OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-03-31-accounts

COPDOCK and WASHBROOK PLAYING FIELD

(ESTABLISHED 1952)

Old London Road, Copdock, Ipswich, Suffolk. IP8 3JN

Registered Charitable Incorporated Organisation No. 1160671 Gift Aid Registration No. EW1000

Trustee’s Annual Report for 2022 AGM

As the issues around Covid management receded, 2022 saw full activity return to the assets we manage on behalf of community sport in our village. The addition of youth football, with Achilles FC, hosted and managed by Copdock & OI Cricket Club being an exciting addition to the activity based on the land owned by the charity and meaning that the sports facility assets are now in use for recreational sport all year around.

Financially the year ending 31[st] March 2022 showed a small deficit of £366 with the Charity supporting the improvements to the carpark with a contribution of £3.490 which slightly exceeded our net fund raising for the year.

Our current assets are sufficient for the daily operation of the charity to proceed as normal, and the leases with the cricket and tennis clubs leave the charity in a sound financial position, with regular, if modest, income but no significant expenses to cover.

Fixed assets as at 31[st] March 2022 were £286,576 with the net funds of the charity standing at £288,726.

Nick Meakin

Chair

1

Digitally Signed Document Document ID: 6903E588842B91

Document Details:

----- Start of picture text -----
Filename: C121A ACCOUNTS BUNDLE 2022.pdf
Client of: Finnigan & Co
Signature Details
Name: Martin Taylor
Email: mikey.lloyd.gb@live.co.uk
Date & Time: 30/06/2022 21:44:01 (BST)
IP Address: 82.30.85.82
Copdock and Washbrook Playing Field agrees and approves
Signing Statement:
the contents of this document.
----- End of picture text -----

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.

----- Start of picture text -----
On behalf of: Finnigan & Co
PDF digital certificate: IRIS Software Group Limited
Digital certificate issued by: GlobalSign
----- End of picture text -----

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

28 June 2022

Our Ref: C121A/BB

Email: Beth@Finnigans.co.uk

Dear Mike

COPDOCK AND WASHBROOK PLAYING FIELD ACCOUNTING PERIOD ENDED 31 MARCH 2022

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. We will be unable to file your Tax Return without this.

If you have any queries in relation to the above, please do not hesitate to contact me.

Finally, your fee note will follow via email.

Yours sincerely

Beth Brown

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

Messrs Finnigan & Co 29 June 2022 37 Lower Brook Street Ipswich C121A Suffolk IP4 1AQ

Dear Sirs

ACCOUNTS FOR THE PERIOD ENDED 31 MARCH 2022

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

APPROVED VIA OPENSPACE

REGISTERED CHARITY NUMBER: 1160671

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2022

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 2022

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 2022

The trustees present their report with the financial statements of the charity for the year ended 31 March 2022. 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 2022.

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 2022

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2,600
Other trading activities
2
1,496
Investment income
3
2,050
Total
6,146
EXPENDITURE ON
Raising funds
4
3,022
Charitable activities
COICC
3,490
Total
6,512
NET INCOME/(EXPENDITURE)
(366)
Transfers between funds
10
(10)
Net movement in funds
(376)
RECONCILIATION OF FUNDS
Total funds brought forward
287,602
TOTAL FUNDS CARRIED FORWARD
287,226		 Restricted
funds
£
-
-
-
-
-
-
-
-
10
10
1,490
1,500		 31.3.22
Total
funds
£
2,600
1,496
2,050
6,146
3,022
3,490
6,512
(366)
-
(366)
289,092
288,726		 31.3.21
Total
funds
£
-
2,061
1,541
3,602
2,979
2,010
4,989
(1,387)
-
(1,387)
290,479
289,092

The notes form part of these financial statements

Page 3

Copdock and Washbrook Playing Field

Balance Sheet 31 March 2022

Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
7
286,576
CURRENT ASSETS
Debtors
8
1,104
Cash at bank
1,465
2,569
CREDITORS
Amounts falling due within one year
9
(1,919)
NET CURRENT ASSETS
650
TOTAL ASSETS LESS CURRENT
LIABILITIES
287,226
NET ASSETS
287,226
FUNDS
10
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Restricted
funds
£
-
-
1,500
1,500
-
1,500
1,500
1,500		 31.3.22
Total
funds
£
286,576
1,104
2,965
4,069
(1,919)
2,150
288,726
288,726
287,226
1,500
288,726		 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

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 2022

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
31.3.22 31.3.21
£ £
Fundraising events 1,496 2,061

Page 5

continued...

Copdock and Washbrook Playing Field

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

3. INVESTMENT INCOME

INVESTMENT INCOME
31.3.22 31.3.21
£ £
Rents received 2,050 1,538
Deposit account interest - 3
2,050 1,541
RAISING FUNDS
Raising donations and legacies
31.3.22 31.3.21
£ £
Support costs 3,022 2,979

4. RAISING FUNDS

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021.

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Other trading activities
2,061
Investment income
1,541
Total
3,602
EXPENDITURE ON
Raising funds
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		 Total
funds
£
2,061
1,541
3,602
2,979
2,010
4,989
(1,387)
290,479
289,092

Page 6

continued...

Copdock and Washbrook Playing Field

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

7. TANGIBLE FIXED ASSETS

COST
At 1 April 2021 and 31 March 2022
NET BOOK VALUE
At 31 March 2022
At 31 March 2021
8.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
Prepayments
9.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
10.
MOVEMENT IN FUNDS
Net
movement
At 1.4.21
in funds
£
£
Unrestricted funds
General fund
287,602
(366)
Restricted funds
Contingency Fund
1,490
-
TOTAL FUNDS
289,092
(366)
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
6,146
TOTAL FUNDS
6,146		 Freehold
property
£
286,576
286,576
286,576
31.3.22
31.3.21
£
£
64
23
1,040
984
1,104
1,007
31.3.22
31.3.21
£
£
1,919
1,438
Transfers
between
At
funds
31.3.22
£
£
(10)
287,226
10
1,500
-
288,726
Resources
Movement
expended
in funds
£
£
(6,512)
(366)
(6,512)
(366)		 Freehold
property
£
286,576
286,576		 Freehold
property
£
286,576
286,576
286,576
31.3.21
£
23
984
1,007
31.3.21
£
1,438

continued...

Page 7

Copdock and Washbrook Playing Field

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

10. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

At 1.4.20
£
Unrestricted funds
General fund
286,979
Restricted funds
Contingency Fund
1,500
Lord Belstead
2,000
3,500
TOTAL FUNDS
290,479
Comparative 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		 Net
movement
At
in funds
31.3.21
£
£
623
287,602
(10)
1,490
(2,000)
-
(2,010)
1,490
(1,387)
289,092
Resources
Movement
expended
in funds
£
£
(2,979)
623
(10)
(10)
(2,000)
(2,000)
(2,010)
(2,010)
(4,989)
(1,387)		 At
31.3.21
£
287,602
1,490
-		 At
31.3.21
£
287,602
1,490
-
1,490
289,092
(2,010)
(1,387)

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

Unrestricted funds
General fund
Restricted funds
Contingency Fund
Lord Belstead
TOTAL FUNDS		 At 1.4.20
£
286,979
1,500
2,000
3,500
290,479		 Net
movement
in funds
£
257
(10)
(2,000)
(2,010)
(1,753)		 Transfers
between
funds
£
(10)
10
-
10
-		 At
31.3.22
£
287,226
1,500
-
1,500
288,726

continued...

Page 8

Copdock and Washbrook Playing Field

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

10. MOVEMENT IN FUNDS - continued

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 9,748 (9,491) 257
Restricted funds
Contingency Fund - (10) (10)
Lord Belstead - (2,000) (2,000)
- (2,010) (2,010)
TOTAL FUNDS 9,748 (11,501) (1,753)

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2022.

Page 9

Copdock and Washbrook Playing Field

Detailed Statement of Financial Activities for the Year Ended 31 March 2022

Detailed Statement of Financial Activities
for the Year Ended 31 March 2022
31.3.22 31.3.21
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 2,600 -
Other trading activities
Fundraising events 1,496 2,061
Investment income
Rents received 2,050 1,538
Deposit account interest - 3
2,050 1,541
Total incoming resources 6,146 3,602
EXPENDITURE
Charitable activities
Donations to COICC 3,490 2,010
Support costs
Management
Insurance 984 963
Utilities 696 1,338
Postage and stationery 182 184
1,862 2,485
Governance costs
Accountancy and legal fees 1,160 494
Total resources expended 6,512 4,989
Net expenditure (366) (1,387)

This page does not form part of the statutory financial statements

Page 10

(C121A) 7SZUWXAIKBEVM5PS4PHDFVIF466WFAI4

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 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 (NI)

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

About this return

This is the tax return for the company named above, for the period below This is the tax return for the company named above, for the period below This is the tax return for the company named above, for the period below
**30 ** fromDD 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

CT600(2022) Version 3

HMRC 04/22

Page 1

(C121A) 7SZUWXAIKBEVM5PS4PHDFVIF466WFAI4

About this return – continued

Accounts and computations

Tax calculation

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

CT600(2022) Version 3

Page 2

HMRC 04/22

(C121A) 7SZUWXAIKBEVM5PS4PHDFVIF466WFAI4

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 £ • 0 0
accounting period
**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

(C121A) 7SZUWXAIKBEVM5PS4PHDFVIF466WFAI4

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 chargeable– box 430 minus box 435
£
•
430
£
•
435
£
•
440
0
0
0

CT600(2022) Version 3

HMRC 04/22

Page 4

(C121A) 7SZUWXAIKBEVM5PS4PHDFVIF466WFAI4

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 £ •
**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

(C121A) 7SZUWXAIKBEVM5PS4PHDFVIF466WFAI4

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

CT600(2022) Version 3

HMRC 04/22

Page 6

(C121A) 7SZUWXAIKBEVM5PS4PHDFVIF466WFAI4

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

----- Start of picture text -----
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
----- End of picture text -----

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

£

0 0

•

CT600(2022) Version 3

HMRC 04/22

Page 7

(C121A) 7SZUWXAIKBEVM5PS4PHDFVIF466WFAI4

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

(C121A) 7SZUWXAIKBEVM5PS4PHDFVIF466WFAI4

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 Maximum available for surrender as group relief Non-trade capital 840 £ allowances Qualifying donations 845 £ Management expenses 850 £ 855 £

CT600(2022) Version 3

Page 9

HMRC 04/22

(C121A) 7SZUWXAIKBEVM5PS4PHDFVIF466WFAI4

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 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

(C121A) 7SZUWXAIKBEVM5PS4PHDFVIF466WFAI4

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

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

CT600(2022) Version 3

HMRC 04/22

Page 11

(C121A) 7SZUWXAIKBEVM5PS4PHDFVIF466WFAI4

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 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 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) 7SZUWXAIKBEVM5PS4PHDFVIF466WFAI4

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

CT600E(2015) Version 3

Page 2

HMRC 04/15

(C121A) 7SZUWXAIKBEVM5PS4PHDFVIF466WFAI4

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 1 0 4
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