2023-07-31-accounts

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

REGISTERED COMPANY NUMBER: 09683130 (England and Wales) REGISTERED CHARITY NUMBER: 1172625

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 July 2023

for

Love Your Community

Avalon Accounting Limited 12 Park Lane Tilehurst Reading Berkshire RG31 5DL

Love Your Community

Contents of the Financial Statements for the Year Ended 31 July 2023

		Page
Report of the Trustees		1
Independent Examiner's Report		2
Statement of Financial Activities		3
Balance Sheet	4	to	5
Notes to the Financial Statements	6	to	11
Detailed Statement of Financial Activities	12	to	13

Love Your Community

Report of the Trustees

for the Year Ended 31 July 2023

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 July 2023. 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 a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

09683130 (England and Wales)

Registered Charity number

1172625

Registered office St Birinus House Langley Hill Calcot Reading Berkshire RG31 4QX

Trustees

Mr Graham Hedley Bates Mr Gary James Bowden Ms Jillian Wells Mr. Gareth Owen

Company Secretary Ms. Jill Wells

Independent Examiner Avalon Accounting Limited 12 Park Lane Tilehurst Reading Berkshire RG31 5DL

05/02/2024

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

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

Mr. Gareth Owen - Trustee

Page 1

Independent Examiner's Report to the Trustees of Love Your Community

Independent examiner's report to the trustees of Love Your Community ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2023.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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

Sanjay Kumar Swarup - ACA, MBA

Avalon Accounting Limited 12 Park Lane Tilehurst Reading Berkshire RG31 5DL

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

Page 2

Love Your Community

Statement of Financial Activities

for the Year Ended 31 July 2023

Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Other trading activities 2 115,960 Investment income 3 190 Other income 1,744 Total 117,894 EXPENDITURE ON Raising funds 109,045 Other 10,137 Total 119,182 NET INCOME/(EXPENDITURE) (1,288) RECONCILIATION OF FUNDS Total funds brought forward 49,071 TOTAL FUNDS CARRIED FORWARD 47,783	Restricted fund £ - - - - 1,000 - 1,000 (1,000) 2,417 1,417	2023 Total funds £ 115,960 190 1,744 117,894 110,045 10,137 120,182 (2,288) 51,488 49,200	2022 Total funds £ 114,115 10 4,334 118,459 107,561 12,947 120,508 (2,049) 53,537 51,488

The notes form part of these financial statements

Page 3

Love Your Community

Balance Sheet

31 July 2023

Unrestricted Restricted fund fund Notes £ £ FIXED ASSETS Tangible assets 8 151 - CURRENT ASSETS Debtors 9 432 - Cash at bank and in hand 48,591 1,417 49,023 1,417 CREDITORS Amounts falling due within one year 10 (1,391) - NET CURRENT ASSETS 47,632 1,417 TOTAL ASSETS LESS CURRENT LIABILITIES 47,783 1,417 NET ASSETS 47,783 1,417 FUNDS 11 Unrestricted funds Restricted funds TOTAL FUNDS	2023 Total funds £ 151 432 50,008 50,440 (1,391) 49,049 49,200 49,200 47,783 1,417 49,200	2022 Total funds £ 202 803 53,145 53,948 (2,662) 51,286 51,488 51,488 49,071 2,417 51,488

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

The notes form part of these financial statements

continued...

Page 4

Love Your Community

Balance Sheet - continued 31 July 2023

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

05/02/2024

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

............................................. Mr. Gareth Owen - Trustee

The notes form part of these financial statements

Page 5

Love Your Community

Notes to the Financial Statements for the Year Ended 31 July 2023

1. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

The financial statements of the charitable company, 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 Companies Act 2006. 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.

Computer equipment - 25% on reducing balance

TAXATION

The charity is exempt from corporation 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.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Page 6

continued...

Love Your Community

Notes to the Financial Statements - continued

for the Year Ended 31 July 2023

2. OTHER TRADING ACTIVITIES

Love Your Neighbour Little Acorns Fees Uniform, trips fee etc. Utilities from The Gate DVD Income 3. INVESTMENT INCOME Deposit account interest 4. NET INCOME/(EXPENDITURE) Net income/(expenditure) is stated after charging/(crediting): Depreciation - owned assets Other operating leases	2023 £ - - 113,750 350 1,860 - 115,960 2023 £ 190 2023 £ 51 24,000	2022 £ 5,250 197 106,071 475 2,070 52
		114,115
		2022 £ 10 2022 £ 67 24,000

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 July 2023 nor for the year ended 31 July 2022.

TRUSTEES' EXPENSES

There were no trustees' expenses paid for the year ended 31 July 2023 nor for the year ended 31 July 2022.

6. STAFF COSTS

The average monthly number of employees during the year was as follows:

	2023	2022
Trustees & Employees	15	12

No employees received emoluments in excess of £60,000.

continued...

Page 7

Love Your Community

Notes to the Financial Statements - continued for the Year Ended 31 July 2023

7.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Other trading activities
108,865
Investment income
10
Other income
4,334
Total
113,209
EXPENDITURE ON
Raising funds
104,611
Other
12,947
Total
117,558
NET INCOME/(EXPENDITURE)
(4,349)
RECONCILIATION OF FUNDS
Total funds brought forward
53,420
TOTAL FUNDS CARRIED FORWARD
49,071
8.
TANGIBLE FIXED ASSETS
COST
At 1 August 2022 and 31 July 2023
DEPRECIATION
At 1 August 2022
Charge for year
At 31 July 2023
NET BOOK VALUE
At 31 July 2023
At 31 July 2022

Restricted
Total
fund
funds
£
£
5,250
114,115
-
10
-
4,334
5,250
118,459
2,950
107,561
-
12,947
2,950
120,508
2,300
(2,049)
117
53,537
2,417
51,488
Computer
equipment
£
479
277
51
328
151
202

continued...

Page 8

Love Your Community

Notes to the Financial Statements - continued for the Year Ended 31 July 2023

9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Social security and other taxes Pensions liability Other creditors Accrued expenses 11. MOVEMENT IN FUNDS Unrestricted funds General fund Restricted funds Restricted fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund Restricted funds Restricted fund TOTAL FUNDS	At 1.8.22 £ 49,071 2,417 51,488 Incoming resources £ 117,894 - 117,894	2023 2022 £ £ 432 803 2023 2022 £ £ (639) 541 - (219) 14 - 2,016 2,340 1,391 2,662 Net movement At in funds 31.7.23 £ £ (1,288) 47,783 (1,000) 1,417 (2,288) 49,200 Resources Movement expended in funds £ £ (119,182) (1,288) (1,000) (1,000) (120,182) (2,288)

continued...

Page 9

Love Your Community

Notes to the Financial Statements - continued for the Year Ended 31 July 2023

11. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

At 1.8.21
£
Unrestricted funds
General fund
53,420
Restricted funds
Restricted fund
117
TOTAL FUNDS
53,537
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
113,209
Restricted funds
Restricted fund
5,250
TOTAL FUNDS
118,459
A current year 12 months and prior year 12 months combined position is as follows:
At 1.8.21
£
Unrestricted funds
General fund
53,420
Restricted funds
Restricted fund
117
TOTAL FUNDS
53,537

Net
movement
At
in funds
31.7.22
£
£
(4,349)
49,071
2,300
2,417
(2,049)
51,488
Resources
Movement
expended
in funds
£
£
(117,558)
(4,349)
(2,950)
2,300
(120,508)
(2,049)
Net
movement
At
in funds
31.7.23
£
£
(5,637)
47,783
1,300
1,417
(4,337)
49,200

continued...

Page 10

Love Your Community

Notes to the Financial Statements - continued for the Year Ended 31 July 2023

11. 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:

Unrestricted funds General fund Restricted funds Restricted fund TOTAL FUNDS	Incoming resources £ 231,103 5,250 236,353	Resources Movement expended in funds £ £ (236,740) (5,637) (3,950) 1,300 (240,690) (4,337)

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 July 2023.

Page 11

Love Your Community

INCOME AND ENDOWMENTS Other trading activities Love Your Neighbour Little Acorns Fees Uniform, trips fee etc. Utilities from The Gate DVD Income Investment income Deposit account interest Other income Other Income SMP recovered Total incoming resources EXPENDITURE Raising donations and legacies Other operating leases Love Your Neighbour Uniform, trip fee etc. Early Years Pupil Premium - Expenses Other trading activities Wages and salaries Pensions Support costs Management Insurance Light and heat Telephone and fax Carried forward	Detailed Statement of Financial Activities for the Year Ended 31 July 2023	2023 £ - - 113,750 350 1,860 - 115,960 190 200 1,544 1,744 117,894 24,000 1,000 6,241 - 31,241 76,747 1,878 78,625 789 3,221 1,159 5,169	2022 £ 5,250 197 106,071 475 2,070 52

			114,115 10 - 4,334
			4,334
			118,459 24,000 2,950 4,959 860
			32,769 72,997 1,795
			74,792 766 2,274 577 3,617

This page does not form part of the statutory financial statements

Page 12

Love Your Community

Management Brought forward Postage and stationery Advertising and Promotion Sundry Expenses Subscription Legal and professional Repairs and renewals Donations Health and safety Bad debt Finance Bank charges Interest on PAYE late payment Information technology Software licences Other Staff training and welfare Governance costs Accountancy fees Computer equipment Total resources expended Net expenditure	Detailed Statement of Financial Activities for the Year Ended 31 July 2023	2023 £ 5,169 1,463 841 13 330 - - - 96 179 8,091 120 1 121 699 501 853 51 904 120,182 (2,288)	2022 £ 3,617 1,502 572 13 - 40 767 4,000 - - 10,511 123 19 142 537 850 840 67 907 120,508 (2,049)

This page does not form part of the statutory financial statements

Page 13

(JA-LYCOMM)

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.

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

30 from DD MM YYYY 35 to DD MM YYYY 0 1 0 8 2 0 2 2 3 1 0 7 2 0 2 3
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

(JA-LYCOMM)

About this return – continued

Accounts and computations

	Accounts and computations
80	I attach accounts and computations for the period to which this return relates	`X`

85	I attach accounts and computations for a different period
90	If you are not attaching the accounts and computations, explain why

	Supplementary pages enclosed
95	Loans and arrangements to participators by close companies– form CT600A
100	Controlled foreign companies, foreign permanent establishment exemptions, hybrid and other mismatches– form CT600B
105	Group and consortium– form CT600C
110	Insurance– form CT600D
115	Charities and Community Amateur Sports Clubs (CASCs)– form CT600E	`X`

120	Tonnage tax– form CT600F

125 Northern Ireland – form CT600G

130 Cross-border royalties – form CT600H 135 Supplementary charge in respect of ring fence trades – form CT600I

140 Disclosure of Tax Avoidance Schemes – form CT600J
141 Restitution tax – form CT600K
142 Research and Development – form CT600L

143 Freeports – form CT600M 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

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(2023) Version 3

Page 2

HMRC 04/23

(JA-LYCOMM)

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

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(2023) Version 3

HMRC 04/23

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(JA-LYCOMM)

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`	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`	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

Tax calculation

326 Number of associated companies in this period
327 Number of associated companies in the first financial year
328 Number of associated companies in the second financial year
329 Put an ‘X’ in box 329 if the company is chargeable at the small profit rate or is entitled to marginal relief

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) %
330 335 £ 340 345 £ p
350 £ 355 360 £ p
365 £ 370 375 £ p
380 385 £ 390 395 £ p
400 £ 405 410 £ p
415 £ 420 425 £ p
----- End of picture text -----

CT600(2023) Version 3

HMRC 04/23

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(JA-LYCOMM)

Tax calculation – continued


Corporation Tax– total of boxes 345, 360, 375, 395, 410 and 425	430	£		•

Marginal relief	435	£		•

Corporation Tax chargeable– box 430 minus box 435	440	£	`0`	•	`0`	`0`

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	£		•

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	£		•

480	Tax payable on loans and arrangements to participators	£	`0`	•	`0`	`0`
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

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(JA-LYCOMM)

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 £ • `0` `0` `0` `0` `0` `0` `0` `0` `0` `0` `0` `0`	£												•
	£											`0`	•	`0`	`0`

528 Self-assessment of tax payable – 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

CT600(2023) Version 3

HMRC 04/23

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(JA-LYCOMM)

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 under the Corporation Tax (Instalment Payments) Regulations		a large	company
631	should have made (whether it has or not) instalment payments as under the Corporation Tax (Instalment Payments) Regulations		a very large company
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

(JA-LYCOMM)

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
	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

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Information about capital allowances and balancing charges Allowances and charges in the calculation of trading profits and losses

	Capital allowances	Capital allowances	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	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

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Qualifying expenditure


760	Machinery and plant on which first	£	•	0	0
	year allowance is claimed
765	Designated environmentally friendly	£	•	0	0
	machinery and plant
770	Machinery and plant on long-life	£	•	0	0
	assets and integral features
771	Structures and buildings	£	•	0	0

772	Machinery and plant	£	•	0	0
	– super-deduction
773	Machinery and plant	£	•	0	0
	– special rate allowance
775	Other machinery and plant	£	•	0	0

Losses, deficits and excess amounts Amount arising

	Amount	Amount	Maximum available	Maximum available
			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
			as group relief
Non-trade capital allowances			840	£
Qualifying donations			845	£

Management expenses	850	£	855	£

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Northern Ireland information

856	Amount of group relief claimed which relates to NI trading losses used against rest of UK/mainstream profits	£												•	0	0
857	Amount of group relief claimed which relates to NI trading losses used against NI trading profits	£												•	0	0
858	Amount of group relief claimed which relates to rest of UK/mainstream losses used against NI trading profits	£												•	0	0

Overpayments and repayments Small repayments

860 Do not repay sums of £ • 0 0 or less.

Read the overpayments and repayments section of the Company Tax Return Guide for specific guidance on when and how to make an entry in this box.

Repayments for the period covered by this return


865	Repayment of Corporation Tax	£	•

870	Repayment of Income Tax	£	•

875	Payable Research and Development tax credit	£	•

880	Payable Research and Development expenditure credit	£	•

885	Payable creative tax credit	£	•

890	Payable land remediation or life assurance company	£	•
	tax credit
895	Payable capital allowances first-year tax credit	£	•

Surrender of tax refund within group

Including surrenders under the Instalment Payments Regulations

900	The following amount is to be surrendered	£	•
	Put an ‘X’ in the appropriate boxes below
	the joint Notice is attached	905
	or
	will follow	910

915	Please stop repayment of the following amount	£	•
	until we send you the Notice

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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

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 GARETH CHARLES GARNETT OWEN`

980 Date DD MM YYYY 05/02/2024 985 Status DIRECTOR

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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.

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 `1` `1` `7` `7` `9` `4` `1` `1` `5` `8` `6` `0` `1` `9` `0` `1` `7` `4` `4`	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 `1` `1` `7` `7` `9` `4` `1` `1` `5` `8` `6` `0` `1` `9` `0` `1` `7` `4` `4`	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 `1` `1` `7` `7` `9` `4` `1` `1` `5` `8` `6` `0` `1` `9` `0` `1` `7` `4` `4`
	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 `1` `1` `9` `8` `3` `5` `1` `0` `9` `6` `9` `8` `9` `5` `1` `5` `6` `2` `2`	Type of expenditure Amount Trading costs in relation to exempt charitable activities (in box E50) £ 0 0 • E95 UK land and buildings costs in relation to exempt charitable activities (in box E60) £ 0 0 • E100 All general administration/governance costs £ 0 0 • E105 All grants and donations made within the UK £ 0 0 • E110 All grants and donations made outside the UK £ 0 0 • E115 Other expenditure not included above, or not used in calculating figures entered on the form CT600 £ 0 0 • E120 Total of boxes E95 to E120 £ 0 0 • E125 `1` `1` `9` `8` `3` `5` `1` `0` `9` `6` `9` `8` `9` `5` `1` `5` `6` `2` `2`	Type of expenditure Amount Trading costs in relation to exempt charitable activities (in box E50) £ 0 0 • E95 UK land and buildings costs in relation to exempt charitable activities (in box E60) £ 0 0 • E100 All general administration/governance costs £ 0 0 • E105 All grants and donations made within the UK £ 0 0 • E110 All grants and donations made outside the UK £ 0 0 • E115 Other expenditure not included above, or not used in calculating figures entered on the form CT600 £ 0 0 • E120 Total of boxes E95 to E120 £ 0 0 • E125 `1` `1` `9` `8` `3` `5` `1` `0` `9` `6` `9` `8` `9` `5` `1` `5` `6` `2` `2`
	0	0

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Information required

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	£				`1`	`5`	`1`
assets
UK investments E140 £	E145	£
(excluding
controlled companies)
Shares in, E150 £	E155	£
and loans to,
controlled companies
Overseas E160 £	E165	£
investments
Loans and non-trade debtors	E170	£

Other current assets	E175	£		`5`	`0`	`5`	`1`	`9`

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

Love Your Community St Birinus House Langley Hill Calcot Reading Berkshire United Kingdom RG31 4QX

13[th] December 2023

To,

Avalon Accounting Ltd 12, Park Lane Tilehurst Reading Berkshire RG31 5DL

Dear Sirs,

During the preparation of our accounts for the year ending 31[st] July 2023 the following representations were made by us to you.

Representation

I acknowledge as director that I have fulfilled my responsibilities under the Charities Act 2011 for making accurate representations to you and for the accounts which you have prepared for the charity association.
I confirm that all accounting records had been made available to you for the purpose of preparing the independent examination report and that all the transactions undertaken by the charity had been properly reflected and recorded in the accounting records.
I confirm that the charity had no liabilities or contingent liabilities other than those disclosed in the accounts.
I confirm that there have been no events since the balance sheet date which required disclosing or which would materially affect the amounts in the accounts, other than those already disclosed or included in the report.
I confirm that the related party relationships and transactions set out below are a complete list of such relationships and transactions and that we are not aware of any further related party matters or transactions.

transactions.
Party	Relationship	Nature of transaction
-	-	-

I confirm that I was aware that that a related party of the charity is a person or organisation which either directly or indirectly controls, has joint control of, or significantly influences the charity or vice versa and as a result will include: trustees, other key management, close family and other business interests of the previous.

I confirm that the charity has not contracted for any capital expenditure other than as disclosed in the accounts.

Love Your Community St Birinus House Langley Hill Calcot Reading Berkshire United Kingdom RG31 4QX

I confirm that the charity has not contracted for any capital expenditure other than as disclosed in the accounts.
I confirm that there are no laws or regulations that are central to the charity’s ability to conduct its business.

I confirm that I have read and understood the contents of this letter and agree that it accurately reflects the representations made to you by the trustees during the course of preparing the charity’s accounts.

Yours faithfully,

…………………………………………

On behalf of the Trustees Love Your Community

Date:

05/02/2024


1	Company name	`Love Your Community`

2	Company registration number				`0`	`9`	`6`	`8`	`3`	`1`	`3`	`0`

3	Tax reference		`1`	`2`	`6`	`8`	`9`	`2`	`2`	`1`	`1`	`9`

4	Type of company											`0`

Report of the Trustees

for the Year Ended 31 July 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

Registered Charity number

Trustees

Independent examiner's report to the trustees of Love Your Community ('the Company')

Responsibilities and basis of report

Independent examiner's statement

Statement of Financial Activities

for the Year Ended 31 July 2023

Love Your Community

Balance Sheet

Balance Sheet - continued 31 July 2023

1. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

INCOME

EXPENDITURE

TANGIBLE FIXED ASSETS

TAXATION

FUND ACCOUNTING

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

Notes to the Financial Statements - continued

for the Year Ended 31 July 2023

2. OTHER TRADING ACTIVITIES

5. TRUSTEES' REMUNERATION AND BENEFITS

TRUSTEES' EXPENSES

6. STAFF COSTS

Notes to the Financial Statements - continued for the Year Ended 31 July 2023

Notes to the Financial Statements - continued for the Year Ended 31 July 2023

Notes to the Financial Statements - continued for the Year Ended 31 July 2023

11. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Notes to the Financial Statements - continued for the Year Ended 31 July 2023

11. MOVEMENT IN FUNDS - continued

12. RELATED PARTY DISCLOSURES

Love Your Community

Your Company Tax Return

Company information

Northern Ireland (NI)

About this return

Tax calculation – Turnover

Chargeable gains

Profits before deductions and reliefs

Deductions and reliefs

Tax calculation

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

Tax calculation – continued

Reliefs and deductions in terms of tax

Energy profits levy

Calculation of tax outstanding or overpaid

Calculation of tax outstanding or overpaid – continued

Tax reconciliation

Tax reconciliation – continued

Exporter information

Indicators and information

Information about enhanced expenditure

Allowances and charges not included in the calculation of trading profits and losses

Losses, deficits and excess amounts Amount arising

Excess amounts

Overpayments and repayments Small repayments

Repayments for the period covered by this return

Surrender of tax refund within group

Payments to a person other than the company

Declaration

Declaration

MR GARETH CHARLES GARNETT OWEN

Guidance

Company information

Repayments

Information required

Charity/CASC assets

Representation

`MR GARETH CHARLES GARNETT OWEN`