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2021-03-31-accounts

Trustees’ Annual Report

Submitted to The Charity Commission

For the Period 01/04/2020 to 31/03/2021,

for The Copdock and Washbrook Playing Field Charity

Registered Charity: 1160671

Registered at: The Playing Field, Old London Road,

Copdock, Ipswich, Suffolk. IP8 3JN

Sections A and B

Trustees:

Mr Nick Meakin – Chair

Mr Martin W Taylor

Mr Adrian Basham

Dr Henry C Wilkinson

Ms Susan Wilkinson

All Trustees are Elected by, and represent, the Community.

Schedule 2 Partners represent Organisations in the Community.

Treasurer & Secretary

Mr Michael J Lloyd

The Charity is governed by a Constitution as a Charitable Incorporated Organisation with Voting Members other than its Trustees and is run on a dayto-day basis by the Playing Field Management Committee which consists of Trustees, Schedule 2 Partners, and officials.

Section C

Summary of the Objects of the Charity – “To enable access to the provision of sports, general health, recreational activities and wellbeing, together with social facilities to the benefit of all of the general local communities”

Summary of the Main Activities – “The Maintenance of a Playing Field and Sports Pavilion.”

Section D

Summary of the Main Achievements of the Charity during the Year.

There were significant operating difficulties suffered during the year, due to the Covid-19 Pandemic and lockdowns. This affected the ability of our tenants to fulfil our Charities Objectives across the entire year. In order to support our tenants, we forego the first quarterly rental income due. In between lockdowns, and during the summer, our tenants, the Copdock and Washbrook Tennis and Badminton Club benefitted from their outdoor courts, and their use, by other indoor clubs, and the COICC promoted outdoor cricket play in the summer and the Achilles Football Club in the winter, for both juniors and adult members. It was felt that for juniors that this contributed to good mental health.

Section E

Brief Statement of Charity’s Policy on Reserves.

The Trustees have established a policy of maintaining £1,500, as cash, as a contingency fund in all years, which can also be expended on capital projects relating to a tenant’s needs. This year, the charity received a donation of £2,000 from The Lord Belstead Settlement Trust which was held in a Restricted Fund for special projects. The charity donated £2,000 to one of its tenants, from that Restricted Fund, The Copdock and Old Ipswichian Cricket Club Limited, towards their project for surfacing and white lining a car parking area to both extend their car parking facilities and, general parking, for the playing field site. The charity further committed itself to donate the contingency fund of £1,500, towards the same project. The whole car parking project cost the COICC Ltd the sum of £24,900. Further, the trustees have made a policy decision to store any funds exceeding £10,000, in a suitable, interest bearing or investment account.

Additional Information and Sources of Funding

There were no further sources of Funding.

Mr Nick Meakin - Trustee

Chair – Copdock and Washbrook Playing Field Charity. Date: 19 January 2022

Digitally Signed Document Document ID: EE88293E41FB22

Document Details:

Filename: C121A ACCOUNTS BUNDLE 2021.pdf ———tti‘Cié‘<C;‘<(r™t:tCr Client of: Finnigan & Co _———ls—“‘COCCC:C=C~*C

Signature Details

Name: Martin Taylor ——rrti(‘Ci: Email: mikey.lloyd.gb@live.co.uk ——ti‘Céi‘<ié;é‘(CCC Date & Time: 16/06/2021 18:32:31 (BST) ———rti“‘COéi;C;‘<;(CtC IP Address: 94.6.16.152 ———ti‘SC; Copdock and Washbrook Playing Field agrees and approves Signing Statement: the contents of this document. —— Lllltlti‘“‘_O™OCSCOCU

Digital Certificate

The approved PDF file has been digitally certified. Please check the Digital Certificate information in your PDF viewer to verify the Digital Certificate authenticity and the PDF has not been tampered with.

On behalf of: Finnigan & Co ———rt—i ‘Cit PDF digital certificate: IRIS Software Group Limited ———rtti‘<Cié;éC;‘<; Digital certificate issued by: GlobalSign _———l—“‘“‘‘OC(Cr Please keep a copy of this document for your records.

PRIVATE & CONFIDENTIAL

Mr M Lloyd Copdock and Washbrook Playing Field Old London Road Copdock Ipswich Suffolk IP8 3JN

11 June 2021

Our Ref: C121A/BB

Email: Beth@Finnigans.co.uk

Dear Mike

COPDOCK AND WASHBROOK PLAYING FIELD ACCOUNTING PERIOD ENDED 31 MARCH 2021

CLICKING APPROVE ON OPENSPACE APPROVES ALL DOCUMENTS

Please find enclosed accounts and CT600 for the above period, which have been prepared from your records.

The accounts should be reviewed and, subject to your agreement, approved by clicking the button on openspace.

These accounts are solely for your use. They do not constitute advice to any third party to whom you may disclose them in whole or in part.

You should download to your own storage system or print all the documents sent via openspace for your retention.

Enclosed is our standard letter of representation which includes a summary of estimates used in preparing your accounts. If you are unsure about any of the items please contact me. The letter should be reviewed and approved along with the accounts.

Finally, I am enclosing our fee note for your usual kind attention. If you have any queries in relation to the above, please do not hesitate to contact me.

Yours sincerely

Beth Brown

Copdock and Washbrook Playing Field Old London Road Copdock Ipswich Suffolk IP8 3JN

Messrs Finnigan & Co 16 June 2021
37 Lower Brook Street
Ipswich
Suffolk		 C121A
IP4 1AQ

Dear Sirs

ACCOUNTS FOR THE PERIOD ENDED 31 MARCH 2021

I/We confirm to the best of my/our knowledge and belief the following representations given to you in connection with the above period of accounts.

  1. I/We acknowledge my/our responsibility for making accurate representations to you and for the accounts which you have prepared for us based on the information and records given to you by me/us. All the accounting records have been made available to you and all the transactions undertaken have been properly reflected and recorded in the accounting records.

  2. We/I confirm that there is no other income received by the business other than that shown in the accounts. Cash takings/income in particular are all included in the accounting records.

Yours faithfully

………………………

On behalf of Copdock and Washbrook Playing Field

Mr M W Taylor Copdock and Washbrook Playing Field Old London Road Copdock 21812 Ipswich Suffolk 16/06/2021 IP8 3JN C121A

Description Amount

INVOICE

To Professional Services Rendered:

in relation to the preparation of the accounts for the period ended 31 March 2021

TERMS: 14 days VAT No: 623 124 281

Bank Details: Santander Sort Code: 09-01-28 Account: 94119302 200.00 VAT @ 20% 40.00 Amount Due £240.00

REGISTERED CHARITY NUMBER: 1160671

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2021

for

Copdock and Washbrook Playing Field

Finnigan & Co 37 Lower Brook Street Ipswich Suffolk IP4 1AQ

Copdock and Washbrook Playing Field

Contents of the Financial Statements for the Year Ended 31 March 2021

Page
Report of the Trustees 1
Independent Examiner's Report 2
Statement of Financial Activities 3
Balance Sheet 4
Notes to the Financial Statements 5 to 9
Detailed Statement of Financial Activities 10

Copdock and Washbrook Playing Field

Report of the Trustees for the Year Ended 31 March 2021

The trustees present their report with the financial statements of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1160671

Principal address

Old London Road Copdock Ipswich Suffolk IP8 3JN

Trustees

M W Taylor A Basham Dr H C Wilkinson D Kell N Meakin

Independent Examiner

Finnigan & Co 37 Lower Brook Street Ipswich Suffolk IP4 1AQ

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ N Meakin - Trustee

Page 1

Independent Examiner's Report to the Trustees of Copdock and Washbrook Playing Field

Independent examiner's report to the trustees of Copdock and Washbrook Playing Field

I report to the charity trustees on my examination of the accounts of Copdock and Washbrook Playing Field (the Trust) for the year ended 31 March 2021.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material 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 Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Mr P Finnigan FCCA Finnigan & Co 37 Lower Brook Street Ipswich Suffolk IP4 1AQ

Date: .............................................

Page 2

Copdock and Washbrook Playing Field

Statement of Financial Activities for the Year Ended 31 March 2021

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
-
Other trading activities
2
2,061
Investment income
3
1,541
Total
3,602
EXPENDITURE ON
Raising funds
4
2,979
Charitable activities
COICC
-
Total
2,979
NET INCOME/(EXPENDITURE)
623
RECONCILIATION OF FUNDS
Total funds brought forward
286,979
TOTAL FUNDS CARRIED FORWARD
287,602		 Restricted
funds
£
-
-
-
-
-
2,010
2,010
(2,010)
3,500
1,490		 31.3.21
Total
funds
£
-
2,061
1,541
3,602
2,979
2,010
4,989
(1,387)
290,479
289,092		 31.3.20
Total
funds
£
2,000
1,398
2,055
5,453
1,983
1,200
3,183
2,270
288,209
290,479

The notes form part of these financial statements

Page 3

Copdock and Washbrook Playing Field

Balance Sheet 31 March 2021

Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
7
286,576
CURRENT ASSETS
Debtors
8
1,007
Cash at bank
1,457
2,464
CREDITORS
Amounts falling due within one year
9
(1,438)
NET CURRENT ASSETS
1,026
TOTAL ASSETS LESS CURRENT
LIABILITIES
287,602
NET ASSETS
287,602
FUNDS
10
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Restricted
funds
£
-
-
1,490
1,490
-
1,490
1,490
1,490		 31.3.21
Total
funds
£
286,576
1,007
2,947
3,954
(1,438)
2,516
289,092
289,092
287,602
1,490
289,092		 31.3.20
Total
funds
£
286,576
1,072
4,288
5,360
(1,457)
3,903
290,479
290,479
286,979
3,500
290,479

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

.............................................

N Meakin - Trustee

The notes form part of these financial statements

Page 4

Copdock and Washbrook Playing Field

Notes to the Financial Statements for the Year Ended 31 March 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property - not provided

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

2. OTHER TRADING ACTIVITIES

OTHER TRADING ACTIVITIES
31.3.21 31.3.20
£ £
Fundraising events 2,061 1,398

Page 5

continued...

Copdock and Washbrook Playing Field

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

3. INVESTMENT INCOME

31.3.21 31.3.20
£ £
Rents received 1,538 2,050
Deposit account interest 3 5
1,541 2,055

4. RAISING FUNDS

Raising donations and legacies

Raising donations and legacies
31.3.21 31.3.20
£ £
Support costs 2,979 1,983

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020.

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
-
Other trading activities
1,398
Investment income
2,055
Total
3,453
EXPENDITURE ON
Raising funds
1,840
Charitable activities
COICC
1,200
Total
3,040
NET INCOME
413
RECONCILIATION OF FUNDS
Total funds brought forward
286,566		 Restricted
funds
£
2,000
-
-
2,000
143
-
143
1,857
1,643		 Total
funds
£
2,000
1,398
2,055
5,453
1,983
1,200
3,183
2,270
288,209

Page 6

continued...

Copdock and Washbrook Playing Field

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

6.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
fund
funds
£
£
TOTAL FUNDS CARRIED FORWARD
286,979
3,500
7.
TANGIBLE FIXED ASSETS
COST
At 1 April 2020 and 31 March 2021
NET BOOK VALUE
At 31 March 2021
At 31 March 2020
8.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.21
£
Other debtors
23
Prepayments
984
1,007
9.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.21
£
Other creditors
1,438
10.
MOVEMENT IN FUNDS
Net
movement
At 1.4.20
in funds
£
£
Unrestricted funds
General fund
286,979
623
Restricted funds
Contingency Fund
1,500
(10)
Lord Belstead
2,000
(2,000)
3,500
(2,010)
TOTAL FUNDS
290,479
(1,387)
Total
funds
£
290,479
Freehold
property
£
286,576
286,576
286,576
31.3.20
£
109
963
1,072
31.3.20
£
1,457
At
31.3.21
£
287,602
1,490
-
1,490
289,092

continued...

Page 7

Copdock and Washbrook Playing Field

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

10. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming
resources
£
Unrestricted funds
General fund
3,602
Restricted funds
Contingency Fund
-
Lord Belstead
-
-
TOTAL FUNDS
3,602
Comparatives for movement in funds
At 1.4.19
£
Unrestricted funds
General fund
286,566
Restricted funds
Contingency Fund
1,500
Project Eternity
143
Lord Belstead
-
1,643
TOTAL FUNDS
288,209
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
3,453
Restricted funds
Project Eternity
-
Lord Belstead
2,000
2,000
TOTAL FUNDS
5,453		 Resources
Movement
expended
in funds
£
£
(2,979)
623
(10)
(10)
(2,000)
(2,000)
(2,010)
(2,010)
(4,989)
(1,387)
Net
movement
At
in funds
31.3.20
£
£
413
286,979
-
1,500
(143)
-
2,000
2,000
1,857
3,500
2,270
290,479
Resources
Movement
expended
in funds
£
£
(3,040)
413
(143)
(143)
-
2,000
(143)
1,857
(3,183)
2,270

continued...

Page 8

Copdock and Washbrook Playing Field

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

10. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Contingency Fund
Project Eternity
TOTAL FUNDS		 At 1.4.19
£
286,566
1,500
143
1,643
288,209		 Net
movement
in funds
£
1,036
(10)
(143)
(153)
883		 At
31.3.21
£
287,602
1,490
-
1,490
289,092

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 7,055 (6,019) 1,036
Restricted funds
Contingency Fund - (10) (10)
Project Eternity - (143) (143)
Lord Belstead 2,000 (2,000) -
2,000 (2,153) (153)
TOTAL FUNDS 9,055 (8,172) 883

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2021.

Page 9

Copdock and Washbrook Playing Field

Detailed Statement of Financial Activities for the Year Ended 31 March 2021

Detailed Statement of Financial Activities
for the Year Ended 31 March 2021
31.3.21 31.3.20
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations - 2,000
Other trading activities
Fundraising events 2,061 1,398
Investment income
Rents received 1,538 2,050
Deposit account interest 3 5
1,541 2,055
Total incoming resources 3,602 5,453
EXPENDITURE
Charitable activities
Donations to COICC 2,010 1,200
Support costs
Management
Insurance 963 943
Utilities 1,338 646
Postage and stationery 184 214
2,485 1,803
Governance costs
Accountancy and legal fees 494 180
Total resources expended 4,989 3,183
Net (expenditure)/income (1,387) 2,270

This page does not form part of the statutory financial statements

Page 10

(C121A) 3GEW42LT33IU4E7QSDXP6U6BFDCE2UZ7

Company Tax Return CT600 (2021) 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 Copdock and Washbrook Playing Field
**2 ** Company registration number
**3 ** Tax reference 4 9 3 0 4 1 7 7 0 5
**4 ** Type of company 8

Northern Ireland

Put an ‘X’ in the appropriate box(es) below 5 NI trading activity 6 SME 7 NI employer 8 Special circumstances

About this return

This is the above company’s return for the period This is the above company’s return for the period
**30 ** fromDD MM YYYY 35 to DD MM YYYY
0
1
0
4
2
0
2
0		 3 1 0 3 2 0 2 1
Put an ‘X’ in the appropriate box(es) 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

(C121A) 3GEW42LT33IU4E7QSDXP6U6BFDCE2UZ7

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, say why not Reason for no accounts - Not within charge to CT Supplementary pages enclosed 95 Loans and arrangements to participators by close companies – form CT600A 100 Controlled foreign companies and foreign permanent establishment exemptions – form CT600B 105 Group and consortium – form CT600C 110 Insurance – form CT600D 115 Charities and Community Amateur Sports Clubs (CASCs) – form CT600E X

142 Research and Development - form CT600L

Tax calculation

Turnover
**145 ** Total turnover from trade £ • 0 0
150 Banks, building societies, insurance companies and other financial concerns–
put an ‘X’ in this box if you do not have a recognised turnover and have not made an entry in box 145
Income
**155 ** Trading profits £ • 0 0
**160 ** Trading losses brought forward set against trading profits £ • 0 0
**165 ** Net trading profits –box 155 minus box 160 £ • 0 0
**170 ** Bank, building society or other interest, and profits £ • 0 0
from non-trading loan relationships
**172 ** Put an ‘X’ in box 172 if the figure in box 170 is net of
carrying back a deficit from a later accounting period

(C121A) 3GEW42LT33IU4E7QSDXP6U6BFDCE2UZ7

Income - continued

**175 ** Annual payments not otherwise charged to Corporation Tax
and from which Income Tax has not been deducted		 £ • 0 0
**180 ** Non-exempt dividends or distributions from
non–UK resident companies		 £ • 0 0
**185 ** Income from which Income Tax has been deducted £ • 0 0
**190 ** Income from a property business £ • 0 0
**195 ** Non-trading gains on intangible fixed assets £ • 0 0
**200 ** Tonnage Tax profits £ • 0 0
**205 ** Income not falling under any other heading £ • 0 0
Chargeable gains
**210 ** Gross chargeable gains £ • 0 0
**215 ** Allowable losses including losses brought forward £ • 0 0
**220 ** Net chargeable gains_–_box 210 minus box 215 £ • 0 0

Profits before deductions and reliefs
**225 ** Losses brought forward against certain investment income £ • 0 0
**230 ** Non-trade deficits on loan relationships (including interest) £ • 0 0
and derivative contracts (financial instruments)
brought forward set against non-trading profits
**235 ** Profits before other deductions and reliefs – net sum of £ • 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)

(C121A) 3GEW42LT33IU4E7QSDXP6U6BFDCE2UZ7

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
- 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
330 335 £ 340 345 £
p
350 £ 355 360 £
p
365 £ 370 375 £
p
380 385 £ 390 395 £
p
400 £ 405 410 £
p
415 £ 420 425 £
p
Corporation Tax -total of boxes 345, 360, 375, 395, 410 and 425
Marginal relief for ring fence trades
Corporation Tax chargeablebox 430 minus box 435
£
•
430
£
•
435
£
•
440
0
0
0

(C121A) 3GEW42LT33IU4E7QSDXP6U6BFDCE2UZ7

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 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 ** CJRS and JSS received £ •
**472 ** CJRS and JSS entitlement £ •
**473 ** CJRS and JSS overpayment already assessed or voluntary disclosed £ •
**474 ** JRB and EOTHO overpayments £ •
Calculation of tax outstanding or overpaid
**475 ** Net Corporation Tax liability – box 440 minus box 470 £ •
**480 ** Tax payable on loans and arrangements to participators £ •
**485 ** Put an ‘X’ in box 485 if you completed box A70 in the
supplementary pages CT600A
**490 ** 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

(C121A) 3GEW42LT33IU4E7QSDXP6U6BFDCE2UZ7

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 £ •
- total sum of boxes 545, 560, 565 and 595 minus 525

(C121A) 3GEW42LT33IU4E7QSDXP6U6BFDCE2UZ7

Tax reconciliation - continued

----- Start of picture text -----
610 Group tax refunds surrendered to this company £ •
615 Research and Development expenditure credits £ •
surrendered to this company
----- End of picture text -----

Indicators and information

Information about enhanced expenditure

Research and Development (R&D) or creative enhanced expenditure

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

(C121A) 3GEW42LT33IU4E7QSDXP6U6BFDCE2UZ7

Information about capital allowances and balancing charges Allowances and charges in 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
– 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 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 £
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

(C121A) 3GEW42LT33IU4E7QSDXP6U6BFDCE2UZ7

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
•
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 £

(C121A) 3GEW42LT33IU4E7QSDXP6U6BFDCE2UZ7

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. 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 Notice is attached 905
or
will follow 910
915 Please stop repayment of the following amount £ •
until we send you the Notice

(C121A) 3GEW42LT33IU4E7QSDXP6U6BFDCE2UZ7

Bank details (for 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

950 of (enter company name)

955 authorise (enter name)

965 Nominee reference

to receive payment on company’s behalf

970 Name

Declaration

Declaration

I declare that the information I have given on this Company Tax Return and any supplementary pages is correct and complete to the best of my knowledge and belief. I understand that giving false information in the return, or concealing any part of the company’s profits or tax payable, can lead to both the company and me being prosecuted.

975 Name MR N MEAKIN 980 Date DD MM YYYY 985 Status DIRECTOR

(C121A) 3GEW42LT33IU4E7QSDXP6U6BFDCE2UZ7

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 Copdock and Washbrook Playing Field
(name of charity or CASC)
E2 Tax reference
4 9 3 0 4 1 7 7 0 5
Period covered by this supplementary page (cannot exceed 12 months)
E3 from DD MM YYYY
0 1 0 4 2 0 2 0
E4 to DD MM YYYY
3 1 0 3 2 0 2 1
----- 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 1160671
OSCR number (if applicable)
Put an ‘X’ in the relevant box if during the period covered by these supplementary pages:
The company was a charity/CASC and is claiming E15 X
exemption from all tax on all or part of its income
and gains (Also put an ‘X’ in box E15 if the company
was a charity/CASC but had no income or gains in the period)
All income and gains are exempt from tax and have been, E20 X
or will be, applied for charitable or qualifying purposes only
Some of the income and gains may not be exempt or have E25
not been applied for charitable or qualifying purposes only,
and I have completed form CT600
I claim exemption from tax
Name
E30
Status
E35
Date DD MM YYYY
E40
----- End of picture text -----

CT600E(2015) Version 3

HMRC 04/15

Page 1

(C121A) 3GEW42LT33IU4E7QSDXP6U6BFDCE2UZ7

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
3
6
0
2
2
0
6
1
1
5
4
1		 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
3
6
0
2
2
0
6
1
1
5
4
1		 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
3
6
0
2
2
0
6
1
1
5
4
1
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
4
9
8
9
2
4
8
5
4
9
4
2
0
1
0		 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
4
9
8
9
2
4
8
5
4
9
4
2
0
1
0		 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
4
9
8
9
2
4
8
5
4
9
4
2
0
1
0
0 0

CT600E(2015) Version 3

Page 2

HMRC 04/15

(C121A) 3GEW42LT33IU4E7QSDXP6U6BFDCE2UZ7

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 £ 2 8 6 5 7 6
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 £ 1 0 0 7
Other current assets E175 £
Qualifying investments and loans E180
Applies to charities only. See CT600 Guide
Value of any non-qualifying investments and loans E185 £
Applies to charities only. See CT600 Guide
Number of subsidiary or associated companies the charity E190
controls at the end of the period. Exclude companies that
were dormant throughout the period

CT600E(2015) Version 3

HMRC 04/15

Page 3