04/24
Docusign Envelope ID.. B69DEAE1-033F48AE-A20A-3FEFB1 F2E25D QuaLifying expenditure 760 Mathinery and plant on whith first year allowance is claimed 765 Designated environmentslly friendly machinery and plant 770 Mathinery and plant on long-iife assets and integral features 771 Strurture5 and building5 772 Machinery and plant super-deduction Machinery and plant special rate allowance 773 775 Other machinery and plant Losses. deficits and excess amounts Amount arising Amount Maximum available for surrender a5 group relief Losses of trades carried on wholly or partly in the UK 780 785 Losses of trades carried on whouy outside the UK 790 Non-trade deficits on loan ieiation5hip5 and derivative contracts 795 800 UK property bUnesS Losses 805 810 (fverseas property bune$S Losses 815 Losses from MIlLaneOuS trarfjaction5 820 825 Capttal 105se5 Non-trading losses on intangible fixed assets 830 835 Excess amounts Amount Maximum available for surrender as group relief Non-ttade capttal allowances Qualifying donations Management expenses 850 855 l]l]lllll]l]lllll] CT600(2024) Version 3 Page 10 HMRC 04/24
Docusign Envelope ID.. B69DEAE1-033F48AE-A20A-3FEFB1 F2E25D Northern Ireland information 856 Amount of group relief daimed which relates to Nl trading losses used against rert of UK/mainstream profits 857 Amount of group relief claimed which relates to Nl trading losses used against Nl trading profits 858 Amount of group relief claimed whiih relates to rest of UKlmainstream losses used against Nl trading profits Overpayments and repayments Small repayments 860 Do not repay sums of or les& Read the overpayments ar repayments sectron of the Company Tax Return Guide for specific guidance on when and how to wnake 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 Lix credit 880 Payable Research and Development expenditure credit 885 Payable creative tax credit 890 Payable land remediation or lrfe assurance company tax credit 895 Payable capital allowances first-year tsx credit Surrender of tax refund within group Including surrender5 under the Instalment Pwents Regulations 900 The following amount is to be surrendered Put an 'X' in the appropriate boxe5 below the joint Notice is attathed 905 or will follow 910 915 Please stop repayment of the following amount until we send you the Noti CT600(2024) Version 3 Page 11 HMRC 04/24
Docusign Envelope ID.. B69DEAE1-033F48AE-A20A-3FEFB1 F2E25D Bank details (for a person to whom a repayment is to be made} 920 Name of bank or building society 925 Branth sort code 930 Account number 935 Name of account 940 Building society reference Payments to a person other than the company 945 Complete the authority below rf you want the repajrynent to be made to a person other than the company I, as (ent Status - for example, company se(retary. treasurer. bquidator or authorised ager)t) 950 of (enter compary 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 infomiation I have given on this Company Tax Retum and any supplementary pages is correct and complete to the best of my knowledge and tlief. l understand that giving fatse information in the retum, or concealing any part of the companys profits or tax payable, can lead to both the cotnpany and me being piose(uted. 975 Name J SHAWE-TAYLOR 980 Date DD MM VYVY 4FT9B716381M27. 16/12/2024 985 Status DIRECTOR CT600(2024) Version 3 Page 12 HMRC 04/24
Docusign Envelope ID.. B69DEAE1-033F48AE-A20A-3FEFB1 F2E25D HM Revenue &Customs Company Tax Return - supplementary page Charities and Community Amateur Sports Clubs (CASCS) cr600E (2015) Version 3 for accounting periods starting on or after l April 2015 Guidance Guidance aLK>Ut when and how to complete thi5 supplementsry page (an be found in the Ct600 Guide. For furthei information lead What 5upplenpentary pages do I need to complete and include as part of the Company Tax Retuffl? to find out what suppletnentary pages you need to cotnplete. Also, read the Important points about all supplementary pages and Ct600E- Charities and CommunityAmateur Sports Clubs ICASCSJ for further guidance about cornpleling this supplementary page. Company information El Company name (name of charity or CASQ Knowledge 4 All Foundation E2 Tax reference 2 1 9 5 8 2 6 8 0 5 Period covered by this supplementary page (cannot exceed 12 months) E3 from DD MM ¥TrY 2 0 2 3 E4 toDDMMkW 2 0 2 4 Claims to exemption (this section should be completed in all Gises) Charity/C4SC repayment reference E5 Charty Commission registration number. or OSCR number [rf applicable) Eio 1146318 Put an 'X' in the relevant box rf during the period covered by these 5uppiementary pages.. The company was a charitylCASC and is claiming exemption from all tax on all or part of its income and gains (Also put an %' in box E15 if the company W35 a charity/CASC but had no income or gains in the pwi(MQ E15 X Ali income and gains are exempt from tax and have been, or will be, applied for charttable or qualifng purposes only E20 X Some of the income and gains fTray not be exempt or have not been applied for charitable or qualrfying purposes only. and I have completed form 600 E25 I daim exemption from tax ShJTred ty.. Name E30 J SHAWE-TAYLOR 4Th71lA421.. status E35 DIRECTOR Date DD MM YYYY 16/12/2024 CT600E(2015) Version 3 Page 1 HMRC 04/15
Docusign Envelope ID.. B69DEAE1-033F48AE-A20A-3FEFB1 F2E25D Repayments To make a repayment daim for the period covered by these supplementary pages please register and enrol to use the Charities Online service. See 6IXI guide for further information. Pui an 'X' in the box if during the period covered by these supplementary pages you have over claimed ts E45 Information required Enter details of any income received from the following sources. daimed as exempt from Lix in the hands of the charity/CASC Enter the figure induded in the tharity51CASCS accounts for the period covered by thi5 retum. Non.exempt amounts should be entered on forni 611 in the appropriate bo Typo of income Amount Enter total turnover from exempt tharitable tradirKJ activities E50 E 4 0 0 3 5 Investment income - exclude any amounts included on form Ct600 E55 E UK land and buildings- exclude any amounts included on form 600 E60 E Gift Aid - exdude any amounts included on form cr61XI E65 E From other charwknes - exclude any amounts induded on forni 600 E70 E Gifts of shares or securities received E75 E Gifts of real property received EBO E Other sources (not included above) E85 E Total of boxes E50 to E85 4 0 0 3 5 Enter details of expenditure as shovm in the charitysl(ASCs accounts for the period covered by these suppiementsry page5 Type of expenditure Amount Trading c05t5 in relation to exempt charitable activities Cin box E50) E95 E 7 4 7 5 0 UK land and buildings costs in relation to exempt charitable artivities (in box E60) Eicfj E Ali general adrninistrationlgovernance costs E105 E Ali grants and donation5 made viithin the UK Eiio E All grants and donations made outside the UK E115 E other expenditure not iniluded above. or not used in calculating figures entered on the fomi cr600 E120 E Total of boxos E95 to El 20 E125 E 7 4 7 5 0 CT600E(2015) Version 3 Page 2 HMRC 04/15
Docusign Envelope ID.. B69DEAE1-033F48AE-A20A-3FEFB1 F2E25D Information required Charity/CASC assets Disposals in period (total consideration received) Held at the ènd of tho period (use accounts figures) Tangible fixed assets E130 E135 UK investments (excluding controlled companies) E140 E145 Shares in. and loan5 to, tbtrolled cownpanies E150 E155 Oversea5 investments E160 E165 Loans and non-trade debtors E170 Other current a55ets E175 7 7 6 4 1 Clualifying investments and loans Applies to charities only. See Ct600 Ge E180 Value of any non-qualifying investments and loans Applie5 to charities only. See 6(? Guide E185 Number of subsidiary or associated companies the charity controls at the end of the period. Exclude companies that were domiant throughoLrt the period El90 CT600E(2015) Version 3 Page 3 HMRC 04/15