Our Ref: RAYLE001LC/SA/MA 11 June 2025 The Revd D E Smith Rayleigh Vineyard 27 Philpot House Station Road Rayleigh Essex SS6 7HH Dear Dave, ## **RE: Rayleigh Vineyard** I have uploaded the financial statements of the above mentioned charity for the accounting period ended 31 December 2024. Before I submit the accounts to Companies House and the tax return to HM Revenue & Customs, I would be grateful if you would please electronically approve the uploaded items as follows: 1. A copy of the financial statements, which require e-approval. 2. A copy of the financial statements for submission to the Registrar of Companies, which require e- approval. 3. You can print final copies for retention by the Trustees. 4. You shall be required to complete the Charity’s Annual Return with the Charities Commission. Please note, these should be lodged with the Charities Commission before 31 October 2025, as part of the Annual Return, to prevent potential late filing penalties being imposed. 5. Corporation tax return for electronic submission to HM Revenue & Customs confirming the charitable status and that no resulting tax is due, which requires e-approval. Once I am in receipt of your approval of the documents, I will electronically file the documents with the relevant authorities. I confirm I have now concluded with the records and would be grateful if you could arrange for their collection from my office in due course. If you should have any queries with the documents requiring approval, please do not hesitate to contact me. Finally, I have uploaded a note of my firm’s fees for your kind attention. Yours sincerely ## **Stephen Anstis** Email: Stephen.Anstis@esw.co.uk **ESW Limited Chartered Accountants** Registered to carry on audit work in the UK and regulated for a range of investment business activities by the Institute of Chartered Accountants in England and Wales. Registered in England and Wales No 3216855. A list of directors is available at the Registered Office. 162 – 168 High Street, Rayleigh, Essex SS6 7BS **t** 01268 77 69 69 **e** info@esw.co.uk **www.esw.co.uk** Our Ref: RAYLE001LC/SA/MA 11 June 2025 Rayleigh Vineyard 27 Philpot House Station Road Rayleigh Essex SS6 7HH Fee Note No: SA/38293 ## **RE: Rayleigh Vineyard** Compiling Statutory Charitable Financial Statements together for the year ended 31 December 2024 from information and explanations provided to us. Submitting Charitable Financial Statements to Companies House. Preparing and submitting corporation tax computations together with form CT600 to the Inspector of Taxes for the accounting period ended 31 December 2024 from the information contained in the financial statements and explanations provided to us. General advice on various accounting, taxation and statutory matters to date. Fee: Disbursements: Stationery, Telephone, Licencing, Fee Protection etc.: |||950
00| |---|---|---| |||85
00| |||__________| |||1,035
00| |Vat at 20.0%|Vat at 20.0%|207
00| |||__________| ||Total|£1,242
00| |||__________| Please pay by return VAT Reg No. 681540435 E & OE BACS payment information Sort code: 30-96-94 Bank Account No. 00898459 Ref: RAYLE001LC **ESW Limited Chartered Accountants** Registered to carry on audit work in the UK and regulated for a range of investment business activities by the Institute of Chartered Accountants in England and Wales. Registered in England and Wales No 3216855. A list of directors is available at the Registered Office. 162 – 168 High Street, Rayleigh, Essex SS6 7BS **t** 01268 77 69 69 **e** info@esw.co.uk **www.esw.co.uk** **REGISTERED COMPANY NUMBER: 08381215 (England and Wales) REGISTERED CHARITY NUMBER: 1152620** ## **REPORT OF THE TRUSTEES AND** **UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024** ## **FOR** ## **RAYLEIGH VINEYARD** ESW Chartered Accountants 162-164 High Street Rayleigh Essex SS6 7BS **RAYLEIGH VINEYARD** ## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024** |||**Page**|| |---|---|---|---| |**Report of the Trustees**||1|| |**Independent Examiner's Report**||2|| |**Statement of Financial Activities**||3|| |**Balance Sheet**||4|| |**Notes to the Financial Statements**|5|to|9| ## **RAYLEIGH VINEYARD (REGISTERED NUMBER: 08381215)** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2024** 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 31st December 2024. 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 2019). ## **OBJECTIVES AND ACTIVITIES** The objectives of the charity are as follows:- The furtherance of religious or secular public education. The advancement of the Christian faith including missionary activities in the United Kingdom and overseas, and also including, but not limited to, the planting of new churches and organisations of congregations. Relief of the poor and needy. The relief of the sick and elderly. Such other charitable objects and for the benefit of such other charitable bodies and institutions as the committee shall in their absolute discretion see fit. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** Rayleigh Vineyard was incorporated on 30th January 2013 as a private limited company by guarantee without share capital and use of 'Limited' exemption. The activities of former Rayleigh Vineyard Church, which was constituted by a declaration of Trust dated 20th August 2003 winder charity Resignation number 1101054, are now being continued through this company. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number** 08381215 (England and Wales) ## **Registered Charity number** 1152620 ## **Registered office** 33 High Road Rayleigh Essex SS6 7SA ## **Trustees** Reverend D E Smith Minister Of Religion Ms L Smith Teacher R B L Snell Retired A Mcclintock Solicitor Mrs A Gellett ## **Independent Examiner** ESW Chartered Accountants 162-164 High Street Rayleigh Essex SS6 7BS Approved by order of the board of trustees on 11th June 2025 and signed on its behalf by: Reverend D E Smith - Trustee Page 1 ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RAYLEIGH VINEYARD** ## **Independent examiner's report to the trustees of Rayleigh Vineyard ('the Company')** I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st December 2024. ## **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: 1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). I 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. Mr S Cracknell FCA ESW Chartered Accountants 162-164 High Street Rayleigh Essex SS6 7BS 11th June 2025 Page 2 ## **RAYLEIGH VINEYARD** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2024** |2024
Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
124,305
**EXPENDITURE ON**
Raising funds
117,016
**NET INCOME**
7,289
**RECONCILIATION OF FUNDS**
Total funds brought forward
1,207
**TOTAL FUNDS CARRIED FORWARD**
8,496|2023
Total
funds
£
115,562| |---|---| ||113,809| ||1,753
(546)| ||1,207| The notes form part of these financial statements Page 3 **RAYLEIGH VINEYARD (REGISTERED NUMBER: 08381215)** ## **BALANCE SHEET 31ST DECEMBER 2024** |||2024|2023| |---|---|---|---| |||Total|Total| |||funds|funds| ||Notes|£|£| |**FIXED ASSETS**|||| |Tangible assets|6|339|423| |**CURRENT ASSETS**|||| |Cash at bank||12,175|5,155| |**CREDITORS**|||| |Amounts falling due within one year|7|(4,018)|(4,371)| |**NET CURRENT ASSETS**||8,157|784| |**TOTAL ASSETS LESS CURRENT**|||| |**LIABILITIES**||8,496|1,207| |**NET ASSETS**||8,496|1,207| |**FUNDS**|8||| |Unrestricted funds||8,496|1,207| |**TOTAL FUNDS**||8,496|1,207| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2024. The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2024 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for - (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and - (b) preparing financial statements which give a true and fair view of the state of affairs of the 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 11th June 2025 and were signed on its behalf by: D E Smith - Trustee The notes form part of these financial statements Page 4 **RAYLEIGH VINEYARD** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024** ## **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 2019)', 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. Plant and machinery - 25% on reducing balance ## **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): ||2024|2023| |---|---|---| ||£|£| |Depreciation - owned assets|84|106| Page 5 continued... **RAYLEIGH VINEYARD** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024** ## **3. TRUSTEES' REMUNERATION AND BENEFITS** ||2024|2023| |---|---|---| ||£|£| |Trustees' salaries|44,652|44,652| As in accordance with the charity's Articles of Association a director may receive reasonable remuneration for acting in the role of Pastor of the Church provided that a majority of trustees do not benefit under this provision. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31st December 2024 nor for the year ended 31st December 2023. ## **4. STAFF COSTS** The average monthly number of employees during the year was as follows: ## **5.** |Pastor
Administrative
No employees received emoluments in excess of £60,000.
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**EXPENDITURE ON**
Raising funds
**NET INCOME**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|2024
2023
1
1
2
2
3
3
Unrestricted
fund
£
115,562
113,809
1,753
(546)
1,207|2024
2023
1
1
2
2
3
3
Unrestricted
fund
£
115,562
113,809
1,753
(546)
1,207| |---|---|---| |||113,809| |||1,753
(546)| |||1,207| Page 6 continued... **RAYLEIGH VINEYARD** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024** ## **6. TANGIBLE FIXED ASSETS** |**COST**
At 1st January 2024 and
31st December 2024
**DEPRECIATION**
At 1st January 2024
Charge for year
At 31st December 2024
**NET BOOK VALUE**
At 31st December 2024
At 31st December 2023
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Social security and other taxes
Other creditors
**MOVEMENT IN FUNDS**
At 1.1.24
£
**Unrestricted funds**
General fund
1,207
**TOTAL FUNDS**
1,207
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
124,305
**TOTAL FUNDS**
124,305|Plant and
machinery
£
9,503
9,080
84
9,164
339
423
2024
2023
£
£
763
878
3,255
3,493
4,018
4,371
Net
movement
At
in funds
31.12.24
£
£
7,289
8,496
7,289
8,496
Resources
Movement
expended
in funds
£
£
(117,016)
7,289
(117,016)
7,289| |---|---| ## **7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** ## **8. MOVEMENT IN FUNDS** continued... Page 7 **RAYLEIGH VINEYARD** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024** ## **8. MOVEMENT IN FUNDS - continued** ## **Comparatives for movement in funds** |||Net|| |---|---|---|---| |||movement|At| ||At 1.1.23|in funds|31.12.23| ||£|£|£| |**Unrestricted funds**|||| |General fund|(546)|1,753|1,207| |**TOTAL FUNDS**|(546)|1,753|1,207| Comparative net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
115,562
115,562|Resources
Movement
expended
in funds
£
£
(113,809)
1,753
(113,809)
1,753|Resources
Movement
expended
in funds
£
£
(113,809)
1,753
(113,809)
1,753| |---|---|---|---| ||||1,753| A current year 12 months and prior year 12 months combined position is as follows: |||Net|| |---|---|---|---| |||movement|At| ||At 1.1.23|in funds|31.12.24| ||£|£|£| |**Unrestricted funds**|||| |General fund|(546)|9,042|8,496| |**TOTAL FUNDS**|(546)|9,042|8,496| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
239,867
239,867|Resources
Movement
expended
in funds
£
£
(230,825)
9,042
(230,825)
9,042|Resources
Movement
expended
in funds
£
£
(230,825)
9,042
(230,825)
9,042| |---|---|---|---| ||||9,042| In the Trustees’ view, the reserves should provide the charity with adequate financial stability and the means for it to meet its charitable objectives for the foreseeable future. The trustees propose to maintain the charity’s reserves at a level which is at least equivalent to three months operational expenditure and have done so having regards to its manner of operation of likely funding streams. continued... Page 8 **RAYLEIGH VINEYARD** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024** ## **8. MOVEMENT IN FUNDS - continued** The trustees review the amount of reserves that are required to ensure that they are adequate to fulfil the charity’s continuing obligations on a quarterly basis at their finance meeting. ## **9. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31st December 2024. Page 9 **REGISTERED COMPANY NUMBER: 08381215 (England and Wales) REGISTERED CHARITY NUMBER: 1152620** ## **REPORT OF THE TRUSTEES AND** **UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024** ## **FOR** ## **RAYLEIGH VINEYARD** ESW Chartered Accountants 162-164 High Street Rayleigh Essex SS6 7BS **RAYLEIGH VINEYARD** ## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024** |||**Page**|| |---|---|---|---| |**Report of the Trustees**||1|| |**Independent Examiner's Report**||2|| |**Statement of Financial Activities**||3|| |**Balance Sheet**||4|| |**Notes to the Financial Statements**|5|to|9| |**Detailed Statement of Financial Activities**||10|| **RAYLEIGH VINEYARD** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2024** 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 31st December 2024. 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 2019). ## **OBJECTIVES AND ACTIVITIES** The objectives of the charity are as follows:The furtherance of religious or secular public education. The advancement of the Christian faith including missionary activities in the United Kingdom and overseas, and also including, but not limited to, the planting of new churches and organisations of congregations. Relief of the poor and needy. The relief of the sick and elderly. Such other charitable objects and for the benefit of such other charitable bodies and institutions as the committee shall in their absolute discretion see fit. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** Rayleigh Vineyard was incorporated on 30th January 2013 as a private limited company by guarantee without share capital and use of 'Limited' exemption. The activities of former Rayleigh Vineyard Church, which was constituted by a declaration of Trust dated 20th August 2003 winder charity Resignation number 1101054, are now being continued through this company. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number** 08381215 (England and Wales) ## **Registered Charity number** 1152620 ## **Registered office** 33 High Road Rayleigh Essex SS6 7SA ## **Trustees** Reverend D E Smith Minister Of Religion Ms L Smith Teacher R B L Snell Retired A Mcclintock Solicitor Mrs A Gellett ## **Independent Examiner** ESW Chartered Accountants 162-164 High Street Rayleigh Essex SS6 7BS Approved by order of the board of trustees on 11th June 2025 and signed on its behalf by: Reverend D E Smith - Trustee Page 1 ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RAYLEIGH VINEYARD** ## **Independent examiner's report to the trustees of Rayleigh Vineyard ('the Company')** I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st December 2024. ## **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: 1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). I 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. Mr S Cracknell FCA ESW Chartered Accountants 162-164 High Street Rayleigh Essex SS6 7BS 11th June 2025 Page 2 ## **RAYLEIGH VINEYARD** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2024** |2024
Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
124,305
**EXPENDITURE ON**
Raising funds
117,016
**NET INCOME**
7,289
**RECONCILIATION OF FUNDS**
Total funds brought forward
1,207
**TOTAL FUNDS CARRIED FORWARD**
8,496|2023
Total
funds
£
115,562| |---|---| ||113,809| ||1,753
(546)| ||1,207| The notes form part of these financial statements Page 3 ## **RAYLEIGH VINEYARD** ## **BALANCE SHEET 31ST DECEMBER 2024** |||2024|2023| |---|---|---|---| |||Total|Total| |||funds|funds| ||Notes|£|£| |**FIXED ASSETS**|||| |Tangible assets|6|339|423| |**CURRENT ASSETS**|||| |Cash at bank||12,175|5,155| |**CREDITORS**|||| |Amounts falling due within one year|7|(4,018)|(4,371)| |**NET CURRENT ASSETS**||8,157|784| |**TOTAL ASSETS LESS CURRENT**|||| |**LIABILITIES**||8,496|1,207| |**NET ASSETS**||8,496|1,207| |**FUNDS**|8||| |Unrestricted funds||8,496|1,207| |**TOTAL FUNDS**||8,496|1,207| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2024. The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2024 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and - (b) preparing financial statements which give a true and fair view of the state of affairs of the 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 11th June 2025 and were signed on its behalf by: D E Smith - Trustee The notes form part of these financial statements Page 4 **RAYLEIGH VINEYARD** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024** ## **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 2019)', 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. Plant and machinery - 25% on reducing balance ## **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): ||2024|2023| |---|---|---| ||£|£| |Depreciation - owned assets|84|106| Page 5 continued... **RAYLEIGH VINEYARD** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024** ## **3. TRUSTEES' REMUNERATION AND BENEFITS** ||2024|2023| |---|---|---| ||£|£| |Trustees' salaries|44,652|44,652| As in accordance with the charity's Articles of Association a director may receive reasonable remuneration for acting in the role of Pastor of the Church provided that a majority of trustees do not benefit under this provision. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31st December 2024 nor for the year ended 31st December 2023. ## **4. STAFF COSTS** The average monthly number of employees during the year was as follows: ## **5.** |Pastor
Administrative
No employees received emoluments in excess of £60,000.
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**EXPENDITURE ON**
Raising funds
**NET INCOME**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|2024
2023
1
1
2
2
3
3
Unrestricted
fund
£
115,562
113,809
1,753
(546)
1,207|2024
2023
1
1
2
2
3
3
Unrestricted
fund
£
115,562
113,809
1,753
(546)
1,207| |---|---|---| |||113,809| |||1,753
(546)| |||1,207| Page 6 continued... **RAYLEIGH VINEYARD** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024** ## **6. TANGIBLE FIXED ASSETS** |**COST**
At 1st January 2024 and
31st December 2024
**DEPRECIATION**
At 1st January 2024
Charge for year
At 31st December 2024
**NET BOOK VALUE**
At 31st December 2024
At 31st December 2023
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Social security and other taxes
Other creditors
**MOVEMENT IN FUNDS**
At 1.1.24
£
**Unrestricted funds**
General fund
1,207
**TOTAL FUNDS**
1,207
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
124,305
**TOTAL FUNDS**
124,305|Plant and
machinery
£
9,503
9,080
84
9,164
339
423
2024
2023
£
£
763
878
3,255
3,493
4,018
4,371
Net
movement
At
in funds
31.12.24
£
£
7,289
8,496
7,289
8,496
Resources
Movement
expended
in funds
£
£
(117,016)
7,289
(117,016)
7,289| |---|---| ## **7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** ## **8. MOVEMENT IN FUNDS** continued... Page 7 **RAYLEIGH VINEYARD** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024** ## **8. MOVEMENT IN FUNDS - continued** ## **Comparatives for movement in funds** |||Net|| |---|---|---|---| |||movement|At| ||At 1.1.23|in funds|31.12.23| ||£|£|£| |**Unrestricted funds**|||| |General fund|(546)|1,753|1,207| |**TOTAL FUNDS**|(546)|1,753|1,207| Comparative net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
115,562
115,562|Resources
Movement
expended
in funds
£
£
(113,809)
1,753
(113,809)
1,753|Resources
Movement
expended
in funds
£
£
(113,809)
1,753
(113,809)
1,753| |---|---|---|---| ||||1,753| A current year 12 months and prior year 12 months combined position is as follows: |||Net|| |---|---|---|---| |||movement|At| ||At 1.1.23|in funds|31.12.24| ||£|£|£| |**Unrestricted funds**|||| |General fund|(546)|9,042|8,496| |**TOTAL FUNDS**|(546)|9,042|8,496| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
239,867
239,867|Resources
Movement
expended
in funds
£
£
(230,825)
9,042
(230,825)
9,042|Resources
Movement
expended
in funds
£
£
(230,825)
9,042
(230,825)
9,042| |---|---|---|---| ||||9,042| In the Trustees’ view, the reserves should provide the charity with adequate financial stability and the means for it to meet its charitable objectives for the foreseeable future. The trustees propose to maintain the charity’s reserves at a level which is at least equivalent to three months operational expenditure and have done so having regards to its manner of operation of likely funding streams. continued... Page 8 **RAYLEIGH VINEYARD** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024** ## **8. MOVEMENT IN FUNDS - continued** The trustees review the amount of reserves that are required to ensure that they are adequate to fulfil the charity’s continuing obligations on a quarterly basis at their finance meeting. ## **9. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31st December 2024. Page 9 ## **RAYLEIGH VINEYARD** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2024** |**INCOME AND ENDOWMENTS**
**Donations and legacies**
Incoming resources
**Total incoming resources**
**EXPENDITURE**
**Raising donations and legacies**
Trustees' salaries
Wages and salaries
Rent
Staff training and welfare
Travel and subsistence
Entertaining
Telephone and fax
Postage
Stationery and printing
Area budget
Books, CDs, DVDs
Event
Food bags
Generosity
Outreach
Planet Kids - Under 12s
Sunday Catering
Subscriptions
Bank charges
Insurance
Software
Church Planting
Accountancy fees
Bookkeeping fees
Other legal and professional
Charitable and political donations
Interest on late paid tax
Plant and machinery
Total resources expended
**Net income**|2024
£
124,305
124,305
44,652
12,492
2,300
210
1,803
656
2,309
611
1,476
2,342
324
5,624
3,748
14,673
1,322
4,091
3,216
495
410
2,375
3,580
-
2,392
144
682
5,004
-
85
117,016
117,016
7,289|2023
£
115,562
115,562
44,652
9,819
10,850
-
3,523
953
1,980
514
1,856
1,882
147
6,458
3,531
11,282
657
3,600
3,376
278
510
581
2,650
38
2,359
144
283
1,781
(1)
106
113,809
113,809
1,753| |---|---|---| This page does not form part of the statutory financial statements Page 10 (RAYLE001LC) UTTCRPLHQR6MJTZSSPBSVAD2YN43Z56A ## **Company Tax Return CT600 (2025) Version 3** **for accounting periods starting on or after 1 April 2015** ## **Your Company Tax Return** If we send the company a ‘Notice’ to deliver a Company Tax Return it has to comply by the filing date or we charge a penalty, even if there is no tax to pay. A return includes a Company Tax Return form, any supplementary pages, accounts, computations and any relevant information. The CT600 Guide tells you how the return must be formatted and delivered. It contains general information you may need to deliver your return, links to more detailed advice and box-by-box guidance for this form and the supplementary pages. The forms in the CT600 series set out the information we need and provide a standard format for calculations. ## Company information ||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**1 **|**Company name**|Rayleigh Vineyard|||||||||||| ||||||||||||||| |**2 **|**Company registration number**||||0|8|3|8|1|2|1|5|| ||||||||||||||| |**3 **|**Tax reference**||1|8|5|7|0|2|3|4|8|9|| ||||||||||||||| |**4 **|**Type of company**|||||||||||8|| ||||||||||||||| ## Northern Ireland (NI) **Put an ‘X’ in the appropriate boxes below 5 NI trading activity 6 SME 7 NI employer 8 Special circumstances** ## About this return |||**This is the tax return for the company named above, for the period below**|**This is the tax return for the company named above, for the period below**|||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**30 **||**from**DD MM YYYY||**35**||**to** DD MM YYYY||||||||||| |||0
1
0
1
2
0
2
4|||3||1||1|2||2|0|2|4|| ||**Put an ‘X’ in the appropriate boxes below**|||||||||||||||| |**40**||**A repayment is due for this return period**||||||||||||||| |**45 **||**Claim or relief affecting an earlier**|**period**|||||||||||||| |**50**||**Making more than one return for this company now**||||||||||||||| |**55**||**This return contains estimated figures**||||||||||||||| |**60**||**Company part of a group that is not small**||||||||||||||| |**65**||**Notice of disclosable avoidance schemes**||||||||||||||| ||**Transfer pricing**|||||||||||||||| |**70**||**Compensating adjustment claimed**||||||||||||||| |**75 **||**Company qualifies for SME exemption**||||||||||||||| CT600 (2025) Version 3 (Substitute) (IRIS) Page 1 (RAYLE001LC) UTTCRPLHQR6MJTZSSPBSVAD2YN43Z56A About this return – continued ## **Accounts and computations** |**80 **|**I attach accounts and computations for the period to which this return relates**|X|| |---|---|---|---| ||||| |**85 **|**I attach accounts and computations for a different period**||| |**90**|**If you’re not attaching the accounts and computations, explain why**||| ||||| ||**Supplementary pages enclosed**||| |**95 **|**Loans and arrangements to participators by close companies**– form CT600A||| |**100 **|**Controlled foreign companies, foreign permanent establishment exemptions, hybrid and other mismatches**– form CT600B||| |**105 **|**Group and consortium**– form CT600C||| |**110 **|**Insurance**– form CT600D||| |**115 **|**Charities and Community Amateur Sports Clubs (CASCs)**– form CT600E|X|| |**120 **|**Tonnage tax**– form CT600F||| |**125 **|**Northern Ireland**– form CT600G||| |**130 **|**Cross-border royalties**– form CT600H||| |**135 **|**Supplementary charge in respect of ring fence trades**– form CT600I||| |**140 **|**Disclosure of Tax Avoidance Schemes**– form CT600J||| |**141 **|**Restitution tax**– form CT600K||| |**142 **|**Research and Development**– form CT600L||| |**143 **|**Freeports and Investment Zones**– form CT600M||| |**144 **|**Residential Property Developer Tax (RPDT)**– form CT600N||| - **96 Creative industries** – form CT600P ## **Tax calculation** – Turnover ||||||||||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**145 **|**Total turnover from trade**
£|||||||||||||||||||||•|0|0|| |**150**|**Banks, building societies, insurance companies and**|||||**other financial**||||**concerns**|||||||||||||||| ||_–_ put an ‘X’ in this box if you do not have a recognised turnover and have not made an entry in box 145||||||||||||||||||||||||| ## Income ||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**155 **|**Trading profits**|£||||||||||||•|0|0|| ||||||||||||||||||| |**160 **|**Trading losses brought forward set against trading profits**|£||||||||||||•|0|0|| ||||||||||||||||||| |**165 **|**Net trading profits –**box 155 minus box 160|£||||||||||||•|0|0|| ||||||||||||||||||| |**170 **|**Bank, building society or other interest, and profits**|£||||||||||||•|0|0|| ||**from non-trading loan relationships**||||||||||||||||| |**172 **|**Put an ‘X’ in box 172 if the figure in box 170 is net of**
**carrying back a deficit from a later accounting period**||||||||||||||||| CT600 (2025) Version 3 (Substitute) (IRIS) Page 2 (RAYLE001LC) UTTCRPLHQR6MJTZSSPBSVAD2YN43Z56A Income – continued |**175 Annual payments not otherwise charged to Corporation Tax**
**and from which Income Tax has not been deducted**
£
0
0
•
**180 Non-exempt dividends or distributions from**
**non-UK resident companies**
£
0
0
•
**185 Income from which Income Tax has been deducted**
£
0
0
•
**190 Income from a property business**
£
0
0
•
**195 Non-trading gains on intangible fixed assets**
£
0
0
•
**200 Tonnage tax profits**
£
0
0
•
**205 Income not falling under any other heading**
£
0
0
•|0|0| |---|---|---| ||0|0| ## Chargeable gains ||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**210 **|**Gross chargeable gains**|£||||||||||||•|0|0|| ||||||||||||||||||| |**215 **|**Allowable losses including losses brought forward**|£||||||||||||•|0|0|| ||||||||||||||||||| |**220 **|**Net chargeable gains**_–_box 210 minus box 215|£||||||||||||•|0|0|| ||||||||||||||||||| ## Profits before deductions and reliefs |**225 Losses brought forward against certain investment income**
£
0
0
•
**230 Non-trade deficits on loan relationships (including interest)**
£
0
0
•
**and derivative contracts (financial instruments)**
**brought forward set against non-trading profits**
**235 Profits before other deductions and reliefs –** net sum of
b 165 t 205 d 220 i f b 225 d 230
£
0
0
•|0|0| |---|---|---| ||0|0| ## Deductions and reliefs ||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**240 **|**Losses on unquoted shares**|£||||||||||||•|0|0|| ||||||||||||||||||| |**245 **|**Management expenses**|£||||||||||||•|0|0|| ||||||||||||||||||| |**250 **|**UK property business losses for this or previous**
**accounting period**|£||||||||||||•|0|0|| |**255 **|**Capital allowances for the purposes of management**|£||||||||||||•|0|0|| ||**of the business**||||||||||||||||| |**260 **|**Non-trade deficits for this accounting period from loan**|£||||||||||||•|0|0|| ||**relationships and derivative contracts (financial instruments)**||||||||||||||||| CT600 (2025) Version 3 (Substitute) (IRIS) Page 3 (RAYLE001LC) UTTCRPLHQR6MJTZSSPBSVAD2YN43Z56A Deductions and Reliefs – continued |**263 Carried forward non-trade deficits from loan relationships**
**and derivative contracts (financial instruments)**
£
0
0
•
**265 Non-trading losses on intangible fixed assets**
£
0
0
•
**275 Total trading losses of this or a later accounting period**
£
0
0
•
**280 Put an ‘X’ in box 280 if amounts carried back from later**
**accounting periods are included in box 275**
**285 Trading losses carried forward and claimed against total profits**£
0
0
•
**290 Non-trade capital allowances**
£
0
0
•
**295 Total of deductions and reliefs**
**–** total of boxes 240 to 275, 285 and 290
£
0
0
•
**300 Profits before qualifying donations and group relief**
**–** box 235 minus box 295
£
0
0
•
**305 Qualifying donations**
£
0
0
•
**310 Group relief**
£
0
0
•
**312 Group relief for carried forward losses**
£
0
0
•
**315 Profits chargeable to Corporation Tax**
**–** box 300 minus boxes 305, 310 and 312
£
0
0
•
**320 Ring fence profits included**
£
0
0
•
**325 Northern Ireland profits included**
£
0
0
•
0|**263 Carried forward non-trade deficits from loan relationships**
**and derivative contracts (financial instruments)**
£
0
0
•
**265 Non-trading losses on intangible fixed assets**
£
0
0
•
**275 Total trading losses of this or a later accounting period**
£
0
0
•
**280 Put an ‘X’ in box 280 if amounts carried back from later**
**accounting periods are included in box 275**
**285 Trading losses carried forward and claimed against total profits**£
0
0
•
**290 Non-trade capital allowances**
£
0
0
•
**295 Total of deductions and reliefs**
**–** total of boxes 240 to 275, 285 and 290
£
0
0
•
**300 Profits before qualifying donations and group relief**
**–** box 235 minus box 295
£
0
0
•
**305 Qualifying donations**
£
0
0
•
**310 Group relief**
£
0
0
•
**312 Group relief for carried forward losses**
£
0
0
•
**315 Profits chargeable to Corporation Tax**
**–** box 300 minus boxes 305, 310 and 312
£
0
0
•
**320 Ring fence profits included**
£
0
0
•
**325 Northern Ireland profits included**
£
0
0
•
0|**263 Carried forward non-trade deficits from loan relationships**
**and derivative contracts (financial instruments)**
£
0
0
•
**265 Non-trading losses on intangible fixed assets**
£
0
0
•
**275 Total trading losses of this or a later accounting period**
£
0
0
•
**280 Put an ‘X’ in box 280 if amounts carried back from later**
**accounting periods are included in box 275**
**285 Trading losses carried forward and claimed against total profits**£
0
0
•
**290 Non-trade capital allowances**
£
0
0
•
**295 Total of deductions and reliefs**
**–** total of boxes 240 to 275, 285 and 290
£
0
0
•
**300 Profits before qualifying donations and group relief**
**–** box 235 minus box 295
£
0
0
•
**305 Qualifying donations**
£
0
0
•
**310 Group relief**
£
0
0
•
**312 Group relief for carried forward losses**
£
0
0
•
**315 Profits chargeable to Corporation Tax**
**–** box 300 minus boxes 305, 310 and 312
£
0
0
•
**320 Ring fence profits included**
£
0
0
•
**325 Northern Ireland profits included**
£
0
0
•
0| |---|---|---| ||0|0| ## Tax calculation - **326 Number of associated companies in this period** - **327 Number of associated companies in the first financial year** - **328 Number of associated companies in the second financial year** - **329 Put an ‘X’ in box 329 if the company is chargeable at the small profit rate or is entitled to marginal relief** Enter how much profit has to be charged and at what rate **----- Start of picture text -----**
Financial Amount of profit Rate of tax Tax
year (yyyy) %
330 335 £ 340 345 £ p
350 £ 355 360 £ p
365 £ 370 375 £ p
380 385 £ 390 395 £ p
400 £ 405 410 £ p
415 £ 420 425 £ p
**----- End of picture text -----**
CT600 (2025) Version 3 (Substitute) (IRIS) Page 4 (RAYLE001LC) UTTCRPLHQR6MJTZSSPBSVAD2YN43Z56A Tax calculation – continued ||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**Corporation Tax**– total of boxes 345, 360, 375, 395, 410 and 425|**430**|£||||||||||||•|||| ||||||||||||||||||| |**Marginal relief**|**435**|£||||||||||||•|||| ||||||||||||||||||| |**Corporation Tax chargeable**– box 430 minus box 435|**440**|£|||||||||||0|•|0|0|| ||||||||||||||||||| ## Reliefs and deductions in terms of tax ||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**445 **|**Community Investment Tax Relief**|£||||||||||||•|||| ||||||||||||||||||| |**450 **|**Double Taxation Relief**|£||||||||||||•|||| |**455 **|**Put an ‘X’ in box 455 if box 450 includes an underlying**
**rate relief claim**||||||||||||||||| |**460 **|**Put an ‘X’ in box 460 if box 450 includes an amount carried**
**back from a later period**||||||||||||||||| |**465 **|**Advance Corporation Tax**|£||||||||||||•|||| ||||||||||||||||||| |**470 **|**Total reliefs and deduction in terms of tax**|£||||||||||||•|||| ||– total of boxes 445, 450 and 465||||||||||||||||| ## Coronavirus support schemes and overpayments (see CT600 Guide for definitions) ||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**471 **|**Coronavirus Job Retention Scheme (CJRS) received**|£||||||||||||•|||| ||||||||||||||||||| |**472 **|**CJRS entitlement**|£||||||||||||•|||| ||||||||||||||||||| |**473 **|**CJRS overpayment already assessed or voluntary disclosed**|£||||||||||||•|||| ||||||||||||||||||| |**474 **|**Other coronavirus overpayments**|£||||||||||||•|||| ||||||||||||||||||| ## Energy levies ||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**986 **|**Energy (Oil and Gas) Profits Levy (EOGPL) amounts liable**|£||||||||||||•|0|0|| ||||||||||||||||||| |**987 **|**Electricity Generator Levy (EGL) exceptional generation receipts**|£||||||||||||•|0|0|| ||||||||||||||||||| |Calculation of tax outstanding or overpaid|||||||||||||||||| ||||||||||||||||||| |**475 **|**Net Corporation Tax liability – **box 440 minus box 470|£||||||||||||•|||| ||||||||||||||||||| |**480 **|**Tax payable on loans and arrangements to participators**|£||||||||||||•|||| |**485 **|**Put an ‘X’ in box 485 if you completed box A70 in the**
**supplementary pages CT600A**||||||||||||||||| |**490 **|**Controlled Foreign Companies (CFC) tax payable**|£||||||||||||•|||| ||||||||||||||||||| |**495 **|**Bank levy payable**|£||||||||||||•|||| ||||||||||||||||||| |**496 **|**Bank surcharge payable**|£||||||||||||•|||| ||||||||||||||||||| |**497 **|**Residential Property Developer Tax (RPDT) payable**|£||||||||||||•|||| ||||||||||||||||||| CT600 (2025) Version 3 (Substitute) (IRIS) Page 5 (RAYLE001LC) UTTCRPLHQR6MJTZSSPBSVAD2YN43Z56A ## 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|•|0|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**|£|||||||||||0|•|0|0|| ||**and coronavirus support scheme overpayments**||||||||||||||||| ||**–** box 510 minus box 515||||||||||||||||| |**526 **|**Coronavirus support schemes overpayment now due**|£|||||||||||0|•|0|0|| ||**–** total of boxes 471 and 474 minus boxes 472 and 473||||||||||||||||| |**527 **|**Restitution tax**|£||||||||||||•|||| ||||||||||||||||||| |**528 **|**Self-assessment of tax payable**|£|||||||||||0|•|0|0|| ||**–** total of boxes 525, 526 and 527||||||||||||||||| |Tax reconciliation|||||||||||||||||| ||||||||||||||||||| |**530**|**Research and Development credit**|£||||||||||||•|||| ||||||||||||||||||| |**535**|**(Not currently used)**|£||||||||||||•|||| ||||||||||||||||||| |**540**|**Creatives tax credit**|£||||||||||||•|||| ||||||||||||||||||| |**541**|**Audio-Visual expenditure credit (AVEC) and**||||||||||||||||| ||**Video Games expenditure credit (VGEC)**|£||||||||||||•|||| ||||||||||||||||||| |**545 **|**Total of Research and Development credit,**|£||||||||||||•|||| ||**creatives tax credit and AVEC/VGEC –**total box 530 to 541||||||||||||||||| |**550**|**Land remediation tax credit**|£||||||||||||•|||| ||||||||||||||||||| |**555**|**Life assurance company tax credit**|£||||||||||||•|||| ||||||||||||||||||| |**560 **|**Total land remediation and life assurance company tax credit**|£||||||||||||•|||| ||**–**total box 550 and 555||||||||||||||||| |**565 **|**Capital allowances first-year tax credit**|£||||||||||||•|||| ||||||||||||||||||| |**570 **|**Surplus Research and Development credits and**|£||||||||||||•|||| ||**creatives tax credit payable –**box 545 minus box 525||||||||||||||||| CT600 (2025) Version 3 (Substitute) (IRIS) Page 6 (RAYLE001LC) UTTCRPLHQR6MJTZSSPBSVAD2YN43Z56A Tax reconciliation – continued - **575 Land remediation or life assurance company tax credit payable –** total of boxes 545 and 560 minus boxes 525 and 570 - 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** ## Exporter information **During the return period, did the company export goods and/or services to individuals, enterprises or organisations outside the United Kingdom (UK)? 616 Yes – goods 617 Yes – services 618 No – neither** Indicators and information **620 Franked investment income/Exempt ABGH distributions** £ • 0 0 **625 Number of 51% group companies Put an ‘X’ in the relevant boxes, if in the period, the company: 630 should have made (whether it has or not) instalment payments as a large company under the Corporation Tax (Instalment Payments) Regulations 631 should have made (whether it has or not) instalment payments as a very large company under the Corporation Tax (Instalment Payments) Regulations 635 is within a group payments arrangement for the period 640 has written down or sold intangible assets 645 has made cross-border royalty payments 647 Eat Out to Help Out Scheme: reimbursed discounts** £ • 0 0 **included as taxable income** ## Indicators and information CT600 (2025) Version 3 (Substitute) (IRIS) Page 7 (RAYLE001LC) UTTCRPLHQR6MJTZSSPBSVAD2YN43Z56A ## **Information about enhanced expenditure and tax reliefs** Research and Development (R&D) or creatives enhanced expenditure and tax reliefs **----- Start of picture text -----**
650 Put an ‘X’ in box 650 if a R&D claim is made by a small or medium-sized enterprise (SME),
including a SME subcontractor to a large company and/or for all creatives claims
653 Put an ‘X’ in box 653 if the claim is made by a R&D intensive SME
655 Put an ‘X’ in box 655 if the claim is made by a large company
656 Put an ‘X’ in box 656 to confirm that a R&D claim notification form has been submitted
657 Put an ‘X’ in box 657 to confirm that a R&D additional information form has been submitted
658 Put an ‘X’ in box 658 to confirm that a Creatives additional information form has been submitted
659 R&D expenditure qualifying for SME/R&D intensive SME relief £ • 0 0
660 R&D enhanced expenditure £ • 0 0
663 Creatives core expenditure £ • 0 0
665 Creatives additional deduction £ • 0 0
670 R&D enhanced expenditure and creatives additional deduction £ • 0 0
total box 660 and box 665
675 R&D enhanced expenditure of a SME on work £ • 0 0
subcontracted to it by a large company
680 Vaccine research expenditure £ • 0 0
Land remediation enhanced expenditure
685 Enter the total enhanced expenditure £ • 0 0
**----- End of picture text -----**
**Information about capital allowances and balancing charges/disposal values** Allowances and charges in the calculation of trading profits and losses **----- Start of picture text -----**
Capital allowances Balancing charges
Annual investment
690 £
allowance
688 £ 689 £
Full expensing
Machinery and plant 691 £ 692 £
–
super-deduction
Machinery and plant 693 £ 694 £
– special rate allowance
Machinery and plant 695 £ 700 £
–
special rate pool
Machinery and plant 705 £ 710 £
–
main pool
Structures and
711 £
buildings
Business premises 715 £ 720 £
renovation
Other allowances
725 £ 730 £
and charges
**----- End of picture text -----**
CT600 (2025) Version 3 (Substitute) (IRIS) Page 8 (RAYLE001LC) UTTCRPLHQR6MJTZSSPBSVAD2YN43Z56A ## Allowances and charges in the calculation of trading profits and losses – continued ||**Capital allowances**|**Capital allowances**|**Capital allowances**|**Capital allowances**|**Capital allowances**|||||||||**Disposal**|**Disposal**|**value**|**value**||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**Electric vehicle**
**charge-points**|**713**|£||||||||||||**714**|£||||||||||||| |**Enterprise zones**|**721**|£||||||||||||**722**|£||||||||||||| |**Zero-emission**
**goods vehicles**|**723**|£||||||||||||**724**|£||||||||||||| |**Zero-emission**|**726**|£||||||||||||**727**|£||||||||||||| |**cars**|||||||||||||||||||||||||||| ## Allowances and charges not included in the calculation of trading profits and losses ||**Capital allowances**|**Capital allowances**|**Capital allowances**|**Capital allowances**|**Capital allowances**|||||||||**Balancing charges**|**Balancing charges**|**Balancing charges**|**Balancing charges**|**Balancing charges**|||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**Annual investment**
**allowance**|**735**|£|||||||||||||||||||||||||| |**Structures and**
**buildings**|**736**|£|||||||||||||||||||||||||| |**Full expensing**|**733**|£||||||||||||**734**|£||||||||||||| |**Business premises**
**renovation**|**740**|£||||||||||||**745**|£||||||||||||| |**Machinery and plant**
**– super-deduction**|**741**|£||||||||||||**742**|£||||||||||||| |**Machinery and plant**
**– special rate allowance**|**743**|£||||||||||||**744**|£||||||||||||| |**Other allowances**
**and charges**|**750**|£||||||||||||**755**|£||||||||||||| ||**Capital allowances**|||||||||||||**Disposal**||**value**|||||||||||| |**Electric vehicle**
**charge-points**|**737**|£||||||||||||**738**|£||||||||||||| |**Enterprise zones**|**746**|£||||||||||||**747**|£||||||||||||| |**Zero-emission**
**goods vehicles**|**748**|£||||||||||||**749**|£||||||||||||| |**Zero-emission**|**751**|£||||||||||||**752**|£||||||||||||| |**cars**|||||||||||||||||||||||||||| CT600 (2025) Version 3 (Substitute) (IRIS) Page 9 (RAYLE001LC) UTTCRPLHQR6MJTZSSPBSVAD2YN43Z56A Qualifying expenditure |**760 Machinery and plant on which first**
**year allowance is claimed**
£
0
0
•
**765 Designated environmentally friendly**
**machinery and plant**
£
0
0
•
**770 Machinery and plant on long-life**
**assets and integral features**
£
0
0
•
**771 Structures and buildings**
£
0
0
•
**772 Machinery and plant**
**– super-deduction**
£
0
0
•
**773 Machinery and plant**
**– special rate allowance**
£
0
0
•
**775 Other machinery and plant**
£
0
0
•|0|0| |---|---|---| ||0|0| ## **Losses, deficits and excess amounts** Amount arising ||**Amount**|**Amount**||||||||||||**Maximum available**|**Maximum available**|**Maximum available**|**Maximum available**|**Maximum available**|**for surrender**|**for surrender**|**for surrender**|**for surrender**|||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||||||||||**as group relief**|||||||||||||| |**Losses of trades**
**carried on wholly**|**780**|£||||||||||||**785**|£||||||||||||| |**or partly in the UK**
**Losses of trades**|**790**|£|||||||||||||||||||||||||| |**carried on wholly**|||||||||||||||||||||||||||| |**outside the UK**|||||||||||||||||||||||||||| |**Non-trade deficits**|**795**|£||||||||||||**800**|£||||||||||||| |**on loan relationships**|||||||||||||||||||||||||||| |**and derivative contracts**|||||||||||||||||||||||||||| |**UK property**
**business losses**|**805**|£||||||||||||**810**|£||||||||||||| |**Overseas property**
**business losses**|**815**|£|||||||||||||||||||||||||| |**Losses from**
**miscellaneous**|**820**|£|||||||||||||||||||||||||| |**transactions**|||||||||||||||||||||||||||| |**Capital losses**|**825**|£|||||||||||||||||||||||||| |**Non-trading losses on**
**intangible fixed assets**|**830**|£||||||||||||**835**|£||||||||||||| ## Excess amounts ||**Amount**|**Amount**||||||||||||**Maximum available**|**Maximum available**|**Maximum available**|**Maximum available**|**Maximum available**|**for surrender**|**for surrender**|**for surrender**|**for surrender**|||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||||||||||**as group relief**|||||||||||||| |**Non-trade capital**
**allowances**||||||||||||||**840**|£||||||||||||| |**Qualifying donations**||||||||||||||**845**|£||||||||||||| ||||||||||||||||||||||||||||| |**Management expenses**|**850**|£||||||||||||**855**|£||||||||||||| ||||||||||||||||||||||||||||| CT600 (2025) Version 3 (Substitute) (IRIS) Page 10 (RAYLE001LC) UTTCRPLHQR6MJTZSSPBSVAD2YN43Z56A **Northern Ireland information** |**856 **|**Amount of group relief claimed which relates to NI trading**
**losses used against rest of UK/mainstream profits**|£||||||||||||•|0|0|| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**857 **|**Amount of group relief claimed which relates to NI trading**
**losses used against NI trading profits**|£||||||||||||•|0|0|| |**858 **|**Amount of group relief claimed which relates to rest of**
**UK/mainstream losses used against NI trading profits**|£||||||||||||•|0|0|| ## **Overpayments and repayments** Small repayments **860 Do not repay sums of** £ • 0 0 **or less.** **Read the overpayments and repayments section of the Company Tax Return Guide for specific guidance on when and how to make an entry in this box.** ## Repayments for the period covered by this return |**865**|**Repayment of Corporation Tax**|£||||||||||||•| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||||||||||| |**870**|**Repayment of Income Tax**|£||||||||||||•| |||||||||||||||| |**875**|**Payable Research and Development tax credit**|£||||||||||||•| |||||||||||||||| |**880**|**Payable Research and Development expenditure credit**|£||||||||||||•| |||||||||||||||| |**885**|**Payable creatives tax credit**|£||||||||||||•| |||||||||||||||| |**886**|**Payable Audio-Visual expenditure credit and**|£||||||||||||•| ||**Video Games expenditure credit**|||||||||||||| |**890**|**Payable land remediation or life assurance company**
**tax credit**|£||||||||||||•| |**895**|**Payable capital allowances first-year tax credit**|£||||||||||||•| ## Surrender of tax refund within group ||**Including surrenders under the Instalment Payments Regulations**|**Including surrenders under the Instalment Payments Regulations**|||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**900 **|**The following amount is to be surrendered**|£||||||||||||||•|||| ||**Put an ‘X’ in the appropriate boxes below**||||||||||||||||||| ||**the joint Notice is attached**|**905**|||||||||||||||||| ||**or**||||||||||||||||||| ||**will follow**|**910**|||||||||||||||||| ||||||||||||||||||||| |**915**|**Please stop repayment of the following amount**|£||||||||||||||•|||| ||**until we send you the Notice**||||||||||||||||||| CT600 (2025) Version 3 (Substitute) (IRIS) Page 11 **(RAYLE001LC) UTTCRPLHQR6MJTZSSPBSVAD2YN43Z56A** ## Bank details (for a person to whom a repayment is to be made) **920 Name of bank or building society** - **925 Branch sort code** **930 Account number 935 Name of account** **940 Building society reference** ## Payments to a person other than the company - **943 Put an ‘X’ in box 943 if there is a R&D payable credit and one of the conditions listed in the CT600 Guide is applicable** - **945 Complete the authority below if you want the repayment to be made to a person other than the company I, as** (enter status – for example, company secretary, treasurer, liquidator or authorised agent) **950 of** (enter company name) - **955 authorise** (enter name) - **960 of address** (enter address) - **965 Nominee reference** ## **to receive payment on company’s behalf** - **970 Name** ## **Declaration** ## **Declaration** I declare that the information I have given on this Company Tax Return and any supplementary pages is correct and complete to the best of my knowledge and belief. I understand that giving false information in the return, or concealing any part of the company’s profits or tax payable, can lead to both the company and me being prosecuted. - **975 Name** ## MR D SMITH - **980 Date** DD MM YYYY 24/06/2025 - **985 Status** ## DIRECTOR CT600 (2025) Version 3 (Substitute) (IRIS) Page 12 (RAYLE001LC) UTTCRPLHQR6MJTZSSPBSVAD2YN43Z56A **Company Tax Return – supplementary page Charities and Community Amateur Sports Clubs (CASCs) CT600E (2015) Version 3 for accounting periods starting on or after 1 April 2015** ## **Guidance** Guidance about when and how to complete this supplementary page can be found in the CT600 Guide. For further information read _What supplementary pages do I need to complete and include as part of the Company Tax Return?_ to find out what supplementary pages you need to complete. Also, read the _Important points about all supplementary pages_ and _CT600E – Charities and Community Amateur Sports Clubs (CASCs)_ for further guidance about completing this supplementary page. ## **Company information** **----- Start of picture text -----**
E1 Company name
Rayleigh Vineyard
(name of charity or CASC)
E2 Tax reference
1 8 5 7 0 2 3 4 8 9
Period covered by this supplementary page (cannot exceed 12 months)
E3 from DD MM YYYY
0 1 0 1 2 0 2 4
E4 to DD MM YYYY
3 1 1 2 2 0 2 4
**----- End of picture text -----**
## Claims to exemption ( **this section should be completed in all cases)** **----- Start of picture text -----**
Charity/CASC repayment reference E5
Charity Commission registration number, or E10 1152620
OSCR number (if applicable)
Put an ‘X’ in the relevant box if during the period covered by these supplementary pages:
The company was a charity/CASC and is claiming E15 X
exemption from all tax on all or part of its income
and gains (Also put an ‘X’ in box E15 if the company
was a charity/CASC but had no income or gains in the period)
All income and gains are exempt from tax and have been, E20 X
or will be, applied for charitable or qualifying purposes only
Some of the income and gains may not be exempt or have E25
not been applied for charitable or qualifying purposes only,
and I have completed form CT600
I claim exemption from tax
Name
E30
Status
E35
Date DD MM YYYY
E40
**----- End of picture text -----**
CT600E(2015) Version 3 HMRC 04/15 Page 1 (RAYLE001LC) UTTCRPLHQR6MJTZSSPBSVAD2YN43Z56A Repayments **To make a repayment claim for the period covered by these supplementary pages, please register and enrol to use the Charities Online service. See CT600 guide for further information.** **Put an ‘X’ in the box if during the period covered by these supplementary pages you have over claimed tax. E45** ## Information required |rmation required|rmation required|rmation required|rmation required|rmation required|rmation required|rmation required|rmation required|rmation required|rmation required|rmation required|rmation required|rmation required|rmation required||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**Enter details of any income received from the following sources, claimed as exempt from tax in the hands of**||||||||||||||**the**|||| |**charity/CASC. Enter the figure included in the charity’s/CASC’S accounts for**|||||**the period**|||**covered by**|||**this**|**return.**|||||| |**Non-exempt amounts should be entered on form CT600 in**|**the appropriate**||||**boxes.**||||||||||||| |**Type of income**
**Amount**|||||||||||||||||| |**Enter total turnover from exempt charitable**
**trading activities**|**E50**|£||||||||||||•|0|0|| |**Investment income – exclude any amounts included on**
**form CT600**|**E55**|£||||||||||||•|0|0|| |**UK land and buildings – exclude any amounts included**
**on form CT600**|**E60**|£||||||||||||•|0|0|| |**Gift Aid – exclude any amounts included on form CT600**|**E65**|£||||||||||||•|0|0|| |**From other charities – exclude any amounts included**
**on form CT600**|**E70**|£||||||||||||•|0|0|| |**Gifts of shares or securities received**|**E75**|£||||||||||||•|0|0|| ||||||||||||||||||| |**Gifts of real property received**|**E80**|£||||||||||||•|0|0|| ||||||||||||||||||| |**Other sources (not included above)**|**E85**|£||||||||||||•|0|0|| ||||||||||||||||||| |**Total of boxes E50 to E85**|**E90**|£||||||||||||•|0|0|| |**Enter details of expenditure as shown in the charity’s/CASC’s accounts for the period covered by these**|||||||||||||||||| |**supplementary pages**|||||||||||||||||| |**Type of expenditure**
**Amount**
**Trading costs in relation to exempt charitable activities**
**(in box E50)**
£
0
0
•
**E95**
**UK land and buildings costs in relation to exempt**
**charitable activities (in box E60)**
£
0
0
•
**E100**
**All general administration/governance costs**
£
0
0
•
**E105**
**All grants and donations made within the UK**
£
0
0
•
**E110**
**All grants and donations made outside the UK**
£
0
0
•
**E115**
**Other expenditure not included above, or not used in**
**calculating figures entered on the form CT600**
£
0
0
•
**E120**
**Total of boxes E95 to E120**
£
0
0
•
**E125**|**Type of expenditure**
**Amount**
**Trading costs in relation to exempt charitable activities**
**(in box E50)**
£
0
0
•
**E95**
**UK land and buildings costs in relation to exempt**
**charitable activities (in box E60)**
£
0
0
•
**E100**
**All general administration/governance costs**
£
0
0
•
**E105**
**All grants and donations made within the UK**
£
0
0
•
**E110**
**All grants and donations made outside the UK**
£
0
0
•
**E115**
**Other expenditure not included above, or not used in**
**calculating figures entered on the form CT600**
£
0
0
•
**E120**
**Total of boxes E95 to E120**
£
0
0
•
**E125**|**Type of expenditure**
**Amount**
**Trading costs in relation to exempt charitable activities**
**(in box E50)**
£
0
0
•
**E95**
**UK land and buildings costs in relation to exempt**
**charitable activities (in box E60)**
£
0
0
•
**E100**
**All general administration/governance costs**
£
0
0
•
**E105**
**All grants and donations made within the UK**
£
0
0
•
**E110**
**All grants and donations made outside the UK**
£
0
0
•
**E115**
**Other expenditure not included above, or not used in**
**calculating figures entered on the form CT600**
£
0
0
•
**E120**
**Total of boxes E95 to E120**
£
0
0
•
**E125**| |---|---|---| ||0|0| CT600E(2015) Version 3 Page 2 HMRC 04/15 (RAYLE001LC) UTTCRPLHQR6MJTZSSPBSVAD2YN43Z56A ## Information required ## **Charity/CASC assets** |**Charity/CASC assets**|**Charity/CASC assets**|**Charity/CASC assets**|**Charity/CASC assets**||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**Disposals in period**|||||||||||||**Held at the**|||**end of the period**|||||| |**(total consideration received)**|||||||||||||**(use accounts figures)**||||||||| |**Tangible fixed**
**E130**
£|||||||||||||**E135**|£|||||||| |**assets**|||||||||||||||||||||| |**UK investments**
**E140**
£|||||||||||||**E145**|£|||||||| |**(excluding**|||||||||||||||||||||| |**controlled companies)**|||||||||||||||||||||| |**Shares in,**
**E150**
£|||||||||||||**E155**|£|||||||| |**and loans to,**|||||||||||||||||||||| |**controlled companies**|||||||||||||||||||||| |**Overseas**
**E160**
£|||||||||||||**E165**|£|||||||| |**investments**|||||||||||||||||||||| |**Loans and non-trade debtors**|||||||||||||**E170**|£|||||||| ||||||||||||||||||||||| |**Other current assets**|||||||||||||**E175**|£|||||||| ||||||||||||||||||||||| |**Qualifying investments and loans**|||||||||||||**E180**||||||||| |_Applies to charities only. See CT600 Guide_|||||||||||||||||||||| |**Value of any non-qualifying investments and loans**|||||||||||||**E185**|£|||||||| |_Applies to charities only. See CT600 Guide_|||||||||||||||||||||| |**Number of subsidiary or associated companies the charity**|||||||||||||**E190**||||||||| |**controls at the end of the period. Exclude companies that**|||||||||||||||||||||| |**were dormant throughout the period**|||||||||||||||||||||| CT600E(2015) Version 3 HMRC 04/15 Page 3