## **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**
|**Notes**
**Income and endowments**
**from:**
Donations and legacies
3
Charitable activities
4
Other
5
**Total**
**Expenditure on:**
Charitable activities
6
Other
7
**Total**
Net gains on investments
**Net income/(expenditure)**
Transfers between funds
**Net income/(expenditure)**
**before other gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**||**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**
|HMRC gift aid tax recovery
Other income
6
**Expenditure on charitable activities**
_Expenditure on charitable_
_activities_
Conventions and events
Fundraising
_Governance costs_
7
**Other expenditure**
Directors expenses
Wardrobe & other costs
Coaching
Premises costs
General administrative costs
Legal and professional costs
8
**Staff costs**
No employee received emoluments in excess of £60,000.
9
**Debtors**
Prepayments and accrued income
10 **Creditors:**
amounts falling due within one year
Accruals
Deferred 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**
|**Restricted funds:**
**Unrestricted funds:**
**General funds**
**Total funds**
12 **Analysis of net assets between funds**
Net current assets
13 **Reconciliation of net debt**
Cash and cash equivalents
Net debt|**At 1 July**
**2024**
10,914
10,914|**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
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|**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
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## **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
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## **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
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## **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.
## Company information
||||||
|---|---|---|---|---|
|1
Company name|**Spinnaker Chorus**||||
||||||
|2
Company registration number|||||
||||||
|3
Tax reference||**4931911727**|||
||||||
|4
Type of company|||**8**||
||||||
## 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|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
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## - 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
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## - 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
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||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
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## - 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
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## - 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
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## - 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
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## **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
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## 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
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## 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
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## **Northern Ireland information**
856 Amount of group relief claimed which relates to NI trading **-** losses used against rest of UK/mainstream profits 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.|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
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## 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
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
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**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.
## Company information
||||||
|---|---|---|---|---|
|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**||
||||||
Claims to exemption (this section should be completed in all cases)
|||||||
|---|---|---|---|---|---|
|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|||||
|||||||
For period 01/07/2024 to 30/06/2025
Page 1
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## 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.|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
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IRmark: YVUSFYYM4Q3FNNR4SZX7BBX5V6VFNLRA
## Information required
## Charity/CASC assets
|Charity/CASC assets|Charity/CASC assets|Charity/CASC assets|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
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**
|**Notes**
**Income and endowments**
**from:**
Donations and legacies
3
Charitable activities
4
Other
5
**Total**
**Expenditure on:**
Charitable activities
6
Other
7
**Total**
Net gains on investments
**Net income/(expenditure)**
Transfers between funds
**Net income/(expenditure)**
**before other gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**||**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**
|HMRC gift aid tax recovery
Other income
6
**Expenditure on charitable activities**
_Expenditure on charitable_
_activities_
Conventions and events
Fundraising
_Governance costs_
7
**Other expenditure**
Directors expenses
Wardrobe & other costs
Coaching
Premises costs
General administrative costs
Legal and professional costs
8
**Staff costs**
No employee received emoluments in excess of £60,000.
9
**Debtors**
Prepayments and accrued income
10 **Creditors:**
amounts falling due within one year
Accruals
Deferred 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**
|**Restricted funds:**
**Unrestricted funds:**
**General funds**
**Total funds**
12 **Analysis of net assets between funds**
Net current assets
13 **Reconciliation of net debt**
Cash and cash equivalents
Net debt|**At 1 July**
**2024**
10,914
10,914|**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.
## Company information
||||||
|---|---|---|---|---|
|1
Company name|**Spinnaker Chorus**||||
||||||
|2
Company registration number|||||
||||||
|3
Tax reference||**4931911727**|||
||||||
|4
Type of company|||**8**||
||||||
## 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|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
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## - 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
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||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
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## - 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
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## - 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
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## - 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
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## **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
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## 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
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## 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
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## **Northern Ireland information**
856 Amount of group relief claimed which relates to NI trading **-** losses used against rest of UK/mainstream profits 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.|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
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## 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
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
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**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.
## Company information
||||||
|---|---|---|---|---|
|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**||
||||||
Claims to exemption (this section should be completed in all cases)
|||||||
|---|---|---|---|---|---|
|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|||||
|||||||
For period 01/07/2024 to 30/06/2025
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## 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.|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|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**
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## **Signature 1**
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"Nuala Hobden"