Ora Choir Charity No. 1160228 Company No. 09090039 Trustees, Report and Unaudited Accounts 30 June 2024
Ora Choir Contents Pages Reference and Adininistrative Details Strategic Reports Trustees, Anriual Report Statement of Trustees, Responsibilities Independent Examiner's Report Statement of Financial Activities 4t07 10 Summary Income and Expenditure Account Balance Sheet 11 12 Notes to the Accounts 13to18 Detailed Statement of Financial Activities 19to20 Page I
Ora Choir Reference and Administrative Details Trustees Dame Patricia Hewitt Lizzie Ridding Dr Michelle Castelletti Ms Annamaria Koerling Mark Tatlow Prof Henrietta Bowden-jones Obe Garreth Spillane Principal Office 8 Holyrood Street London SEI 2EL Company Registration Number 09090039 Charity Registration Number 1160228 Independent Examiner Incisive Accounting Limited 52 Grosvenor Gardens London SWIW OAU Page 2
Ora Choir Strategic Report The trustees, who are directors for the purposes of company law, present their strategic report for the year ended 30 June 2024, in compliance with s414C of the Companies Act 2006. The strategic report was approved by the trustees of tlie charity on 18 March 2025 and signed onitsb If by: Dame Patricia Hewitt Trustee Page 3
Ora Cholr Trustee Reports The trustees, who are directors for tlie purposes of coinpany law, present the annual report together with the financial statements of tlie charitable company for the year ended 30 June 2024. The charity name The legal name of the charity is:_ ORA CHOIR The charity is also known by its operating name, ORA Singers and ORA The charity's areas operation and UK charitable registration The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEIV) with charity number 1160228 Legal structure of the charity The charity is constituted as a company limited by guarantee, registered under the Companies Acts . The governing document of the charity is the Memorandum and Articles of Association establishing the company under company legislation. There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law. By operation of law all, trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation. The trustees are all individuals. Objects and activities of the charity The purposes of the charity as set out in its governing document To advance, improve, develop and maintain public education and appreciation of the arts, in particular choral music, by the presentation of concerts and recordings, the commissioning of composers and the support of young musicians. The main activities undertaken in relation to those purposes during the year: Concerts and Recordings: At the start of financial year 2023-2024, ORA Singers released its 10th album, Sanctissima. This disc featured 9 recordings of ORA-commissioned works. It was critically lauded, receiving a 4. review in the Financial Times, and went on to receive the prestigious Preis der deutschen Schallplattenkritik (German Record Critics, Award). Page 4
Ora Choir Trustee Reports This album was supported by a series of festival appearaiices in tlie second half of 2023, including at the Three Choirs Festival, North Norfolk Music Festival and Festival d'Ambronay. December 2023 saw the return of ORA'S annual Classic Christmas concert, with readings by Stephen Fry and the world premiere of Hyndermost of all by celebrated composer Errollyn Wallen. Tlie group also performed a bespoke 12-voice programme for The Dogs Trust carol service. For 2024, ORA introduced its first annual concert series in London. This series of quarterly performances was designed to bring some regularity and structure to the group's performing schedule, helping to cultivate new audiences and supporters. The first of these concerts was ORA Singers, Kings Place debut on 15 March, with a bespoke programme for their Scotland Unwrapped season featuring music both Scottish and English, from King James, reign and the modern~day. Interweaved throughout the programme were excerpts of King James, own eccentric writings, read by Scottish broadcaster Ayesha Hazarika. The concert also featured two world premieres by the young Scottish composers Ninfea Cruttwell-Reade and Electra Perivolaris. This was followed by a self-promoted concert at the Grosvenor Chapel in Mayfair, featuring one of ORA'S most significant commissions to date: a new rendition of the Hippocratic Oath, In primum non nocere, by the acclaimed poet, Grahame Davies CVO, set to music by the renowned composer, Paul Mealor LVO. Commissions & Premieres: During FY 2023-24, ORA Singers gave the world premiere performances of the following pieces: Ninfea Cruttwell-Reade- The Dead- premiered at Kings Place, London: 15 March 2024 Joanna Marsh- All Shall Be Well- concert premiere at North Norfolk Music Festival, 11 August 2023 Paul Mealor- In Primum Non Nocere- premiered at Grosvenor Chapel, London: 18 June 2024 Electra Perivolaris-An end without end- premiered at Kings Place, London: 15 March 2024 Errollyn Wallen- Hyndermost of all- premiered at St Giles in the Fields, London: 15 Dec 2023 ORA also premiered a choral arrangement of Ralph Vaughan Williams, Fantasia on a Theme by Thomas Tallis (arr. Greg Murray) at Gloucester Cathedral for the Three Choirs Festival on 26 July 2023. Support of Young Musicians: ORA Singers, fifth Young Composers Scheme was launched in 2023, providing a comprehensive overview of the elements surrounding choral composition for another 50 students from non-fee-paying schools across the UK. Page 5
Ora Choir Trustee Reports We retained the same mentors as last year followinE POSltive feedback: and believe it is beneficial to build on these relationships as these composers understand the scheme and its objectives. All tlie mentors Iiave previously written for ORA and share that experience to help our students developtheir skills, explore musical ideas, and write a new choral work. The Young Composers, work towards a showcase concert held at the Three Choirs Festival, where an expert Panel of Adjudicators- made up of Paul Mealor, Cecilia McDowall and Nathan James Dearden in 2024- offer feedback and have the unenviable task of choosing a Winner and Runner-up. ORA Singers also inaugurated a new Graduate Composers, Scheme in 2023-24, to provide encouragement and vital employment to outstanding prospects in their early-careers. Five composers were selected to take part and were commissioned to write a reflection on one of three Renaissance works for ORA'S full complement of 18 professional singers, as well as inclusion in our 'lOO Commissions, catalogue. The featured composers and their completed works were: Tomos Owen Jones- Vox in Rama George W. Parris- Nunc Emma Pascoe- The Chopel Jorge Ramos- Munda me Liberty Richardson - Peccavi, quidfaciam tibi Short Summary: This financial year was another successful one for ORA, with a regular programme of concerts and continued progress towards its stated aim of commissioning 100 new works in 10 years. ORA'S work continues to employ a wide range of professional singers, composers, mentors, workshop leaders, recording engineers and engages with amateur musicians and audiences across all age groups. Financial Position: We were able to maintain our official reserve, and we would like to thank all our supporters who enabled us to continue our work in this financial year. Page 6
Ora Choir Trustee Reports In particular, we would like to thank: Cockayne Grants for the Arts Colivinston Charitable Trust D'oyly Carte Charitable Trust Garfield Weston Foundation Garrick Charitable Trust The Headley Trust The Karlsson Jativa Charitable Foundation (Signatur) The Linbury Trust The Michael Bishop Foundation The Symondson Foundation Structure, governance and management The methods used to recruit and appoint new charity trustees Trustee appointments are done in accordance with the charity's governing document. We appointed one new trustee in financial year 2023-24, Garreth Spillane, whose appointment was confirmed on 20 May 2024. Dr Paul Edlin retired as a trustee during this same period. The annual report was approved by the trustees of the charity on 18 March 2025 and signed on its behalf by: Dame Patricia Hewitt Chair & Trustee Page 7
Ora Choir Statement of Trustees Responsibilities The trustees (who are also the directors of Ora Choir for the purposes of company law) are responsible for preparing the trustees, report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations. Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to: select suitable accounting policies and 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 charitable company will continue in business. The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approv he trustees of the charity on 18 March 2025 and signed on its behalf by: Dame Patricia Hewitt Trustee Page 8
Ora Choir Independent Examiners Report Independent Examiner's Report to the trustees of Ora Choir I report to the charity trustees on my examination of the financial statements of Ora Choir for the year ended 30 June 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 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 your charity's financial statements 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 can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe: accounting records were not kept in accordance with section 386 of the 2006 Act ' or the financial statements do not accord with those records; or the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair, view which is not a matter considered as part of an independent examination. or th.e 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. Yasar Khan A.C.A Incisive Accounting Limited 52 Grosvenor Gardens London SWIW OAU 18 March 2025 Page 9
Ora Choir Statement of Financial Activities for the year ended 30 June 2024 Unrestricted funds 2024 Restricted funds Total funds Total funds 2024 2024 2023 Notes Income and endowments from: Donations and legacies Other trading activities 78,071 62,989 75,000 153,071 62,989 116,561 65,403 Total 141,060 75,000 216,060 181,964 Expenditure on: Raising funds Other 17,787 119,213 39,877 24,180 57,664 143,393 46,898 185,283 Total 137,000 64,057 201,057 232,181 Net gains on investments Net income/(expenditure) Transfers between funds 4,060 10,943 15,003 (50,217) Net income/(expenditure) before other gains/(losses) 4,060 10,943 15,003 (50,217) Other gains and losses Net movement in funds 4,060 10,943 15,003 (50,217) Reconciliation of funds: Total funds brought forward 10,475 26,994 37,469 87,686 Total funds carried forward 14,535 37,937 52,472 37,469 Page 10
Ora Choir Summary Income and Expenditure Account for the year ended 30 June 2024 2024 2023 181,964 Income 216,060 Gross income for the year Expenditure 216,060 201,057 181,964 232,181 Total expenditure for the year Net income/(expenditure) before tax for the year 201,057 232,181 15,003 (50,217) Net income /(expenditure )for the year 15,003 (50,217) Page 11
Ora Choir Balance Sheet at 30 June 2024 Company No. 09090039 Notes 2024 2023 Current assets Debtors Cash at bank and in hand 1,450 44,857 46,307 (8,838) 37,469 59,959 59,959 (7,487) 52,472 Creditors: Amount falling due within one year Net current assets 10 Total assets less current liabilities 52,472 37,469 Net assets excluding pension asset or liability Total net assets 52,472 37,469 52,472 37,469 The funds of the charity Restricted funds Restricted income funds 11 37,937 37,937 26,994 26,994 Unrestricted funds General funds 11 14,535 10,475 14,535 10,475 Reserves 11 Total funds 52,472 37,469 These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. For the year ended 30 June 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. Approved by the board on 18 March 2025 And signed on its behalf by: Dame Patricia Hewitt Trustee 18 March 2025 Page 12
Ora Choir Notes to the Accounts for the year ended 30 June 2024 l Accounting policies Basis of preparation The financial statements have been prepared in accordance with 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 I January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Change in basis of accounting or to previous accounts There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years. Fund accounting Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. These are unrestricted funds earmarked by the trustees for particular purposes. These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. These are available for use subject to restrictions imposed by the donor or through terms of an appeal. Designated funds Revaluation funds Restricted funds Income Recognition of income Income is included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability. Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SOFA. Donations and legacies Voluntary income received by way of grants, donations and gifts is included in the the SOFA when receivable and only when the Charity has unconditional entitlement to the income. Tax reclaims on Income from tax reclaims is included in the SOFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on investment assets This includes any gain or loss on the sale of investments. Page 13
Ora Choir Notes to the Accounts Expenditure Recognition of expenditure Expenditure is recogiiised 011 an accruals basis. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs. These are support costs not allocated to a particular activity. Grants payable Governance costs Other expenditure Taxation The charity is exempt from corporation tax on its charitable activities. Trade and other debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash and cash equivalents Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management. Trade and other creditors Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. Pension costs The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in Independently administered funds. Page 14
Ora Choir Notes to the Accounts Receipt of donated goods, facilities and services All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity. 2 Company status The company is a private coinpany limited by guarantee and consequently does not have share capital. 3 Statement of Financial Activities - prior year Unrestricted funds Restricted funds Total funds 2023 2023 2023 Income and endowments from: Donations and legacies Other trading activities 87,061 65,403 29,500 116,561 65,403 Total 152,464 29,500 181,964 Expenditure on: Raising funds Other 46,428 470 46,898 185,283 183,247 2,036 Total 229,675 2,506 232,181 Net income (77,211) 26,994 (50,217) Net income before other gains/(losses) Other gains and losses: Net movement in funds (77,211) 26,994 (50,217) (77,211) 26,994 (50,217) Reconciliation of funds: Total funds brought forward Total funds carried forward 87,685 87,685 10,474 26,994 37,468 4 Income from donations and legacies Unrestricted Restricted Total Total 2024 2023 Donations and legacies 78,071 78,071 75,000 75,000 153,071 153,071 116,561 116,561 5 Income from other trading activities Unrestricted Total Total 2024 2023 Other trading activities 62,989 62,989 62,989 62,989 65,403 65,403 Page 15
Ora Choir Notes to the Accounts 6 Expenditure on raising funds Unrestricted Restricted Total Total 2024 2023 Fundraising trading costs Other trading activities 17,787 17,787 39,877 39,877 57,664 57,664 46,898 46,898 7 Other expenditure Unrestricted Restricted Total Total 2024 2023 Employee costs Motor and travel costs 96,370 509 24,093 120,463 509 152,845 12,116 5,399 5,123 Premises costs 8,315 5,219 8,800 119,213 8,315 5,306 8,800 143,393 General administrative costs 87 Legal and professional costs 9,800 185,283 24,180 8 Staff costs 2024 2023 Salaries and wages Pension costs 79,147 1,228 80,375 79,913 680 80,593 No employee received emoluments in excess of £60,000. 9 Debtors 2024 2023 Trade debtors 1,450 1,450 10 Creditors: amounts falling due within one year 2024 2023 Other taxes and social security Other creditors Accruals 1,650 4,036 1,801 7,487 3,650 3,388 1,800 8,838 Page 16
Ora Choir Notes to the Accounts 11 Movement in funds Incoming resources (including other At l July gains/losses 2023 Resources At 30 June expended 2024 Restricted funds: Restricted income funds: Restricted fund 26,994 75,000 (64,057) 37,937 Total 26,994 75,000 (64,057) 37,937 Unrestricted funds: General funds 10,475 141,060 (137,000) 14,535 Total funds 37,469 216,060 (201,057) 52,472 Purposes and restrictions in relation to the funds: Restricted funds: Restricted fund 12 Analysis of net assets between funds Unrestricted funds Total Net current assets 52,472 52,472 52,472 52,472 13 Reconciliation of net debt At l July 2023 At 30 June 2024 Cash flows Cash and cash equivalents 44,857 44,857 15,102 15,102 59,959 59,959 Net debt 44,857 15,102 59,959 Page 17
Ora Choir Notes to the Accounts 14 Commitments Operating lease commitments Annual commitments under non-cancellable operaling leases are as follows: 2024 Land and buildings 2024 2023 2023 Land and buildings Other Other Operating leases witli expiry date: Pension commitments 2024 2023 The pension cost charge to the company amounted to: 1,228 680 15 Related party disclosures Controlling party The company is limited by guarantee and has no share capital; thus no single party controls the company. Page 18
Ora Choir Detailed Statement of Financial Activities for the year ended 30 June 2024 Unrestricte d funds Restricted funds Total funds 2024 Total funds 2023 2024 2024 Income and endowments from: Donations and legacies Donations and legacies 78,071 78,071 75,000 75,000 153,071 153,071 116,561 116,561 Other trading activities Other trading activities 62,989 62,989 62,989 62,989 65,403 65,403 Total income and endowments 141,060 75,000 216,060 181,964 Expenditure on: Costs of other trading activities Other trading activities 17,787 17,787 39,877 39,877 57,664 57,664 46,898 46,898 Total of expenditure on raising funds 17,787 39,877 57,664 46,898 Employee costs Salaries/wages Pension costs Staff recruitment Artist fees 63,318 982 15,829 246 79,147 1,228 150 79,913 680 120 30 31,950 96,370 7,988 24,093 39,938 120,463 72,252 152,845 Motor and travel costs Travel and subsistence 509 509 12,116 12,116 509 509 Premises costs Rent 8,315 8,315 8,315 8,315 5,399 5,399 General administrative costs, including depreciation and amortisation Bank charges Information and publications Software, IT support and related costs 32 32 630 87 717 330 2,679 2,679 3,620 Stationery and printing Subscriptions Sundry expenses Telephone, fax and broadband 613 613 337 81 81 179 735 735 290 449 449 363 5,219 87 5,306 5,123 Legal and professional costs Page 19
Ora Choir Detailed Statement of Financial Activities Audit/lndependent examination fees Consultancy fees 1,800 1,800 1,800 7,000 8,800 7,000 8,800 8,000 9,800 Total of expenditure of other costs Total expenditure Net gains on investments 119,213 24,180 143,393 185,283 137,000 64,057 201,057 232,181 4,060 10,943 15,003 (50,217) Net income/(expenditure) Net income/(expenditure) before other gains/(losses) Other Gains 4,060 10,943 15,003 (50,217) Net movement in funds 4,060 10,943 15,003 (50,217) Reconciliation of funds: Total funds brought forward 10,475 26,994 37,469 87,686 Total funds carried forward 14,535 37,937 52,472 37,469 Page 20
Ora Choir (UTR: 8863122971) Prepared by: Incisive Accountlng Llmltcd on 11103/2025 at 23:02 IRmark. PKSA2WXHBPZF70YJCXOSXGSNCRCQPMJK Company Tax Return CT600 (2024) Version 3 HM Revenue & Customs for accounting periods starting on or after 1 April 2015 Your Company Tax Return If we send the company a 'Notice' to dellver a Company Tax Retum it has to comply by the filing date or we charge a penalty, even rf there is no tax to pay. A retum includes a Company Tax Relum fomi, any supplemenlary pa es, accounts, computations and any relevant information. The CT600 Guide tells you how the retum must be fomiatted and delivere5. It contains general infomiation you may need to deliver your tum, links to more detailed advice and box-by-box guidance for this form and the supplementary pages. The forms in the CT600 senes set out the information we need and provide a standard format for calculations, coManY information Company name Ora Choir Company reglstration number 09090039 Tax reference 8863122971 Type of company Northern Ireland Put an 'X' in the appropriate box(es) below Nl trading activity SME Nl employer Special circumstances About this return This is Lhe tsx retum for the company named above, for the period below from DDIMMIYYYY 0110712023 30 35 to DDIMM/YYYY 3010612024 Pul an 'X' in the appropriate box(es) below A repayment is due for this retum period 45 Claim or relief affecting an earlier period Making more than one retum for this company now This retum contains estimated figures Company part of a group that is not small 65 Nobce of disclosable avoidance schemes Transfer Pricing Compensating adjustment claimed 70 75 Company qualifies for SME exemption For period 0110712023 to 3010612024 Page 1
Ora Choir (UTR: 8863122971) Ppa by: Incisive Accounting Limited on 1110312025 at 23:02 IRmark. PK5A2WXH8PZF7DYJCXOSXGSNCRCQPMJK About this return - continued Accounts and compulations l attach accounts and computations for tho period to which thls return relates 80 85 l attach accounts and compulalions for a dillerent period 90 If you are not attaching the accounts and computations, explain why PDF accounts attached with explanation Supplementary pages enclosed Loans and arrangements to participators by close companies - fomi CT600A 100 Controlled foreign companies and foreign permanent establishment exemptions, hybrid and other mismatches - form CT600B 105 Group and consortium - fom7 CT600C 110 Insurance - fomi CT600D 1115 Chanties and Community Amateur Sports Clubs (CASCs)- form CT600E ,120 Tonnage Tax - fomi CT600F 125 Northem Ireland - fonn CT600G 130 Cross-border Royalties - fom? CT600H 135 Supplementary charge in respect of ring fence trades - fonn CT6001 140 Disdosure of Tax Avoidance Schemes - fom? CT600J 141 Restituts'on Tax - form CT600K 142 Research and Development- form CT600L 143 Freeports and Investment Zones - form CT600M 144 Residential property developer tax - fom7 CT600N Tax calculation Turnover 145 Total tumover from trade 150 Banks. building societies, insurance companies and other financial concerns put an 'X' in this box if you do not have a recognised tumover and have not made an entry in box 145 Income 155 Trading profits 160 Trading losses brought forward set against trading profits 165 Net trading profits- box 155 minus box 160 170 Bank, building societ or other interest, and profits from non-trading loan rela ionships Put an 'X' in box 172 if the figure In box 170 is net of carrying back a deficit from a later accounting period 172 For period 0110712023 to 3010612024 Page 2
Orn Chr (UTR: 8863122971) PrLpared by. Inclsive Accountlng Llmited on 1110312025 ot 23:02 IRrnark. PKSA2WXHBPZF7DYJCXOSXGSNCRCQPMJK Income - continued Annual payments not olherwise charged to Corporation Tax and from which Income Tax has not been deducted 175 180 Non-exenipt dividends or distiibutions from non-UK resident companies 185 Income from which Income Tax has been deducted 190 Income from a property business 195 Non-trading gains on intangible fixed assets Tonnage Tax profits 205 Income not falling under any other heading Chargeable gains 210 Gross chargeable gains 215 Allowable losses including losses brought forward 220 Net chargeable gains- box 210 minus box 215 Profits before deductions and reliefs 225 Losses brought forward against certain investment income 230 Non-trade deficits on loan relationships (including interest) and derivative contracts (financial instruments) brought forward set against non-trading profits Profits before other deductions and reliefs - net sum of boxes 165 to 205 and 220 minus sum of boxes 225 and 230 235 Deductions and reliefs 240 Losses on unquoted shares 245, Management expenses 250 UK property business losses for this or previous accounting period 255 Capital allowances for the purposes of management of the business 260 Non-trade deficits for this accounting period from loan relationships and derivative contacts (financial instruments) For penod 0110712023 to 3010612024 Page 3
Ora Choir (UTR; 8863122971) Prepared by; Incisive Accountlng Umited on 1110312025 al 23:02 IRmark: PK5A2WXH8PZF7DYJCXOSXGSNCRCQPMJK Deductions and reliefs - continued Carried forward non-trade deficits from loan relationships and derivative contracts (financial instruments) 263 265 Non-trading losses on intangible fixed assets 275 Total trading losses of this or a later accounting period 280 Put an 'X' in box 280 if amounts carried back from later accounting periods are included in box 275 285 Trading losses carried forward and claimed against total profits 290 Non-trade capital allowances 295 Total of deductions and reliefs - lotal of boxes 24010 275, 285 and 290 300 Profits before qualifying donations and group relief- box 235 minus box 295 305 Qualifying donations 310 Group relief 312 Group relief for carried forward losses 315 Profits chargeable to Corporation Tax - box 300 minus boxes 305: 310 and 312 320 Ring fence profits included 325 Northem Ireland profits included 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 claims to be charged at the small companies, aiming marginal rate relief 329 Put an 'X' in box 329 if the compan rate on any part of its profits or Is Enter how much profit has to be charged and at what rate Financial year (yyyy) Rate of tax Amount of profit Tax 3301 335 340 345 350 365 370 375 385 390 395 400 405 410 415 420 425 For period 0110712023 to 3010612024 Page 4
Ora Chr (UTR: 88631 Prepared by: Incisive Ac i) unting Limited on 1110312025 at 23:02 IRmark. PK5A2WXH8PZF7DYJCXOSXGSNCRCQPMJK 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 Reliefs and deductions in terms of tax 445 Community Investment 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 any 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 & 465 Coronavirus support schemes and overpay_ments (see CT600 guide for definitions) 471 Coronavirus Job Retentson Scheme (CJRS) received 472 CJRS entiuement 473 CJRS overpayment already assessed or voluntary disclosed 474 Other coronavirus overpayments Energy levies Energy (Oil and Gas) profits levy (EOGPL) amounts liable 987 Electricity Generator Levy (EGL) exceptional generation receipts Calculation of tax outstanding or over 475 Net Corporation Tax liability - box 440 minus box 470 aid Tax payable on loans and arrangements to participators 485 Put an 'X' in box 485 rf you completed box A70 in the supplementary pages CT600A 49) Controlled Foreign Companies (CFC) tax payable 495 Bank levy payable 496 Bank surcharge payable 497 Residential Propety Developer Tax (RPDT) payable For period 0110712023 to 3010612024 Page 5
Ora Choir (UTR: 8863122971) Preparod by: Incisive Accountin9 Limited on 1110312025 at 23:02 IRmark: PK5A2WXHBPZF7DYJCXOSXGSNCRCQPMJK Calculation of tax outstanding or overpaid - continued CFC tax, bank levy and bank surcharge payable - total of box 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 505 515 Income Tax deducted from gross income included in profits 520 Income Tax repayable to the company 525 Self-assessment of tax payable before restitution tax and coronavirus support scheme overpayments- box 510 minus box 515 526 Coronavirus su minus boxes 4 ort schemes overpayment now due- total of boxes 471 and 474 and473 527 Restitutson tax 528 Self-assessment of tax payable- total of boxes 525, 526 and 527 Tax reconciliation 530 Research and Development credit 535 (Not currenuy used) 540 Creattves tax credit Total of Research and Development credit, and creative tax credit - total box 530 to 540 550 Land remediatson tax credit 555 Life assurance company tax credit Total land remediabon 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 remediats'on or life assurance company tsx credit payable- total of boxes 545 and 560 minus boxes 525 and 570 For period 0110712023 to 3010612024 Page 6
Ora Cholr (UTR. 8863122971) Ppared by: Incisive Accounting Llmlled on 1110312025 at 23:02 IRmafk. PK5A2WXHBPZF7DY)CXOSXGSNCRCQPMJK Tax reconcilialion - continued 52£,ital allowances first-year tax credit payable - boxes 545, 560 and 565 minus boxes 570 and 575 585 Ring fence Corporatlon Tax included Nl Corporation Tax included Ring fence supplementary charge included 595 Tax already paid (and not already repald) 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 tsx refunds surrendered to this company 615 Research and Development expenditure credits surrendered to this company Exporter information During the retum period, did the company export goods andlor 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 625 Number of 51 % group companies Put an 'X in the relevant boxes, if in the penod. the company.. should have made (whether it has or not) instalment payments as a large company under the Corporation Tax (Instalment Payments) Regulatsons 631 should have made (whether it has or not) instalment payments as a very large company under the Corporation Tax (Instalment Payments) Regulatsons 635 is within a group payments arrangement for the period 640 has wntten down or sold intangible assets 645 has made cross-border royalty payments 647 Eat Out to Help Out Scheme: reimbursed discounts included as taxable income For period 0110712023 to 3010612024 Page 7
Ora Choir (UTR: 886312?971) Prepared by: Incisive Accounting Limited on 1110312025 at 23:02 IRrnark: PK5A2WXH8PZF7DYJCXOSXGSNCRCQPMJK Information about enhanced expenditure and tax reliefs Research and Development (R&D)_or creatives enhanced expenditure and tax reliefs 650 Put an 'X' in box 650 If the claim is made by a small or medium-sized enterprise (SME), Including a SN4E subcontractor lo a large company 655 Put an 'X' in box 655 il 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 an additional information form has been submitted 659 R&D expenditure qualifyinq for SME R&D relief , 660 R&D enhanced expenditure 665 Creatives qualifyinq expenditure andlor additional deduction 670 R&D and creative enhanced expenditure - total box 660 and 665 R&D enhanced expenditu of an SME on work subcontracted to it by a large company 675 Vaccine research expenditure Land remediation enhanced ex enditure 685 Enter the total enhanced expenditure Information about capital allowances and balancing chargesldisposal values Allowances and char es in calculation of tradin rofits and losses Capital allowances Balancing charges Annual investment allowance 690 Full expensing 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 Strudures and buildings 711 Business premises renovation 715 720 Other allowances and charges 725 730 For penod 0110712023 to 3010612024 Page 8
Ora Chr (UTR: 886312297I) Prepared by: Inc151ve Accounting LlmltLxI on 1110312025 at 23:02 IRmark. PKSA2WXHBPZF7DYJCXOSXGSNCRCQPMJK Allowances and charges in calculation of trading profits and losses Capital allowances Disposal value Electric charge-points 713 714 Enterprise zones 721 722 Zero emisslons goods vehicles 723 724 Zero emissions cars 726 727 Allowances and charges not included in calculation of trading profits and losses Capital allowances Balancing charges Annual investment allowance 735 Structures and buildings 736 Full expensing 733 734 Business premises renovation 740 745 Machinery and plant - super-deduction 741 742 Machinery and plant - special rate allowance 743 744 Other allowances and charges 750 755 Capital allowances Disposal value Electric charge-points 737 738 Enterprise zones 746 747 Zero emissions goods vehicles 748 749 Zero emissions cars 751 752 For period 0110712023 to 3010612024 Page 9
Ofa Chr (UTR: B863122971) Prepared by: Inclslve Accountin9 Umited on 1110312025 at 23:02 IRrnark, PK5A2WXHBPZF7DYJCXOSI.GSNCRCQPM.JK Qualifying expenditure 760 Machinery and plant on which first year allow8nce Is claimed 765 Designated environnienlally friendly machinery and planl no IEI Machinery and plant on long-life assets and integral features 771 Structures and buildings 772 Machinery and plant- super4eduction 773 Machinery and plant - speclal rate allowance 775 Other machinery and plant Losses, deficits and excess amounts Amount arising Amount Maximum available for surrender as group relief Losses of trades carried on wholly or partly in the UK 780 785 Losses of trades carried on wholly outside the UK 790 Non-trading deficits on loan relationships and derivatsve contracts 795 800 UK property business losses 805 810 Overseas propety business losses 815 Losses from miscellaneous transactions 820 Capital losses 825 Non-trading losses on intangible fixed assets 830 835 Excess amounts Amount Maximum available for surrender as group relief Non-trading capital allowances aualifyinq donations Manaqement expenses 850 855 For period 0110712023 to 3010612024 Page 10
Ofa Chr (UTR: 8863122971) Prepared by: Inclsive Accounting Limiiod on 1110312025 ot 23.02 IRmark: PK5A2WKH8PZnDYJCXOSXGSNCRCQPMJK Northern Ireland information 856 Amount of losses use roup relief claimed which relates to Nl trading against rest of UKJmainstream profits 857 Amount of losses use roup relief claimed which relates to Nl trading against Nl trading profits 858 Amount of group relief claimed which relates to rest of UKlmainstream losses used against Nl trading profits Overpayments and repayments Small repayments 860 Do not repay sums of or less. Read the overpayments and repayments section of the Company Tax Retum 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 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 box(es) below the joint Notsce is attached or 905 will follow 910 915 Please stop repayment of the following amount until we send you the Notice For period 0110712023 to 3010612024 Page11
IRmark. PK_5A2WX.FIBPZF70YJCXOSXGSNCRCQPMJK Ch Chr (UTR: 8863122971) Prepartd bv: Inclslve Accountlfty Umlted on 1110312025 at 23,02 Bank details (for person to whom a repayment is to be made 920 Name of bank or building society 925 Branch sort code t]E] 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 lo be made to a person other than the company I, as (enter status - company secretary, treasurer, liquidator or authorised agent. etc.) 950 of (enter company name) 955 authorise (enter name) of address (enter address) Postcode ,965 Nominee reference to receive payment on company's behalf 970 Name Declaration Declaration I declare that the information I have 9iven on this Company Tax Retum and any supplementary pages is correct and complete to the best of my knowledge and belief. l understand that giving false information in the retum, or concealing any part of the company's profits or tax payable, can lead to both the company and me being prosecuted. 975 Name Dame Patricia Hewitt 980 Date DD/MMIYYYY 1810312025 985 Status Trustee For period 0110712023 to 3010612024 Page 12
Orn Choir (UTR: 8863122971) Prepared by: Incisive Accountin9 Limited on 1110312025 at 23:02 IRmark. PKSA2WXH8PZF70YJCXOSXGSNCRCQPMJK Company Tax Return- supplementary page Charities and Community Amateur Sports Clubs (CASCS) HM Revenue & Customs CT600E (2015) Version 3 for accounting periods starting on or aft8r 1 April 2015 Guidance Guidance about when and how lo complete this supplementary page can be found in the CT600 Guide. For further Information read What supplementary oul what supplementary pages you need to comp ffages do I need lo completo and include as part of the Company Tax Retijrn? to flnd ete. Also. read the Important points about all supplemenlary pages and CT600E- Chanlies and Community Amateur Sports Clubs (CASCS) for further guidance about completing this supplemenlary page. Com an information E1 Company name Ora Cholr E2 Tax reference 8863122971 Period covered by this supplementary page (cannot exceed 12 months) E3 from DD/MM/YYYY 0110712023 E4 1 to DD/MM/YYYY 3010612024 Claims to exemption this section should be completed in all cases CharitylCASC repayment reference E5 Charity Commission re9lStration number. or Scottish Charity number (if applicable) E10 1160228 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 exemption from all tax on all or art of its income and gains (Also put an 'X' in box E1 g if the company was a chantylCASC but had no income or gains in the period) E15 All income and gains are exempt from tax and have been. will be. applied for charitable or qualifying purposes only E20 X Some of the income and gains ma not be exempt or have not been applied for charitab e or quali purposes only. and I have completed form C E25 I daim exemption from tax Name E30 Dame Patricia Hewitt ststus E35 Trustee Date DD/MM/YYYY , E40 1810312025 For period 0110712023 to 3010612024 Page 1
Ora Chthr (ufR: 8863122971) Ppared by: Inclsive Accountlng Limited on 1110312025 Dt 23:02 IRmark. PK5A2WXH8PZf7DYJCXOSXGSNCRCQPMJK Repayments To make a repa ment clalm for the period covered by these supplementary pages, please register and enrol to use the Charities Online service. lee CT600 quide for furtlier Infornialion. Put an 'X' in Ihe box if durinq Ihe period covered by Iheso supplementary paqes 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'slCASC'S accounts for Ihe period covered by this retum. NOnxempl amounts should be entered on the form CT600 in the appropriate boxes. Type of income Amount Enter total turnover from exempt charitable tradlng activitles E50 216,060 Investment income - exclude any amounts included on form CT600 E55 UK land and building - exclude any amounts included on form CT600 E60 Gift Aid - exclude any amounts included on form CT600 E65 From other charities - exdude any amounts included on form CT600 E70 Gifts of shares or securitses received E75 Gifts of real property reiVed E80 Other sources (not included above) E85 Total of boxes E50 to E85 E90 216,060 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 acts"vities (in box E50) E95 57,664 UK land and buildings costs in relation to exempt charitable activities (in box E60) E100, All general administration/governance costs E105 143,392 All grants and donations made within the UK E110 All grants and donations made outside the UK E115 Other expenditure not included above, or not used in calculating figures entered on the form CT600 E120 Total of boxes E95 to E120 E125 201,056 For period 0110712023 to 3010612024 Page 2
Ora Choir (UTR: 8863122971) Prepared by: Incisive Accounting Umitcd on 1110312025 at 23:02 IRmark, PK5A2WXH8pzfiDYJcxosxGSNCRCQPMJK Information required CharitylCASC assets Disposals in period (total consideration received) Held at the end of the period (use accounts figures) Tangible fixed assets E130 E135 UK investments E140 E145 (excluding controlled companies) Shares in, and loans to, controlled companies E150 , E155 Overseas investments E160 E165 Loans and non-trade debtors E170 Other current assets E175 Qualifying investments and loans Applies to chanties only. See CT600 guide E180' Value of any non-qualifying investments and loans Applies to chantses only. See CT600 guide E185 Number of subsidiary or associated companies the chari the period. Exclude companies that were dormant throug controls at the end of out the period E190 For period 0110712023 to 3010612024 Page 3