2025-06-30-accounts

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

Trustees’ Annual Report and accounts

Spinnaker Chorus – Charity no: 1177387

Period from 1 July 2024 to 30 June 2025

Spinnaker Chorus is a barbershop Chorus open to women aged from 16 years in the Portsmouth and surrounding area. The Trustees oversee the day to day running of the club for members. The Chorus does not employ any staff. Spinnaker Chorus is a member of the Ladies Association of British Barbershop Singers (LABBS) which also has charitable status (no: 1151161).

Our structure

We are a member’s organisation led by a Management Committee of volunteers from the Chorus. Our four Trustees are drawn from the Management Committee and include our Chair, Vice-Chair and Treasurer. We hold ten Trustee meetings a year and an annual AGM which was held on 18 February 2025.

Our finances

Our primary source of income is from our members’ monthly subscriptions. We also raise money through singing events and receive small donations. Our financial year runs from 1 July to 30 June and our annual accounts to 30 June 2025 are enclosed. Our accounts have been independently verified by Stuart Hoare, Chartered Accountants.

Our activities

Summary of the main events and activities supporting our charitable objects as set out in our governing document:

1 The development of skills in singing techniques at individual and group level through coaching, workshops, rehearsals and performance for the benefit and well-being of women of all ages and backgrounds in the Portsmouth area.

The Chorus meets weekly for rehearsals. Each rehearsal is led by our Musical Director who is a trained barbershop judge and educator. Coaching in barbershop singing techniques is given by him to the Chorus as a whole, and to voice part sections by our Section leaders who are trained in barbershop techniques and giving feedback. Each rehearsal includes vocal craft work to improve individual skills and introduce new members to singing techniques. Our Section leaders have also organised and led regular learning and practice sessions between rehearsals to help our members improve their technique and develop new skills throughout the year.

We continued to introduce a new song to learn every eight weeks throughout the year. Each member is required to audition each new song by singing against another voice part, recording it, and sending it to their section leader for evaluation and feedback. Section leaders take time to give specific feedback on technique and areas for development.

Our Musical Director works with our members to identify those with potential for leadership roles, and he encourages members to join the physical and vocal warm-up team and to act as Guest Directors at rehearsal to try out directing and to receive feedback on their skills.

In September 2024 we received coaching from our Musical Director at a seven-hour coaching session in advance of our participation in the annual ladies’ barbershop national competition in Bournemouth. In March 2025 we spent a weekend together at a retreat working with a renowned barbershop coach who is the LABBS Musicality category leader and judge. Together with our MD, he coached us singing and musicality and helped us to improve our vocal sound as a group.

Chorus members are encouraged to develop their singing abilities by forming smaller groups including octets and quartets and during this period we saw the number of participants grow. These activities allow members to develop their singing abilities and to gain selfconfidence. Several of these groups participated in local music festivals and were coached by our MD and by other trained barbershop coaches throughout the period.

In June 2025 six members of our Chorus attended a National workshop for aspiring Musical Directors. They practiced and were coached in directing skills and rehearsal planning. On their return they shared what they had learnt with us all and continue to practice and hone their skills at rehearsals.

Groups of singers from our club participated in the Portsmouth Music Festival, the Chichester Music Festival, The Isle of Wight Festival and the Fareham Music Festival. One of our quartets entered the national LABBS quartet contest received coaching on singing, musicality, and performance as part of a semi-final weekend in June 2025.

2 The advancement of education in acapella singing in barbershop style through workshops, and musical collaborations for the benefit of the Portsmouth community and across Hampshire and Sussex.

In July 2024 we organised and led a barbershop singing festival to celebrate our twentieth anniversary as a Chorus. We invited barbershop groups from across the Southeast of England to perform to an audience and to sing with us in an event that was open to the public including non-singers. There were singers from fourteen different a cappella choirs and barbershop quartets including male and mixed groups.

We actively encourage people to come and see what we do, emphasising that singing is for everyone regardless of background or experience and offering support (through an Angel Fund) to those in financial difficulty. We have an inclusive culture and value diversity in our membership and our audiences. Our Diversity & Inclusion Officer ensures that we reach out to as many groups as possible as potential members and potential audiences for our craft.

In November and December 2024, we organised and ran a five week “Learn to Sing” course which attracted over 20 participants. The course was designed to introduce attendees to four-part harmony singing learning techniques and several Christmas carols together. The course was certified and ended with a concert open to the public.

In March 2025 we were invited to sing to and with members of the Cosham Parkinson’s Music Group. This group uses music and song as a community activity to help them deal with the symptoms of Parkinson’ disease and to lift spirits.

Our Chair was appointed Chair of our national association (LABBS) in March 2025 and spent time during this period visiting and encouraging other barbershop singing groups in Hampshire, West Sussex, Somerset, London and Buckinghamshire. In her role she spends time promoting the benefits of four-part harmony singing to a national audience and supporting singing clubs to thrive. In April 2025 she attended a LABBS regional education event for 140 participants in Exeter where singers from different clubs across the Southwest were coached together in singing and performing a song arranged in a cappella style.

3 The promotion of the craft and artistry of unaccompanied harmony singing through performances and concerts to the public to encourage high standards and bring music to new audiences.

Spinnaker Chorus performs regularly to audiences large and small as part of our public benefit programme. We seek to educate, entertain, and improve individual and collective well-being through the joy of listening to and participating in singing events.

In August 2024 we were invited to sing and perform to the public at a Sunflower farm. We use these opportunities to show case close harmony singing and to encourage others to take up singing given its positive impact on personal health and well-being.

During 2024 we also sang at St Lukes Church and Queen Alexandra hospital in Portsmouth, Petworth park (National Trust), the Port Solent Christmas Fayre and on multiple crossings of the Isle of Wight ferry to entertain and educate the wider community in the craft of fourpart harmony singing.

In June 2025 we collaborated with a male barbershop chorus from Australia who were touring the UK and invited us to sing with and to them at a joint concert including Solent City Chorus, Spinnaker Chorus and Men in Suits. The concert was open to the public and showcased the craft and artistry of unaccompanied harmony singing.

JC 17 January 2026

Spinnaker Chorus

Charity No. 1177387

Trustee's Report and Unaudited Accounts

30 June 2025

Spinnaker Chorus Trustees Annual Report

The trustee presents their report with the unaudited financial statements of the charity for the year ended 30 June 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 1177387

Trustee

The following trustee served during the year:

Nuala Hobden

Accountants

SHCA Limited 87 London Road Cowplain Waterlooville PO8 8XB

The trustee is responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustee is also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed

Nuala Hobden Trustee 06 February 2026

Page 1

Spinnaker Chorus Independent Examiners Report

Independent Examiner's Report to the trustee of Spinnaker Chorus

I report to the trustees on my examination of the financial statements of Spinnaker Chorus for the year ended 30 June 2025.

Responsibilities and basis of report

As the charity's trustee you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

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

the accounting records were not kept in respect of the charity as required by section 130 of the Act; or
the financial statements do not accord with those records; or
the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination.

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

Stuart Hoare ICAEW SHCA Limited 87 London Road Cowplain Waterlooville

PO8 8XB 06 February 2026

Page 2

Spinnaker Chorus Statement of Financial Activities

for the year ended 30 June 2025

Unrestricted funds	Total funds	Total funds
2025	2025	2024
£	£	£

20,000	20,000	22,479
31,237	31,237	31,990
5,873	5,873	7,163
57,110	57,110	61,632

38,701	38,701	48,602
16,732	16,732	17,273
55,433	55,433	65,875
-	-	-
1,677	1,677	(4,243)
-	-	-
1,677	1,677	(4,243)

1,677	1,677	(4,243)

10,914	10,914	15,157
12,591	12,591	10,914

Page 3

Spinnaker Chorus Balance Sheet

at 30 June 2025

Charity No. 1177387 Current assets Debtors 9 Cash and current accounts Deposit accounts Creditors:Amount falling due within one year 10 Net current assets Total assets less current liabilities Net assets excluding pension asset or liability Total net assets The funds of the charity Restricted funds 11 Unrestricted funds 11 General funds Reserves 11 Total funds Approved by the trustees on 06 February 2026	2025 £ 475 15,509 627 16,611 (4,020) 12,591 12,591 12,591 12,591 12,591 12,591 12,591	2024 £ 1,086 10,925 -
		12,011 (1,097)
		10,914 10,914
		10,914
		10,914
		10,914
		10,914
		10,914

And signed on their behalf by:

Nuala Hobden Trustee 06 February 2026

Page 4

Spinnaker Chorus Notes to the Accounts

for the year ended 30 June 2025

1 Accounting policies

Basis of preparation

The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Income

Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.

Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 5

Spinnaker Chorus Notes to the Accounts

Expenditure

Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
Other expenditure These are support costs not allocated to a particular activity.

Taxation

The charity is exempt from tax on its charitable activities.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

Page 6

Spinnaker Chorus Notes to the Accounts

2 Statement of Financial Activities - prior year

2 Statement of Financial Activities - prior year
Income and endowments from: Donations and legacies Charitable activities Other Total Expenditure on: Charitable activities Other Total Net income Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 3 Income from donations and legacies Subscriptions Donations 4 Income from charitable activities Conventions and events Fundraising	Unrestricted £ 19,780 220 20,000 Unrestricted £ 27,947 3,290 31,237	Unrestricted funds 2024 £ 22,479 31,990 7,163 61,632 48,602 17,273 65,875 (4,243) (4,243) (4,243) 15,157 10,914 Total 2025 £ 19,780 220 20,000 Total 2025 £ 27,947 3,290 31,237	Total funds 2024 £ 22,479 31,990 7,163
			61,632 48,602 17,273
			65,875
			(4,243)
			(4,243)
			(4,243) 15,157
			10,914
			Total 2024 £ 22,359 120
			22,479
			Total 2024 £ 28,727 3,263
			31,990

Page 7

Spinnaker Chorus Notes to the Accounts

5 Other income

Unrestricted £ 4,479 1,394 5,873	Total 2025 £ 4,479 1,394 5,873	Total 2024 £ 4,857 2,306
		7,163

Unrestricted £ 38,341 360 38,701 Unrestricted £ 4,350 5,156 908 5,646 672 - 16,732 2025 £ 475 475 2025 £	Total 2025 £ 38,341 360 38,701 Total 2025 £ 4,350 5,156 908 5,646 672 - 16,732	Total 2024 £ 48,252 350
		48,602
		Total 2024 £ 4,565 4,327 427 4,266 3,244 444
		17,273
		2024 £ 1,086
		1,086
		2024 £
(1)		-
4,021		1,097
4,020		1,097

Page 8

Spinnaker Chorus Notes to the Accounts

11 Movement in funds

Incoming resources (including other gains/losses ) £ 57,110 57,110 At 1 July 2024 £	Resources expended £ (55,433) (55,433) Unrestricted funds £ 12,591 12,591 Cash flows £	At 30 June 2025 £ 12,591
		12,591
		Total £ 12,591
		12,591
		At 30 June 2025 £
10,925	4,584	15,509
10,925 10,925	4,584 4,584	15,509
		15,509

Page 9

Spinnaker Chorus Statement of Cash flows for the year ended 30 June 2025

Cash flows from operating activities Net income/(expenditure) per Statement of Financial Activities Adjustments for: Dividends, interest and rents from investments Decrease/(Increase) in trade and other receivables Increase in trade and other payables Net cash used in operating activities Cash flows from investing activities Dividends, interest and rents from investments Net cash from investing activities Net cash from financing activities Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year	2025 £ 1,677 (5,873) 611 2,923 (662) 5,873 5,873 - 5,211 10,925 16,136	2024 £ (4,243) (7,163) (1,086) 715
		(11,777) 7,163
		7,163

		-

		(4,614)
		15,539
		10,925

Components of cash and cash equivalents
Cash and bank balances	16,136	10,925

	16,136	10,925

Page 10

Spinnaker Chorus Detailed Statement of Financial Activities

for the year ended 30 June 2025

Income and endowments from: Donations and legacies Subscriptions Donations Charitable activities Conventions and events Fundraising Other HMRC gift aid tax recovery Other income Total income and endowments Expenditure on: Charitable activities Conventions and events Fundraising Total of expenditure on charitable activities Other expenditure Directors expenses Wardrobe & other costs Coaching Premises costs Rent General administrative costs, including depreciation and amortisation Bank charges General insurances Software, IT support and related costs Sundry expenses Legal and professional costs	Unrestricted funds 2025 £ 19,780 220 20,000 27,947 3,290 31,237 4,479 1,394 5,873 57,110 38,341 360 38,701 38,701 4,350 5,156 908 10,414 5,646 5,646 - 233 159 280 672	Total funds 2025 £ 19,780 220 20,000 27,947 3,290 31,237 4,479 1,394 5,873 57,110 38,341 360 38,701 38,701 4,350 5,156 908 10,414 5,646 5,646 - 233 159 280 672	Total funds 2024 £ 22,359 120
			22,479
			28,727 3,263
			31,990
			4,857 2,306
			7,163
			61,632 48,252 350
			48,602
			48,602 4,565 4,327 427
			9,319
			4,266
			4,266
			12 - 356 2,876
			3,244

Page 11

Spinnaker Chorus Detailed Statement of Financial Activities

Spinnaker Chorus Detailed Statement of Financial Activities
Audit/Independent examination fees Total of expenditure of other costs Total expenditure Net gains on investments Net income/(expenditure) Net income/(expenditure) before other gains/(losses) Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward	- - 16,732 55,433 - 1,677 1,677 - 1,677 10,914 12,591	- - 16,732 55,433 - 1,677 1,677 - 1,677 10,914 12,591	444
			444

			17,273
			65,875 -
			(4,243)
			(4,243) -
			(4,243)
			15,157
			10,914

Page 12

Spinnaker Chorus (UTR: 4931911727) - Prepared by: SHCA Limited on 05/02/2026 at 15:42

IRmark: YVUSFYYM4Q3FNNR4SZX7BBX5V6VFNLRA

Adjustment of Profits Computation

Turnover from Trade or Profession - Profit Per Accounts - - Adjusted Trading Profits

For period 01/07/2024 to 30/06/2025

Page 1

Corporation Tax Calculation Adjusted Trading Profits Bank, etc. Interest & NTLR Profits Property Business Profits Non-trading Gains on IFAs Chargeable Gains Current Period Profits - - - - - Brought Forward Losses/Deficits used in this Computation Pre 1st April 2017 Trading Losses - NTLR Deficits - - - - Property Business Losses - - - - - Non-trading Losses on Intangible Fixed Assets - - - - - Post 1st April 2017 Trading Losses - - - - - NTLR Deficits - - - - - Property Business Losses - - - - - Non-trading Losses on Intangible Fixed Assets - - - - - Sub-totals - - - - -	Corporation Tax Calculation Adjusted Trading Profits Bank, etc. Interest & NTLR Profits Property Business Profits Non-trading Gains on IFAs Chargeable Gains Current Period Profits - - - - - Brought Forward Losses/Deficits used in this Computation Pre 1st April 2017 Trading Losses - NTLR Deficits - - - - Property Business Losses - - - - - Non-trading Losses on Intangible Fixed Assets - - - - - Post 1st April 2017 Trading Losses - - - - - NTLR Deficits - - - - - Property Business Losses - - - - - Non-trading Losses on Intangible Fixed Assets - - - - - Sub-totals - - - - -	Corporation Tax Calculation Adjusted Trading Profits Bank, etc. Interest & NTLR Profits Property Business Profits Non-trading Gains on IFAs Chargeable Gains Current Period Profits - - - - - Brought Forward Losses/Deficits used in this Computation Pre 1st April 2017 Trading Losses - NTLR Deficits - - - - Property Business Losses - - - - - Non-trading Losses on Intangible Fixed Assets - - - - - Post 1st April 2017 Trading Losses - - - - - NTLR Deficits - - - - - Property Business Losses - - - - - Non-trading Losses on Intangible Fixed Assets - - - - - Sub-totals - - - - -	Total Profits - - -
	Trading Losses carried back from later period - - - - -
Current Period Losses/Deficits used in this Computation against General Profits	Pre 1st April 2017
	Post 1st April 2017
		Qualifying Donations -	- - -
		Used Against Total Profits -
		Charges Surrendered as Group Relief -
		Group Relief Group Relief for Carried Forward Losses Profits Chargeable to Corporation Tax
			-

For period 01/07/2024 to 30/06/2025

Page 2

Spinnaker Chorus (UTR: 4931911727) - Prepared by: SHCA Limited on 05/02/2026 at 15:42

IRmark: YVUSFYYM4Q3FNNR4SZX7BBX5V6VFNLRA

Corporation Tax Payable Financial Year Amount of Profit Rate of tax % Tax 2024 - - 2025 - - Corporation Tax - Marginal relief - Corporation Tax Chargeable -	Corporation Tax Payable Financial Year Amount of Profit Rate of tax % Tax 2024 - - 2025 - - Corporation Tax - Marginal relief - Corporation Tax Chargeable -

Losses Memorandum Pre 1 April 2017 Post 1 April 2017 Adjusted Trading Losses NTLR Deficits Property Business Losses Non-trading Losses on IFAs Adjusted Trading Losses NTLR Deficits Property Business Losses	Non-trading Losses on IFAs - - - - - -
Brought Forward - - - - - - -
Used in this Computation - - - - - - -
Surrendered for Group Relief - - -
Current Period - - - - - - -
Surrendered for Group Relief - - - - - - -
Carried back to Earlier Period - - - - Terminal loss/April 2020 - March 2022 loss carry back claim? [Y/N] N
Carried Forward Losses After Reliefs Taken - - - - - - -
Company in a group? [Y/N] N

For period 01/07/2024 to 30/06/2025

Page 3

Spinnaker Chorus (UTR: 4931911727) - Prepared by: SHCA Limited on 05/02/2026 at 15:42

IRmark: YVUSFYYM4Q3FNNR4SZX7BBX5V6VFNLRA

Marginal Relief Calculation

Marginal Relief Calculation	Marginal Relief Calculation
Financial years beginning 1 April Associated Companies 2024 - n/a - n/a x 2025 - n/a - n/a x Exempt dividends or distributions per accounts - Exempt dividends from group companies -	n/a x n/a = n/a n/a n/a x n/a = n/a n/a Total Marginal Relief = n/a

For period 01/07/2024 to 30/06/2025

Page 4

Spinnaker Chorus (UTR: 4931911727) - Prepared by: SHCA Limited on 05/02/2026 at 15:42

IRmark: YVUSFYYM4Q3FNNR4SZX7BBX5V6VFNLRA

Calculation of Brought Forward Losses Restriction

Qualifying profits: Post 1 April 2017 profits chargeable to corporation tax	Trading profit -	Non Trading Profit -	Total -
Deductions allowance	(5,000,000)	-	(5,000,000)
Relevant profits 50% of relevant profits [if relevant profits > 0] Deductions allowance	- - 5,000,000 5,000,000 - -	- - - - - -
			-
			- 5,000,000
Relevant maximum post 1 April 2017 brought forward losses available			5,000,000
Total profits in the period Deductions allowance: Post 1 April 2017 brought forward losses claimed			- -

For period 01/07/2024 to 30/06/2025

Page 5

Spinnaker Chorus (UTR: 4931911727) - Prepared by: SHCA Limited on 05/02/2026 at 15:42

IRmark: YVUSFYYM4Q3FNNR4SZX7BBX5V6VFNLRA

HM Revenue & Customs

Company Tax Return CT600 (2025) 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


Put an ‘X’ in the appropriate box(es) below
5 NI trading activity		6 SME

7 NI employer		8 Special circumstances

About this return

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

This is the tax return for the company named above, for the period below	This is the tax return for the company named above, for the period below	This is the tax return for the company named above, for the period below	This is the tax return for the company named above, for the period below
30	from DD/MM/YYYY 35		to DD/MM/YYYY
	01/07/2024	ct2025v1	30/06/2025
	Put an ‘X’ in the appropriate box(es) below

40	A repayment is due for this return period

45	Claim or relief affecting an earlier period

50	Making more than one return for this company now

55	This return contains estimated figures

60	Company part of a group that is not small

65	Notice of disclosable avoidance schemes

	Transfer Pricing

70	Compensating adjustment claimed

75	Company qualifies for SME exemption

For period 01/07/2024 to 30/06/2025

Page 1

Spinnaker Chorus (UTR: 4931911727) - Prepared by: SHCA Limited on 05/02/2026 at 15:42

IRmark: YVUSFYYM4Q3FNNR4SZX7BBX5V6VFNLRA

- About this return continued


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

	85	I attach accounts and computations for a different period

	90	If you are not attaching the accounts and computations, explain why

		PDF accounts attached with explanation

		Supplementary pages enclosed

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

	100	Controlled foreign companies and 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 and Investment Zones -form CT600M
.
	144	Residential Property Developer Tax (RPDT) –form CT600N
.
	96	Creative industries –form CT600P

	Tax	calculation -Turnover

	145	Total turnover from trade		-

	150	Banks, building societies, insurance companies and other financial concerns ‘X’ i hi if h i h	i 14
		–put an n ts box you do not ave a recognsed turnover and ave not made an entry n box 5

	Income

	155 Trading profits			-

	160 Trading losses brought forward set against trading profits			-

	165 Net trading profits –box 155 minus box 160			-

	170 Bank, building society or other interest, and profits 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

For period 01/07/2024 to 30/06/2025

Page 2

Spinnaker Chorus (UTR: 4931911727) - Prepared by: SHCA Limited on 05/02/2026 at 15:42

IRmark: YVUSFYYM4Q3FNNR4SZX7BBX5V6VFNLRA

- Income continued


175 Annual payments not otherwise charged to Corporation Tax and from which Income Tax has not been deducted	-

180 Non-exempt dividends or distributions from non-UK resident companies	-

185 Income from which Income Tax has been deducted	-

190 Income from a property business	-

195 Non-trading gains on intangible fixed assets	-

200 Tonnage Tax profits	-

205 Income not falling under any other heading	-

Chargeable gains


210 Gross chargeable gains	-

215 Allowable losses including losses brought forward	-

220 Net chargeable gains -box 210 minus box 215	-

Profits before deductions and reliefs

225 Losses brought forward against certain investment income	-

230 Non-trade deficits on loan relationships (including interest) and derivative contracts (financial instruments) brought forward set against non-trading profits	-

235 Profits before other deductions and reliefs -net sum of boxes 165 to 205 and 220 minus sum of boxes 225 and 230	-

Deductions and reliefs


240 Losses on unquoted shares	-

245 Management expenses	-

250 UK property business losses for this or previous accounting period	-

255 Capital allowances for the purposes of management of the business	-

260 Non-trade deficits for this accounting period from loan relationships and derivative contacts (financial instruments)	-

For period 01/07/2024 to 30/06/2025

Page 3

Spinnaker Chorus (UTR: 4931911727) - Prepared by: SHCA Limited on 05/02/2026 at 15:42

IRmark: YVUSFYYM4Q3FNNR4SZX7BBX5V6VFNLRA

Deductions and Reliefs-continued	Deductions and Reliefs-continued	Deductions and Reliefs-continued	Deductions and Reliefs-continued	Deductions and Reliefs-continued

263 Carried forward non-trade deficits from loan relationships and derivative contracts (financial instruments)								-


265 Non-trading losses on intangible fixed assets								-

275 Total trading losses of this or a later accounting period								-

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								-

290 Non-trade capital allowances								-

295 Total of deductions and reliefs –total of boxes 240 to 275, 285 and 290								-

300 Profits before qualifying donations and group relief –box 235 minus box 295								-


305 Qualifying donations								-

310 Group relief								-

312 Group relief for carried forward losses								-

315 Profits chargeable to Corporation Tax –box 300 minus boxes 305, 310 and 312								-

320 Ring fence profits included								-

325 Northern Ireland profits included								-

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
	Financial year (yyyy)		Amount of profit		Rate of tax %		Tax
330		335	-	340	-	345		-
		350	-	355		360		-
		365	-	370		375		-
380		385	-	390	-	395		-
		400	-	405		410		-
		415	-	420		425		-

For period 01/07/2024 to 30/06/2025

Page 4

Spinnaker Chorus (UTR: 4931911727) - Prepared by: SHCA Limited on 05/02/2026 at 15:42

IRmark: YVUSFYYM4Q3FNNR4SZX7BBX5V6VFNLRA

- 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

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 any 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 & 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 levies

986 Energy (Oil and Gas) Profits Levy (EOGPL) amounts liable		-

987 Electricity Generator Levy (EGL) exceptional generation receipts		-

Calculation of tax outstanding or overpaid

475 Net Corporation Tax liability – box 440 minus box 470		-

480 Tax payable on loans and arrangements to participators		-

485 Put an ‘X’ in box 485 if you completed box A70 in the supplementary pages CT600A

490 Controlled Foreign Companies (CFC) tax payable		-

495 Bank levy payable		-

496 Bank surcharge payable		-

497 Residential Property Developer Tax (RPDT) payable		-

For period 01/07/2024 to 30/06/2025

Page 5

Spinnaker Chorus (UTR: 4931911727) - Prepared by: SHCA Limited on 05/02/2026 at 15:42

IRmark: YVUSFYYM4Q3FNNR4SZX7BBX5V6VFNLRA

- Calculation of tax outstanding or overpaid continued


500 CFC tax, bank levy, bank surcharge and RPDT payable –total of boxes 490, 495,		-
496 and 497
501 EOGPL payable		-

502 EGL payable		-

505 Supplementary charge (ring fence trades) payable		-

510 Tax chargeable - total of boxes 475, 480, 500, 501, 502 and 505		-

515 Income Tax deducted from gross income included in profits		-

520 Income Tax repayable to the company		-

525 Self-assessment of tax payable before restitution tax and coronavirus support scheme overpayments –box 510 minus box 515		-

526 Coronavirus support schemes overpayment now due –total of boxes 471 and 474		-
minus boxes 472 and 473
527 Restitution tax		-

528 Self-assessment of tax payable – total of boxes 525, 526 and 527		-

Tax reconciliation

530	Research and Development credit	-

535	(Not currently used)

540	Creatives tax credit	-

541	Audio-Visual expenditure credit (AVEC) and Video Games expenditure credit (VGEC)	-

545 Total of Research and Development credit, creatives tax credit and AVEC/VGEC – total box 530 to 541		-

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		-

For period 01/07/2024 to 30/06/2025

Page 6

Spinnaker Chorus (UTR: 4931911727) - Prepared by: SHCA Limited on 05/02/2026 at 15:42

IRmark: YVUSFYYM4Q3FNNR4SZX7BBX5V6VFNLRA

- Tax reconciliation continued


575 Land remediation or life assurance company tax credit payable –total of boxes 545 and				-
560 minus boxes 525 and 570
580 Capital allowances first-year tax credit payable -boxes 545, 560 and 565 minus boxes 525, 570 and 575				-

585 Ring fence Corporation Tax included				-

586 NI Corporation Tax included				-

590 Ring fence supplementary charge included				-

595 Tax already paid (and not already repaid)				-

600 Tax outstanding -box 525 minus boxes 545, 560, 565 and 595				-

605 Tax overpaid including surplus or payable credits -total sum of boxes 545, 560, 565				-
and 595 minus 525
610 Group tax refunds surrendered to this company				-

614 Audio-Visual expenditure credit and Video Games expenditure credit surrendered to this company				-

615 Research and Development expenditure credits surrendered to this company				-


Exporter information

During the return period, did the company export goods and/or services to individuals, enterprises or organisations outside the United Kingdom (UK)?

616 Yes - goods	617 Yes – services	618	No – neither

Indicators and information

620 Franked investment income/Exempt ABGH distributions				-

625 Number of 51% group companies				-

Put an ‘X’ in the relevant boxes, if in the period, the company:

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

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

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 included as taxable income				-

For period 01/07/2024 to 30/06/2025

Page 7

Spinnaker Chorus (UTR: 4931911727) - Prepared by: SHCA Limited on 05/02/2026 at 15:42

IRmark: YVUSFYYM4Q3FNNR4SZX7BBX5V6VFNLRA

Information about enhanced expenditure and tax reliefs Research and Development (R&D) or creatives enhanced expenditure and tax reliefs


650 Put an ‘X’ in box 650 if a R&D claim is made by a small or medium-sized enterprise (SME), including a SME subcontractor to a large company and/or for all creatives claims

653 Put an ‘X’ in box 653 if the claim is made by a R&D intensive SME

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 a R&D additional information form has been submitted

658 Put an ‘X’ in box 658 to confirm that a Creatives additional information form has been submitted

659 R&D expenditure qualifying for SME/R&D intensive SME relief				-

660 R&D enhanced expenditure				-

663 Creatives core expenditure				-

665 Creatives additional deduction				-

670 R&D enhanced expenditure and creatives additional deduction total box 660 and box 665				-

675 R&D enhanced expenditure of a SME on work subcontracted to it by a large company				-

680 Vaccine research expenditure				-

Land remediation enhanced expenditure

685 Enter the total enhanced expenditure				-

Information about capital allowances and balancing charges/disposal values
Allowances and charges in calculation of trading profits and losses

	Capital allowances		Balancing charges

Annual investment allowance	690	-

Full expensing	688	-	689	-

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	-

For period 01/07/2024 to 30/06/2025

Page 8

Spinnaker Chorus (UTR: 4931911727) - Prepared by: SHCA Limited on 05/02/2026 at 15:42

IRmark: YVUSFYYM4Q3FNNR4SZX7BBX5V6VFNLRA

Allowances and charges in calculation of trading profits and losses


	Capital allowances		Disposal value

Electric vehicle charge-points	713	-	714	-

Enterprise zones	721	-	722	-

Zero-emission goods vehicles	723	-	724	-

Zero-emission cars	726	-	727	-

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

	Capital allowances		Balancing charges

Annual investment allowance	735	-

Structures and buildings	736	-

Full expensing	733	-	734	-

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 vehicle charge-points	737	-	738	-

Enterprise zones	746	-	747	-

Zero-emission goods vehicles	748	-	749	-

Zero-emission cars	751	-	752	-

For period 01/07/2024 to 30/06/2025

Page 9

Spinnaker Chorus (UTR: 4931911727) - Prepared by: SHCA Limited on 05/02/2026 at 15:42

IRmark: YVUSFYYM4Q3FNNR4SZX7BBX5V6VFNLRA

Qualifying expenditure


760 Machinery and plant on which first year allowance is claimed	-

765 Designated environmentally friendly machinery and plant	-

770 Machinery and plant on long-life assets and integral features	-

771 Structures and buildings	-

772 Machinery and plant - super-deduction	-

773 Machinery and plant - special rate allowance	-

775 Other machinery and plant	-

Losses, deficits and excess amounts

Amount arising


	Amount		Maximum available for surrender as group relief

Losses of trades carried on wholly or partly in the UK	780	-	785	-


Losses of trades carried on wholly outside the UK	790	-


Non-trading deficits on loan relationships and derivative contracts	795	-	800	-


UK property business losses	805	-	810	-

Overseas property business losses	815	-

Losses from miscellaneous transactions	820	-

Capital losses	825	-

Non-trading losses on intangible fixed assets	830	-	835	-

Excess amounts


	Amount		Maximum available for surrender as
			group relief
Non-trading capital allowances			840	-

Qualifying donations			845	-

Management expenses	850	-	855	-

For period 01/07/2024 to 30/06/2025

Page 10

Spinnaker Chorus (UTR: 4931911727) - Prepared by: SHCA Limited on 05/02/2026 at 15:42

IRmark: YVUSFYYM4Q3FNNR4SZX7BBX5V6VFNLRA

Northern Ireland information

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

Overpayments and repayments

Small repayments

860 Do not repay sums of - or less.

860 Do not repay sums of - or less.	860 Do not repay sums of - or less.	860 Do not repay sums of - or less.	860 Do not repay sums of - 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 creatives tax credit		-

886	Payable Audio-Visual expenditure credit and Video Games expenditure 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		-

For period 01/07/2024 to 30/06/2025

Page 11

Spinnaker Chorus (UTR: 4931911727) - Prepared by: SHCA Limited on 05/02/2026 at 15:42

IRmark: YVUSFYYM4Q3FNNR4SZX7BBX5V6VFNLRA

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


920	Name of bank or building society

925	Branch sort code

930	Account number

935	Name of account

940	Building society reference

Payments to a person other than the company


943		Put an ‘X’ in box 943 if there is a R&D payable credit and one of the conditions listed in the CT600 Guide is
		applicable
945		Complete the authority below if you want the repayment to be made to a person other than the company
		I, as (enter status - company secretary, treasurer, liquidator or authorised agent, etc.)


950		of (enter company name)


955		authorise (enter name)


960		of address(enter address)



		Postcode

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
		Nuala Hobden

980		Date DD/MM/YYYY

985		Status
		Treasurer

For period 01/07/2024 to 30/06/2025

Page 12

Spinnaker Chorus (UTR: 4931911727) - Prepared by: SHCA Limited on 05/02/2026 at 15:42

IRmark: YVUSFYYM4Q3FNNR4SZX7BBX5V6VFNLRA

HM Revenue & Customs

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. E45 Put an ‘X’ in the box if during the period covered by these supplementary pages you have over claimed tax

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 the form CT600 in the appropriate boxes.

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 the form CT600 in the appropriate boxes.	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 the form CT600 in the appropriate boxes.	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 the form CT600 in the appropriate boxes.
Type of income	Amount

Enter total turnover from exempt charitable trading activities	E50	-

Investment income - exclude any amounts included on form CT600	E55	-

UK land and building - exclude any amounts included on form CT600	E60	-

Gift Aid - exclude any amounts included on form CT600	E65	-

From other charities - exclude any amounts included on form CT600	E70	-

Gifts of shares or securities received	E75	-

Gifts of real property received	E80	-

Other sources (not included above)	E85	-

Total of boxes E50 to E85	E90	-

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)	E95	-

UK land and buildings costs in relation to exempt charitable activities (in box E60)	E100	-

All general administration/governance costs	E105	-

All grants and donations made within the UK	E110	-

All grants and donations made outside the UK	E115	-

Other expenditure not included above, or not used in calculating figures entered on the form CT600	E120	-

Total of boxes E95 to E120	E125	-

For period 01/07/2024 to 30/06/2025

Page 2

Spinnaker Chorus (UTR: 4931911727) - Prepared by: SHCA Limited on 05/02/2026 at 15:42

IRmark: YVUSFYYM4Q3FNNR4SZX7BBX5V6VFNLRA

Information required

Charity/CASC assets

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 assets	E130	-	E135	-

UK investments	E140	-	E145	-
(excluding controlled companies)

Shares in, and loans to, controlled companies	E150	-	E155	-

Overseas investments	E160	-	E165	-

Loans and non-trade debtors			E170	-

Other current assets			E175	-

Qualifying investments and loans			E180
Applies to charities only. See CT600 guide

Value of any non-qualifying investments and loans			E185	-
Applies to charities only. See CT600 guide

Number of subsidiary or associated companies the charity controls at the end of the period Exclude companies that were dormant throughout the period			E190	-
.

For period 01/07/2024 to 30/06/2025

Page 3

Virtual Cabinet Portal Digital Signatures

Digital Signature Verification

You can verify that this is a genuine Virtual Cabinet Document Portal signed document by uploading it to the following secure web page:

https://www.virtualcabinetportal.com/VerifySignedDocument

Signature Dates and Times

All dates and times shown in the signatures below are expressed in Coordinated Universal Time (UTC), which is generally equivalent to GMT. You can find out more about UTC at the following web page:

http://www.virtualcabinetportal.com/WhatIsUTC

Signature 1

Signed by Nuala Hobden using authentication code enZhczZrTDVyMCgl at IP address 82.3.239.53, on 2026/02/06 14:31:18 Z.

Nuala Hobden's e-mail address is: nualahelen@aol.com.

Nuala Hobden added the following comments:

"Nuala Hobden"

Spinnaker Chorus

Charity No. 1177387

Trustee's Report and Unaudited Accounts

30 June 2025

Spinnaker Chorus Trustees Annual Report

The trustee presents their report with the unaudited financial statements of the charity for the year ended 30 June 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 1177387

Trustee

The following trustee served during the year:

Nuala Hobden

Accountants

SHCA Limited 87 London Road Cowplain Waterlooville PO8 8XB

Signed

Nuala Hobden Trustee 06 February 2026

Page 1

Spinnaker Chorus Independent Examiners Report

Independent Examiner's Report to the trustee of Spinnaker Chorus

I report to the trustees on my examination of the financial statements of Spinnaker Chorus for the year ended 30 June 2025.

Responsibilities and basis of report

As the charity's trustee you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').

Independent examiner's statement

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

the accounting records were not kept in respect of the charity as required by section 130 of the Act; or
the financial statements do not accord with those records; or
the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination.

Stuart Hoare ICAEW SHCA Limited 87 London Road Cowplain Waterlooville

PO8 8XB 06 February 2026

Page 2

Spinnaker Chorus Statement of Financial Activities

for the year ended 30 June 2025

Unrestricted funds	Total funds	Total funds
2025	2025	2024
£	£	£

20,000	20,000	22,479
31,237	31,237	31,990
5,873	5,873	7,163
57,110	57,110	61,632

38,701	38,701	48,602
16,732	16,732	17,273
55,433	55,433	65,875
-	-	-
1,677	1,677	(4,243)
-	-	-
1,677	1,677	(4,243)

1,677	1,677	(4,243)

10,914	10,914	15,157
12,591	12,591	10,914

Page 3

Spinnaker Chorus Balance Sheet

at 30 June 2025

Charity No. 1177387 Current assets Debtors 9 Cash and current accounts Deposit accounts Creditors:Amount falling due within one year 10 Net current assets Total assets less current liabilities Net assets excluding pension asset or liability Total net assets The funds of the charity Restricted funds 11 Unrestricted funds 11 General funds Reserves 11 Total funds Approved by the trustees on 06 February 2026	2025 £ 475 15,509 627 16,611 (4,020) 12,591 12,591 12,591 12,591 12,591 12,591 12,591	2024 £ 1,086 10,925 -
		12,011 (1,097)
		10,914 10,914
		10,914
		10,914
		10,914
		10,914
		10,914

And signed on their behalf by:

Nuala Hobden Trustee 06 February 2026

Page 4

Spinnaker Chorus Notes to the Accounts

for the year ended 30 June 2025

1 Accounting policies

Basis of preparation

Income

Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 5

Spinnaker Chorus Notes to the Accounts

Expenditure

Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
Other expenditure These are support costs not allocated to a particular activity.

Taxation

The charity is exempt from tax on its charitable activities.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Trade and other creditors

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

Page 6

Spinnaker Chorus Notes to the Accounts

2 Statement of Financial Activities - prior year

2 Statement of Financial Activities - prior year
Income and endowments from: Donations and legacies Charitable activities Other Total Expenditure on: Charitable activities Other Total Net income Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 3 Income from donations and legacies Subscriptions Donations 4 Income from charitable activities Conventions and events Fundraising	Unrestricted £ 19,780 220 20,000 Unrestricted £ 27,947 3,290 31,237	Unrestricted funds 2024 £ 22,479 31,990 7,163 61,632 48,602 17,273 65,875 (4,243) (4,243) (4,243) 15,157 10,914 Total 2025 £ 19,780 220 20,000 Total 2025 £ 27,947 3,290 31,237	Total funds 2024 £ 22,479 31,990 7,163
			61,632 48,602 17,273
			65,875
			(4,243)
			(4,243)
			(4,243) 15,157
			10,914
			Total 2024 £ 22,359 120
			22,479
			Total 2024 £ 28,727 3,263
			31,990

Page 7

Spinnaker Chorus Notes to the Accounts

5 Other income

Unrestricted £ 4,479 1,394 5,873	Total 2025 £ 4,479 1,394 5,873	Total 2024 £ 4,857 2,306
		7,163

Unrestricted £ 38,341 360 38,701 Unrestricted £ 4,350 5,156 908 5,646 672 - 16,732 2025 £ 475 475 2025 £	Total 2025 £ 38,341 360 38,701 Total 2025 £ 4,350 5,156 908 5,646 672 - 16,732	Total 2024 £ 48,252 350
		48,602
		Total 2024 £ 4,565 4,327 427 4,266 3,244 444
		17,273
		2024 £ 1,086
		1,086
		2024 £
(1)		-
4,021		1,097
4,020		1,097

Page 8

Spinnaker Chorus Notes to the Accounts

11 Movement in funds

Incoming resources (including other gains/losses ) £ 57,110 57,110 At 1 July 2024 £	Resources expended £ (55,433) (55,433) Unrestricted funds £ 12,591 12,591 Cash flows £	At 30 June 2025 £ 12,591
		12,591
		Total £ 12,591
		12,591
		At 30 June 2025 £
10,925	4,584	15,509
10,925 10,925	4,584 4,584	15,509
		15,509

Page 9

Spinnaker Chorus Statement of Cash flows for the year ended 30 June 2025

Cash flows from operating activities Net income/(expenditure) per Statement of Financial Activities Adjustments for: Dividends, interest and rents from investments Decrease/(Increase) in trade and other receivables Increase in trade and other payables Net cash used in operating activities Cash flows from investing activities Dividends, interest and rents from investments Net cash from investing activities Net cash from financing activities Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year	2025 £ 1,677 (5,873) 611 2,923 (662) 5,873 5,873 - 5,211 10,925 16,136	2024 £ (4,243) (7,163) (1,086) 715
		(11,777) 7,163
		7,163

		-

		(4,614)
		15,539
		10,925

Components of cash and cash equivalents
Cash and bank balances	16,136	10,925

	16,136	10,925

Page 10

Spinnaker Chorus Detailed Statement of Financial Activities

for the year ended 30 June 2025

Income and endowments from: Donations and legacies Subscriptions Donations Charitable activities Conventions and events Fundraising Other HMRC gift aid tax recovery Other income Total income and endowments Expenditure on: Charitable activities Conventions and events Fundraising Total of expenditure on charitable activities Other expenditure Directors expenses Wardrobe & other costs Coaching Premises costs Rent General administrative costs, including depreciation and amortisation Bank charges General insurances Software, IT support and related costs Sundry expenses Legal and professional costs	Unrestricted funds 2025 £ 19,780 220 20,000 27,947 3,290 31,237 4,479 1,394 5,873 57,110 38,341 360 38,701 38,701 4,350 5,156 908 10,414 5,646 5,646 - 233 159 280 672	Total funds 2025 £ 19,780 220 20,000 27,947 3,290 31,237 4,479 1,394 5,873 57,110 38,341 360 38,701 38,701 4,350 5,156 908 10,414 5,646 5,646 - 233 159 280 672	Total funds 2024 £ 22,359 120
			22,479
			28,727 3,263
			31,990
			4,857 2,306
			7,163
			61,632 48,252 350
			48,602
			48,602 4,565 4,327 427
			9,319
			4,266
			4,266
			12 - 356 2,876
			3,244

Page 11

Spinnaker Chorus Detailed Statement of Financial Activities

Spinnaker Chorus Detailed Statement of Financial Activities
Audit/Independent examination fees Total of expenditure of other costs Total expenditure Net gains on investments Net income/(expenditure) Net income/(expenditure) before other gains/(losses) Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward	- - 16,732 55,433 - 1,677 1,677 - 1,677 10,914 12,591	- - 16,732 55,433 - 1,677 1,677 - 1,677 10,914 12,591	444
			444

			17,273
			65,875 -
			(4,243)
			(4,243) -
			(4,243)
			15,157
			10,914

Page 12

Spinnaker Chorus (UTR: 4931911727) - Prepared by: SHCA Limited on 05/02/2026 at 15:42

IRmark: YVUSFYYM4Q3FNNR4SZX7BBX5V6VFNLRA

Adjustment of Profits Computation

Turnover from Trade or Profession - Profit Per Accounts - - Adjusted Trading Profits

For period 01/07/2024 to 30/06/2025

Page 1

Corporation Tax Calculation Adjusted Trading Profits Bank, etc. Interest & NTLR Profits Property Business Profits Non-trading Gains on IFAs Chargeable Gains Current Period Profits - - - - - Brought Forward Losses/Deficits used in this Computation Pre 1st April 2017 Trading Losses - NTLR Deficits - - - - Property Business Losses - - - - - Non-trading Losses on Intangible Fixed Assets - - - - - Post 1st April 2017 Trading Losses - - - - - NTLR Deficits - - - - - Property Business Losses - - - - - Non-trading Losses on Intangible Fixed Assets - - - - - Sub-totals - - - - -	Corporation Tax Calculation Adjusted Trading Profits Bank, etc. Interest & NTLR Profits Property Business Profits Non-trading Gains on IFAs Chargeable Gains Current Period Profits - - - - - Brought Forward Losses/Deficits used in this Computation Pre 1st April 2017 Trading Losses - NTLR Deficits - - - - Property Business Losses - - - - - Non-trading Losses on Intangible Fixed Assets - - - - - Post 1st April 2017 Trading Losses - - - - - NTLR Deficits - - - - - Property Business Losses - - - - - Non-trading Losses on Intangible Fixed Assets - - - - - Sub-totals - - - - -	Corporation Tax Calculation Adjusted Trading Profits Bank, etc. Interest & NTLR Profits Property Business Profits Non-trading Gains on IFAs Chargeable Gains Current Period Profits - - - - - Brought Forward Losses/Deficits used in this Computation Pre 1st April 2017 Trading Losses - NTLR Deficits - - - - Property Business Losses - - - - - Non-trading Losses on Intangible Fixed Assets - - - - - Post 1st April 2017 Trading Losses - - - - - NTLR Deficits - - - - - Property Business Losses - - - - - Non-trading Losses on Intangible Fixed Assets - - - - - Sub-totals - - - - -	Total Profits - - -
	Trading Losses carried back from later period - - - - -
Current Period Losses/Deficits used in this Computation against General Profits	Pre 1st April 2017
	Post 1st April 2017
		Qualifying Donations -	- - -
		Used Against Total Profits -
		Charges Surrendered as Group Relief -
		Group Relief Group Relief for Carried Forward Losses Profits Chargeable to Corporation Tax
			-

For period 01/07/2024 to 30/06/2025

Page 2

Spinnaker Chorus (UTR: 4931911727) - Prepared by: SHCA Limited on 05/02/2026 at 15:42

IRmark: YVUSFYYM4Q3FNNR4SZX7BBX5V6VFNLRA

Corporation Tax Payable Financial Year Amount of Profit Rate of tax % Tax 2024 - - 2025 - - Corporation Tax - Marginal relief - Corporation Tax Chargeable -	Corporation Tax Payable Financial Year Amount of Profit Rate of tax % Tax 2024 - - 2025 - - Corporation Tax - Marginal relief - Corporation Tax Chargeable -

Losses Memorandum Pre 1 April 2017 Post 1 April 2017 Adjusted Trading Losses NTLR Deficits Property Business Losses Non-trading Losses on IFAs Adjusted Trading Losses NTLR Deficits Property Business Losses	Non-trading Losses on IFAs - - - - - -
Brought Forward - - - - - - -
Used in this Computation - - - - - - -
Surrendered for Group Relief - - -
Current Period - - - - - - -
Surrendered for Group Relief - - - - - - -
Carried back to Earlier Period - - - - Terminal loss/April 2020 - March 2022 loss carry back claim? [Y/N] N
Carried Forward Losses After Reliefs Taken - - - - - - -
Company in a group? [Y/N] N

For period 01/07/2024 to 30/06/2025

Page 3

Spinnaker Chorus (UTR: 4931911727) - Prepared by: SHCA Limited on 05/02/2026 at 15:42

IRmark: YVUSFYYM4Q3FNNR4SZX7BBX5V6VFNLRA

Marginal Relief Calculation

Marginal Relief Calculation	Marginal Relief Calculation
Financial years beginning 1 April Associated Companies 2024 - n/a - n/a x 2025 - n/a - n/a x Exempt dividends or distributions per accounts - Exempt dividends from group companies -	n/a x n/a = n/a n/a n/a x n/a = n/a n/a Total Marginal Relief = n/a

For period 01/07/2024 to 30/06/2025

Page 4

Spinnaker Chorus (UTR: 4931911727) - Prepared by: SHCA Limited on 05/02/2026 at 15:42

IRmark: YVUSFYYM4Q3FNNR4SZX7BBX5V6VFNLRA

Calculation of Brought Forward Losses Restriction

Qualifying profits: Post 1 April 2017 profits chargeable to corporation tax	Trading profit -	Non Trading Profit -	Total -
Deductions allowance	(5,000,000)	-	(5,000,000)
Relevant profits 50% of relevant profits [if relevant profits > 0] Deductions allowance	- - 5,000,000 5,000,000 - -	- - - - - -
			-
			- 5,000,000
Relevant maximum post 1 April 2017 brought forward losses available			5,000,000
Total profits in the period Deductions allowance: Post 1 April 2017 brought forward losses claimed			- -

For period 01/07/2024 to 30/06/2025

Page 5

Spinnaker Chorus (UTR: 4931911727) - Prepared by: SHCA Limited on 05/02/2026 at 15:42

IRmark: YVUSFYYM4Q3FNNR4SZX7BBX5V6VFNLRA

HM Revenue & Customs

Company Tax Return CT600 (2025) 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.

The forms in the CT600 series set out the information we need and provide a standard format for calculations.

Northern Ireland


Put an ‘X’ in the appropriate box(es) below
5 NI trading activity		6 SME

7 NI employer		8 Special circumstances

About this return

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

This is the tax return for the company named above, for the period below	This is the tax return for the company named above, for the period below	This is the tax return for the company named above, for the period below	This is the tax return for the company named above, for the period below
30	from DD/MM/YYYY 35		to DD/MM/YYYY
	01/07/2024	ct2025v1	30/06/2025
	Put an ‘X’ in the appropriate box(es) below

40	A repayment is due for this return period

45	Claim or relief affecting an earlier period

50	Making more than one return for this company now

55	This return contains estimated figures

60	Company part of a group that is not small

65	Notice of disclosable avoidance schemes

	Transfer Pricing

70	Compensating adjustment claimed

75	Company qualifies for SME exemption

For period 01/07/2024 to 30/06/2025

Page 1

Spinnaker Chorus (UTR: 4931911727) - Prepared by: SHCA Limited on 05/02/2026 at 15:42

IRmark: YVUSFYYM4Q3FNNR4SZX7BBX5V6VFNLRA

- About this return continued


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

	85	I attach accounts and computations for a different period

	90	If you are not attaching the accounts and computations, explain why

		PDF accounts attached with explanation

		Supplementary pages enclosed

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

	100	Controlled foreign companies and 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 and Investment Zones -form CT600M
.
	144	Residential Property Developer Tax (RPDT) –form CT600N
.
	96	Creative industries –form CT600P

	Tax	calculation -Turnover

	145	Total turnover from trade		-

	150	Banks, building societies, insurance companies and other financial concerns ‘X’ i hi if h i h	i 14
		–put an n ts box you do not ave a recognsed turnover and ave not made an entry n box 5

	Income

	155 Trading profits			-

	160 Trading losses brought forward set against trading profits			-

	165 Net trading profits –box 155 minus box 160			-

	170 Bank, building society or other interest, and profits 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

For period 01/07/2024 to 30/06/2025

Page 2

Spinnaker Chorus (UTR: 4931911727) - Prepared by: SHCA Limited on 05/02/2026 at 15:42

IRmark: YVUSFYYM4Q3FNNR4SZX7BBX5V6VFNLRA

- Income continued


175 Annual payments not otherwise charged to Corporation Tax and from which Income Tax has not been deducted	-

180 Non-exempt dividends or distributions from non-UK resident companies	-

185 Income from which Income Tax has been deducted	-

190 Income from a property business	-

195 Non-trading gains on intangible fixed assets	-

200 Tonnage Tax profits	-

205 Income not falling under any other heading	-

Chargeable gains


210 Gross chargeable gains	-

215 Allowable losses including losses brought forward	-

220 Net chargeable gains -box 210 minus box 215	-

Profits before deductions and reliefs

225 Losses brought forward against certain investment income	-

230 Non-trade deficits on loan relationships (including interest) and derivative contracts (financial instruments) brought forward set against non-trading profits	-

235 Profits before other deductions and reliefs -net sum of boxes 165 to 205 and 220 minus sum of boxes 225 and 230	-

Deductions and reliefs


240 Losses on unquoted shares	-

245 Management expenses	-

250 UK property business losses for this or previous accounting period	-

255 Capital allowances for the purposes of management of the business	-

260 Non-trade deficits for this accounting period from loan relationships and derivative contacts (financial instruments)	-

For period 01/07/2024 to 30/06/2025

Page 3

Spinnaker Chorus (UTR: 4931911727) - Prepared by: SHCA Limited on 05/02/2026 at 15:42

IRmark: YVUSFYYM4Q3FNNR4SZX7BBX5V6VFNLRA

Deductions and Reliefs-continued	Deductions and Reliefs-continued	Deductions and Reliefs-continued	Deductions and Reliefs-continued	Deductions and Reliefs-continued

263 Carried forward non-trade deficits from loan relationships and derivative contracts (financial instruments)								-


265 Non-trading losses on intangible fixed assets								-

275 Total trading losses of this or a later accounting period								-

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								-

290 Non-trade capital allowances								-

295 Total of deductions and reliefs –total of boxes 240 to 275, 285 and 290								-

300 Profits before qualifying donations and group relief –box 235 minus box 295								-


305 Qualifying donations								-

310 Group relief								-

312 Group relief for carried forward losses								-

315 Profits chargeable to Corporation Tax –box 300 minus boxes 305, 310 and 312								-

320 Ring fence profits included								-

325 Northern Ireland profits included								-

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
	Financial year (yyyy)		Amount of profit		Rate of tax %		Tax
330		335	-	340	-	345		-
		350	-	355		360		-
		365	-	370		375		-
380		385	-	390	-	395		-
		400	-	405		410		-
		415	-	420		425		-

For period 01/07/2024 to 30/06/2025

Page 4

Spinnaker Chorus (UTR: 4931911727) - Prepared by: SHCA Limited on 05/02/2026 at 15:42

IRmark: YVUSFYYM4Q3FNNR4SZX7BBX5V6VFNLRA

- 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

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 any 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 & 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 levies

986 Energy (Oil and Gas) Profits Levy (EOGPL) amounts liable		-

987 Electricity Generator Levy (EGL) exceptional generation receipts		-

Calculation of tax outstanding or overpaid

475 Net Corporation Tax liability – box 440 minus box 470		-

480 Tax payable on loans and arrangements to participators		-

485 Put an ‘X’ in box 485 if you completed box A70 in the supplementary pages CT600A

490 Controlled Foreign Companies (CFC) tax payable		-

495 Bank levy payable		-

496 Bank surcharge payable		-

497 Residential Property Developer Tax (RPDT) payable		-

For period 01/07/2024 to 30/06/2025

Page 5

Spinnaker Chorus (UTR: 4931911727) - Prepared by: SHCA Limited on 05/02/2026 at 15:42

IRmark: YVUSFYYM4Q3FNNR4SZX7BBX5V6VFNLRA

- Calculation of tax outstanding or overpaid continued


500 CFC tax, bank levy, bank surcharge and RPDT payable –total of boxes 490, 495,		-
496 and 497
501 EOGPL payable		-

502 EGL payable		-

505 Supplementary charge (ring fence trades) payable		-

510 Tax chargeable - total of boxes 475, 480, 500, 501, 502 and 505		-

515 Income Tax deducted from gross income included in profits		-

520 Income Tax repayable to the company		-

525 Self-assessment of tax payable before restitution tax and coronavirus support scheme overpayments –box 510 minus box 515		-

526 Coronavirus support schemes overpayment now due –total of boxes 471 and 474		-
minus boxes 472 and 473
527 Restitution tax		-

528 Self-assessment of tax payable – total of boxes 525, 526 and 527		-

Tax reconciliation

530	Research and Development credit	-

535	(Not currently used)

540	Creatives tax credit	-

541	Audio-Visual expenditure credit (AVEC) and Video Games expenditure credit (VGEC)	-

545 Total of Research and Development credit, creatives tax credit and AVEC/VGEC – total box 530 to 541		-

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		-

For period 01/07/2024 to 30/06/2025

Page 6

Spinnaker Chorus (UTR: 4931911727) - Prepared by: SHCA Limited on 05/02/2026 at 15:42

IRmark: YVUSFYYM4Q3FNNR4SZX7BBX5V6VFNLRA

- Tax reconciliation continued


575 Land remediation or life assurance company tax credit payable –total of boxes 545 and				-
560 minus boxes 525 and 570
580 Capital allowances first-year tax credit payable -boxes 545, 560 and 565 minus boxes 525, 570 and 575				-

585 Ring fence Corporation Tax included				-

586 NI Corporation Tax included				-

590 Ring fence supplementary charge included				-

595 Tax already paid (and not already repaid)				-

600 Tax outstanding -box 525 minus boxes 545, 560, 565 and 595				-

605 Tax overpaid including surplus or payable credits -total sum of boxes 545, 560, 565				-
and 595 minus 525
610 Group tax refunds surrendered to this company				-

614 Audio-Visual expenditure credit and Video Games expenditure credit surrendered to this company				-

615 Research and Development expenditure credits surrendered to this company				-


Exporter information

During the return period, did the company export goods and/or services to individuals, enterprises or organisations outside the United Kingdom (UK)?

616 Yes - goods	617 Yes – services	618	No – neither

Indicators and information

620 Franked investment income/Exempt ABGH distributions				-

625 Number of 51% group companies				-

Put an ‘X’ in the relevant boxes, if in the period, the company:

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

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

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 included as taxable income				-

For period 01/07/2024 to 30/06/2025

Page 7

Spinnaker Chorus (UTR: 4931911727) - Prepared by: SHCA Limited on 05/02/2026 at 15:42

IRmark: YVUSFYYM4Q3FNNR4SZX7BBX5V6VFNLRA

Information about enhanced expenditure and tax reliefs Research and Development (R&D) or creatives enhanced expenditure and tax reliefs


650 Put an ‘X’ in box 650 if a R&D claim is made by a small or medium-sized enterprise (SME), including a SME subcontractor to a large company and/or for all creatives claims

653 Put an ‘X’ in box 653 if the claim is made by a R&D intensive SME

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 a R&D additional information form has been submitted

658 Put an ‘X’ in box 658 to confirm that a Creatives additional information form has been submitted

659 R&D expenditure qualifying for SME/R&D intensive SME relief				-

660 R&D enhanced expenditure				-

663 Creatives core expenditure				-

665 Creatives additional deduction				-

670 R&D enhanced expenditure and creatives additional deduction total box 660 and box 665				-

675 R&D enhanced expenditure of a SME on work subcontracted to it by a large company				-

680 Vaccine research expenditure				-

Land remediation enhanced expenditure

685 Enter the total enhanced expenditure				-

Information about capital allowances and balancing charges/disposal values
Allowances and charges in calculation of trading profits and losses

	Capital allowances		Balancing charges

Annual investment allowance	690	-

Full expensing	688	-	689	-

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	-

For period 01/07/2024 to 30/06/2025

Page 8

Spinnaker Chorus (UTR: 4931911727) - Prepared by: SHCA Limited on 05/02/2026 at 15:42

IRmark: YVUSFYYM4Q3FNNR4SZX7BBX5V6VFNLRA

Allowances and charges in calculation of trading profits and losses


	Capital allowances		Disposal value

Electric vehicle charge-points	713	-	714	-

Enterprise zones	721	-	722	-

Zero-emission goods vehicles	723	-	724	-

Zero-emission cars	726	-	727	-

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

	Capital allowances		Balancing charges

Annual investment allowance	735	-

Structures and buildings	736	-

Full expensing	733	-	734	-

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 vehicle charge-points	737	-	738	-

Enterprise zones	746	-	747	-

Zero-emission goods vehicles	748	-	749	-

Zero-emission cars	751	-	752	-

For period 01/07/2024 to 30/06/2025

Page 9

Spinnaker Chorus (UTR: 4931911727) - Prepared by: SHCA Limited on 05/02/2026 at 15:42

IRmark: YVUSFYYM4Q3FNNR4SZX7BBX5V6VFNLRA

Qualifying expenditure


760 Machinery and plant on which first year allowance is claimed	-

765 Designated environmentally friendly machinery and plant	-

770 Machinery and plant on long-life assets and integral features	-

771 Structures and buildings	-

772 Machinery and plant - super-deduction	-

773 Machinery and plant - special rate allowance	-

775 Other machinery and plant	-

Losses, deficits and excess amounts

Amount arising


	Amount		Maximum available for surrender as group relief

Losses of trades carried on wholly or partly in the UK	780	-	785	-


Losses of trades carried on wholly outside the UK	790	-


Non-trading deficits on loan relationships and derivative contracts	795	-	800	-


UK property business losses	805	-	810	-

Overseas property business losses	815	-

Losses from miscellaneous transactions	820	-

Capital losses	825	-

Non-trading losses on intangible fixed assets	830	-	835	-

Excess amounts


	Amount		Maximum available for surrender as
			group relief
Non-trading capital allowances			840	-

Qualifying donations			845	-

Management expenses	850	-	855	-

For period 01/07/2024 to 30/06/2025

Page 10

Spinnaker Chorus (UTR: 4931911727) - Prepared by: SHCA Limited on 05/02/2026 at 15:42

IRmark: YVUSFYYM4Q3FNNR4SZX7BBX5V6VFNLRA

Northern Ireland information

Overpayments and repayments

Small repayments

860 Do not repay sums of - or less.

860 Do not repay sums of - or less.	860 Do not repay sums of - or less.	860 Do not repay sums of - or less.	860 Do not repay sums of - 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 creatives tax credit		-

886	Payable Audio-Visual expenditure credit and Video Games expenditure 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		-

For period 01/07/2024 to 30/06/2025

Page 11

Spinnaker Chorus (UTR: 4931911727) - Prepared by: SHCA Limited on 05/02/2026 at 15:42

IRmark: YVUSFYYM4Q3FNNR4SZX7BBX5V6VFNLRA

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


920	Name of bank or building society

925	Branch sort code

930	Account number

935	Name of account

940	Building society reference

Payments to a person other than the company


943		Put an ‘X’ in box 943 if there is a R&D payable credit and one of the conditions listed in the CT600 Guide is
		applicable
945		Complete the authority below if you want the repayment to be made to a person other than the company
		I, as (enter status - company secretary, treasurer, liquidator or authorised agent, etc.)


950		of (enter company name)


955		authorise (enter name)


960		of address(enter address)



		Postcode

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
		Nuala Hobden

980		Date DD/MM/YYYY

985		Status
		Treasurer

For period 01/07/2024 to 30/06/2025

Page 12

Spinnaker Chorus (UTR: 4931911727) - Prepared by: SHCA Limited on 05/02/2026 at 15:42

IRmark: YVUSFYYM4Q3FNNR4SZX7BBX5V6VFNLRA

HM Revenue & Customs

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

Information required

Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.

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 the form CT600 in the appropriate boxes.	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 the form CT600 in the appropriate boxes.	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 the form CT600 in the appropriate boxes.
Type of income	Amount

Enter total turnover from exempt charitable trading activities	E50	-

Investment income - exclude any amounts included on form CT600	E55	-

UK land and building - exclude any amounts included on form CT600	E60	-

Gift Aid - exclude any amounts included on form CT600	E65	-

From other charities - exclude any amounts included on form CT600	E70	-

Gifts of shares or securities received	E75	-

Gifts of real property received	E80	-

Other sources (not included above)	E85	-

Total of boxes E50 to E85	E90	-

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)	E95	-

UK land and buildings costs in relation to exempt charitable activities (in box E60)	E100	-

All general administration/governance costs	E105	-

All grants and donations made within the UK	E110	-

All grants and donations made outside the UK	E115	-

Other expenditure not included above, or not used in calculating figures entered on the form CT600	E120	-

Total of boxes E95 to E120	E125	-

For period 01/07/2024 to 30/06/2025

Page 2

Spinnaker Chorus (UTR: 4931911727) - Prepared by: SHCA Limited on 05/02/2026 at 15:42

IRmark: YVUSFYYM4Q3FNNR4SZX7BBX5V6VFNLRA

Information required

Charity/CASC assets

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 assets	E130	-	E135	-

UK investments	E140	-	E145	-
(excluding controlled companies)

Shares in, and loans to, controlled companies	E150	-	E155	-

Overseas investments	E160	-	E165	-

Loans and non-trade debtors			E170	-

Other current assets			E175	-

Qualifying investments and loans			E180
Applies to charities only. See CT600 guide

Value of any non-qualifying investments and loans			E185	-
Applies to charities only. See CT600 guide

Number of subsidiary or associated companies the charity controls at the end of the period Exclude companies that were dormant throughout the period			E190	-
.

For period 01/07/2024 to 30/06/2025

Page 3

Virtual Cabinet Portal Digital Signatures

Digital Signature Verification

You can verify that this is a genuine Virtual Cabinet Document Portal signed document by uploading it to the following secure web page:

https://www.virtualcabinetportal.com/VerifySignedDocument

Signature Dates and Times

All dates and times shown in the signatures below are expressed in Coordinated Universal Time (UTC), which is generally equivalent to GMT. You can find out more about UTC at the following web page:

http://www.virtualcabinetportal.com/WhatIsUTC

Signature 1

Signed by Nuala Hobden using authentication code enZhczZrTDVyMCgl at IP address 82.3.239.53, on 2026/02/06 14:31:18 Z.

Nuala Hobden's e-mail address is: nualahelen@aol.com.

Nuala Hobden added the following comments:

"Nuala Hobden"


1 Company name	Spinnaker Chorus

2 Company registration number

3 Tax reference		4931911727

4 Type of company			8


E1	Company name	Spinnaker Chorus

E2	Tax reference		4931911727
Period covered by this supplementary page (cannot exceed 12 months)


E3	from DD/MM/YYYY		01/07/2024

E4	to DD/MM/YYYY		30/06/2025


Charity/CASC repayment reference	E5

Charity Commission registration number, or Scottish Charity number (if applicable)	E10	1177387


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 exemption from all tax on all or part of its income and	E15	X
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 will be applied for charitable or qualifying purposes	E20	X
, , only

Some of the income and gains may not be exempt or have not been applied for charitable or qualifying	E25
purposes only, and I have completed form CT600

I claim exemption from tax

Name	E30	Nuala Hobden

Status	E35	Treasurer

Date_DD/MM/YYYY_	E40


1 Company name	Spinnaker Chorus

2 Company registration number

3 Tax reference		4931911727

4 Type of company			8

Trustees’ Annual Report and accounts

Spinnaker Chorus – Charity no: 1177387

Period from 1 July 2024 to 30 June 2025

Our structure

Our finances

Our activities

3 The promotion of the craft and artistry of unaccompanied harmony singing through performances and concerts to the public to encourage high standards and bring music to new audiences.

Spinnaker Chorus

Trustee's Report and Unaudited Accounts

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 1177387

Trustee

Accountants

Independent Examiner's Report to the trustee of Spinnaker Chorus

Responsibilities and basis of report

Independent examiner's statement

for the year ended 30 June 2025

for the year ended 30 June 2025

Basis of preparation

Income

Expenditure

Taxation

Trade and other debtors

Cash and cash equivalents

Trade and other creditors

Receipt of donated goods, facilities and services

2 Statement of Financial Activities - prior year

5 Other income

11 Movement in funds

for the year ended 30 June 2025

Spinnaker Chorus Detailed Statement of Financial Activities

Adjustment of Profits Computation

Marginal Relief Calculation

Calculation of Brought Forward Losses Restriction

HM Revenue & Customs

Your Company Tax Return

Company information

Northern Ireland

About this return

- About this return continued

- Income continued

Chargeable gains

Deductions and reliefs

- Tax calculation continued

- Calculation of tax outstanding or overpaid continued

- Tax reconciliation continued

Information about enhanced expenditure and tax reliefs Research and Development (R&D) or creatives enhanced expenditure and tax reliefs

Allowances and charges in calculation of trading profits and losses

Qualifying expenditure

Losses, deficits and excess amounts

Amount arising

Excess amounts

Northern Ireland information

Overpayments and repayments

Small repayments

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

Payments to a person other than the company

Declaration

Guidance

Company information

Repayments

Information required

Information required

Charity/CASC assets

Virtual Cabinet Portal Digital Signatures

Digital Signature Verification

Signature Dates and Times

Signature 1

Spinnaker Chorus

Trustee's Report and Unaudited Accounts

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 1177387

Trustee

Accountants

Independent Examiner's Report to the trustee of Spinnaker Chorus

Responsibilities and basis of report

Independent examiner's statement

for the year ended 30 June 2025

for the year ended 30 June 2025