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2022-01-31-accounts

Charity no. 1186788 Company no. 11753900

INITIATIVES FOR REGIONAL AND INTERNATIONAL DEVELOPMENT

(A Company Limited by Guarantee)

Trustees’ Report and Financial Statements

For the Year Ended 31 January 2022

Ease Accounting Associates

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Doc ID: 46877b9445fd3a333226a3bee6cc0f41b490e218

Table of Contents

Table of Contents
S/N Details Page(s)
1 Reference and Administrative Details of The Charity, its Trustees and Advisers 3
2 Trustees’ Report 4 & 5
3 Independent Examiner’sReport 6
4 Statement of Financial Activities 7
5 Balance Sheet 8
6 Statement of Cash Flows 10
7 Notes to the Financial Statement 11 - 14

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Ease Accounting Associates

Doc ID: 46877b9445fd3a333226a3bee6cc0f41b490e218

Reference and Administrative Details of The Charity, its Trustees and Advisers

Director of Operation Dr Opeolu Oyejide Ojo PhD, MRSC, CSci, FIBMS, FHEA (Chair) Board of Trustee Ayodele Igandan Pastor Joseph Olajide Omotayo Dr Opeolu Oyejide Ojo PhD, MRSC, CSci, FIBMS, FHEA (Chair) Independent Examination Ease Accounting Associates UK Ltd 22 Brent Way Dartford, Kent DA2 6DA Legal Advisers Banker Lloyds Bank

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Ease Accounting Associates

Doc ID: 46877b9445fd3a333226a3bee6cc0f41b490e218

Trustees’ Report

The trustees present their report and accounts for the year ended 31 January 2022. The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charities Act 2011 and prepares their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014.

Governance and management

The charity was established by a charitable Memorandum and articles incorporated on 07 Jan 2019 as amended by special resolution(s) dated 23[rd] November 2019 and it is a registered charity.

The trustees who served during the year were:

Dr Opeolu Oyejide Ojo Phd, Pastor Joseph Olajide Omotayo and Ayodele Igandan.

Trustees are familiar with the workings of the of charity having exhibited passion for the delivery of the charity’s aims and objective. New trustees are invited and encouraged to attend training courses led by the chair and also read guidelines and publications issued by the Charity Commission eg. 'the Essential Trustee,' copies of which are given to new trustees.

The trustees meet regularly to manage her affairs.

All trustees current are on part time by using their spare time and resources for the promotion of the charity’s objective. This approach is expected to continue until such a time that fulltime activities could be commenced

Risks Imperfect Assessment and management

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Aims, Objectives & activities

The charity's objectives are –

  1. The prevention or relief of poverty by providing grants, items and services to individuals in need and/or charities, or other organisations working to prevent or relieve poverty.

  2. To advance in life and help young people living in west midlands and globally by providing advice and helping in developing skills and capabilities which enable them to participate in the society as independent, mature and responsible individuals.

  3. To advance education of the public, and in particular (but not exclusively) young people, in the subjects of science, technology, engineering and mathematics (stem).

  4. To preserve and protect the health of the public through the promotion of healthy eating, physical activities and other practices which are beneficial to health.

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The charity carries out the below listed activities in order to achieve its aims and objectives

Who the charity helps

How the charity works

Signed by one or two trustees on behalf of all the trustees

Name Signature Date
Dr Opeolu Oyejide Ojo PhD
16/02/2022

Ease Accounting Associates

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Independent Examiner’s Report

INDEPENDENT EXAMINER'S REPORT FOR YEAR ENDED 31 January 2022 TO THE TRUSTEES OF THE INITIATIVES FOR REGIONAL AND INTERNATIONAL DEVELOPMENT

I report on the accounts for the year ended 31 January 2022 set out on pages 7 to 13.

RESPECTIVE RESPONSIBILITIES OF THE TRUSTEES AND THE EXAMINER

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

(i) examine the accounts under section 145 of the 2011 Act;

(ii) to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and

(iii) to state whether particular matters have come to my attention.

BASIS OF INDEPENDENT EXAMINER'S REPORT

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair" view and the report is limited to those matters set out in the statements below.

INDEPENDENT EXAMINER'S STATEMENT

In connection with my examination, no matter has come to my attention: (a) which gives me reasonable cause to believe that in any material respect the requirements: (i) to keep accounting records in accordance with section 130 of the 2011 Act; and (ii) to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act; have not been met. (b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the

Ease Accounting Associates UK Ltd

Babatunde Akinhanmi

Signature 17/02/2022

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Ease Accounting Associates

Doc ID: 46877b9445fd3a333226a3bee6cc0f41b490e218

Statement of financial activities (including summary income and expenditure account)

For Year Ended 31 January 2022

Recommended categories by activity
Income (Note 3)
Income and endowments from:
Donations and legacies
Grants
Total
Expenditure (Notes 4)
Expenditure on:
Charitable activities
Other
Total
Net income/(expenditure) before tax for the reporting period
Tax payable
Net income/(expenditure) after tax before investment
gains/(losses)
Net gains/(losses) on investments
Net income/(expenditure)
Net movement in funds
Total funds carried forward		 Total funds
31/01/2022
Total funds
31/01/2021
£
£
1,615.00
261.23
30,914.00
21,093.00
32,529.00
21,354.23
17,145.00
7,541.25
6,449.00
2,053.39
23,594.00
9,594.64
8,935.00
11,759.59
0.00
0.00
8,935.00
11,759.59
-
8,935.00
11,759.59
8,935.00
11,759.59
8,935.00
11,759.59

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Ease Accounting Associates

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Statement of Financial position (Balance Sheet)

As at 31 January 2022

Fixed assets ( Note 4)
Total fixed assets
Current assets
Stocks
Debtors
Investments
Cash at bank and in hand
Total current assets
Creditors: amounts falling due within one year
Net current assets/(liabilities)
Total assets less current liabilities
Creditors: amounts falling due after one year
Provisions for liabilities
Total net assets or liabilities
Funds of the Charity
Unrestricted funds
Total funds		 31/01/2022
31/01/2021
£
£
3,698.00
490.36
0.00
37,003.00
0.00
0.00
0.00
20,194.00
53,817.68
57,197.00
53,817.68
275.00
250.00
56,922.00
53,567.68
60,620.00
54,058.04
39,626.00
42,000.00
0.00
0.00
20,994.00
12,058.04
20,994.00
12,058.04
20,994.00
12,058.04

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Ease Accounting Associates

Doc ID: 46877b9445fd3a333226a3bee6cc0f41b490e218

For the year Ended 31 Jan 2022, the company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

The Annual Accounts is Approved on behalf of the all the Trustees / Directors

Name Signature Date Ayodele Igandan 16/02/2022

Ease Accounting Associates

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Statement of Cash Flow

For the Year Ended 31 Jan 2022

Cash flows from operating activities
Net income
Adjustments for:
Depreciation and amortization
Increase / Decrease in Working Capital
Increase in trade payables
Debtors
Cash generated from operations
Cash flows from investing activities
Purchases of Equipment’s
Cash flows from financing activities
Proceeds From CBBL
Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of period
Cash and cash equivalents at end of period		 31/01/2022
31/01/2021
£
£
8,935.00
11,759.59
835.00
107.64
9,770.00
11,867.23
25.00
250.00
- 37,003.00
- 27,208.00
12,117.23
- 4,041.68
-598
- 2,374.00
42,000.00
- 33,623.68
53,519.23
53,817.68
298.45
20,194.00
53,817.68

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Ease Accounting Associates

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Notes to the financial statements

Note 1 Basis of preparation

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

1.1a The 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 of Ireland (FRS 102) issued on 16 July 2014

1.2 Going concern

There are no material uncertainties or related events or conditions that cast significant doubt on the charity's ability to continue as a going concern.

1.3 Change of accounting policy.

The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).

1.5 Material prior year errors

Note 2 Accounting policies

Recognition of income

These are included in the Statement of Financial Activities (SoFA) when:

Offsetting

. There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.

Grants and donations.

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Legacies

Government grants

.

The charity has received government grants in the reporting period.

Tax reclaims on donations and gifts.

Contractual income and performance related grants

. This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions.

Donated goods

. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable.

Volunteer help

. The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.

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Note 3 Incomes

3.1 Unrestricted Funds

All income within the period under review comprises of Unrestricted fund of Donations, Gifts and grants from relevant Government Agencies.

3.2 Restricted Funds

There are no Restricted Funds within the period under review

3.3 Endowment Funds

There are no Endowment Funds within the period under review

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Ease Accounting Associates

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Operating Revenue & Expenses for Year Ended 31 January 2022

Income (Note 3)
31/01/2022 31/01/2021 31/01/2020
Income 1,600.00 120.50 4,378.45
Interest incomes 15.00 0.73
Donations and legacies 30,914.00 140.00
HEART OF ENGLAND C NET Grant 2,100.00
MAIN GRANTS 9,998.00
VOICE4CHANGE ENGLA Grant 8,995.00
32,529.00 21,354.23 4,378.45
Expenses
Charitable activities 17,145.00 7,541.25 2,153.00
Raising funds 648.25
Printing & stationaries 112.00 973.82 1,927.00
Other 73.68
Independent Examiners Fee 275.00 250.00 -
- -
Depreciation 835.00 107.64
9,594.64		 4,080.00
Staff training and welfare 800.00
Travel and subsistence 4,020.00
Subscriptions 163.00
Bank charges 15.00
Insurance 216.00
Other legal and professional 12.00 23,593.00
8,936.00 11,759.59 298.45

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Noncurrent Assets Schedule

For the Year Ended 31 Jan 2022

4
Tangible fixed assets
Cost or valuation
At 1 February 2021
Additions
At 31 January 2022
Depreciation
At 1 February 2021
Charge for the year
At 31 January 2022
Net book value
At 31 January 2022
At 31 January 2021		 Plant &
Fixtures &
Computer
Total
machinery
fittings
equipment
£
£
£
£
At cost
At cost
At cost
0.00
598.00
0.00
598.00
3,000.00
0.00
1,043.00
4,043.00
3,000.00
598.00
1,043.00
4,641.00
0.00
108.00
0.00
108.00
540.00
108.00
187.00
835.00
540.00
216.00
187.00
943.00
2,460.00
382.00
856.00
3,698.00
-
490.00
-
490.00

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HM Revenue & Customs

Tax Return for the period 01/02/2021 to 31/01/2022.

This is a copy of the information that will be transmitted to the HM Revenue & Customs once authorised by you. The copy includes all completed supplementary pages & attachments. Before transmitting the return (or amendment) information to HM Revenue & Customs using the HMRC online account, your tax adviser must provide you with a copy of your tax return (or amended tax return) information for you to declare that the information is correct and complete to the best of your knowledge and belief and approve submission to HM Revenue & Customs. If you give false information or conceal any part of your income or chargeable gains you may be liable to financial penalties. It is recommended that you retain a copy of the Tax Return (or amended tax return information) transmitted to HMRC.

The HM Revenue & Customs IRmark number assigned to your tax return information is:

3PGGJU4N4IJPDNP2XWSKTZENWWPCM35B

This number appears on each page of this copy, which is consecutively numbered from 1 to 12.

The following details comprise the information to be sent electronically:

Name

Initiatives For Regional and International Development

UTR Agent Reference 1248912394 IRID-01

Declaration

I understand that when I advise Ease Accounting Associates UK Limited that I have approved this copy they will be entitled to submit my return (or amended return) information using the HMRC online account.

Where your Tax Return (or amended Tax Return) contains a claim for a repayment and you require the repayment to be sent to your bank, building society or other nominee, the relevant question within the return (or amended return) must be completed. Please note the receipt of these nomination details included with the other return information received using the Online Service will be taken to be your formal approval to such a nomination for repayment purposes. Your signature confirms you have authorised HM Revenue & Customs to make any repayment arising from this return to the nominee as detailed above.

03 / 10 / 2022 Signature ______ Date ________

Dr Opeolu Oyejide

Doc ID: 46877b9445fd3a333226a3bee6cc0f41b490e218

D(￿ ID: 46877b9445fd3a333226a3be86ccOf41b4908218

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Company Tax Return

CT600 (2022) 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
2 Company registration number
3 Tax reference
4 Type of company
INITIATIVES FOR REGIONAL AND INTERNATIONAL DEVELOP
1 1 7 5 3 9 0 0
1 2 4 8 9 1 2 3 9 4
8		 MENT

Northern Ireland (NI)

Put an ‘X’ in the appropriate boxes below Put an ‘X’ in the appropriate boxes below
**5 ** NI trading activity **6 ** SME
**7 ** NI employer **8 ** Special circumstances

About this return

This is the tax return for the company named above, for the period below 30 from DD MM YYYY 35 to DD MM YYYY 0 1 0 2 2 0 2 1 3 1 0 1 2 0 2 2 Put an ‘X’ in the appropriate boxes below 40 A repayment is due for this return period 45 Claim or relief affecting an earlier period 50 Making more than one return for this company now 55 This return contains estimated figures 60 Company part of a group that is not small 65 Notice of disclosable avoidance schemes Transfer pricing 70 Compensating adjustment claimed 75 Company qualifies for SME exemption

CT600(2022) Version 3

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About this return – continued

Accounts and computations

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

Supplementary pages enclosed

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

Tax calculation

Turnover
**145 ** Total turnover from trade
£		 8 9 3 7 • 0 0
150 Banks, building societies, insurance companies and other financial concerns
_–_put an ‘X’ in this box if you do not have a recognised turnover and have not made an entry in box 145

Income

155 Trading profits
£
0
0
•
160 Trading losses brought forward set against trading profits
£
0
0
•
165 Net trading profits –box 155 minus box 160
£
0
0
•
170 Bank, building society or other interest, and profits
from non-trading loan relationships
£
0
0
•		 0 0

CT600(2022) Version 3

Page 2

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Income – continued

**175 ** Annual payments not otherwise charged to Corporation Tax £ • 0 0
and from which Income Tax has not been deducted
180
Non-exempt dividends or distributions from
non-UK resident companies		 £ • 0 0
**185 ** Income from which Income Tax has been deducted £ • 0 0
**190 ** Income from a property business £ • 0 0
**195 ** Non-trading gains on intangible fixed assets £ • 0 0
**200 ** Tonnage tax profits £ • 0 0
**205 ** Income not falling under any other heading £ • 0 0
Chargeable gains
**210 ** Gross chargeable gains £ • 0 0
**215 ** Allowable losses including losses brought forward £ • 0 0
**220 ** Net chargeable gains_–_box 210 minus box 215 £ • 0 0

Profits before deductions and reliefs
**225 ** Losses brought forward against certain investment income £ • 0 0
**230 ** Non-trade deficits on loan relationships (including interest) £ • 0 0
and derivative contracts (financial instruments)
brought forward set against non-trading profits
**235 ** Profits before other deductions and reliefs – net sum of £ • 0 0
boxes 165 to 205 and 220 minus sum of boxes 225 and 230
Deductions and reliefs
**240 ** Losses on unquoted shares £ • 0 0
**245 ** Management expenses £ • 0 0
**250 ** UK property business losses for this or previous £ • 0 0
accounting period
**255 ** Capital allowances for the purposes of management £ • 0 0
of the business
**260 ** Non-trade deficits for this accounting period from loan £ • 0 0
relationships and derivative contracts (financial instruments)

CT600(2022) Version 3

HMRC 04/22 Doc ID: 46877b9445fd3a333226a3bee6cc0f41b490e218

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Deductions and Reliefs – continued

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

Tax calculation

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 £ p
350 £ 355 360 £ p
365 £ 370 375 £ p
380 385 £ 390 395 £ p
400 £ 405 410 £ p
415 £ 420 425 £ p
Corporation Tax– total of boxes 345, 360, 375, 395, 410 and 425
Marginal relief for ring fence trades
Corporation Tax chargeable– box 430 minus box 435
£
•
430
£
•
435
£
•
440
0
0 0

CT600(2022) Version 3

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Reliefs and deductions in terms of tax
**445 ** Community Investment Tax Relief £ •
**450 ** Double Taxation Relief £ •
**455 ** Put an ‘X’ in box 455 if box 450 includes an underlying
rate relief claim
**460 ** Put an ‘X’ in box 460 if box 450 includes an amount carried
back from a later period
**465 ** Advance Corporation Tax £ •
**470 ** Total reliefs and deduction in terms of tax £ •
– total of boxes 445, 450 and 465

Coronavirus support schemes and overpayments (see CT600 Guide for definitions)
**471 ** Coronavirus Job Retention Scheme (CJRS) received £ •
**472 ** CJRS entitlement £ •
**473 ** CJRS overpayment already assessed or voluntary disclosed £ •
**474 ** Other coronavirus overpayments £ •
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 £ •
**500 ** CFC tax, bank levy and bank surcharge payable £ •
–total of boxes 490, 495 and 496
**505 ** Supplementary charge (ring fence trades) payable £ •
**510 ** Tax chargeable–total of boxes 475, 480, 500 and 505 £ 0 • 0 0
**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 £ 0 • 0 0
and coronavirus support scheme overpayments
–box 510 minus box 515

CT600(2022) Version 3

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Calculation of tax outstanding or overpaid – continued
**526 ** Coronavirus support schemes overpayment now due £ •
–total of boxes 471 and 474 minus boxes 472 and 473
**527 ** Restitution tax £ •
**528 ** Self-assessment of tax payable £ 0 • 0 0
–total of boxes 525, 526 and 527
Tax reconciliation
530 Research and Development credit £ •
535 (Not currently used) £ •
540 Creative tax credit £ •
**545 ** Total of Research and Development credit £ •
and creative tax credit –total box 530 to 540
550 Land remediation tax credit £ •
555 Life assurance company tax credit £ •
**560 ** Total land remediation and life assurance company tax credit £ •
–total box 550 and 555
**565 ** Capital allowances first-year tax credit £ •
570 Surplus Research and Development credits or £ •
creative tax credit payable –box 545 minus box 525
**575 ** Land remediation or life assurance company tax credit payable £ •
–total of boxes 545 and 560 minus boxes 525 and 570
**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

CT600(2022) Version 3

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Tax reconciliation – continued
**610 ** Group tax refunds 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

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

Information about enhanced expenditure

Research and Development (R&D) or creative enhanced expenditure

**650 ** Put an ‘X’ in box 650 if the claim is made by a small or medium-sized
enterprise (SME), including a SME subcontractor to a large company		 Put an ‘X’ in box 650 if the claim is made by a small or medium-sized
enterprise (SME), including a SME subcontractor to a large company		 Put an ‘X’ in box 650 if the claim is made by a small or medium-sized
enterprise (SME), including a SME subcontractor to a large company
**655 ** Put an ‘X’ in box 655 if the claim is made by a large company
660 R&D enhanced expenditure £ • 0 0
665 Creative enhanced expenditure £ • 0 0
**670 ** R&D and creative enhanced expenditure £ • 0 0
total box 660 and box 665
**675 ** R&D enhanced expenditure of a SME on work £ • 0 0
subcontracted to it by a large company
**680 ** Vaccine research expenditure £ • 0 0

Land remediation enhanced expenditure

685 Enter the total enhanced expenditure

£ • 0 0

CT600(2022) Version 3

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

Capital allowances Capital allowances Capital allowances Capital allowances Capital allowances Balancing charges Balancing charges Balancing charges Balancing charges Balancing charges
Annual investment
allowance		 690 £
Machinery and plant
– super-deduction
691		 £ 692 £
Machinery and plant
– special rate allowance

693		 £ 694 £
Machinery and plant
– special rate pool
695		 £ 700 £
Machinery and plant
– main pool
705		 £ 710 £
Structures and
buildings		 711 £
Business premises
renovation		 715 £ 720 £
Other allowances
and charges		 725 £ 730 £
Capital allowances Disposal value
Electric
charge-points		 713 £ 714 £
Enterprise zones 721 £ 722 £
Zero emissions
goods vehicles		 723 £ 724 £
Zero emissions 726 £ 727 £
cars

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

Capital allowances Capital allowances Capital allowances Capital allowances Capital allowances Balancing charges Balancing charges Balancing charges Balancing charges Balancing charges
Annual investment
allowance		 735 £
Structures and
buildings		 736 £
Business premises
renovation		 740 £ 745 £
Machinery and plant
– super-deduction		 741 £ 742 £
Machinery and plant
– special rate allowance
743		 £ 744 £
Other allowances
and charges		 750 £ 755 £
Capital allowances Disposal value
Electric
charge-points		 737 £ 738 £
Enterprise zones 746 £ 747 £
Zero emissions
goods vehicles		 748 £ 749 £
Zero emissions 751 £ 752 £
cars

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IRmark: 3PGGJU4N4IJPDNP2XWSKTZENWWPCM35B. Page 10 of 12 Qualifying expenditure

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

Losses, deficits and excess amounts Amount arising

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

Excess amounts

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

CT600(2022) Version 3

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Northern Ireland information

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

Overpayments and repayments Small repayments

860 Do not repay sums of £ • 0 0 or less. Read the overpayments and repayments section of the Company Tax Return Guide for specific guidance on when and how to make an entry in this box.

Repayments for the period covered by this return
865 Repayment of Corporation Tax £ •
870 Repayment of Income Tax £ •
875 Payable Research and Development tax credit £ •
880 Payable Research and Development expenditure credit £ •
885 Payable creative tax credit £ •
890 Payable land remediation or life assurance company £ •
tax credit
895 Payable capital allowances first-year tax credit £ •

Surrender of tax refund within group

Including surrenders under the Instalment Payments Regulations Including surrenders under the Instalment Payments Regulations
**900 ** The following amount is to be surrendered £ •
Put an ‘X’ in the appropriate boxes below
the joint Notice is attached 905
or
will follow 910
915 Please stop repayment of the following amount £ •
until we send you the Notice

CT600(2022) Version 3

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IRmark: 3PGGJU4N4IJPDNP2XWSKTZENWWPCM35B. Page 12 of 12 Bank details (for a person to whom a repayment is to be made)

920 Name of bank or building society 925 Branch sort code

930 Account number 935 Name of account 940 Building society reference

Payments to a person other than the company

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

950 of (enter company name)

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

Dr Opeolu Oyejide Ojo

980 Date DD MM Date DD MM Date DD MM Date DD MM Date DD MM YYYY YYYY
0 1 1 0 2 0 2 2
985 Status
Director of Operation

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D(￿ ID: 46877b9445fd3a333226a3be86ccOf41b4908218

INITIATIVES FOR REGIONAL AND INTERNATIONAL DEVELOPMENT

UTR: 1248912394

Name: INITIATIVES FOR REGIONAL AND INTERNATIONAL DEVELOPMENT Company number: 11753900 Tax reference: 1248912394 Period: 01/02/2021 to 31/01/2022

A. Corporation Tax £ £
Profits chargeable to corporation tax
0
B. Trading profits £ £
Profit/(loss) per accounts
Add disallowable expenses
B1
Depreciation
B2
Accounting adjustments
Trading profit		 835 8,937
835
(9,772)
0
B1. Depreciation £ £
Depreciation Per
Accounts
835
835		 Amount
Disallowed
835
835
B2. Accounting adjustments £ £
Per
Accounts
9,772
9,772		 Deduction
9,772
9,772

Dr Opeolu Oyejide

03 / 10 / 2022

Doc ID: 46877b9445fd3a333226a3bee6cc0f41b490e218

Audit trail

TITLE INITIATIVES FOR REGIONAL AND INTERNATIONAL DEVELOPMENT...... FILE NAME 02 IRID-Cha...FV -PDF.pdf and 1 other DOCUMENT ID 46877b9445fd3a333226a3bee6cc0f41b490e218 AUDIT TRAIL DATE FORMAT DD / MM / YYYY STATUS Signed

01 / 10 / 2022 Sent for signature to Dr Opeolu Oyejide Ojo 10:07:03 UTC (cecejyde@googlemail.com) from babs.akins@easeaa.com IP: 93.96.236.97 03 / 10 / 2022 Viewed by Dr Opeolu Oyejide Ojo (cecejyde@googlemail.com) 21:29:00 UTC IP: 90.219.186.181 03 / 10 / 2022 Signed by Dr Opeolu Oyejide Ojo (cecejyde@googlemail.com) 21:31:06 UTC IP: 90.219.186.181 03 / 10 / 2022 The document has been completed. 21:31:06 UTC