OpenCharities

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

2022-08-31-accounts

Redwell Nursery

Tax Computation

For the period 01/09/2021 to 31/08/2022

Tax Reference: 3185613220

Redwell Nursery Period of Account 01/09/2021 - 31/08/2022

Contents

A1 Corporation tax liability for the period of account 3 A2 Corporation tax liability 3 A3 Chargeable profits 3

Redwell Nursery Period of Account 01/09/2021 - 31/08/2022

A1

Total outstanding/(repayable) for the period of account

AP to
31/08/2022 Total
£ £
Total Corporation Tax outstanding/(repayable) -
A2
Corporation tax liability
AP to
Ref 31/08/2022
£
Profits chargeable to corporation tax A3 -
Tax outstanding/(repayable) -
A3
Chargeable profits
AP to
31/08/2022
Ref £ £
Profits chargeable to corporation tax A2 Nil

Company Tax Return CT600 (2023) 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 Redwell Nursery
**2 ** Company registration number 1 1 6 1 9 0 9
**3 ** Tax reference 3 1 8 5 6 1 3 2 2 0
**4 ** Type of company 8

Northern Ireland (NI)

----- Start of picture text -----
Put an ‘X’ in the appropriate boxes below
5 NI trading activity 6 SME
7 NI employer 8 Special circumstances
----- End of picture text -----

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 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
9
2
0		 2 1 3 1 0 8 2 0 2 2
Put an ‘X’ in the appropriate boxes below
40 A repayment is due for this return period
**45 ** Claim or relief affecting an earlier period
50 Making more than one return for this company now
55 This return contains estimated figures
60 Company part of a group that is not small
65 Notice of disclosable avoidance schemes
Transfer pricing
70 Compensating adjustment claimed
**75 ** Company qualifies for SME exemption

CT600(2023) Version 3

HMRC 04/23

Page 1

About this return – continued

Accounts and computations

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

Supplementary pages enclosed

95 Loans and arrangements to participators by close companies – form CT600A

115 Charities and Community Amateur Sports Clubs (CASCs) – form CT600E

130 Cross-border royalties – form CT600H

144 Residential Property Developer Tax (RPDT) – form CT600N

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

172 Put an ‘X’ in box 172 if the figure in box 170 is net of carrying back a deficit from a later accounting period

CT600(2023) Version 3

Page 2

HMRC 04/23

Income – continued

175 Annual payments not otherwise charged to Corporation Tax
and from which Income Tax has not been deducted
£
0
0
•
180 Non-exempt dividends or distributions from
non-UK resident companies
£
0
0
•
185 Income from which Income Tax has been deducted
£
0
0
•
190 Income from a property business
£
0
0
•
195 Non-trading gains on intangible fixed assets
£
0
0
•
200 Tonnage tax profits
£
0
0
•
205 Income not falling under any other heading
£
0
0
•		 0 0
0 0

Chargeable gains
**210 ** Gross chargeable gains £ • 0 0
**215 ** Allowable losses including losses brought forward £ • 0 0
**220 ** Net chargeable gains_–_box 210 minus box 215 £ 0 • 0 0

Profits before deductions and reliefs
**225 ** Losses brought forward against certain investment income £ • 0 0
**230 ** Non-trade deficits on loan relationships (including interest)
and derivative contracts (financial instruments)		 £ • 0 0
brought forward set against non-trading profits
**235 ** Profits before other deductions and reliefs – net sum of £ 0 • 0 0
boxes 165 to 205 and 220 minus sum of boxes 225 and 230

Deductions and reliefs
**240 ** Losses on unquoted shares £ • 0 0
**245 ** Management expenses £ • 0 0
**250 ** UK property business losses for this or previous £ • 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(2023) Version 3

HMRC 04/23

Page 3

Deductions and Reliefs – continued

263 Carried forward non-trade deficits from loan relationships
and derivative contracts (financial instruments)
£
0
0
•
265 Non-trading losses on intangible fixed assets
£
0
0
•
275 Total trading losses of this or a later accounting period
£
0
0
•
280 Put an ‘X’ in box 280 if amounts carried back from later
accounting periods are included in box 275
285 Trading losses carried forward and claimed against total profits£
0
0
•
290 Non-trade capital allowances
£
0
0
•
295 Total of deductions and reliefs
– total of boxes 240 to 275, 285 and 290
£
0
0
•
300 Profits before qualifying donations and group relief
– box 235 minus box 295
£
0
0
•
305 Qualifying donations
£
0
0
•
310 Group relief
£
0
0
•
312 Group relief for carried forward losses
£
0
0
•
315 Profits chargeable to Corporation Tax
– box 300 minus boxes 305, 310 and 312
£
0
0
•
320 Ring fence profits included
£
0
0
•
325 Northern Ireland profits included
£
0
0
•
0
0		 263 Carried forward non-trade deficits from loan relationships
and derivative contracts (financial instruments)
£
0
0
•
265 Non-trading losses on intangible fixed assets
£
0
0
•
275 Total trading losses of this or a later accounting period
£
0
0
•
280 Put an ‘X’ in box 280 if amounts carried back from later
accounting periods are included in box 275
285 Trading losses carried forward and claimed against total profits£
0
0
•
290 Non-trade capital allowances
£
0
0
•
295 Total of deductions and reliefs
– total of boxes 240 to 275, 285 and 290
£
0
0
•
300 Profits before qualifying donations and group relief
– box 235 minus box 295
£
0
0
•
305 Qualifying donations
£
0
0
•
310 Group relief
£
0
0
•
312 Group relief for carried forward losses
£
0
0
•
315 Profits chargeable to Corporation Tax
– box 300 minus boxes 305, 310 and 312
£
0
0
•
320 Ring fence profits included
£
0
0
•
325 Northern Ireland profits included
£
0
0
•
0
0		 263 Carried forward non-trade deficits from loan relationships
and derivative contracts (financial instruments)
£
0
0
•
265 Non-trading losses on intangible fixed assets
£
0
0
•
275 Total trading losses of this or a later accounting period
£
0
0
•
280 Put an ‘X’ in box 280 if amounts carried back from later
accounting periods are included in box 275
285 Trading losses carried forward and claimed against total profits£
0
0
•
290 Non-trade capital allowances
£
0
0
•
295 Total of deductions and reliefs
– total of boxes 240 to 275, 285 and 290
£
0
0
•
300 Profits before qualifying donations and group relief
– box 235 minus box 295
£
0
0
•
305 Qualifying donations
£
0
0
•
310 Group relief
£
0
0
•
312 Group relief for carried forward losses
£
0
0
•
315 Profits chargeable to Corporation Tax
– box 300 minus boxes 305, 310 and 312
£
0
0
•
320 Ring fence profits included
£
0
0
•
325 Northern Ireland profits included
£
0
0
•
0
0
0 0

Tax calculation

Enter how much profit has to be charged and at what rate

----- Start of picture text -----
Financial Amount of profit Rate of tax Tax
year (yyyy) %
330 2 0 2 1 335 £ 340 19% 345 £ p
350 £ 355 360 £ p
365 £ 370 375 £ p
380 2 0 2 2 385 £ 390 19% 395 £ p
400 £ 405 410 £ p
415 £ 420 425 £ p
----- End of picture text -----

CT600(2023) Version 3

HMRC 04/23

Page 4

Tax calculation – continued
Corporation Tax– total of boxes 345, 360, 375, 395, 410 and 425 430 £ 0 • 0 0
Marginal relief 435 £ •
Corporation Tax chargeable– box 430 minus box 435 440 £ 0 • 0 0

Reliefs and deductions in terms of tax

Coronavirus support schemes and overpayments (see CT600 Guide for definitions)
**471 ** Coronavirus Job Retention Scheme (CJRS) received £ •
**472 ** CJRS entitlement £ •
**473 ** CJRS overpayment already assessed or voluntary disclosed £ •
**474 ** Other coronavirus overpayments £ •

Energy profits levy

986 Energy (Oil and Gas) Profits Levy (EOGPL) amounts liable £ • 0 0

Calculation of tax outstanding or overpaid
**475 ** Net Corporation Tax liability – box 440 minus box 470 £ 0 • 0 0
**480 ** Tax payable on loans and arrangements to participators £ •
**485 ** Put an ‘X’ in box 485 if you completed box A70 in the
supplementary pages CT600A
**490 ** Controlled Foreign Companies (CFC) tax payable £ •
**495 ** Bank levy payable £ •
**496 ** Bank surcharge payable £ •

CT600(2023) Version 3

HMRC 04/23

Page 5

Calculation of tax outstanding or overpaid – continued

497 Residential Property Developer Tax (RPDT) payable
£
•
500 CFC tax, bank levy, bank surcharge and RPDT payable
£
•
–total of boxes 490, 495, 496 and 497
501 EOGPL payable
£
•
505 Supplementary charge (ring fence trades) payable
£
•
510 Tax chargeable–total of boxes 475, 480, 500, 501 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 support schemes overpayment now due
£
•
– total of boxes 471 and 474 minus boxes 472 and 473
527 Restitution tax
£
•
528 Self-assessment of tax payable
£
•
– total of boxes 525, 526 and 527
0
0
0
0
0
0
0
0
0
0
0
0		 £ •

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

CT600(2023) Version 3

HMRC 04/23

Page 6

Tax reconciliation – continued

----- Start of picture text -----
580 Capital allowances first-year tax credit payable £ •
–
boxes 545, 560 and 565 minus boxes 525, 570 and 575
585 Ring fence Corporation Tax included £ •
586 NI Corporation Tax included £ •
590 Ring fence supplementary charge included £ •
595 Tax already paid (and not already repaid) £ •
600 Tax outstanding £ •
–
box 525 minus boxes 545, 560, 565 and 595
605 Tax overpaid including surplus or payable credits £ •
–
total sum of boxes 545, 560, 565 and 595 minus 525
610 Group tax refunds surrendered to this company £ •
615 Research and Development expenditure credits £ •
surrendered to this company
----- End of picture text -----

Exporter information

During the return period, did the company export goods and/or services to individuals, enterprises or organisations outside the United Kingdom (UK)? 616 Yes – goods 617 Yes – services 618 No – neither

Indicators and information

620 Franked investment income/Exempt ABGH distributions £ • 0 0 625 Number of 51% group companies Put an ‘X’ in the relevant boxes, if in the period, the company: 630 should have made (whether it has or not) instalment payments as a large company under the Corporation Tax (Instalment Payments) Regulations 631 should have made (whether it has or not) instalment payments as a very large company under the Corporation Tax (Instalment Payments) Regulations 635 is within a group payments arrangement for the period 640 has written down or sold intangible assets 645 has made cross-border royalty payments 647 Eat Out to Help Out Scheme: reimbursed discounts £ • 0 0 included as taxable income

CT600(2023) Version 3

HMRC 04/23

Page 7

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
**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 qualifying for SME R&D relief £ • 0 0
660 R&D enhanced expenditure £ • 0 0
665 Creative enhanced expenditure £ • 0 0
**670 ** R&D and creative enhanced expenditure £ • 0 0
total box 660 and box 665
**675 ** R&D enhanced expenditure of a SME on work £ • 0 0
subcontracted to it by a large company
**680 ** Vaccine research expenditure £ • 0 0
Land remediation enhanced expenditure
**685 ** Enter the total enhanced expenditure £ • 0 0

CT600(2023) Version 3

Page 8

HMRC 04/23

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(2023) Version 3

Page 9

HMRC 04/23

Qualifying expenditure

760 Machinery and plant on which first
year allowance is claimed
£
0
0
•
765 Designated environmentally friendly
machinery and plant
£
0
0
•
770 Machinery and plant on long-life
assets and integral features
£
0
0
•
771 Structures and buildings
£
0
0
•
772 Machinery and plant
– super-deduction
£
0
0
•
773 Machinery and plant
– special rate allowance
£
0
0
•
775 Other machinery and plant
£
0
0
•		 0 0
0 0

Losses, deficits and excess amounts Amount arising

Amount Amount Maximum available Maximum available Maximum available Maximum available Maximum available for surrender for surrender for surrender for surrender
as group relief
Losses of trades
carried on wholly		 780 £ 785 £
or partly in the UK
Losses of trades		 790 £
carried on wholly
outside the UK
Non-trade deficits 795 £ 800 £
on loan relationships
and derivative contracts
UK property
business losses		 805 £ 810 £
Overseas property
business losses		 815 £
Losses from
miscellaneous		 820 £
transactions
Capital losses 825 £
Non-trading losses on
intangible fixed assets		 830 £ 835 £

Excess amounts

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

CT600(2023) Version 3

Page 10

HMRC 04/23

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

• or less. 0 0

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(2023) Version 3

HMRC 04/23

Page 11

Bank details (for a person to whom a repayment is to be made)

920 Name of bank or building society

925 Branch sort code

930 Account number

935 Name of account

940 Building society reference

Payments to a person other than the company

945 Complete the authority below if you want the repayment to be made to a person other than the company I, as (enter status – for example, company secretary, treasurer, liquidator or authorised agent)

950 of (enter company name)

955 authorise (enter name)

960 of address (enter address)

965 Nominee reference

to receive payment on company’s behalf

970 Name

Declaration

Declaration

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

975 Name K Butler

980 Date DD MM YYYY 985 Status Trustee

CT600(2023) Version 3

Page 12

HMRC 04/23

REDWELL NURSERY

Redwell Leisure Centre Barnwell Road Wellingborough Northants NN8 5LP

CHARITY NUMBER 1161909 OFSTED NUMBER EY493297

Income and Expenditure Account for the year ending 31st August 2022

----- Start of picture text -----
£
£
Income
Fees 20,566
NCC Funding 99,596
Commission 7
120,169
Expenditure
Salaries and Pension Scheme 105,287
PLA Insurance 1,243
Rent 6,923
Accountancy 300
Ofsted 35
Training 432
Snacks 649
Resources 465
Music Licence and Sessions 455
Printing , Postage and Telephone 283
Christmas and End of Year Parties 246
Cleaning 281
Sundry expenses 8
----- End of picture text -----

472

Day Trip

117,079

Gain

3,090

REDWELL NURSERY

Redwell Leisure Centre Barnwell Road Wellingborough Northants NN8 5LP

CHARITY NUMBER 1161909 OFSTED NUMBER EY493297

Balance Sheet at 31st August 2022

£ £ Current Assets

Cash at bank 12,860 Cash in hand 98 ----------

12,958

Represented by

Balance bought forward 9,868 Gain 3,090 ----------12,958