**Charity registration number 1159948**
**Company registration number 09335452 (England and Wales)**
## **HOME-START KERNOW**
**ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022**
## **HOME-START KERNOW**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Trustees**|M Gould||
|---|---|---|
||P J Thornton||
||W D Trotter||
||J Law||
||A Cairns|(Appointed 27 May 2022)|
||P Hastings|(Appointed 22 July 2022)|
|**Charity number**|1159948||
|**Company number**|09335452||
|**Registered office**|Bodmin Family Hub||
||83 Fore Street||
||Bodmin||
||Cornwall||
||United Kingdom||
||PL31 2JB||
|**Independent examiner**|Matthew Webb||
||Azets Audit Services||
||Unit A, Woodlands Court||
||Truro Business Park||
||Truro||
||Cornwall||
||United Kingdom||
||TR4 9NH||
|**Bankers**|HSBC||
||17 Boscawen Street||
||Truro||
||Cornwall||
||United Kingdom||
||TR1 2QZ||
||Barclays Bank||
||14 King St||
||Truro||
||United Kingdom||
||TR1 2RB||
## **HOME-START KERNOW**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 5|
|Statement of trustees' responsibilities|6|
|Independent examiner's report|7|
|Statement of financial activities|8|
|Balance sheet|9|
|Notes to the financial statements|10 - 18|
## **HOME-START KERNOW**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
The trustees present their annual report and financial statements for the year ended 31 March 2022.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "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**
Home-Start believes that children need a happy and secure childhood and that parents play the key role in giving their children a good start in life and helping them achieve full potential.
We also believe that the best people to help parents are other parents, who have themselves experience of bringing up children and are able to provide the kind of support that only another parent who has 'been there' can.
Our service is provided by trained and supported volunteers who give flexible, confidential support to families in their own homes specific to their individual needs. Volunteers help by:
- Visiting families at home once a week for as long as the family needs them
- Working with groups to provide safe, non-judgemental support
- Offering emotional support to help parents find ways of coping
- Playing with children, listening, reading, having fun together
- Providing practical help, with budgeting, shopping, cooking, getting to appointments
- Encouraging parents to get out and about
- Helping parents access advice and local resources
## **Public Benefit**
The Trustees confirm that they have complied with their duties to have due regard to the Charity Commission's general guidance on public benefit. References have been made in this report as to how public benefit has been promoted through the support provided to families.
- 1 -
## **HOME-START KERNOW**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **Achievements and performance**
## **Introduction**
In this, Homestart Kernow’s 20th year of supporting families in Cornwall, we faced the continuing challenges of working with covid-19. The restrictions in the early part of 2022 meant that we had to continually review our Health and Safety and Risk Assessments to ensure we were operating within government guidelines whilst continuing to meet he needs of our families.
We continued to support families across Cornwall throughout the pandemic, virtually and face to face where safe through our social media, individual meet ups and in groups. We supported families with our fantastic peer support volunteers and we adapted our volunteer preparation course so that we could continue to train volunteers and match them with families.
Our staff team worked so hard to support families and develop different ways of working to ensure effective support and training were delivered. Our funders were very understanding and allowed great flexibility in the delivery of our services. There were times when we had to adapt the delivery and extend funding time periods due to the everchanging world that was covid.
We streamlined our office accommodation, as with staff working from home, less office space was needed and we were able to access free space for some meetings and staff get togethers.
## **Partnerships and funding**
Our Chief Executive Debbie worked hard to generate funding from more diverse sources and developed a range of partnerships with organisations in order for us to access partnership funding.
We were successful in a joint bid to the Governments Contain Outbreak Management Fund as a partner in Future: Hope, a not for profit alliance of small voluntary sector organisations working with children and families across Cornwall. Alongside this we were able to secure significant funding from Cornwall Councils Supporting Families Transformation Grant that funded a pilot project to develop and deliver place-based peer support within Family Hubs across Cornwall.
Along with other grants from; Henry Smith, Garfield Weston, Children in need, The Postcode Lottery, Persimmons Homes, Cornwall Community Foundation, Cornwall Women’s Fund , The Big Lottery and the Royal Naval Fund, this timely funding enabled us to review, re-design and develop the services we deliver and to extend our reach to the whole of Cornwall and the Isles of Scilly.
The service re-design included a new Single Point of Contact to help families access our services more easily, increased web based information, support and advice, focused early support while families waited for a volunteer to be matched , on-going home visiting support and a range of groups offered to meet local identified need.
We consulted with the staff team and developed new roles to enable us to deliver our new service model. This led to the recruitment of a variety of new roles including a full-time Business Support Administrator, Communication & Engagement Lead role, a Peer support development lead worker, three Peer Support Development Workers and three Group Engagement/ Family Liaison Workers. We recruited three of our peer support volunteers into paid roles within Home-start Kernow during this process.
Jayne, Helen and Julie moved on during the re-design process and we wish them well in their new endeavours and thank them sincerely for their hard work during the years they were with us.
The new team of ten have worked well together to plan, develop and deliver the services to meet the new range of funding expectations and continue to be excited about future opportunities to develop the support we offer further.
As well as the Team, the Trustees worked hard during the year to build the trustee board with specific skills needed within the governance of the charity. Developing effective governance within our work and focusing on what we needed to achieve from our previous strategic plan. Through meetings and workshops we were able to work with staff to develop a new look service that has the core principles of Home-Start at its heart and will be able to take us into the future to support as many families as we can across Cornwall.
- 2 -
## **HOME-START KERNOW**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **Volunteers**
Our volunteers have been amazing during this difficult year and whilst some of them took the opportunity to move onto new challenges we have continued to recruit new volunteers and currently have 64 trained volunteers supporting families at home, supporting delivery of our group work and supporting health workers at baby clinics.
As we were not able to hold face to face volunteer events for volunteer week in June the trustees made ‘Thank you’ calls to all volunteers. These calls seemed to be well received and were important in the absence of face to face get togethers.
We did manage to hold our annual Christmas lunch for volunteers which was held at the Penhale Round at Fraddon just as the covid guidance changed again. The lunch was very much enjoyed and a great opportunity for new staff, volunteers and trustees to get to know each other.
## **Funders**
During this year we were funded by: The Big lottery, Garfield Weston, Henry Smith, Persimmons homes, The Postcode lottery, Children in Need, Comic Relief , The Contain Outbreak Management Fund , Cornwall Council Supporting Families Transformation Fund , Elm grant trust, Liza and Becca’s VIP prizes, Tesco Community Fund, Argos-Sainsburys, Persimmons homes, Barratt Homes , Cornwall Women’s Fund , Cornwall Community Build Back Better Fund , Trisha Hewitt Marketing and Communications, Arnold Clarke and the Royal Naval Fund.
- We also had the following items donated for our families,
- Nappies donated by Waitrose,
- BBC Tiny Happy People goody bags,
- BT OPEN REACH staff donated wonderful gifts for families for Christmas again in this year
- Toy boxes for outdoor play
Its always wonderful to receive such items and the families are delighted with the items they are given. They really make a difference to families.
## **Thanks**
We have so many people who support our work both with funding, gifts and time they give to the charity. I want to thank all our funders, supporters, donors, volunteers, staff and trustees. The work we do in Cornwall is made possible by the financial donations and gifts you give to us. The time donated and the commitment and hard work of all the staff team. Thank you to all of you for supporting Home- start Kernow.
- 3 -
## **HOME-START KERNOW**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **Financial review**
Financial position
The following funds were brought forward from the previous year:
Unrestricted Funds £66,649 Restricted Funds £47,481 **Total £114,130**
The main sources of income (restricted funds) for 2021/22 were:
|Big Lottery Fund|£49,352|
|---|---|
|Cornwall Council - COMF|£102,000|
|Cornwall Council - supporting families|£146,938|
|Trust and foundations|£69,184|
|**Total**|**£367,474**|
Additional unrestricted income for the year received was:
|Donations - HSK Vols/Trustees|£7,192|
|---|---|
|Trust and foundations|£15,357|
|Bank Interest|£7|
|**Total**|**£22,556**|
|Total Income and Expenditure within the financial ye||
|Total Income|£390,030|
|Expenditure|£240,727|
|Depreciation of Assets|£2,409|
|TOTAL EXPENDITURE|£243,136|
Total Income and Expenditure within the financial year was:
## **Balance of funds at 31 March 2022 £261,024**
|Funds carried forward at the end of the|year were:|
|---|---|
|Unrestricted Funds|£70,784|
|Restricted Funds|£190,240|
|**Balance of funds at 31 March 2022**|**£261,024**|
## **Reserves Policy**
The trustees have set a reserves policy which requires:
a) reserves are maintained at a level which ensures that Home-Start's core activity could continue during a period of unforeseen difficulty
b) a proportion of reserves are maintained in a readily realisable form.
The calculation of the required level of reserves is an integral part of the scheme's planning, budget and forecast cycle and takes into account:
- risks associated with each stream of income and expenditure being different from that budgeted
- planned activity level
- organisation's commitments.
- 4 -
## **HOME-START KERNOW**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
Having considered the risk, activity and commitments of the organisation, the trustees have agreed that the scheme needs to retain a level of reserves of between 3 and 6 months running costs, this does not include restricted fund expenditure which is supported by the allocated funds received.
At 31 March 2022 the charity had unrestricted reserves of £70,784, which falls within the target level. Continuing efforts are being made to maintain this level through new sources of funding, as well as seeking efficiencies to reduce the ongoing running costs in the charity.
## **Structure, governance and management**
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
M Gould
J M Scrimgeour (Resigned 27 April 2022) P J Thornton W D Trotter J Law R W Clarke (Resigned 18 February 2022) A Cairns (Appointed 27 May 2022) P Hastings (Appointed 22 July 2022)
## **Recruitment and appointment of new trustees**
In addition to all the volunteer family visitors Home-Start Kernow also needs to recruit volunteer trustees. A passion for supporting families and an ability to think strategically are important. The trustees' role is to steer the organisation and maintain good governance. Our appointment process follows the advice from the Charity Commission and Home-Start UK (to whom we are affiliated). Home-Start Kernow has its own independent management board as a registered charity and company limited by guarantee but we are supported by the national organisation who provide policies and guidance. New trustees receive induction from the chair and have access to a wide range of information from the Home-Start UK intranet. We advertise vacancies in the local media and more information can be found on our website.
The trustees' report was approved by the Board of Trustees.
## M.A.Gould
M.A.Gould (Jan 23, 2023 10:32 GMT) .............................. M Gould
## **Trustee**
Jan 23, 2023 Date: .............................................
- 5 -
## **HOME-START KERNOW**
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
The trustees, who are also the directors of Home-Start Kernow for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United 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 affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
- 6 -
## **HOME-START KERNOW**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HOME-START KERNOW**
I report to the trustees on my examination of the financial statements of Home-Start Kernow (the charity) for the year ended 31 March 2022.
## **Responsibilities and basis of report**
As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).
Having satisfied myself that the financial statements of the charity 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 the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
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 that in any material respect:
- 1 accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
- 2 the financial statements do not accord with those records; or
- 3 the financial statements 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 financial statements 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 financial statements to be reached.
## **Matthew Webb BA (Hons) BFP FCA**
Azets Audit Services Unit A, Woodlands Court Truro Business Park Truro Cornwall TR4 9NH United Kingdom
Dated: .........................
- 7 -
## **HOME-START KERNOW**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2022**
**2022**
**Notes**
**£**
**£**
**Income from:**
Donations and legacies
**2**
7,192
-
Charitable activities
**3**
15,357
367,474
Investments
**4**
7
-
**Total income**
22,556
367,474
**Expenditure on:**
Charitable activities
**5**
18,421
224,715
**Net income for the year/**
**Net movement in funds**
4,135
142,759
Fund balances at 1 April 2021
66,649
47,481
**Fund balances at 31 March**
**2022**
70,784
190,240|**Total Unrestricted**
**Restricted**
**funds**
**funds**
**2022**
**2021**
**2021**
**£**
**£**
**£**
7,192
3,982
-
382,831
41,538
154,223
7
9
-
390,030
45,529
154,223
243,136
9,184
163,029
146,894
36,345
(8,806)
114,130
30,304
56,287
261,024
66,649
47,481|**Total**
**2021**
**£**
3,982
195,761
9|
|---|---|---|
|||199,752|
|||172,213|
|||27,539
86,591|
|||114,130|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
- 8 -
## **HOME-START KERNOW**
## **BALANCE SHEET**
## _**AS AT 31 MARCH 2022**_
|**Notes**
**Fixed assets**
Tangible assets
**9**
**Current assets**
Debtors
**10**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**11**
Net current assets
**Total assets less current liabilities**
**Income funds**
Restricted funds
**12**
Unrestricted funds|**2022**
**£**
2,313
267,379
269,692
(12,822)|**£**
4,154
256,870
261,024
190,240
70,784
261,024|**2021**
**£**
180
126,656
126,836
(16,928)|**£**
4,222
109,908|
|---|---|---|---|---|
|||||114,130|
|||||47,481
66,649|
|||||114,130|
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2022.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
Jan 23, 2023
The financial statements were approved by the Trustees on .........................
## M.A.Gould
.............................. M.A.Gould (Jan 23, 2023 10:32 GMT)
M Gould **Trustee**
## **Company registration number 09335452**
- 9 -
## **HOME-START KERNOW**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **1 Accounting policies**
## **Charity information**
Home-Start Kernow is a private company limited by guarantee incorporated in England and Wales. The registered office is Bodmin Family Hub, 83 Fore Street, Bodmin, Cornwall, PL31 2JB, United Kingdom.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 and "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)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. In making their assessment, the directors have considered the impact the COVID-19 pandemic on the charity’s ability to continue as a going concern. There are no material uncertainties which may create significant doubt over the charity’s ability to continue as a going concern.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
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.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
## **1.4 Income**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
## **1.5 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.
- 10 -
## **HOME-START KERNOW**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **1 Accounting policies**
## **(Continued)**
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.
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost less accumulated depreciation and accumulated impairment losses. Cost includes the original purchase price, costs directly attributable to bringing the asset to its working condition for its intended use, dismantling and restoration costs and borrowing costs capitalised.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Plant and equipment
25% straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
## **1.7 Impairment of fixed assets**
At each reporting end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
The recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss.
Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.
## **1.8 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
- 11 -
## **HOME-START KERNOW**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **1 Accounting policies**
## **(Continued)**
## **1.9 Financial instruments**
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## _**Basic financial liabilities**_
Basic financial liabilities including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
## **1.10 Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **1.11 Employee benefits**
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## **1.12 Retirement benefits**
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
- 12 -
## **HOME-START KERNOW**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **2 Donations and legacies**
|||**Unrestricted**|Unrestricted|
|---|---|---|---|
|||**funds**|funds|
|||**2022**|2021|
|||**£**|£|
||Donations and gifts|7,192|3,982|
|**3**|**Charitable activities**|||
|||**Charitable**|**Charitable**|
|||**activities**|**activities**|
|||**2022**|**2021**|
|||**£**|**£**|
||Performance related grants|382,831|195,761|
||Analysis by fund|||
||Unrestricted funds|15,357|41,538|
||Restricted funds|367,474|154,223|
|||382,831|195,761|
## **4 Investments**
||**Unrestricted**|Unrestricted|
|---|---|---|
||**funds**|funds|
||**2022**|2021|
||**£**|£|
|Interest receivable|7|9|
- 13 -
## **HOME-START KERNOW**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **5 Charitable activities**
||**Charitable**|**Charitable**|
|---|---|---|
||**activities**|**activities**|
||**2022**|**2021**|
||**£**|**£**|
|Staff costs|189,207|112,175|
|Depreciation and impairment|2,409|2,214|
|Insurance|948|908|
|Telephone|5,181|6,693|
|Postage and stationery|2,850|600|
|Advertising|444|3,767|
|Outsourced resources|7,878|8,367|
|Co-ordinator expenses|10,048|2,003|
|Volunteer expenses|4,778|956|
|Training|4,341|5,377|
|Affiliation fee|3,236|3,138|
|Office costs|3,600|9,604|
|Group activities|320|616|
|Evaluation|-|2,504|
|Building capabilities|1,092|4,014|
|Other charitable expenditure|958|829|
||237,290|163,765|
|Share of governance costs (see note 6)|5,846|8,448|
||243,136|172,213|
|**Analysis by fund**|||
|Unrestricted funds|18,421|9,184|
|Restricted funds|224,715|163,029|
||243,136|172,213|
- 14 -
## **HOME-START KERNOW**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **6 Support costs**
|Independent Examination
Preparation of accounts
Legal and professional
Bookkeeping fees
Analysed between
Charitable activities|**Support**
**costs**
**Governance**
**costs**
**£**
**£**
-
1,500
-
1,500
-
36
-
2,810
-
5,846
-
5,846|**2022**Support costs Governance
costs
**£**
£
£
1,500
-
1,540
1,500
-
1,528
36
-
888
2,810
-
4,492
5,846
-
8,448
5,846
-
8,448|2021
£
1,540
1,528
888
4,492|
|---|---|---|---|
||||8,448|
||||8,448|
## **7 Trustees**
During the year, the following expenses were reimbursed or paid on behalf of Trustees:
M Gould - £345 (2021: £1,051)
There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.
## **8 Employees**
The average monthly number of employees during the year was:
|Employees
**Employment costs**
Wages and salaries
Social security costs
Other pension costs|**2022**
**Number**
8
**2022**
**£**
175,861
8,658
4,688
189,207|**2021**
**Number**
5|
|---|---|---|
|||**2021**
**£**
105,292
3,796
3,087|
|||112,175|
There were no employees whose annual remuneration was more than £60,000.
- 15 -
## **HOME-START KERNOW**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **9 Tangible fixed assets**
|**Cost**
At 1 April 2021
Additions
At 31 March 2022
**Depreciation and impairment**
At 1 April 2021
Depreciation charged in the year
At 31 March 2022
**Carrying amount**
At 31 March 2022
At 31 March 2021
**10**
**Debtors**
**Amounts falling due within one year:**
Prepayments and accrued income
**11**
**Creditors: amounts falling due within one year**
Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income|**Plant and equipment**
**£**
10,651
2,341
12,992
6,429
2,409
8,838
4,154
4,222
**2022**
**2021**
**£**
**£**
2,313
180
**2022**
**2021**
**£**
**£**
3,824
2,524
4,478
11,167
1,190
745
3,330
2,492
12,822
16,928|**Plant and equipment**
**£**
10,651
2,341
12,992
6,429
2,409
8,838
4,154
4,222
**2022**
**2021**
**£**
**£**
2,313
180
**2022**
**2021**
**£**
**£**
3,824
2,524
4,478
11,167
1,190
745
3,330
2,492
12,822
16,928|
|---|---|---|
|||12,992|
|||6,429
2,409|
|||8,838|
|||4,154|
|||4,222|
|||**2021**
**£**
180|
|||**2021**
**£**
2,524
11,167
745
2,492|
|||16,928|
- 16 -
## **HOME-START KERNOW**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **12 Restricted funds**
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
||||**Movement**|**in funds**||**Movement**|**in funds**||
|---|---|---|---|---|---|---|---|---|
||**Balance at**||**Incoming**|**Resources**|**Balance at**|**Incoming**|**Resources**|**Balance at**|
||**1 April 2020**||**resources**|**expended**
**1 April 2021**||**resources**|**expended**|**31 March**|
|||**£**|**£**|**£**|**£**|**£**|**£**|**2022**
**£**|
||Big Lottery||||||||
||Fund|45,211|120,049|(128,094)|37,166|49,352|(62,018)|24,500|
||Trusts &||||||||
||Foundations|1,076|34,174|(34,935)|315|-|(315)|-|
||Garfield||||||||
||Weston|10,000|-|-|10,000|10,000|(18,278)|1,722|
||BHFB|-|-|-|-|1,750|(1,750)|-|
||Henry Smith||||||||
||2021/22|-|-|-|-|30,000|(19,832)|10,168|
||Groundworks/||||||||
||Comic Relief|-|-|-|-|3,888|(3,888)|-|
||Postcode||||||||
||Lottery|-|-|-|-|20,000|(16,634)|3,366|
||COMF|-|-|-|-|102,000|(102,000)|-|
||Supporting||||||||
||families|-|-|-|-|146,938|-|146,938|
||Mellow Mums||||||||
||- Royal Navy||||||||
||Families|-|-|-|-|1,046|-|1,046|
||RN & RM||||||||
||Charity|-|-|-|-|2,500|-|2,500|
|||56,287|154,223|(163,029)|47,481|367,474|(224,715)|190,240|
|**13**|**Analysis of net assets between funds**||||||||
|||**Unrestricted**||**Restricted**|**Total**|Unrestricted|Restricted|Total|
||||**funds**|**funds**||funds|funds||
||||**2022**|**2022**|**2022**|2021|2021|2021|
||||**£**|**£**|**£**|£|£|£|
||Fund balances at 31||||||||
||March 2022 are||||||||
||represented by:||||||||
||Tangible assets||4,154|-|4,154|4,222|-|4,222|
||Current assets/(liabilities)||66,630|190,240|256,870|62,427|47,481|109,908|
||||70,784|190,240|261,024|66,649|47,481|114,130|
- 17 -
## **HOME-START KERNOW**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **14 Related party transactions**
## **Remuneration of key management personnel**
The remuneration of key management personnel is as follows.
||**2022**|**2021**|
|---|---|---|
||**£**|**£**|
|Aggregate compensation|33,165|16,675|
There were no other disclosable related party transactions during the year (2021 - none).
- 18 -
_Board of Trustees Home-Start Kernow Bodmin Family Hub Chestnuts Centre 83 Fore Street Bodmin Cornwall PL31 2JB_
## **PRIVATE AND CONFIDENTIAL**
Azets Audit Services FAO Matt Webb Woodlands Court Truro Business Park TRURO Cornwall TR4 9NH
## Dear Sirs
The following representations are made on the basis of enquiries of management and staff with relevant knowledge and experience such as we consider necessary in connection with your independent examination of the charitable company’s financial statements for the year ended 31 March 2022. These enquiries have included inspection of supporting documentation where appropriate. All representations are made to the best of our knowledge and belief.
## **GENERAL**
1. We acknowledge that the work performed by you is substantially less in scope than an audit performed in accordance with International Standards on Auditing (UK and Ireland) and that you do not express an audit opinion.
2. We confirm that the charitable company qualifies as small in accordance with the conditions set out in chapter 1 of part 15 of the Companies Act 2006.
3. We confirm that the charitable company was entitled to exemption under section 477 of the Companies Act 2006 from the requirement to have its financial statements for the financial year ended 31 March 2022 audited. We also confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476 of the Companies Act 2006.
4. We have fulfilled our responsibilities as directors / trustees, as set out in the terms of your engagement letter dated 8 March 2021 under the Companies Act 2006, for preparing financial statements in accordance with applicable law and United Kingdom Accounting Standards (UK Generally Accepted Accounting Practice), for being satisfied that they give a true and fair view and for making accurate representations to you.
5. All the transactions undertaken by the charitable company have been properly reflected and recorded in the accounting records.
6. All the accounting records and related financial information, including minutes of all management and trustees’ meetings and correspondence with The Charity Commission, have been made available to you for the purpose of your work.
7. The financial statements are free of material misstatements, including omissions.
## **ASSETS AND LIABILITIES**
8. The charitable company has satisfactory title to all assets and there are no liens or encumbrances on the charitable company’s assets, except for those that are disclosed as applicable in the notes to the financial statements.
9. All actual liabilities, contingent liabilities and guarantees given to third parties have been recorded or disclosed as applicable.
10. We have no plans or intentions that may materially alter the carrying value and where relevant the fair value measurements or classification of assets and liabilities reflected in the financial statements.
## **ACCOUNTING ESTIMATES**
11. The methods, data and significant assumptions used by us in making accounting estimates, and their related disclosures, are appropriate to achieve recognition, measurement and disclosure that is reasonable in the context of the applicable financial reporting framework.
## **LOANS AND ARRANGEMENTS**
12. The charitable company has not granted any advances or credits to, or made guarantees on behalf of, directors other than those disclosed in the financial statements.
## **LEGAL CLAIMS**
13. We have disclosed to you all claims in connection with litigation that have been, or are expected to be, received and such matters, as appropriate, have been properly accounted for and disclosed as applicable in the financial statements.
## **LAWS AND REGULATIONS**
14. We have disclosed to you all known instances of non-compliance or suspected non-compliance with laws and regulations whose effects should be considered when preparing the financial statements.
## **RELATED PARTIES**
**15.** Related party relationships and transactions have been appropriately accounted for and disclosed as applicable in the financial statements. We have disclosed to you all relevant information concerning such relationships and transactions and are not aware of any other matters which require disclosure in order to comply with the requirements of company law or accounting standards.
## **SUBSEQUENT EVENTS**
16. All events subsequent to the date of the financial statements which require adjustment or disclosure have been properly accounted for and disclosed as applicable.
## **GOING CONCERN**
17. We believe that the charitable company's financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the charitable company's needs. We have considered a period of twelve months from the date of approval of the financial statements. We believe that no further disclosures relating to the charitable company's ability to continue as a going concern need to me made in the financial statements.
## **GRANTS AND DONATIONS**
18. All grants, donations and other income, the receipt of which is subject to specific terms or conditions, have been notified to you. There have been no breaches of terms or conditions in the application of such income.
Yours faithfully,
## M.A.Gould
M.A.Gould (Jan 23, 2023 10:32 GMT)
Jan 23, 2023
………………………………………… ………………………. On behalf of the Board of Trustees Date Home-Start Kernow
Michelle Gould -Chairperson ………………………………………… Name and Position
## **MINUTES OF MEETING OF THE BOARD OF DIRECTORS OF HOME-START KERNOW**
**HELD ON:** 9th January 2023
**AT:** Online **PRESENT:** MG/DT/PT/JL/PH/JSc
There were produced at the meeting, the accounts for the year ended 31 March 2022.
## IT WAS RESOLVED:-
To approve the accounts and adopt them as final accounts suitable for distribution to the members.
Following approval being sought and received from all members the company being so entitled will file accounts with the Registrar of Companies and the Charity Commission.
Signed: M.A.Gould
M.A.Gould (Jan 23, 2023 10:32 GMT)
> Date: Jan 23, 2023
**Company Tax Return CT600 (2022) 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**|Home-Start Kernow||||||||||||
|||||||||||||||
|**2 **|**Company registration number**||||0|9|3|3|5|4|5|2||
|||||||||||||||
|**3 **|**Tax reference**||5|2|1|0|5|2|5|2|3|6||
|||||||||||||||
|**4 **|**Type of company**|||||||||||8||
|||||||||||||||
## Northern Ireland (NI)
||**Put an ‘X’ in the appropriate boxes below**|**Put an ‘X’ in the appropriate boxes below**||||
|---|---|---|---|---|---|
|**5 **|**NI trading activity**||**6 **|**SME**||
|**7 **|**NI employer**||**8 **|**Special circumstances**||
## About this return
**This is the tax return for the company named above, for the period below 30 from** DD MM YYYY **35 to** DD MM YYYY 0 1 0 4 2 0 2 1 3 1 0 3 2 0 2 2 **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(2022) Version 3
HMRC 04/22
Page 1
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 are 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** – form CT600M
## **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|0||
||||||||||||||||||||||||||||
|**160 **|**Trading losses brought forward set**|**against**|||**trading**||**profits**|||£|||||||||||||•|0|0||
||||||||||||||||||||||||||||
|**165 **|**Net trading profits –**box 155 minus|box 160||||||||£||||||||||||0|•|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(2022) Version 3
Page 2
HMRC 04/22
Income – continued
||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**175 **|**Annual payments not otherwise charged to Corporation Tax**
**and from which Income Tax has not been deducted**||£||||||||||||||•||0|0|||
|**180 **|**Non-exempt dividends or distributions from**
**non-UK resident companies**||£||||||||||||||•||0|0|||
|**185 **|**Income from which Income Tax has been deducted**||£||||||||||||||•||0|0|||
||||||||||||||||||||||||
|**190 **|**Income from a property business**||£||||||||||||||•||0|0|||
||||||||||||||||||||||||
|**195 **|**Non-trading gains on intangible fixed assets**||£||||||||||||||•||0|0|||
||||||||||||||||||||||||
|**200 **|**Tonnage tax profits**||£||||||||||||||•||0|0|||
||||||||||||||||||||||||
|**205 **|**Income not falling under any other heading**||£||||||||||||||•||0|0|||
||||||||||||||||||||||||
|Chargeable gains|||||||||||||||||||||||
||||||||||||||||||||||||
|**210 **|**Gross chargeable gains**||£||||||||||||||•||0|0|||
||||||||||||||||||||||||
|**215 **|**Allowable losses including losses brought forward**||£||||||||||||||•||0|0|||
||||||||||||||||||||||||
|**220 **|**Net chargeable gains**_–_box 210 minus box 215||£|||||||||||||0|•||0|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)**
**and derivative contracts (financial instruments)**|£|||||||||||||•|0|0||
||**brought forward set against non-trading profits**||||||||||||||||||
|**235 **|**Profits before other deductions and reliefs –** net sum of|£||||||||||||0|•|0|0||
||boxes 165 to 205 and 220 minus sum of boxes 225 and 230||||||||||||||||||
|Deductions and reliefs|||||||||||||||||||
||||||||||||||||||||
|**240 **|**Losses on unquoted shares**|£|||||||||||||•|0|0||
||||||||||||||||||||
|**245 **|**Management expenses**|£|||||||||||||•|0|0||
||||||||||||||||||||
|**250 **|**UK property business losses for this or previous**
**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(2022) Version 3
HMRC 04/22
Page 3
Deductions and Reliefs – continued
**----- Start of picture text -----**
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 £ • 0 0
–
total of boxes 240 to 275, 285 and 290
300 Profits before qualifying donations and group relief £ 0 • 0 0
– box 235 minus box 295
305 Qualifying donations £ • 0 0
310 Group relief £ • 0 0
312 Group relief for carried forward losses £ • 0 0
315 Profits chargeable to Corporation Tax £ 0 • 0 0
–
box 300 minus boxes 305, 310 and 312
320 Ring fence profits included £ • 0 0
325 Northern Ireland profits included £ • 0 0
**----- End of picture text -----**
## Tax calculation
Enter how much profit has to be charged and at what rate
||**Financial**
**year (yyyy)**||**Amount of profit**||**Rate of tax**
%||**Tax**|
|---|---|---|---|---|---|---|---|
|**330**|2
0
2
1|**335**|£|**340**|19%|**345**|£
p|
|||**350**|£|**355**||**360**|£
p|
|||**365**|£|**370**||**375**|£
p|
|**380**||**385**|£|**390**||**395**|£
p|
|||**400**|£|**405**||**410**|£
p|
|||**415**|£|**420**||**425**|£
p|
|**Corporation Tax**– total of boxes 345, 360, 375, 395, 410 and 425
**Marginal relief for ring fence trades**
**Corporation Tax chargeable**– box 430 minus box 435
£
•
**430**
£
•
**435**
£
•
**440**
0
0
0
0
0
0||||||||
CT600(2022) Version 3
HMRC 04/22
Page 4
## 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**|£||||||||||||•||||
|||||||||||||||||||
|Calculation of tax outstanding or overpaid||||||||||||||||||
|||||||||||||||||||
|**475 **|**Net Corporation Tax liability – **box 440 minus box 470|£|||||||||||0|•|0|0||
|||||||||||||||||||
|**480 **|**Tax payable on loans and arrangements to participators**|£||||||||||||•||||
|**485 **|**Put an ‘X’ in box 485 if you completed box A70 in the**
**supplementary pages CT600A**|||||||||||||||||
|**490 **|**Controlled Foreign Companies (CFC) tax payable**|£||||||||||||•||||
|||||||||||||||||||
|**495 **|**Bank levy payable**|£||||||||||||•||||
|||||||||||||||||||
|**496 **|**Bank surcharge payable**|£||||||||||||•||||
|||||||||||||||||||
|**500 **|**CFC tax, bank levy and bank surcharge payable**|£||||||||||||•||||
||**–**total of boxes 490, 495 and 496|||||||||||||||||
|**505 **|**Supplementary charge (ring fence trades) payable**|£||||||||||||•||||
|||||||||||||||||||
|**510 **|**Tax chargeable****_–_**total of boxes 475, 480, 500 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|||||||||||||||||
CT600(2022) Version 3
HMRC 04/22
Page 5
## Calculation of tax outstanding or overpaid – continued
|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**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**|**Creative tax credit**|£||||||||||||•||||
|||||||||||||||||||
|**545 **|**Total of Research and Development credit**|£||||||||||||•||||
||**and creative tax credit –**total box 530 to 540|||||||||||||||||
|**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 or**|£||||||||||||•||||
||**creative tax credit payable –**box 545 minus box 525|||||||||||||||||
|**575 **|**Land remediation or life assurance company tax credit payable**|£||||||||||||•||||
||**–**total of boxes 545 and 560 minus boxes 525 and 570|||||||||||||||||
|**580 **|**Capital allowances first-year tax credit payable**|£||||||||||||•||||
||**–** boxes 545, 560 and 565 minus boxes 525, 570 and 575|||||||||||||||||
|**585 **|**Ring fence Corporation Tax included**|£||||||||||||•||||
|||||||||||||||||||
|**586 **|**NI Corporation Tax included**|£||||||||||||•||||
|||||||||||||||||||
|**590 **|**Ring fence supplementary charge included**|£||||||||||||•||||
|||||||||||||||||||
|**595 **|**Tax already paid (and not already repaid)**|£||||||||||||•||||
|||||||||||||||||||
|**600 **|**Tax outstanding**|£||||||||||||•||||
||**–** box 525 minus boxes 545, 560, 565 and 595|||||||||||||||||
|**605 **|**Tax overpaid including surplus or payable credits**|£||||||||||||•||||
||ttl f b 545 560 565 d 595 i 525|||||||||||||||||
- **605 Tax overpaid including surplus or payable credits –** total sum of boxes 545, 560, 565 and 595 minus 525
CT600(2022) Version 3
HMRC 04/22
Page 6
Tax reconciliation – continued
**610 Group tax refunds 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** 0
- **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**
## **Information about enhanced expenditure**
## Research and Development (R&D) or creative enhanced expenditure
|**650 **|**Put an ‘X’ in box 650 if the claim is made by a small or medium-sized**
**enterprise (SME), including a SME subcontractor to a large company**|**Put an ‘X’ in box 650 if the claim is made by a small or medium-sized**
**enterprise (SME), including a SME subcontractor to a large company**|**Put an ‘X’ in box 650 if the claim is made by a small or medium-sized**
**enterprise (SME), including a SME subcontractor to a large company**||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**655 **|**Put an ‘X’ in box 655 if the claim is made by a large company**||||||||||||||||||
|**660**|**R&D enhanced expenditure**|£|||||||||||||•|0|0||
||||||||||||||||||||
|**665**|**Creative enhanced expenditure**|£|||||||||||||•|0|0||
||||||||||||||||||||
|**670 **|**R&D and creative enhanced expenditure**|£|||||||||||||•|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
•
CT600(2022) Version 3
HMRC 04/22
Page 7
**Information about capital allowances and balancing charges** Allowances and charges 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**|**690**|£||||||||||||||||||||||||||
|**Machinery and plant**
**– super-deduction**|
**691**|£||||||||||||**692**|£|||||||||||||
|**Machinery and plant**
**– special rate allowance**|**693**|£||||||||||||**694**|£|||||||||||||
|**Machinery and plant**
**– special rate pool**|**695**|£||||||||||||**700**|£|||||||||||||
|**Machinery and plant**
**– main pool**|**705**|£||||||||||||**710**|£|||||||||||||
|**Structures and**
**buildings**|**711**|£||||||||||||||||||||||||||
|**Business premises**
**renovation**|**715**|£||||||||||||**720**|£|||||||||||||
|**Other allowances**
**and charges**|**725**|£||||||||||||**730**|£|||||||||||||
||**Capital allowances**|||||||||||||**Disposal**||**value**||||||||||||
|**Electric**
**charge-points**|**713**|£||||||||||||**714**|£|||||||||||||
|**Enterprise zones**|**721**|£||||||||||||**722**|£|||||||||||||
|**Zero emissions**
**goods vehicles**|**723**|£||||||||||||**724**|£|||||||||||||
|**Zero emissions**|**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**|£||||||||||||||||||||||||||
|**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**
**charge-points**|**737**|£||||||||||||**738**|£|||||||||||||
|**Enterprise zones**|**746**|£||||||||||||**747**|£|||||||||||||
|**Zero emissions**
**goods vehicles**|**748**|£||||||||||||**749**|£|||||||||||||
|**Zero emissions**|**751**|£||||||||||||**752**|£|||||||||||||
|**cars**||||||||||||||||||||||||||||
CT600(2022) Version 3
Page 8
HMRC 04/22
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(2022) Version 3
Page 9
HMRC 04/22
**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 creative tax 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**
|**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(2022) Version 3
Page 10
HMRC 04/22
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
- **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**
M GOULD M.A.Gould M.A.Gould (Jan 23, 2023 10:32 GMT) **980 Date** DD MM YYYY Jan 23, 2023 **985 Status** DIRECTOR
CT600(2022) Version 3
HMRC 04/22
Page 11
**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 Home-Start Kernow
(name of charity or CASC)
E2 Tax reference
5 2 1 0 5 2 5 2 3 6
Period covered by this supplementary page (cannot exceed 12 months)
E3 from DD MM YYYY
0 1 0 4 2 0 2 1
E4 to DD MM YYYY 3 1 0 3 2 0 2 2
**----- 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 1159948
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 M GOUL D M.A.Gould
M.A.Gould (Jan 23, 2023 10:32 GMT)
Status
E35 DIRECTOR
Date DD MM YYYY
E40 Jan 23, 2023
**----- End of picture text -----**
CT600E(2015) Version 3
HMRC 04/15
Page 1
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
**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**
£
0
0
•
**E50**
**Investment income – exclude any amounts included on**
**form CT600**
£
0
0
•
**E55**
**UK land and buildings – exclude any amounts included**
**on form CT600**
£
0
0
•
**E60**
**Gift Aid – exclude any amounts included on form CT600**
£
0
0
•
**E65**
**From other charities – exclude any amounts included**
**on form CT600**
£
0
0
•
**E70**
**Gifts of shares or securities received**
£
0
0
•
**E75**
**Gifts of real property received**
£
0
0
•
**E80**
**Other sources (not included above)**
£
0
0
•
**E85**
**Total of boxes E50 to E85**
£
0
0
•
**E90**
0
3
0
0
9
3
0
3
0
0
9
3|**Type of income**
**Amount**
**Enter total turnover from exempt charitable**
**trading activities**
£
0
0
•
**E50**
**Investment income – exclude any amounts included on**
**form CT600**
£
0
0
•
**E55**
**UK land and buildings – exclude any amounts included**
**on form CT600**
£
0
0
•
**E60**
**Gift Aid – exclude any amounts included on form CT600**
£
0
0
•
**E65**
**From other charities – exclude any amounts included**
**on form CT600**
£
0
0
•
**E70**
**Gifts of shares or securities received**
£
0
0
•
**E75**
**Gifts of real property received**
£
0
0
•
**E80**
**Other sources (not included above)**
£
0
0
•
**E85**
**Total of boxes E50 to E85**
£
0
0
•
**E90**
0
3
0
0
9
3
0
3
0
0
9
3|**Type of income**
**Amount**
**Enter total turnover from exempt charitable**
**trading activities**
£
0
0
•
**E50**
**Investment income – exclude any amounts included on**
**form CT600**
£
0
0
•
**E55**
**UK land and buildings – exclude any amounts included**
**on form CT600**
£
0
0
•
**E60**
**Gift Aid – exclude any amounts included on form CT600**
£
0
0
•
**E65**
**From other charities – exclude any amounts included**
**on form CT600**
£
0
0
•
**E70**
**Gifts of shares or securities received**
£
0
0
•
**E75**
**Gifts of real property received**
£
0
0
•
**E80**
**Other sources (not included above)**
£
0
0
•
**E85**
**Total of boxes E50 to E85**
£
0
0
•
**E90**
0
3
0
0
9
3
0
3
0
0
9
3|
|---|---|---|
||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**
6
3
1
3
4
2
6
3
1
3
4
2|**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**
6
3
1
3
4
2
6
3
1
3
4
2|**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**
6
3
1
3
4
2
6
3
1
3
4
2|
|---|---|---|
||0|0|
CT600E(2015) Version 3
Page 2
HMRC 04/15
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**|£|||||||||4|1|5|4|
|**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**|£|||||||2|6|9|6|9|2|
||||||||||||||||||||||||||||
|**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