**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:
1. 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
3. 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
4. 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.
## Company information
|||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**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`||
|||||||||||||||
## 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
Page 3
(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
Page 4
(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
Page 5
(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
Page 6
(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**|**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
(JA-LYCOMM)
**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
(JA-LYCOMM)
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**|**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
(JA-LYCOMM)
**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**||||||||||||||||
CT600(2023) Version 3
HMRC 04/23
Page 11
**(JA-LYCOMM)**
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**
## `MR GARETH CHARLES GARNETT OWEN`
**980 Date** DD MM YYYY 05/02/2024 **985 Status** `DIRECTOR`
CT600(2023) Version 3
Page 12
HMRC 04/23
(JA-LYCOMM)
**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 Love Your Community
(name of charity or CASC)
E2 Tax reference
1 2 6 8 9 2 2 1 1 9
Period covered by this supplementary page (cannot exceed 12 months)
E3 from DD MM YYYY
0 1 0 8 2 0 2 2
E4 to DD MM YYYY
3 1 0 7 2 0 2 3
Claims to exemption ( this section should be completed in all cases)
Charity/CASC repayment reference E5
Charity Commission registration number, or E10 1172625
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
(JA-LYCOMM)
## 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|
CT600E(2015) Version 3
Page 2
HMRC 04/15
(JA-LYCOMM)
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**|£||||||||||`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**
1. 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.
2. 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.
3. I confirm that the charity had no liabilities or contingent liabilities other than those disclosed in the accounts.
4. 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.
5. 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.
6. 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
7. I confirm that the charity has not contracted for any capital expenditure other than as disclosed in the accounts.
8. 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