**Yellow Scarf CIO Charity Number. 1190615 Mob.:  07340 634 326** 


**E-mail: info@yellowscarf.org** 

Yellow Scarf CIO: Trustees Annual Report for the period ended 31 July 2023 

## Principal Office: 

Yellow Scarf CIO. Church House Market Place Evesham WR11 4RW 

## Key Management Personnel: 

TRUSTEES 

Name: Mr. Ian. C. Charles Name: Mrs Anna Majewska Name: Igor Zyszkiewicz Name: Yellow Scarf Support CIC 


www.yellowscarf.org                     info@yellowscarf.org                           07340 63426 



**Yellow Scarf CIO Charity Number. 1190615 Mob.:  07340 634 326 E-mail: info@yellowscarf.org** 


## Introduction 

This report aims to highlight the evolution of our organisation and the expansion of our activities throughout 2023. It serves as a testament to our commitment to growing and adapting to the needs of the Eastern European community in the Midlands, England. 

Since its inception in 2011, registration as a CIC in 2013 and formal establishment as a charity in 2022, Yellow Scarf CIO has steadfastly pursued its mission of creating a safe and supportive environment. Our organisation provides crucial assistance to those grappling with mental health challenges, particularly addictions, helping over 8000 individuals to date. We pride ourselves on our ability to offer a range of support services, including counselling, therapeutic groups, and access to support networks. Our trained volunteers and staff are the backbone of our operation, enabling us to reach out and make a significant difference in the lives of many. 


www.yellowscarf.org                     info@yellowscarf.org                           07340 63426 



**Yellow Scarf CIO Charity Number. 1190615 Mob.:  07340 634 326 E-mail: info@yellowscarf.org** 


## Evolution of Mission and Objectives 

## Mission Development: 

Our mission remains steadfast: to foster a safe and supportive environment for those needing assistance. In 2023, we continued to uphold our mission while expanding our range of activities. We introduced new initiatives, such as training our facilitators in the latest skills and knowledge. We can ensure they are fully prepared and deliver optimal support by providing the necessary tools and training. 

## Comparative Overview with Previous Year: 

Comparing our accomplishments in 2023 with the previous year, the scope and depth of our activities have significantly broadened. We have continued our previous programs and introduced new support groups tailored to specific needs, provided supervisory support for our facilitators, and engaged in pilot projects to assess new approaches to support, especially for the youth. 


www.yellowscarf.org                     info@yellowscarf.org                           07340 63426 



**Yellow Scarf CIO Charity Number. 1190615 Mob.:  07340 634 326 E-mail: info@yellowscarf.org** 


## Detailed Activities Overview Outreach and Impact 

Our diverse group sessions support an average of 143 individuals each week, highlighting our services' broad impact and reach. The majority of our groups last for 6 months, so our total support number for therapy work is a little under 300 people annually. 

Youth Therapy Group (Ages 14-20): This group offers a supportive and understanding environment for young people facing the challenges of adolescence, promoting mutual support among peers. 

Support Groups for Substance Dependency: Dedicated to providing professional help in overcoming addiction to psychoactive substances and encouraging a healthier lifestyle. 

Gambling Dependency Support Group: These groups are Available in person in Worcester and Evesham and online. They are a resource for individuals battling gambling addiction, offering support and practical tools. 

Support Groups for Relatives of Substance Dependents: Conducts inperson meetings in Worcester and Evesham, with an online option. These groups provide a supportive environment for those helping loved ones combat substance addiction. 


www.yellowscarf.org                     info@yellowscarf.org                           07340 63426 



**Yellow Scarf CIO Charity Number. 1190615 Mob.:  07340 634 326 E-mail: info@yellowscarf.org** 


Support Group for Relatives of Individuals with Gambling Dependency: Sessions are held in person in Evesham or online, offering support and understanding for those close to individuals struggling with gambling issues. 

Women's Development Group: This group, Aimed at women seeking to enhance their personal and professional lives, offers in-person sessions in Evesham and online participation. 

Body-Centric Therapy Group (Chronotherapy): This group, Conducted in person in Redditch and Evesham, combines therapy with movement and dance to help participants achieve bodily and mental harmony. 

Walk and Talk Group: This is a unique approach to therapy that combines the benefits of gentle physical activity with the therapeutic process. This group involves walking sessions in a natural, serene setting, promoting mental well-being through physical movement and open conversation. 


www.yellowscarf.org                     info@yellowscarf.org                           07340 63426 



**Yellow Scarf CIO Charity Number. 1190615 Mob.:  07340 634 326 E-mail: info@yellowscarf.org** 


Individual Sessions: Individual Sessions at the Psychological Counselling and Development Centre - Yellow Scarf Support Our mission at the Psychological Counselling and Development Centre - Yellow Scarf Support is to foster valuable social enterprises, and this Centre is a prime example of our commitment. We pride ourselves on delivering topquality services at reasonable prices. Our team, comprised of highly qualified and educated advisors, operates to the highest standards, ensuring effective and personalised support. In the past year alone, we have successfully conducted 7 sessions per week. This remarkable number is a testament to our dedication to offering customised support tailored to each client's unique needs. Our therapy sessions address immediate concerns and facilitate long-term development and growth, ensuring a holistic approach to mental health and well-being. 

Facilitator Training: Four facilitators are undergoing training to ensure that our team is well-equipped to meet the diverse needs of those we serve. 

Workshop groups for teachers and parents: In our educational initiative, we conducted workshops targeted at teachers and parents of children attending Polish schools in the UK. These workshops aimed to support and enhance educational skills and to strengthen collaboration between teachers and parents. One hundred forty-six individuals participated in these workshops, demonstrating significant interest and engagement in Polish education in the UK. 


www.yellowscarf.org                     info@yellowscarf.org                           07340 63426 



**Yellow Scarf CIO Charity Number. 1190615 Mob.:  07340 634 326 E-mail: info@yellowscarf.org** 


Polish School Group: Our targeted program for Polish schools consists of 8 adolescents, and we provide them with tailored support that addresses their unique challenges. 

Events: Yellow Scarf CIO organises bicycle and family picnics and mountain trips. We also co-organise events such as Doughnuts Day and Sailing Club Day Off and film screenings about recovery. All our activities aim to promote an addiction-free life. In 2023, we had 156 participants. 

Christmas Supper: Easter and Christmas are special times for us all. Every year since 2011, we have been organising Christmas Supper and Easter Brunch in Evesham. Every year, more and more people. 78, participate in our celebration. Thanks to the help of All Saints Parish Church, Evesham can use the Church House and the church itself. 

Free assistance with application for EUSS Support: In 2019, we started to help residents from the European Union to apply for Settlement Status. This service is not our primary service, but we cannot ignore the people who are in difficult situations and need help. That is why we obtained a license from the Home Office for our volunteers and started to help the most vulnerable people. We believe an uncertain legal situation can have unimaginable consequences in life, so we try to counteract this. We are helping 47 people yearly. 


www.yellowscarf.org                     info@yellowscarf.org                           07340 63426 



**Yellow Scarf CIO Charity Number. 1190615 Mob.:  07340 634 326 E-mail: info@yellowscarf.org** 


Evesham Free Assistance Program: We have successfully conducted 12 free assistance every week in Evesham. This initiative is specifically tailored for individuals who face linguistic barriers, primarily those who do not speak English, helping them navigate social, health, and community challenges. The program's focus on inclusivity has allowed us to reach an underserved population segment, providing impactful and culturally sensitive support. 



www.yellowscarf.org                     info@yellowscarf.org                           07340 63426 



**Yellow Scarf CIO Charity Number. 1190615 Mob.:  07340 634 326 E-mail: info@yellowscarf.org** 


Our services are delivered in person at various locations and online, ensuring maximum participant accessibility. This hybrid model has allowed us to extend our reach and cater to the convenience of our service users, reflecting our adaptability and dedication to meet community needs wherever they are. 

Hybrid Accessibility: Our organisation prides itself on a flexible service delivery model. By offering both in-person and online sessions, we ensure that our support is accessible to all, regardless of their location or circumstances. This hybrid approach not only expands our reach but also caters to the individual preferences of our service users, allowing them to engage with our services in the way that suits them best. 

Extensive Individual Support: The 350 sessions conducted over the past year reflect our unwavering commitment to providing personalised care. Each session allows our clients to work through their challenges in a supportive, one-on-one setting with a trained professional. 


www.yellowscarf.org                     info@yellowscarf.org                           07340 63426 



**Yellow Scarf CIO Charity Number. 1190615 Mob.:  07340 634 326 E-mail: info@yellowscarf.org** 


## Future Strategy and Implications 

The data and feedback from this year will inform our strategies in the future. The successful integration of our hybrid model showcases our organisation's adaptability and sets the stage for further innovation in service delivery. 

The coming years will likely see a continued expansion of our digital offerings, leveraging technology to enhance our reach and impact. We will explore new ways to extend our services to underserved areas, ensuring everyone who needs support can access it. 

Conclusion. As we close the chapter on 2023, we reflect on the profound impact of our work and express our heartfelt gratitude to our staff, volunteers, donors, and partners. Their dedication and support have been the cornerstone of our success. We invite our community to continue this journey into 2024 and beyond. 


www.yellowscarf.org                     info@yellowscarf.org                           07340 63426 



**Yellow Scarf CIO Charity Number. 1190615 Mob.:  07340 634 326 E-mail: info@yellowscarf.org** 


## Financial Statement 

The financial year ended on 31 July 2023, showing a surplus of £3,904.00. This positive financial outcome results from strategic planning and effective budget management. The surplus indicates a higher level of income over expenditure, which is a testament to the organisation's sustainability and prudent financial practices. Our expenditures and investments analysis reveals a conscientious allocation of resources towards charitable activities that align with our mission. 

Our organisation's financial progress is demonstrated by comparing this year's figures with the previous year's figures. The surplus represents an increase from the prior year, highlighting our ability to generate and manage more funds. This financial progression allows us to expand our services and invest in developing new programs that will further our reach and impact on the community. 


www.yellowscarf.org                     info@yellowscarf.org                           07340 63426 



**Yellow Scarf CIO Charity Number. 1190615 Mob.:  07340 634 326 E-mail: info@yellowscarf.org** 


## Future Plans 

- We are committed to our existing programs' sustained growth and improvement, ensuring they remain effective and responsive to our community's needs. 

- As we look to the future, we remain open and adaptable to new challenges that may arise. We aim to identify these potential obstacles early and proactively develop strategies to address them. 

- Our mission drives us to respond to current demands and anticipate and prepare for future needs. This strategic foresight aims to maintain the relevance and impact of our services in the years to come. 

- Planned Projects: 

- In the following year, we plan to extend the reach of our successful initiatives, potentially introducing new support groups and training programs. 

- We will explore innovative service delivery approaches, including using digital tools and platforms to enhance accessibility and engagement. 

- It will be crucial to increase our engagement with the community to understand their evolving needs better. We must engage in outreach efforts, establish feedback mechanisms, and form partnerships with other organisations to achieve our goals. 


www.yellowscarf.org                     info@yellowscarf.org                           07340 63426 



**Yellow Scarf CIO Charity Number. 1190615 Mob.:  07340 634 326 E-mail: info@yellowscarf.org** 


## Structure, Governance and Management 

Board Meetings and Oversight 

The management and trustees' board of Yellow Scarf CIO convene quarterly to hold board meetings. These sessions are crucial for providing updates on all services, reviewing the progress of ongoing projects, and planning new ventures of interest. Such regular and structured meetings ensure that the organisation's strategic direction is consistent with its mission and responsive to the community's needs. 

Responsive Governance 

Additionally, the trustees meet weekly to deliberate on urgent matters that may arise and to implement necessary actions promptly. This agile approach to governance allows the charity to adapt to changing circumstances effectively and to maintain the continuity of its services without disruption. 

## Financial Stewardship 

The trustees are responsible for the integrity of the financial statements. They must be satisfied that the statements represent a fair view of the organisation's financial activities. This responsibility encompasses establishing adequate internal controls that prevent and detect fraud and errors, ensuring the reliability of the financial reporting. 

Sustainability and Compliance 

In fulfilling their role, the trustees are also tasked with assessing the charity's viability as a going concern. This involves disclosing relevant matters, affirming that the organisation is well-positioned to continue its operations into the foreseeable future, and adopting the going concern basis of accounting in preparing financial statements. 

www.yellowscarf.org                     info@yellowscarf.org                           07340 63426 



**Yellow Scarf CIO Charity Number. 1190615 Mob.:  07340 634 326 E-mail: info@yellowscarf.org** 


## Conclusion 

As we reflect on the year that has been, we extend our deepest gratitude to our dedicated team and the generous support we have received. Through the tireless efforts of our staff and volunteers and the invaluable contributions of our donors and partners, we have significantly impacted the lives of those we serve. We acknowledge that every achievement documented in this report directly results from this collaborative spirit and commitment to our mission. 

We invite our readers, supporters, and the wider community to join us as we progress forward. Your support is the foundation of our success, and your continued engagement is essential for our future. Whether through volunteering, donations, or simply spreading the word about our work, every action you take has a significant impact. Together, we can continue to provide essential services and expand our reach to those in need. 


www.yellowscarf.org                     info@yellowscarf.org                           07340 63426 



**Yellow Scarf CIO Charity Number. 1190615 Mob.:  07340 634 326 E-mail: info@yellowscarf.org** 


## Current Trustees: 

Name: Mr. Ian. C. Charles Name: Mrs Anna Majewska Name: Igor Zyszkiewicz Name: Yellow Scarf Support CIC 

The set procedure for recruiting a New Trustee for Yellow Scarf CIO. is for the potential candidate to send a formal letter and CV for review by the current Board of Trustees. Set measures of HR practice are. Undertaken as per Legal Volunteer law. References are taken up with prior authorisation from the candidate to be considered. Set interview. Practice stages are implemented to assess the candidates' skills, knowledge, aptitude, and characteristics. 

Signed on behalf of the Board 

Ian Christopher Charles 

I.C. Charles Trustee 22 February 2024 


www.yellowscarf.org                     info@yellowscarf.org                           07340 63426 



## **Yellow Scarf CIO** 

**Charity No. 1190615** 

## **Trustees' Report and Unaudited Accounts** 

**31 July 2023** 



**Yellow Scarf CIO Contents** 

||Pages|
|---|---|
|Trustees' Annual Report|2|
|Independent Examiner's Report|3|
|Statement of Financial Activities|4|
|Balance Sheet|5|
|Notes to the Accounts|6 to 10|
|Detailed Statement of Financial Activities|11 to 12|



Page 1 



**Yellow Scarf CIO Trustees Annual Report** 

The trustees present their report with the unaudited financial statements of the charity for the year ended 31 July 2023. 

## **REFERENCE AND ADMINISTRATIVE DETAILS** 

## **Charity No. 1190615** 

## **Trustees** 

The following trustees served during the year: 

I.C. Charles 

A.M. Majewska I. Zyszkiewicz Yellow Scarf Support CIC 


## **Accountants** 

Solutions Accountancy & Bookkeeping Ltd 1 The Mews Little Brunswick Street Huddersfield HD1 5JL 

## **OBJECTIVES AND ACTIVITIES, ACHIEVEMENTS AND PERFORMANCE AND PLANS FOR FUTURE PERIODS** 

Refer to the Trustee's Annual Report. 

## **Statement of trustees' responsibilities in relation to the financial statements** 

The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

The trustees are 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 Trustees are 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 on behalf of the charity's trustees 

## Ian C Charles 

Ian C Charles (Feb 27, 2024 18:21 GMT) 

I.C. Charles Trustee 22 February 2024 

Page 2 



**Yellow Scarf CIO Independent Examiners Report** 

## **Independent Examiner's Report to the trustees of Yellow Scarf CIO** 

I report to the trustees on my examination of the financial statements of Yellow Scarf CIO for the year ended 31 July 2023. 

## **Responsibilities and basis of report** 

As the charity's trustees 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. 


CPAA Solutions Accountancy & Bookkeeping Ltd 1 The Mews Little Brunswick Street Huddersfield 

HD1 5JL 22 February 2024 

Page 3 



**Yellow Scarf CIO Statement of Financial Activities** 

## **for the year ended 31 July 2023** 

|**Notes**<br>**Income and endowments**<br>**from:**<br>Donations and legacies<br>3<br>Charitable activities<br>4<br>**Total**<br>**Expenditure on:**<br>Charitable activities<br>5<br>Other<br>6<br>**Total**<br>Net gains on investments<br>**Net income**<br>Transfers between funds<br>**Net income before other**<br>**gains/(losses)**<br>**Other gains and losses**<br>**Net movement in funds**<br>**Reconciliation of funds:**<br>Total funds brought forward<br>**Total funds carried forward**||**Unrestricted**<br>**funds**|**Restricted**<br>**funds**|**Total funds**|**Total funds**|
|---|---|---|---|---|---|
|||**2023**|**2023**|**2023**|**2022**|
|||**£**|**£**|**£**|**£**|
|||||||
|||2,189|3,830|6,019|2,526|
|||130,404|6,022|136,426|90,950|
|||132,593|9,852|142,445|93,476|
|||||||
|||126,470|9,560|136,030|90,001|
|||2,511|-|2,511|2,628|
|||128,981|9,560|138,541|92,629|
|||-|-|-|-|
|||3,612|292|3,904|847|
|||-|-|-|-|
|||3,612|292|3,904|847|
|||||||
|||3,612|292|3,904|847|
|||||||
|||10,216|-|10,216|9,369|
|||13,828|292|14,120|10,216|
|||||||
|||||||
|||||||



Page 4 



**Yellow Scarf CIO Balance Sheet** 

**at 31 July 2023** 

|**Charity No. 1190615**<br>**Current assets**<br>Cash at bank and in hand<br>**Creditors:**Amount falling due within one year<br>8<br>**Net current assets**<br>**Total assets less current liabilities**<br>**Net assets excluding pension asset or liability**<br>**Total net assets**<br>**The funds of the charity**<br>**Restricted funds**<br>9<br>Restricted income funds<br>**Unrestricted funds**<br>9<br>General funds<br>**Reserves**<br>9<br>**Total funds**<br>Approved by the trustees on 22 February 2024|**2023**<br>**£**<br>22,286<br>22,286<br>(8,166)<br>14,120<br>14,120<br>14,120<br>14,120<br>292<br>292<br>13,828<br>13,828<br>14,120|**2022**<br>**£**<br>10,882|
|---|---|---|
|||10,882<br>(666)|
|||10,216<br>10,216|
|||10,216|
|||10,216|
|||-|
|||-<br>10,216|
|||10,216|
|||10,216|
||||



And signed on their behalf by: 

## Ian C Charles 

Ian C Charles (Feb 27, 2024 18:21 GMT) 

I.C. Charles Trustee 22 February 2024 

Page 5 



**Yellow Scarf CIO Notes to the Accounts** 

## **for the year ended 31 July 2023** 

- 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. 

## **Fund accounting** 

- Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. 

- Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. 

- Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal. 

## **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 6 



**Yellow Scarf CIO 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. 

## **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. 

## **Pension costs** 

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds. 

## **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 7 



**Yellow Scarf CIO** 

## **Notes to the Accounts** 

2 **Statement of Financial Activities - prior year** 

|2|**Statement of Financial Activities - prior year**|||||||
|---|---|---|---|---|---|---|---|
|||||**Unrestricted**||**Restricted**||
|||||**funds**||**funds**|**Total funds**|
|||||**2022**||**2022**|**2022**|
|||||**£**||**£**|**£**|
|**Income and endowments from:**||||||||
||Donations and legacies|||671||1,855|2,526|
||Charitable activities|||90,950||-|90,950|
|**Total**||||91,621||1,855|93,476|
|**Expenditure on:**||||||||
||Charitable activities|||83,001||7,000|90,001|
||Other|||2,628||-|2,628|
|**Total**||||85,629||7,000|92,629|
|**Net income**||||5,992||(5,145)|847|
|**Net income before other**<br>**gains/(losses)**||||5,992||(5,145)|847|
|**Other gains and losses:**||||||||
|**Net movement in funds**||||5,992||(5,145)|847|
|**Reconciliation of funds:**||||||||
|Total funds brought forward||||4,224||5,145|9,369|
|**Total funds carried forward**||||10,216||-|10,216|
|3|**Income from donations and legacies**|||||||
|||**Unrestricted**||**Restricted**||**Total**|**Total**|
|||||||**2023**|**2022**|
|||**£**||**£**||**£**|**£**|
||Donations Received|2,189||3,830||6,019|2,526|
|||2,189||3,830||6,019|2,526|
|4|**Income from charitable activities**|||||||
|||**Unrestricted**||**Restricted**||**Total**|**Total**|
|||||||**2023**|**2022**|
|||**£**||**£**||**£**|**£**|
||Grants|130,404||6,022||136,426|90,950|
|||130,404||6,022||136,426|90,950|



Page 8 



**Yellow Scarf CIO** 

## **Notes to the Accounts** 

## 5 **Expenditure on charitable activities** 

|_Expenditure on charitable_<br>_activities_<br>Grants<br>_Governance costs_<br>6<br>**Other expenditure**<br>Motor and travel costs<br>General administrative costs<br>Legal and professional costs<br>7<br>**Staff costs**<br>No employee received emoluments in excess<br>8<br>**Creditors:**<br>amounts falling due within one year<br>Trade creditors<br>Accruals|**Unrestricted**<br>**£**<br>126,120<br>350<br>126,470<br>of £60,000.|**Restricted**<br>**£**<br>9,560<br>-<br>9,560<br>**Unrestricted**<br>**£**<br>300<br>670<br>1,541<br>2,511<br>**2023**<br>**£**<br>7,500|**Total**<br>**2023**<br>**£**<br>135,680<br>350<br>136,030<br>**Total**<br>**2023**<br>**£**<br>300<br>670<br>1,541<br>2,511|**Total**<br>**2022**<br>**£**<br>89,151<br>850|
|---|---|---|---|---|
|||||90,001|
|||||**Total**<br>**2022**<br>**£**<br>1,200<br>42<br>1,386|
|||||2,628|
|||||**2022**<br>**£**<br>-|
|||666||666|
|||8,166||666|



Page 9 



**Yellow Scarf CIO Notes to the Accounts** 

## 9 **Movement in funds** 

|**Restricted funds:**<br>**Restricted income funds:**<br>John Martin<br>_Total_<br>**Unrestricted funds:**<br>**General funds**<br>**Total funds**|**At 1 August**<br>**2022**<br>-<br>-<br>10,216<br>10,216|**Incoming**<br>**resources**<br>**(including**<br>**other**<br>**gains/losses**<br>**)**<br>**£**<br>9,852<br>9,852<br>132,593<br>142,445|**Resources**<br>**expended**<br>**£**<br>(9,560)<br>(9,560)<br>(128,981)<br>(138,541)|**At 31 July**<br>**2023**<br>**£**<br>292|
|---|---|---|---|---|
|||||292|
|||||13,828|
|||||14,120|



|Purposes and restrictions in relation to the funds:|Purposes and restrictions in relation to the funds:|
|---|---|
|Restricted funds:||
|John Martin|Help for Eastern European Citizens Living in Evesham|



10 **Analysis of net assets between funds** 

|Net current assets<br>11 **Reconciliation of net debt**<br>Cash and cash equivalents<br>Net debt|**Unrestricted**<br>**funds**<br>**£**<br>13,828<br>13,828<br>**At 1 August**<br>**2022**<br>**£**|**Restricted**<br>**funds**<br>**£**<br>292<br>292<br>**Cash flows**<br>**£**|**Total**<br>**£**<br>14,120|
|---|---|---|---|
||||14,120|
||||**At 31 July**<br>**2023**<br>**£**|
||10,882|11,404|22,286|
||10,882<br>10,882|11,404<br>11,404|22,286|
||||22,286|
|||||



Page 10 



**Yellow Scarf CIO Detailed Statement of Financial Activities** 

## **for the year ended 31 July 2023** 

|**Income and endowments from:**<br>Donations and legacies<br>Donations Received<br>Charitable activities<br>Grants<br>**Total income and endowments**<br>**Expenditure on:**<br>Charitable activities<br>Grants<br>**Total of expenditure on charitable**<br>**activities**<br>Motor and travel costs<br>Travel and subsistence<br>General administrative costs,<br>including depreciation and<br>amortisation<br>Bank charges<br>General insurances<br>Software, IT support and related<br>costs<br>Legal and professional costs<br>Audit/Independent examination<br>fees<br>Accountancy and bookkeeping<br>Other legal and professional<br>costs<br>**Total of expenditure of other costs**<br>**Total expenditure**<br>Net gains on investments<br>**Net income**|**Unrestricte**<br>**d funds**<br>**2023**<br>**£**<br>2,189<br>2,189<br>130,404<br>130,404<br>132,593<br>126,120<br>350<br>126,470<br>126,470<br>300<br>300<br>50<br>494<br>126<br>670<br>666<br>875<br>-<br>1,541<br>2,511<br>128,981<br>-<br>3,612|**Restricted**<br>**funds**<br>**2023**<br>**£**<br>3,830<br>3,830<br>6,022<br>6,022<br>9,852<br>9,560<br>-<br>9,560<br>9,560<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>9,560<br>-<br>292|**Total funds**<br>**2023**<br>**£**<br>6,019<br>6,019<br>136,426<br>136,426<br>142,445<br>135,680<br>350<br>136,030<br>136,030<br>300<br>300<br>50<br>494<br>126<br>670<br>666<br>875<br>-<br>1,541<br>2,511<br>138,541<br>-<br>3,904|**Total funds**<br>**2022**<br>**£**<br>2,526|
|---|---|---|---|---|
|||||2,526|
|||||90,950|
|||||90,950|
|||||93,476<br>89,151<br>850|
|||||90,001|
|||||90,001<br>1,200|
|||||1,200|
|||||42<br>-<br>-|
|||||42|
|||||666<br>520<br>200|
|||||1,386|
||||||
|||||2,628|
|||||92,629<br>-|
|||||847|



Page 11 



**Yellow Scarf CIO Detailed Statement of Financial Activities** 

|**Yellow Scarf CIO**<br>**Detailed Statement of Financial Activities**|||||
|---|---|---|---|---|
|**Net income before other**<br>**gains/(losses)**<br>Other Gains<br>**Net movement in funds**<br>**Reconciliation of funds:**<br>Total funds brought forward<br>**Total funds carried forward**|3,612<br>-<br>3,612<br>10,216<br>13,828|292<br>-<br>292<br>-<br>292|3,904<br>-<br>3,904<br>10,216<br>14,120|847<br>-|
|||||847|
|||||9,369|
|||||10,216|



Page 12 



Yellow Scarf CIO (UTR: 5900511337) - Prepared by: Solutions Accountancy & Bookkeeping Ltd on 26/02/2024 at 10:25 

IRmark: UILZVLCON4N3JYGJN36TO2DN62NSWRQ2 

## **Adjustment of Profits Computation** 

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

For period 01/08/2022 to 31/07/2023 

Page 1 



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



For period 01/08/2022 to 31/07/2023 

Page 2 



Yellow Scarf CIO (UTR: 5900511337) - Prepared by: Solutions Accountancy & Bookkeeping Ltd on 26/02/2024 at 10:25 

IRmark: UILZVLCON4N3JYGJN36TO2DN62NSWRQ2 

|**Corporation Tax Payable**<br>Financial<br>Year<br>Amount<br>of Profit<br>Rate of tax<br>%<br>Tax<br>2022<br>-<br>-<br>2023<br>-<br>-<br>Corporation Tax<br>-<br>Marginal relief<br>-<br>Corporation Tax Chargeable<br>-|**Corporation Tax Payable**<br>Financial<br>Year<br>Amount<br>of Profit<br>Rate of tax<br>%<br>Tax<br>2022<br>-<br>-<br>2023<br>-<br>-<br>Corporation Tax<br>-<br>Marginal relief<br>-<br>Corporation Tax Chargeable<br>-|
|---|---|
|||
|**Losses Memorandum**<br>Pre 1 April 2017<br>Post 1 April 2017<br>Adjusted<br>Trading<br>Losses<br>NTLR<br>Deficits<br>Property<br>Business<br>Losses<br>Non-trading<br>Losses on<br>IFAs<br>Adjusted<br>Trading<br>Losses<br>NTLR<br>Deficits<br>Property<br>Business<br>Losses|Non-trading<br>Losses on<br>IFAs<br>-<br>-<br>-<br>-<br>-<br>-|
|Brought Forward<br>-<br>-<br>-<br>-<br>-<br>-<br>-||
|Used in this Computation<br>-<br>-<br>-<br>-<br>-<br>-<br>-||
|Surrendered for Group Relief<br>-<br>-<br>-||
|Current Period<br>-<br>-<br>-<br>-<br>-<br>-<br>-||
|Surrendered for Group Relief<br>-<br>-<br>-<br>-<br>-<br>-<br>-||
|Carried back to Earlier Period<br>-<br>-<br>-<br>-<br>Terminal loss/April 2020 -<br>March 2022 loss carry back<br>claim? [Y/N]<br>N<br>Carried Forward Losses After Reliefs Taken<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>Company in a group? [Y/N]<br>N||



For period 01/08/2022 to 31/07/2023 

Page 3 



Yellow Scarf CIO (UTR: 5900511337) - Prepared by: Solutions Accountancy & Bookkeeping Ltd on 26/02/2024 at 10:25 

IRmark: UILZVLCON4N3JYGJN36TO2DN62NSWRQ2 

|**Marginal Relief Calculation**<br>Financial years<br>beginning 1 April<br>Associated<br>Companies<br>2022<br>-<br>n/a<br>-<br>n/a<br>x<br>2023<br>-<br>n/a<br>-<br>n/a<br>x<br>Distributions Received<br>to be Included with Profits<br>-|n/a<br>x<br>n/a<br>=<br>n/a<br>n/a<br>n/a<br>x<br>n/a<br>=<br>n/a<br>n/a<br>**Total Marginal Relief =**<br>**n/a**|
|---|---|



For period 01/08/2022 to 31/07/2023 

Page 4 



Yellow Scarf CIO (UTR: 5900511337) - Prepared by: Solutions Accountancy & Bookkeeping Ltd on 26/02/2024 at 10:25 

IRmark: UILZVLCON4N3JYGJN36TO2DN62NSWRQ2 

## **Calculation of Brought Forward Losses Restriction** 

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



For period 01/08/2022 to 31/07/2023 

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Yellow Scarf CIO (UTR: 5900511337) - Prepared by: Solutions Accountancy & Bookkeeping Ltd on 26/02/2024 at 10:25 

IRmark: UILZVLCON4N3JYGJN36TO2DN62NSWRQ2 

## **HM Revenue & Customs** 

**Company Tax Return CT600 (2023) Version 3** 

**for accounting periods starting on or after 1 April 2015** 

## Your Company Tax Return 

If we send the company a 'Notice' to deliver a Company Tax Return it has to comply by the filing date or we charge a penalty, even if there is no tax to pay. 

A return includes a Company Tax Return form, any supplementary pages, accounts, computations and any relevant information. The CT600 Guide tells you how the return must be formatted and delivered. It contains general information you may need to deliver your return, links to more detailed advice and box-by–box guidance for this form and the supplementary pages. 

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

## Company information 

||||||
|---|---|---|---|---|
|1<br>Company name|**Yellow Scarf CIO**||||
||||||
|2<br>Company registration number||**CE022689**|||
||||||
|3<br>Tax reference||**5900511337**|||
||||||
|4<br>Type of company|||**8**||
||||||



## Northern Ireland 

||||||
|---|---|---|---|---|
|Put an ‘X’ in the appropriate box(es) below|||||
|5<br>NI trading activity||6<br>SME|||
||||||
|7<br>NI employer||8<br>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<br>35||to DD/MM/YYYY|||
|||**01/08/2022**|ct2023v1|**31/07/2023**|||
|||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 01/08/2022 to 31/07/2023 

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Yellow Scarf CIO (UTR: 5900511337) - Prepared by: Solutions Accountancy & Bookkeeping Ltd on 26/02/2024 at 10:25 

IRmark: UILZVLCON4N3JYGJN36TO2DN62NSWRQ2 

## - 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_<br>||||
|||_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_||||
|.<br>.||||||
||143|Freeports –_form CT600M_||||
|||||||
||144|Residential property developer tax -_form CT600N_||||
|||||||
||**Tax calculation**<br>Turnover|||||
|||||||
||145<br>Total turnover from trade|||**-**||
|||||||
||150<br>Banks, building societies, insurance companies and other financial concerns<br>_‘’_|||||
||–_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<br>Trading profits|||**-**||
|||||||
||160<br>Trading losses brought forward set against trading profits|||**-**||
|||||||
||165<br>Net trading profits –_box 155 minus box 160_|||**-**||
|||||||
||170<br>Bank, building society or other interest, and profits from<br>non-trading loan relationships|||**-**||
|||||||
||172<br>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 01/08/2022 to 31/07/2023 

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IRmark: UILZVLCON4N3JYGJN36TO2DN62NSWRQ2 

## - Income continued 

||||
|---|---|---|
|175<br>Annual payments not otherwise charged to Corporation Tax<br>and from which Income Tax has not been deducted|**-**||
||||
|180<br>Non-exempt dividends or distributions from non-UK resident companies|**-**||
||||
|185<br>Income from which Income Tax has been deducted|**-**||
||||
|190<br>Income from a property business|**-**||
||||
|195<br>Non-trading gains on intangible fixed assets|**-**||
||||
|200<br>Tonnage Tax profits|**-**||
||||
|205<br>Income not falling under any other heading|**-**||
||||



## Chargeable gains 

||||
|---|---|---|
|210<br>Gross chargeable gains|**-**||
||||
|215<br>Allowable losses including losses brought forward|**-**||
||||
|220<br>Net chargeable gains -_box 210 minus box 215_|**-**||
||||
|Profits before deductions and reliefs|||
||||
|225<br>Losses brought forward against certain investment income|**-**||
||||
|230<br>Non-trade deficits on loan relationships (including interest) and derivative contracts<br>(financial instruments) brought forward set against non-trading profits|**-**||
||||
|235<br>Profits before other deductions and reliefs -_net sum of boxes 165 to 205 and 220_<br>_minus sum of boxes 225 and 230_|**-**||
||||
||||



## Deductions and reliefs 

||||
|---|---|---|
|240<br>Losses on unquoted shares|**-**||
||||
|245<br>Management expenses|**-**||
||||
|250<br>UK property business losses for this or previous accounting period|**-**||
||||
|255<br>Capital allowances for the purposes of management of the business|**-**||
||||
|260<br>Non-trade deficits for this accounting period from loan relationships and derivative<br>contacts (financial instruments)|**-**||
||||
||||
||||



For period 01/08/2022 to 31/07/2023 

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Yellow Scarf CIO (UTR: 5900511337) - Prepared by: Solutions Accountancy & Bookkeeping Ltd on 26/02/2024 at 10:25 

IRmark: UILZVLCON4N3JYGJN36TO2DN62NSWRQ2 

## - Deductions and reliefs continued 

|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|263<br>Carried forward non-trade deficits from loan relationships and derivative contracts<br>(financial instruments)||||||||**-**||
|||||||||||
|||||||||||
|265<br>Non-trading losses on intangible fixed assets||||||||**-**||
|||||||||||
|275<br>Total trading losses of this or a later accounting period||||||||**-**||
|||||||||||
|280<br>Put an ‘X’ in box 280 if amounts carried back from later accounting periods are<br>included in box 275||||||||||
|||||||||||
|||||||||||
|285<br>Trading losses carried forward and claimed against total profits||||||||**-**||
|||||||||||
|290<br>Non-trade capital allowances||||||||**-**||
|||||||||||
|295<br>Total of deductions and reliefs –_total of boxes 240 to 275, 285 and 290_||||||||**-**||
|||||||||||
|300<br>Profits before qualifying donations and group relief –_box 235 minus box 295_||||||||**-**||
|||||||||||
|||||||||||
|305<br>Qualifying donations||||||||**-**||
|||||||||||
|310<br>Group relief||||||||**-**||
|||||||||||
|312<br>Group relief for carried forward losses||||||||**-**||
|||||||||||
|315<br>Profits chargeable to Corporation Tax –_box 300 minus boxes 305, 310 and 312_||||||||**-**||
|||||||||||
|320<br>Ring fence profits included||||||||**-**||
|||||||||||
|325<br>Northern Ireland profits included||||||||**-**||
|||||||||||
|Tax calculation||||||||||
|||||||||||
|326<br>Number of associated companies in this period||||||||**-**||
|||||||||||
|327<br>Associated companies in the first financial year||||||||**-**||
|||||||||||
|328<br>Associated companies in the second financial year||||||||**-**||
|||||||||||
|329<br>Put an ‘X’ in box 329 if the company claims to be charged at the small companies’<br>rate on any part of its profits or is claiming marginal rate relief||||||||||
|||||||||||
|Enter how much profit has to be charged and at what rate||||||||||
||Financial<br>year (yyyy)||Amount of profit||Rate of tax<br>%||Tax|||
|330||335|**-**|340|**-**|345||**-**||
|||350|**-**|355||360||**-**||
|||365|**-**|370||375||**-**||
|380||385|**-**|390|**-**|395||**-**||
|||400|**-**|405||410||**-**||
|||415|**-**|420||425||**-**||



For period 01/08/2022 to 31/07/2023 

Page 4 



Yellow Scarf CIO (UTR: 5900511337) - Prepared by: Solutions Accountancy & Bookkeeping Ltd on 26/02/2024 at 10:25 

IRmark: UILZVLCON4N3JYGJN36TO2DN62NSWRQ2 

## - 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<br>Community Investment Relief||**-**||
|||||
|450<br>Double Taxation Relief||**-**||
|||||
|455<br>Put an ‘X’ in box 455 if box 450 includes an underlying Rate relief claim||||
|||||
|460<br>Put an ‘X’ in box 460 if box 450 includes any amount carried back from a<br>later period||||
|||||
|465<br>Advance Corporation Tax||**-**||
|||||
|470<br>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<br>Coronavirus Job Retention Scheme (CJRS) received||**-**||
|||||
|472<br>CJRS entitlement||**-**||
|||||
|473<br>CJRS overpayment already assessed or voluntary disclosed||**-**||
|||||
|474<br>Other coronavirus overpayments||**-**||
|||||
|Energy profits levy||||
|||||
|986<br>Energy (Oil and Gas) profits levy (EOGPL) amounts liable||**-**||
|||||
|Calculation of tax outstanding or overpaid||||
|||||
|475<br>Net Corporation Tax liability – box 440 minus box 470||**-**||
|||||
|480<br>Tax payable on loans and arrangements to participators||**-**||
|||||
|485<br>Put an ‘X’ in box 485 if you completed box A70 in the supplementary pages<br>CT600A||||
|||||
|490<br>Controlled Foreign Companies (CFC) tax payable||**-**||
|||||
|495<br>Bank levy payable||**-**||
|||||
|496<br>Bank surcharge payable||**-**||
|||||



For period 01/08/2022 to 31/07/2023 

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## - Calculation of tax outstanding or overpaid continued 

|||||
|---|---|---|---|
|497<br>Residential property developer tax (RPDT) payable||**-**||
|||||
|500<br>CFC tax, bank levy and bank surcharge payable -_total of box 490, 495, 496 and_<br>||**-**||
|_497_||||
|501<br>EOGPL payable||**-**||
|||||
|505<br>Supplementary charge (ring fence trades) payable||**-**||
|||||
|510<br>Tax chargeable -_total of boxes 475, 480, 500, 501 and 505_||**-**||
|||||
|515<br>Income Tax deducted from gross income included in profits||**-**||
|||||
|520<br>Income Tax repayable to the company||**-**||
|||||
|525<br>Self-assessment of tax payable before restitution tax and coronavirus support<br>scheme overpayments –_box 510 minus box 515_||**-**||
|||||
|526<br>Coronavirus support schemes overpayment now due –_total of boxes 471 and 474_<br>||**-**||
|_minus boxes 472 and 473_||||
|527<br>Restitution tax||**-**||
|||||
|528<br>Self-assessment of tax payable – total of boxes 525, 526 and 527||**-**||
|||||
|Tax reconciliation||||
|||||
|530|Research and Development credit|**-**||
|||||
|535|(Not currently used)|||
|||||
|540|Creative tax credit|**-**||
|||||
|545<br>Total of Research and Development credit, and creative tax credit –_total box 530 to_<br>_540_||**-**||
|||||
|550|Land remediation tax credit|**-**||
|||||
|555|Life assurance company tax credit|**-**||
|||||
|560<br>Total land remediation and life assurance company tax credit –_total box 550 and_<br>_555_||**-**||
|||||
|565<br>Capital allowances first-year tax credit||**-**||
|||||
|570<br>Surplus Research and Development credits or creative tax credit payable –_box 545_<br>_minus box 525_||**-**||
|||||
|575<br>Land remediation or life assurance company tax credit payable –_total of boxes 545_<br>_and 560 minus boxes 525 and 570_||**-**||
|||||
|||||
|||||



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## - Tax reconciliation continued 

||||
|---|---|---|
|580<br>Capital allowances first-year tax credit payable -_boxes 545, 560 and 565 minus boxes_<br>_525, 570 and 575_|**-**||
||||
|585<br>Ring fence Corporation Tax included|**-**||
||||
|586<br>NI Corporation Tax included|**-**||
||||
|590<br>Ring fence supplementary charge included|**-**||
||||
|595<br>Tax already paid (and not already repaid)|**-**||
||||
|600<br>Tax outstanding -_box 525 minus boxes 545, 560, 565 and 595_|**-**||
||||
|605<br>Tax overpaid including surplus or payable credits -_total sum of boxes 545, 560, 565_<br>|**-**||
|_and 595 minus 525_|||
|610<br>Group tax refunds surrendered to this company|**-**||
||||
|615<br>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<br>the United Kingdom (UK)?|||||||||
||||||||||
|616<br>Yes - goods||617<br>Yes – services|||618|No – neither|||
||||||||||
|Indicators and information|||||||||
||||||||||
|620<br>Franked investment income/Exempt ABGH distributions|||||||**-**||
||||||||||
|625<br>Number of 51% group companies|||||||**-**||
||||||||||
|_Put an ‘X’ in the relevant boxes, if in the period, the company:_|||||||||
||||||||||
|630<br>should have made (whether it has or not) instalment payments as a large company under the Corporation Tax<br>(Instalment Payments) Regulations|||||||||
||||||||||
|631<br>should have made (whether it has or not) instalment payments as a very large company<br>(Instalment Payments) Regulations|||||under the Corporation Tax||||
||||||||||
|635<br>is within a group payments arrangement for the period|||||||||
||||||||||
|640<br>has written down or sold intangible assets|||||||||
||||||||||
|645<br>has made cross-border royalty payments|||||||||
||||||||||
|647<br>Eat Out to Help Out Scheme: reimbursed discounts included as taxable income|||||||**-**||
||||||||||



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## **Information about enhanced expenditure** 

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

||||||
|---|---|---|---|---|
|650<br>Put an ‘X’ in box 650 if the claim is made by a small or medium-sized enterprise (SME), including a SME subcontractor to<br>a large company|||||
||||||
|655<br>Put an ‘X’ in box 655 if the claim is made by a large company|||||
||||||
|656<br>Put an ‘X’ in box 656 to confirm that a R&D claim notification form has been submitted|||||
||||||
|657<br>Put an ‘X’ in box 657 to confirm that an additional information form has been submitted|||||
||||||
|659<br>R&D expenditure qualifying for SME R&D relief|||**-**||
||||||
|660|R&D enhanced expenditure||**-**||
||||||
|665|Creative enhanced expenditure||**-**||
||||||
|670<br>R&D and creative enhanced expenditure - total box 660 and 665|||**-**||
||||||
|675<br>R&D enhanced expenditure of an SME on work subcontracted to it by a large<br>company|||**-**||
||||||
|680<br>Vaccine research expenditure|||**-**||
||||||
|Land remediation enhanced expenditure|||||
||||||
|685<br>Enter the total enhanced expenditure|||**-**||
||||||



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## **Information about capital allowances and balancing charges** 

## Allowances and charges in calculation of trading profits and losses 

||||||||
|---|---|---|---|---|---|---|
||Capital allowances|||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 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|**-**|||||
||||||||
|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 cars|751|**-**||752|**-**||
||||||||



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## Qualifying expenditure 

||||
|---|---|---|
|760<br>Machinery and plant on which first year allowance is claimed|**-**||
||||
|765<br>Designated environmentally friendly machinery and plant|**-**||
||||
|770<br>Machinery and plant on long-life assets and integral features|**-**||
||||
|771<br>Structures and buildings|**-**||
||||
|772<br>Machinery and plant - super-deduction|**-**||
||||
|773<br>Machinery and plant - special rate allowance|**-**||
||||
|775<br>Other machinery and plant|**-**||
||||



## **Losses, deficits and excess amounts** 

## Amount arising 

||||||||
|---|---|---|---|---|---|---|
||Amount|||Maximum available for surrender as<br>group relief|||
||||||||
|Losses of trades carried on wholly or partly in<br>the UK|780|**-**||785|**-**||
||||||||
||||||||
|Losses of trades carried on wholly outside the<br>UK|790|**-**|||||
||||||||
||||||||
|Non-trading deficits on loan relationships and<br>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<br>|||
|||||group relief|||
|Non-trading capital allowances||||840|**-**||
||||||||
|Qualifying donations||||845|**-**||
||||||||
|Management expenses|850|**-**||855|**-**||
||||||||
||||||||



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## **Northern Ireland information** 

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



## **Overpayments and repayments** 

## Small repayments 

|||||||
|---|---|---|---|---|---|
|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<br>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.|Including surrenders under the Instalment Payments Regulations.|Including surrenders under the Instalment Payments Regulations.|Including surrenders under the Instalment Payments Regulations.|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 box(es) below||||||
|||||||
|the joint Notice is attached||905||||
|or||||||
|will follow||910||||
|||||||
|915|Please stop repayment of the following amount until we send you the Notice||**-**|||
|||||||



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## Bank details (for 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 - 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|||
|---|---|---|---|---|
|||**I.C. Charles**|~~Ian C Charles (Feb 27, 2024 18:21 GMT)~~<br>~~Ian C Charles~~||
|980||Date DD/MM/YYYY|||
|||**22/02/2024**|22/02/2025||
||||||
|985||Status|||
|||**Trustee**|||
||||||



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**Company Tax Return – supplementary page** Charities and Community Amateur Sports Clubs (CASCs) **HM Revenue & Customs 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|**Yellow Scarf CIO**|||
||||||
|E2|Tax reference||**5900511337**||
|Period covered by this supplementary page (cannot exceed 12 months)|||||
||||||
||||||
|E3|_from DD/MM/YYYY_||**01/08/2022**||
||||||
|E4|_to DD/MM/YYYY_||**31/07/2023**||
||||||



## Claims to exemption (this section should be completed in all cases) 

|||||||
|---|---|---|---|---|---|
|Charity/CASC repayment reference|E5|||||
|||||||
|Charity Commission registration number, or Scottish<br>Charity number (if applicable)|E10|**1190615**||||
|||||||
|||||||
|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<br>exemption from all tax on all or part of its income and|E15|**X**||||
|<br>gains (Also put an ‘X’ in box E15 if the company was a<br>charity/CASC but had no income or gains in the period)||||||
|||||||
|All income and gains are exempt from tax and have<br>been will be applied for charitable or qualifying purposes|E20|**X**||||
|,  ,<br>only||||||
|||||||
|Some of the income and gains may not be exempt or<br>have not been applied for charitable or qualifying|E25|||||
|<br>purposes only, and I have completed form CT600||||||
||Ian C Charles|||||
|I claim exemption from tax<br>|Ian C Charles (Feb 27, 2024 18:21 GMT)<br>|||||
|||||||
|Name|E30|**I.C. Charles**||||
|||||||
|Status|E35|**Trustee**||||
|||||||
|Date_DD/MM/YYYY_|E40|**22/02/2024**||||
|||||||



For period 01/08/2022 to 31/07/2023 

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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.<br>Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.<br>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.<br>Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.<br>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.<br>Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.<br>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.<br>Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.<br>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|**142,445**||
|||||
|Total of boxes E50 to E85|E90|**142,445**||
|||||
|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<br>box E60)|E100|**-**||
|||||
|All general administration/governance costs|E105|**2,861**||
|||||
|All grants and donations made within the UK|E110|**135,680**||
|||||
|All grants and donations made outside the UK|E115|**-**||
|||||
|Other expenditure not included above, or not used in calculating figures<br>entered on the form CT600|E120|**-**||
|||||
|Total of boxes E95 to E120|E125|**138,541**||
|||||



For period 01/08/2022 to 31/07/2023 

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## Information required 

||||||||||
|---|---|---|---|---|---|---|---|---|
|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<br>companies|E150|**-**||E155|**-**||||
||||||||||
|Overseas investments|E160|**-**||E165|**-**||||
||||||||||
|Loans and non-trade debtors||||E170|**-**||||
||||||||||
|Other current assets||||E175|**22,286**||||
||||||||||
|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<br>the period Exclude companies that were dormant throughout the period||||E190|**-**||||
|.|||||||||
||||||||||



For period 01/08/2022 to 31/07/2023 

Page 3