**Yellow Scarf CIO Charity Number. 1190615** Docusign Envelope ID: 22A5A68D-E8D3-49EB-82F5-8EF30086619C **Mob.: 07340 634 326** **E-mail: info@yellowscarf.org** ## Yellow Scarf CIO: Trustees Annual Report for period ended 31 July 2024 ## 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: Rafal Gregorz Piekarczyk Name: Yellow Scarf Support CIC www.yellowscarf.org | info@yellowscarf.org | 07340 634 326 ## Objectives And Activities: Yellow Scarf CIO trustees are dedicated to leading a charity that achieves its charitable purpose and believes everyone should have the opportunity to live a healthy, safe, and happy life. The objects of the charity are: - To help with substance and behavior abuse - Mental health awareness - Social, economic, cultural exclusion - Promoting social, economic, cultural integration - Homelessness guidance - Promoting a healthy lifestyle The trustees, with due regard to the public benefit guidance issued by the Charity Commission, consider Yellow Scarf CIO activities to be of public benefit as they empower and support people to make positive changes and contribute positively to their local community and society. ww **www** .yelloww.o.osrodek.uk **s** carf.orgrodek.uk info@yellowscarf.org **info@yellowscarf.org 07340 63426** 07340 63426 **Yellow Scarf CIO Charity Number. 1190615** **----- Start of picture text -----**
Docusign Envelope ID: 22A5A68D-E8D3-49EB-82F5-8EF30086619C
**----- End of picture text -----**
**Mob.: 07340 634 326** **E-mail: info@yellowscarf.org** The trustees, with due regard to the public benefit guidance issued by the Charity Commission, consider Yellow Scarf CIO activities to be of public benefit as they empower and support people to make positive changes and contribute positively to their local community and society. ## About us: Yellow Scarf CIO is a charity organization that helps various ethnic groups live in the UK. We pride ourselves on our partnerships and the relationships we have developed to deliver effective solutions. We have built a strong reputation for delivering on our promises and consistently achieving our goals. ## Activities: - Mutual Support Groups: Our support groups cater to individuals struggling with substance abuse (e.g., alcohol, drugs) and behavioral addictions, such as gambling. We also run a group for women who have been affected by addiction in their relationships or lives. All groups are run in Polish. - Psychological Counselling and Development Centre: The Yellow Scarf Support project provides highquality, reasonably priced services, delivered by qualified and experienced professionals. - Events: We organize activities such as bicycle trips, family picnics, and mountain excursions. In collaboration with local organizations, we co-organize events like Doughnuts Day and Talk to My Worcester, promoting an addiction-free lifestyle. - Support the Hobbies: Through the "People with Passion" project, we help individuals discover and cultivate their hobbies, which plays a crucial role in improving mental well-being. - Training, Workshops, and Courses: We expanded our services to include professional workshops and courses in 2020. These are conducted with a high level of professionalism, helping participants develop their skills and knowledge. - Christmas Supper: Since 2011, we have organized an annual Christmas Supper and Easter Brunch with the support of All Saints Parish Church, providing a welcoming community event each year. - Free Assistance with EUSS Support: In 2019, we began assisting EU residents in applying for Settlement Status, thanks to a Home Office license obtained for our volunteers. ww **www** .yelloww.o.osrodek.uk **s** carf.orgrodek.uk info@yellowscarf.org **info@yellowscarf.org 07340 63426** 07340 63426 **Yellow Scarf CIO Charity Number. 1190615 Mob.: 07340 634 326 E-mail: info@yellowscarf.org** Docusign Envelope ID: 22A5A68D-E8D3-49EB-82F5-8EF30086619C - Therapist and Facilitator Training: A new initiative introduced this year focuses on professional development for therapists and facilitators. We provide specialized training programs designed to enhance their skills in working with addiction and mental health issues. These training sessions are tailored to both new and experienced professionals, ensuring high standards in therapeutic practices. ## Achievements And Performance: In response to the COVID-19 pandemic, we adapted our charity’s operations to include online and telephone-based activities. This enabled us to continue supporting our participants while safeguarding their health. We also took steps to address new mental health challenges arising from global changes, including the pandemic and Brexit. ## Financial Review: This year, we have focused on strengthening our financial position despite challenges from the pandemic and Brexit-related costs. We closely monitored expenses to ensure continued delivery of our charitable objectives while fortifying our financial standing for future growth. For the year ended 31/07/2024, we had an income over expenditure surplus of £42,184 which will be carried forward to next year to fund our projects and meet our goals. ## Plans For Future Periods: Our plan is to further develop our services, increasing the number of participants and expanding settlement assistance to Ukrainian refugees. We are also exploring new fundraising opportunities to support these objectives. We aim to continue offering our Therapist and Facilitator Training programs to ensure the highest standards of care and support in the community. ww **www** .yelloww.o.osrodek.uk **s** carf.orgrodek.uk info@yellowscarf.org **info@yellowscarf.org 07340 63426** 07340 63426 07340 63426 **Yellow Scarf CIO Charity Number. 1190615** **Mob.: 07340 634 326** Docusign Envelope ID: 22A5A68D-E8D3-49EB-82F5-8EF30086619C **E-mail: info@yellowscarf.org** ## Structure, Governance, and Management: Yellow Scarf CIO’s management and trustee board meet quarterly to review all services and future projects. Weekly meetings are also held to discuss any pressing matters. Trustees are responsible for preparing financial statements and ensuring the charity's ongoing viability. ## Current Trustees: Name: Mr. Ian C. Charles Name: Mrs. Anna Majewska Name: Igor Zyszkiewicz Name: Rafal Gregorz Piekarczyk Name: Yellow Scarf Support CIC ## Trustee Recruitment: Potential trustees submit a formal letter and CV, which are reviewed by the current board. The selection process follows legal volunteer law and includes HR best practices, reference checks, and an interview process to assess the candidate’s skills, knowledge, and suitability for the role. ## Signed on behalf of the board Ian Christopher Charles I.C. Charles Trustee 08 April 2025 ww **www** .yelloww.o.osrodek.uk **s** carf.orgrodek.uk info@yellowscarf.org **info@yellowscarf.org 07340 63426** 07340 63426 07340 63426 Docusign Envelope ID: 22A5A68D-E8D3-49EB-82F5-8EF30086619C ## **Yellow Scarf CIO** **Charity No. 1190615** ## **Trustees' Report and Unaudited Accounts** **31 July 2024** Docusign Envelope ID: 22A5A68D-E8D3-49EB-82F5-8EF30086619C **Yellow Scarf CIO Contents** ||Pages| |---|---| |Trustees' Annual Report|2| |Independent Examiner's Report|3| |Statement of Financial Activities|4| |Balance Sheet|5| |Statement of Cash flows|6| |Notes to the Accounts|7 to 11| |Detailed Statement of Financial Activities|12 to 13| Page 1 Docusign Envelope ID: 22A5A68D-E8D3-49EB-82F5-8EF30086619C **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 2024. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Charity No. 1190615** ## **Trustees** The following trustees served during the year: I.C. Charles A.M. Majewska R.G. Piekarczyk 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 I.C. Charles Trustee 08 April 2025 Page 2 Docusign Envelope ID: 22A5A68D-E8D3-49EB-82F5-8EF30086619C **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 2024. ## **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. Vicky Neham CPAA Solutions Accountancy & Bookkeeping Ltd 1 The Mews Little Brunswick Street Huddersfield HD1 5JL 08 April 2025 Page 3 Docusign Envelope ID: 22A5A68D-E8D3-49EB-82F5-8EF30086619C **Yellow Scarf CIO** ## **Statement of Financial Activities** ## **for the year ended 31 July 2024** |**Notes**
**Income and endowments**
**from:**
Donations and legacies
3
Charitable activities
4
**Total**
**Expenditure on:**
Charitable activities
5
Other
6
**Total**
Net gains on investments
**Net income**
7
Transfers between funds
**Net income before other**
**gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**||**Unrestricted**
**funds**|**Restricted**
**funds**|**Total funds**|**Total funds**| |---|---|---|---|---|---| |||**2024**|**2024**|**2024**|**2023**| |||**£**|**£**|**£**|**£**| ||||||| |||2,802|33,000|35,802|6,019| |||57,346|127,161|184,507|136,426| |||60,148|160,161|220,309|142,445| ||||||| |||41,676|130,101|171,777|136,030| |||6,348|-|6,348|2,511| |||48,024|130,101|178,125|138,541| |||-|-|-|-| |||12,124|30,060|42,184|3,904| |||-|-|-|-| |||12,124|30,060|42,184|3,904| ||||||| |||12,124|30,060|42,184|3,904| ||||||| |||13,828|292|14,120|10,216| |||25,952|30,352|56,304|14,120| ||||||| ||||||| ||||||| Page 4 Docusign Envelope ID: 22A5A68D-E8D3-49EB-82F5-8EF30086619C **Yellow Scarf CIO** **Balance Sheet** ## **at 31 July 2024** |**Charity No. 1190615**
**Current assets**
Cash at bank and in hand
**Creditors:**Amount falling due within one year
9
**Net current assets**
**Total assets less current liabilities**
**Net assets excluding pension asset or liability**
**Total net assets**
**The funds of the charity**
**Restricted funds**
10
Restricted income funds
**Unrestricted funds**
10
General funds
**Reserves**
10
**Total funds**|**2024**
**£**
58,788
58,788
(2,484)
56,304
56,304
56,304
56,304
30,352
30,352
25,952
25,952
56,304|**2023**
**£**
22,286| |---|---|---| |||22,286
(8,166)| |||14,120
14,120| |||14,120| |||14,120| |||292| |||292
13,828| |||13,828| |||14,120| Approved by the trustees on 08 April 2025 And signed on their behalf by: I.C. Charles Trustee 08 April 2025 Page 5 Docusign Envelope ID: 22A5A68D-E8D3-49EB-82F5-8EF30086619C **Yellow Scarf CIO** **Statement of Cash flows** ## **for the year ended 31 July 2024** |**Cash flows from operating activities**
**Net income per Statement of Financial Activities**
**Adjustments for:**
Other gains/losses
(Decrease)/Increase in trade and other payables
**Net cash provided by operating activities**
**Net cash from investing activities**
**Net cash from financing activities**
**Net increase in cash and cash equivalents**
**Cash and cash equivalents at the beginning of the year**
**Cash and cash equivalents at the end of the year**|**2024**
**£**
42,184
-
(5,682)
36,502
-
-
36,502
22,286
58,788|**2023**
**£**
3,904
-
7,500| |---|---|---| |||11,404| |||-| |||| |||-| |||| |||11,404| |||10,882| |||22,286| |||| |**Components of cash and cash equivalents**||| |Cash and bank balances|58,788|22,286| |||| ||58,788|22,286| Page 6 Docusign Envelope ID: 22A5A68D-E8D3-49EB-82F5-8EF30086619C **Yellow Scarf CIO** **Notes to the Accounts** ## **for the year ended 31 July 2024** - 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. 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. - 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 received. Page 7 Docusign Envelope ID: 22A5A68D-E8D3-49EB-82F5-8EF30086619C **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. ## **Cash and cash equivalents** Cash and cash equivalents comprise cash at bank and on hand and demand deposits with banks. 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. Page 8 Docusign Envelope ID: 22A5A68D-E8D3-49EB-82F5-8EF30086619C **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**| |||||**2023**||**2023**|**2023**| |||||**£**||**£**|**£**| |**Income and endowments from:**|||||||| ||Donations and legacies|||2,189||3,830|6,019| ||Charitable activities|||130,404||6,022|136,426| |**Total**||||132,593||9,852|142,445| |**Expenditure on:**|||||||| ||Charitable activities|||126,470||9,560|136,030| ||Other|||2,511||-|2,511| |**Total**||||128,981||9,560|138,541| |**Net income**||||3,612||292|3,904| |**Net income before other**
**gains/(losses)**||||3,612||292|3,904| |**Other gains and losses:**|||||||| |**Net movement in funds**||||3,612||292|3,904| |**Reconciliation of funds:**|||||||| |Total funds brought forward||||10,216||-|10,216| |**Total funds carried forward**||||13,828||292|14,120| |3|**Income from donations and legacies**||||||| |||**Unrestricted**||**Restricted**||**Total**|**Total**| |||||||**2024**|**2023**| |||**£**||**£**||**£**|**£**| ||Donations Received|2,802||33,000||35,802|6,019| |||2,802||33,000||35,802|6,019| |4|**Income from charitable activities**||||||| |||**Unrestricted**||**Restricted**||**Total**|**Total**| |||||||**2024**|**2023**| |||**£**||**£**||**£**|**£**| ||Grants|57,346||127,161||184,507|136,426| |||57,346||127,161||184,507|136,426| Page 9 Docusign Envelope ID: 22A5A68D-E8D3-49EB-82F5-8EF30086619C **Yellow Scarf CIO** ## **Notes to the Accounts** - 5 **Expenditure on charitable activities** |_Expenditure on charitable_
_activities_
Grants
_Governance costs_
6
**Other expenditure**
Bank loan and overdraft
interest payable
Employee costs
Motor and travel costs
General administrative costs
Legal and professional costs
7
**Net income before transfers**
This is stated after charging:
Independent Examiner's fee
8
**Staff costs**
No employee received emoluments in excess
9
**Creditors:**
amounts falling due within one year
Trade creditors
Loans from trustees
Accruals|**Unrestricted**
**£**
41,676
-
41,676
of £60,000.|**Restricted**
**£**
130,101
-
130,101
**Unrestricted**
**£**
168
668
1,809
1,631
2,072
6,348
**2024**
**£**
675
**2024**
**£**
-
1,809|**Total**
**2024**
**£**
171,777
-
171,777
**Total**
**2024**
**£**
168
668
1,809
1,631
2,072
6,348|**Total**
**2023**
**£**
135,680
350| |---|---|---|---|---| |||||136,030| |||||**Total**
**2023**
**£**
-
-
300
670
1,541| |||||2,511| |||||**2023**
**£**
666
**2023**
**£**
7,500
-| |||675||666| |||2,484||8,166| Page 10 Docusign Envelope ID: 22A5A68D-E8D3-49EB-82F5-8EF30086619C **Yellow Scarf CIO** **Notes to the Accounts** ## 10 **Movement in funds** |**Restricted funds:**
**Restricted income funds:**
John Martin
Gambling
Main grant
_Total_
**Unrestricted funds:**
**General funds**
**Total funds**|**At 1 August**
**2023**
292
-
-
292
13,828
14,120|**Incoming**
**resources**
**(including**
**other**
**gains/losses**
**)**
**£**
6,376
58,000
95,785
160,161
60,148
220,309|**Resources**
**expended**
**£**
(7,284)
(46,047)
(76,770)
(130,101)
(48,024)
(178,125)|**At 31 July**
**2024**
**£**
(616)
11,953
19,015| |---|---|---|---|---| |||||30,352| |||||25,952| |||||56,304| |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| |Gambling|| |Main grant|| ## 11 **Analysis of net assets between funds** |Net current assets
12 **Reconciliation of net debt**
Cash and cash equivalents
Net debt|**Unrestricted**
**funds**
**£**
54,728
54,728
**At 1 August**
**2023**
**£**|**Restricted**
**funds**
**£**
1,576
1,576
**Cash flows**
**£**|**Total**
**£**
56,304| |---|---|---|---| ||||56,304| ||||**At 31 July**
**2024**
**£**| ||22,286|36,502|58,788| ||22,286
22,286|36,502
36,502|58,788| ||||58,788| ||||| Page 11 Docusign Envelope ID: 22A5A68D-E8D3-49EB-82F5-8EF30086619C **Yellow Scarf CIO** ## **Detailed Statement of Financial Activities** ## **for the year ended 31 July 2024** |**Income and endowments from:**
Donations and legacies
Donations Received
Charitable activities
Grants
**Total income and endowments**
**Expenditure on:**
Charitable activities
Grants
**Total of expenditure on charitable**
**activities**
Other expenditure
Bank loan and overdraft interest
payable
Employee costs
Staff entertainment
Motor and travel costs
Travel and subsistence
General administrative costs,
including depreciation and
amortisation
Bank charges
General insurances
Software, IT support and related
costs
Stationery and printing
Legal and professional costs
Audit/Independent examination
fees
Accountancy and bookkeeping
Other legal and professional
costs|**Unrestricted**
**funds**
**2024**
**£**
2,802
2,802
57,346
57,346
60,148
41,676
-
41,676
41,676
168
168
668
668
1,809
1,809
-
515
1,082
34
1,631
684
1,188
200|**Restricted**
**funds**
**2024**
**£**
33,000
33,000
127,161
127,161
160,161
130,101
-
130,101
130,101
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Total funds**
**2024**
**£**
35,802
35,802
184,507
184,507
220,309
171,777
-
171,777
171,777
168
168
668
668
1,809
1,809
-
515
1,082
34
1,631
684
1,188
200|**Total funds**
**2023**
**£**
6,019| |---|---|---|---|---| |||||6,019| |||||136,426| |||||136,426| |||||142,445
135,680
350| |||||136,030| |||||136,030
-| |||||-| |||||-| |||||-| |||||300| |||||300| |||||50
494
126
-| |||||670| |||||666
875
-| Page 12 Docusign Envelope ID: 22A5A68D-E8D3-49EB-82F5-8EF30086619C **Yellow Scarf CIO** ## **Detailed Statement of Financial Activities** |**Yellow Scarf CIO**
**Detailed Statement of Financial Activities**
Envelope ID: 22A5A68D-E8D3-49EB-82F5-8EF30086619C||||| |---|---|---|---|---| |**Total of expenditure of other costs**
**Total expenditure**
Net gains on investments
**Net income**
**Net income before other**
**gains/(losses)**
Other Gains
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|2,072
6,348
48,024
-
12,124
12,124
-
12,124
13,828
25,952|-
-
130,101
-
30,060
30,060
-
30,060
292
30,352|2,072
6,348
178,125
-
42,184
42,184
-
42,184
14,120
56,304|1,541| |||||| |||||2,511| |||||138,541
-| |||||3,904| |||||3,904
-| |||||3,904| |||||10,216| |||||14,120| Page 13 Yellow Scarf CIO (UTR: 5900511337) Docusign Envelope ID: 22A5A68D-E8D3-49EB-82F5-8EF30086619C - Prepared by: Solutions Accountancy & Bookkeeping Ltd on 08/04/2025 at 14:21 IRmark: I2KYFWISH5HWNGJS6IHL45HTF3Z5KKA5 **Adjustment of Profits Computation** Turnover from Trade or Profession - Profit Per Accounts - - Adjusted Trading Profits For period 01/08/2023 to 31/07/2024 Page 1 Docusign Envelope ID: 22A5A68D-E8D3-49EB-82F5-8EF30086619C |**Corporation Tax Calculation**
Adjusted
Trading
Profits
Bank, etc.
Interest &
NTLR Profits
Property
Business
Profits
Non-trading
Gains on
IFAs
Chargeable
Gains
Current Period Profits
-
-
-
-
-
Brought Forward
Losses/Deficits used in
this Computation
Pre
1st
April
2017
Trading Losses
-
NTLR Deficits
-
-
-
-
Property Business Losses
-
-
-
-
-
Non-trading Losses on Intangible Fixed Assets
-
-
-
-
-
Post
1st
April
2017
Trading Losses
-
-
-
-
-
NTLR Deficits
-
-
-
-
-
Property Business Losses
-
-
-
-
-
Non-trading Losses on Intangible Fixed Assets
-
-
-
-
-
_Sub-totals_
-
-
-
-
-|**Corporation Tax Calculation**
Adjusted
Trading
Profits
Bank, etc.
Interest &
NTLR Profits
Property
Business
Profits
Non-trading
Gains on
IFAs
Chargeable
Gains
Current Period Profits
-
-
-
-
-
Brought Forward
Losses/Deficits used in
this Computation
Pre
1st
April
2017
Trading Losses
-
NTLR Deficits
-
-
-
-
Property Business Losses
-
-
-
-
-
Non-trading Losses on Intangible Fixed Assets
-
-
-
-
-
Post
1st
April
2017
Trading Losses
-
-
-
-
-
NTLR Deficits
-
-
-
-
-
Property Business Losses
-
-
-
-
-
Non-trading Losses on Intangible Fixed Assets
-
-
-
-
-
_Sub-totals_
-
-
-
-
-|**Corporation Tax Calculation**
Adjusted
Trading
Profits
Bank, etc.
Interest &
NTLR Profits
Property
Business
Profits
Non-trading
Gains on
IFAs
Chargeable
Gains
Current Period Profits
-
-
-
-
-
Brought Forward
Losses/Deficits used in
this Computation
Pre
1st
April
2017
Trading Losses
-
NTLR Deficits
-
-
-
-
Property Business Losses
-
-
-
-
-
Non-trading Losses on Intangible Fixed Assets
-
-
-
-
-
Post
1st
April
2017
Trading Losses
-
-
-
-
-
NTLR Deficits
-
-
-
-
-
Property Business Losses
-
-
-
-
-
Non-trading Losses on Intangible Fixed Assets
-
-
-
-
-
_Sub-totals_
-
-
-
-
-|Total Profits
-
-
-| |---|---|---|---| ||Trading Losses carried back from later period
-
-
-
-
-||| |Current Period
Losses/Deficits used in
this Computation
against General Profits|Pre
1st
April
2017||| ||Post
1st
April
2017||| |||Qualifying Donations
-|-
-
-| |||Used Against Total Profits
-|| |||Charges Surrendered as Group Relief
-|| |||Group Relief
Group Relief for Carried Forward Losses
Profits Chargeable to Corporation Tax|| ||||-| For period 01/08/2023 to 31/07/2024 Page 2 Yellow Scarf CIO (UTR: 5900511337) Docusign Envelope ID: 22A5A68D-E8D3-49EB-82F5-8EF30086619C - Prepared by: Solutions Accountancy & Bookkeeping Ltd on 08/04/2025 at 14:22 IRmark: I2KYFWISH5HWNGJS6IHL45HTF3Z5KKA5 |**Corporation Tax Payable**
Financial
Year
Amount
of Profit
Rate of tax
%
Tax
2023
-
-
2024
-
-
Corporation Tax
-
Marginal relief
-
Corporation Tax Chargeable
-|**Corporation Tax Payable**
Financial
Year
Amount
of Profit
Rate of tax
%
Tax
2023
-
-
2024
-
-
Corporation Tax
-
Marginal relief
-
Corporation Tax Chargeable
-| |---|---| ||| |**Losses Memorandum**
Pre 1 April 2017
Post 1 April 2017
Adjusted
Trading
Losses
NTLR
Deficits
Property
Business
Losses
Non-trading
Losses on
IFAs
Adjusted
Trading
Losses
NTLR
Deficits
Property
Business
Losses|Non-trading
Losses on
IFAs
-
-
-
-
-
-| |Brought Forward
-
-
-
-
-
-
-|| |Used in this Computation
-
-
-
-
-
-
-|| |Surrendered for Group Relief
-
-
-|| |Current Period
-
-
-
-
-
-
-|| |Surrendered for Group Relief
-
-
-
-
-
-
-|| |Carried back to Earlier Period
-
-
-
-
Terminal loss/April 2020 -
March 2022 loss carry back
claim? [Y/N]
N
Carried Forward Losses After Reliefs Taken
-
-
-
-
-
-
-
Company in a group? [Y/N]
N|| For period 01/08/2023 to 31/07/2024 Page 3 Yellow Scarf CIO (UTR: 5900511337) Docusign Envelope ID: 22A5A68D-E8D3-49EB-82F5-8EF30086619C - Prepared by: Solutions Accountancy & Bookkeeping Ltd on 08/04/2025 at 14:22 IRmark: I2KYFWISH5HWNGJS6IHL45HTF3Z5KKA5 ## **Marginal Relief Calculation** |**Marginal Relief Calculation**|**Marginal Relief Calculation**| |---|---| |Financial years
beginning 1 April
Associated
Companies
2023
-
n/a
-
n/a
x
2024
-
n/a
-
n/a
x
Exempt dividends or distributions per accounts
-
Exempt dividends from group companies
-|n/a
x
n/a
=
n/a
n/a
n/a
x
n/a
=
n/a
n/a
**Total Marginal Relief =**
**n/a**| For period 01/08/2023 to 31/07/2024 Page 4 Yellow Scarf CIO (UTR: 5900511337) Docusign Envelope ID: 22A5A68D-E8D3-49EB-82F5-8EF30086619C - Prepared by: Solutions Accountancy & Bookkeeping Ltd on 08/04/2025 at 14:22 IRmark: I2KYFWISH5HWNGJS6IHL45HTF3Z5KKA5 ## **Calculation of Brought Forward Losses Restriction** |Qualifying profits: Post 1 April 2017 profits chargeable to corporation tax|Trading
profit
-|Non Trading
Profit
-|Total
-| |---|---|---|---| |Deductions allowance|(5,000,000)|-|(5,000,000)| |Relevant profits
50% of relevant profits [if relevant profits > 0]
Deductions allowance|-
-
5,000,000
5,000,000
-
-|-
-
-
-
-
-|| ||||-| ||||-
5,000,000| |Relevant maximum post 1 April 2017 brought forward losses available|||5,000,000| |Total profits in the period
Deductions allowance: Post 1 April 2017 brought forward losses claimed|||-
-| For period 01/08/2023 to 31/07/2024 Page 5 Yellow Scarf CIO (UTR: 5900511337) Docusign Envelope ID: 22A5A68D-E8D3-49EB-82F5-8EF30086619C - Prepared by: Solutions Accountancy & Bookkeeping Ltd on 08/04/2025 at 14:22 IRmark: I2KYFWISH5HWNGJS6IHL45HTF3Z5KKA5 ## **HM Revenue & Customs** **Company Tax Return CT600 (2024) 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|**Yellow Scarf CIO**|||| |||||| |2
Company registration number||**CE022689**||| |||||| |3
Tax reference||**5900511337**||| |||||| |4
Type of company|||**8**|| |||||| ## Northern Ireland |||||| |---|---|---|---|---| |Put an ‘X’ in the appropriate box(es) below||||| |5
NI trading activity||6
SME||| |||||| |7
NI employer||8
Special circumstances||| |||||| ## About this return This is the tax return for the company named above, for the period below ||This is the tax return for the company named above, for the period below|This is the tax return for the company named above, for the period below|This is the tax return for the company named above, for the period below|This is the tax return for the company named above, for the period below|This is the tax return for the company named above, for the period below|This is the tax return for the company named above, for the period below| |---|---|---|---|---|---|---| ||30|from DD/MM/YYYY
35||to DD/MM/YYYY||| |||**01/08/2023**|ct2024v1|**31/07/2024**||| |||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 01/08/2023 to 31/07/2024 Page 1 Yellow Scarf CIO (UTR: 5900511337) Docusign Envelope ID: 22A5A68D-E8D3-49EB-82F5-8EF30086619C - Prepared by: Solutions Accountancy & Bookkeeping Ltd on 08/04/2025 at 14:22 IRmark: I2KYFWISH5HWNGJS6IHL45HTF3Z5KKA5 ## - About this return continued |||||| |---|---|---|---|---| |||Accounts and computations||| ||80|I attach accounts and computations for the period to which this return relates|**X**|| |||||| ||85|I attach accounts and computations for a different period||| |||||| ||90|If you are not attaching the accounts and computations, explain why||| |||||| |||**PDF accounts attached with explanation**||| |||||| |||Supplementary pages enclosed||| |||||| ||95|Loans and arrangements to participators by close companies -_form CT600A_||| |||||| ||100|Controlled foreign companies and foreign permanent establishment exemptions, hybrid and other mismatches -_form_
||| |||_CT600B_||| ||105|Group and consortium -_form CT600C_||| |||||| ||110|Insurance -_form CT600D_||| |||||| ||115|Charities and Community Amateur Sports Clubs (CASCs) -_form CT600E_|**X**|| |||||| ||120|Tonnage Tax -_form CT600F_||| |||||| ||125|Northern Ireland -_form CT600G_||| |||||| ||130|Cross-border Royalties -_form CT600H_||| |||||| ||135|Supplementary charge in respect of ring fence trades -_form CT600I_||| |||||| ||140|Disclosure of Tax Avoidance Schemes -_form CT600J_||| |||||| ||141|Restitution Tax -_form CT600K_||| |||||| ||142|Research and Development -_form CT600L_||| |.
.||||| ||143|Freeports and Investment Zones - form CT600M||| |||||| ||144|Residential property developer tax -_form CT600N_||| |||||| ## **Tax calculation** ## Turnover ||||| |---|---|---|---| |145
Total turnover from trade||**-**|| ||||| |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||**-**|| ||||| |160
Trading losses brought forward set against trading profits||**-**|| ||||| |165
Net trading profits –_box 155 minus box 160_||**-**|| ||||| |170
Bank, building society or other interest, and profits from
non-trading loan relationships||**-**|| ||||| |172
Put an ‘X’ in box 172 if the figure in box 170 is net of carrying back a deficit from a later accounting period|||| ||||| For period 01/08/2023 to 31/07/2024 Page 2 Yellow Scarf CIO (UTR: 5900511337) Docusign Envelope ID: 22A5A68D-E8D3-49EB-82F5-8EF30086619C - Prepared by: Solutions Accountancy & Bookkeeping Ltd on 08/04/2025 at 14:22 IRmark: I2KYFWISH5HWNGJS6IHL45HTF3Z5KKA5 ## - Income continued |||| |---|---|---| |175
Annual payments not otherwise charged to Corporation Tax
and from which Income Tax has not been deducted|**-**|| |||| |180
Non-exempt dividends or distributions from non-UK resident companies|**-**|| |||| |185
Income from which Income Tax has been deducted|**-**|| |||| |190
Income from a property business|**-**|| |||| |195
Non-trading gains on intangible fixed assets|**-**|| |||| |200
Tonnage Tax profits|**-**|| |||| |205
Income not falling under any other heading|**-**|| |||| ## Chargeable gains |||| |---|---|---| |210
Gross chargeable gains|**-**|| |||| |215
Allowable losses including losses brought forward|**-**|| |||| |220
Net chargeable gains -_box 210 minus box 215_|**-**|| |||| |Profits before deductions and reliefs||| |||| |225
Losses brought forward against certain investment income|**-**|| |||| |230
Non-trade deficits on loan relationships (including interest) and derivative contracts
(financial instruments) brought forward set against non-trading profits|**-**|| |||| |235
Profits before other deductions and reliefs -_net sum of boxes 165 to 205 and 220_
_minus sum of boxes 225 and 230_|**-**|| |||| |||| ## Deductions and reliefs |||| |---|---|---| |240
Losses on unquoted shares|**-**|| |||| |245
Management expenses|**-**|| |||| |250
UK property business losses for this or previous accounting period|**-**|| |||| |255
Capital allowances for the purposes of management of the business|**-**|| |||| |260
Non-trade deficits for this accounting period from loan relationships and derivative
contacts (financial instruments)|**-**|| |||| |||| |||| For period 01/08/2023 to 31/07/2024 Page 3 Yellow Scarf CIO (UTR: 5900511337) Docusign Envelope ID: 22A5A68D-E8D3-49EB-82F5-8EF30086619C - Prepared by: Solutions Accountancy & Bookkeeping Ltd on 08/04/2025 at 14:22 IRmark: I2KYFWISH5HWNGJS6IHL45HTF3Z5KKA5 ## - Deductions and reliefs continued ||||||||||| |---|---|---|---|---|---|---|---|---|---| |263
Carried forward non-trade deficits from loan relationships and derivative contracts
(financial instruments)||||||||**-**|| ||||||||||| ||||||||||| |265
Non-trading losses on intangible fixed assets||||||||**-**|| ||||||||||| |275
Total trading losses of this or a later accounting period||||||||**-**|| ||||||||||| |280
Put an ‘X’ in box 280 if amounts carried back from later accounting periods are
included in box 275|||||||||| ||||||||||| ||||||||||| |285
Trading losses carried forward and claimed against total profits||||||||**-**|| ||||||||||| |290
Non-trade capital allowances||||||||**-**|| ||||||||||| |295
Total of deductions and reliefs –_total of boxes 240 to 275, 285 and 290_||||||||**-**|| ||||||||||| |300
Profits before qualifying donations and group relief –_box 235 minus box 295_||||||||**-**|| ||||||||||| ||||||||||| |305
Qualifying donations||||||||**-**|| ||||||||||| |310
Group relief||||||||**-**|| ||||||||||| |312
Group relief for carried forward losses||||||||**-**|| ||||||||||| |315
Profits chargeable to Corporation Tax –_box 300 minus boxes 305, 310 and 312_||||||||**-**|| ||||||||||| |320
Ring fence profits included||||||||**-**|| ||||||||||| |325
Northern Ireland profits included||||||||**-**|| ||||||||||| |Tax calculation|||||||||| ||||||||||| |326
Number of associated companies in this period||||||||**-**|| ||||||||||| |327
Number of associated companies in the first financial year||||||||**-**|| ||||||||||| |328
Number of associated companies in the second financial year||||||||**-**|| ||||||||||| |329
Put an ‘X’ in box 329 if the company claims to be charged at the small companies’
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
year (yyyy)||Amount of profit||Rate of tax
%||Tax||| |330||335|**-**|340|**-**|345||**-**|| |||350|**-**|355||360||**-**|| |||365|**-**|370||375||**-**|| |380||385|**-**|390|**-**|395||**-**|| |||400|**-**|405||410||**-**|| |||415|**-**|420||425||**-**|| For period 01/08/2023 to 31/07/2024 Page 4 Yellow Scarf CIO (UTR: 5900511337) Docusign Envelope ID: 22A5A68D-E8D3-49EB-82F5-8EF30086619C - Prepared by: Solutions Accountancy & Bookkeeping Ltd on 08/04/2025 at 14:22 IRmark: I2KYFWISH5HWNGJS6IHL45HTF3Z5KKA5 ## - Tax calculation continued |||||| |---|---|---|---|---| ||Corporation Tax -_total of boxes 345, 360, 375, 395, 410 and 425_|430|**-**|| |||||| ||Marginal relief|435|**-**|| |||||| ||Corporation Tax chargeable -_box 430 minus box 435_|440||| |||||| ## Reliefs and deductions in terms of tax ||||| |---|---|---|---| |445
Community Investment Relief||**-**|| ||||| |450
Double Taxation Relief||**-**|| ||||| |455
Put an ‘X’ in box 455 if box 450 includes an underlying Rate relief claim|||| ||||| |460
Put an ‘X’ in box 460 if box 450 includes any amount carried back from a
later period|||| ||||| |465
Advance Corporation Tax||**-**|| ||||| |470
Total reliefs and deduction in terms of tax -_total of boxes 445, 450 & 465_||**-**|| ||||| |Coronavirus support schemes and overpayments (see CT600 guide for definitions)|||| ||||| |471
Coronavirus Job Retention Scheme (CJRS) received||**-**|| ||||| |472
CJRS entitlement||**-**|| ||||| |473
CJRS overpayment already assessed or voluntary disclosed||**-**|| ||||| |474
Other coronavirus overpayments||**-**|| ||||| |Energy levies|||| ||||| |986
Energy (Oil and Gas) profits levy (EOGPL) amounts liable||**-**|| ||||| |987
Electricity Generator Levy (EGL) exceptional generation receipts||**-**|| ||||| |Calculation of tax outstanding or overpaid|||| ||||| |475
Net Corporation Tax liability – box 440 minus box 470||**-**|| ||||| |480
Tax payable on loans and arrangements to participators||**-**|| ||||| |485
Put an ‘X’ in box 485 if you completed box A70 in the supplementary pages
CT600A|||| ||||| |490
Controlled Foreign Companies (CFC) tax payable||**-**|| ||||| |495
Bank levy payable||**-**|| ||||| |496
Bank surcharge payable||**-**|| ||||| |497
Residential Property Developer Tax (RPDT) payable||**-**|| ||||| For period 01/08/2023 to 31/07/2024 Page 5 Yellow Scarf CIO (UTR: 5900511337) Docusign Envelope ID: 22A5A68D-E8D3-49EB-82F5-8EF30086619C - Prepared by: Solutions Accountancy & Bookkeeping Ltd on 08/04/2025 at 14:22 IRmark: I2KYFWISH5HWNGJS6IHL45HTF3Z5KKA5 ## - Calculation of tax outstanding or overpaid continued ||||| |---|---|---|---| |500
CFC tax, bank levy and bank surcharge payable -_total of box 490, 495, 496 and_
||**-**|| |_497_|||| |501
EOGPL payable||**-**|| ||||| |502
EGL payable||**-**|| ||||| |505
Supplementary charge (ring fence trades) payable||**-**|| ||||| |510
Tax chargeable _- total of boxes 475, 480, 500, 501, 502 and 505_||**-**|| ||||| |515
Income Tax deducted from gross income included in profits||**-**|| ||||| |520
Income Tax repayable to the company||**-**|| ||||| |525
Self-assessment of tax payable before restitution tax and coronavirus support
scheme overpayments –_box 510 minus box 515_||**-**|| ||||| |526
Coronavirus support schemes overpayment now due –_total of boxes 471 and 474_
||**-**|| |_minus boxes 472 and 473_|||| |527
Restitution tax||**-**|| ||||| |528
Self-assessment of tax payable – total of boxes 525, 526 and 527||**-**|| ||||| |Tax reconciliation|||| ||||| |530|Research and Development credit|**-**|| ||||| |535|(Not currently used)||| ||||| |540|Creatives tax credit|**-**|| ||||| |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_||**-**|| ||||| ||||| ||||| For period 01/08/2023 to 31/07/2024 Page 6 Yellow Scarf CIO (UTR: 5900511337) Docusign Envelope ID: 22A5A68D-E8D3-49EB-82F5-8EF30086619C - Prepared by: Solutions Accountancy & Bookkeeping Ltd on 08/04/2025 at 14:22 IRmark: I2KYFWISH5HWNGJS6IHL45HTF3Z5KKA5 ## - Tax reconciliation continued |||| |---|---|---| |580
Capital allowances first-year tax credit payable -_boxes 545, 560 and 565 minus boxes_
_525, 570 and 575_|**-**|| |||| |585
Ring fence Corporation Tax included|**-**|| |||| |586
NI Corporation Tax included|**-**|| |||| |590
Ring fence supplementary charge included|**-**|| |||| |595
Tax already paid (and not already repaid)|**-**|| |||| |600
Tax outstanding -_box 525 minus boxes 545, 560, 565 and 595_|**-**|| |||| |605
Tax overpaid including surplus or payable credits -_total sum of boxes 545, 560, 565_
|**-**|| |_and 595 minus 525_||| |610
Group tax refunds surrendered to this company|**-**|| |||| |615
Research and Development expenditure credits surrendered to this company|**-**|| |||| |||| ## Exporter information |||||||||| |---|---|---|---|---|---|---|---|---| |During the return period, did the company export goods and/or services to individuals, enterprises or organisations outside
the United Kingdom (UK)?||||||||| |||||||||| |616
Yes - goods||617
Yes – services|||618|No – neither||| |||||||||| |Indicators and information||||||||| |||||||||| |620
Franked investment income/Exempt ABGH distributions|||||||**-**|| |||||||||| |625
Number of 51% group companies|||||||**-**|| |||||||||| |_Put an ‘X’ in the relevant boxes, if in the period, the company:_||||||||| |||||||||| |630
should have made (whether it has or not) instalment payments as a large company under the Corporation Tax
(Instalment Payments) Regulations||||||||| |||||||||| |631
should have made (whether it has or not) instalment payments as a very large company
(Instalment Payments) Regulations|||||under the Corporation Tax|||| |||||||||| |635
is within a group payments arrangement for the period||||||||| |||||||||| |640
has written down or sold intangible assets||||||||| |||||||||| |645
has made cross-border royalty payments||||||||| |||||||||| |647
Eat Out to Help Out Scheme: reimbursed discounts included as taxable income|||||||**-**|| |||||||||| For period 01/08/2023 to 31/07/2024 Page 7 Yellow Scarf CIO (UTR: 5900511337) Docusign Envelope ID: 22A5A68D-E8D3-49EB-82F5-8EF30086619C - Prepared by: Solutions Accountancy & Bookkeeping Ltd on 08/04/2025 at 14:22 IRmark: I2KYFWISH5HWNGJS6IHL45HTF3Z5KKA5 ## **Information about enhanced expenditure and tax reliefs** ## Research and Development (R&D) or creatives enhanced expenditure and tax reliefs ||||| |---|---|---|---| |650
Put an ‘X’ in box 650 if the claim is made by a small or medium-sized enterprise (SME),
including a SME subcontractor to a large company|||| ||||| |655
Put an ‘X’ in box 655 if the claim is made by a large company|||| ||||| |656
Put an ‘X’ in box 656 to confirm that a R&D claim notification form has been submitted|||| ||||| |657
Put an ‘X’ in box 657 to confirm that an additional information form has been submitted|||| ||||| |659
R&D expenditure qualifying for SME R&D relief||**-**|| ||||| |660
R&D enhanced expenditure||**-**|| ||||| |665
Creatives qualifying expenditure and/or additional deduction||**-**|| ||||| |670
R&D and creative enhanced expenditure - total box 660 and 665||**-**|| ||||| |675
R&D enhanced expenditure of an SME on work subcontracted to it by a large company||**-**|| ||||| |680
Vaccine research expenditure||**-**|| ||||| ## Land remediation enhanced expenditure |||| |---|---|---| |685
Enter the total enhanced expenditure|**-**|| |||| ## **Information about capital allowances and balancing charges/disposal values** ## Allowances and charges in calculation of trading profits and losses |||||||| |---|---|---|---|---|---|---| ||Capital allowances|||Balancing charges||| |||||||| |Annual investment allowance|690|**-**||||| |||||||| |Full expensing|688|**-**||689|**-**|| |||||||| |Machinery and plant - super-deduction|691|**-**||692|**-**|| |||||||| |Machinery and plant - special rate allowance|693|**-**||694|**-**|| |||||||| |Machinery and plant - special rate pool|695|**-**||700|**-**|| |||||||| |Machinery and plant - main pool|705|**-**||710|**-**|| |||||||| |Structures and buildings|711|**-**||||| |||||||| |Business premises renovation|715|**-**||720|**-**|| |||||||| |Other allowances and charges|725|**-**||730|**-**|| |||||||| For period 01/08/2023 to 31/07/2024 Page 8 Yellow Scarf CIO (UTR: 5900511337) Docusign Envelope ID: 22A5A68D-E8D3-49EB-82F5-8EF30086619C - Prepared by: Solutions Accountancy & Bookkeeping Ltd on 08/04/2025 at 14:22 IRmark: I2KYFWISH5HWNGJS6IHL45HTF3Z5KKA5 ## Allowances and charges in calculation of trading profits and losses |||||||| |---|---|---|---|---|---|---| ||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|**-**||||| |||||||| |Full expensing|733|**-**||734|**-**|| |||||||| |Business premises renovation|740|**-**||745|**-**|| |||||||| |Machinery and plant - super-deduction|741|**-**||742|**-**|| |||||||| |Machinery and plant - special rate allowance|743|**-**||744|**-**|| |||||||| |Other allowances and charges|750|**-**||755|**-**|| |||||||| ||Capital allowances|||Disposal value||| |||||||| |Electric charge-points|737|**-**||738|**-**|| |||||||| |Enterprise zones|746|**-**||747|**-**|| |||||||| |Zero emissions goods vehicles|748|**-**||749|**-**|| |||||||| |Zero emissions cars|751|**-**||752|**-**|| |||||||| For period 01/08/2023 to 31/07/2024 Page 9 Yellow Scarf CIO (UTR: 5900511337) Docusign Envelope ID: 22A5A68D-E8D3-49EB-82F5-8EF30086619C - Prepared by: Solutions Accountancy & Bookkeeping Ltd on 08/04/2025 at 14:22 IRmark: I2KYFWISH5HWNGJS6IHL45HTF3Z5KKA5 ## Qualifying expenditure |||| |---|---|---| |760
Machinery and plant on which first year allowance is claimed|**-**|| |||| |765
Designated environmentally friendly machinery and plant|**-**|| |||| |770
Machinery and plant on long-life assets and integral features|**-**|| |||| |771
Structures and buildings|**-**|| |||| |772
Machinery and plant - super-deduction|**-**|| |||| |773
Machinery and plant - special rate allowance|**-**|| |||| |775
Other machinery and plant|**-**|| |||| ## **Losses, deficits and excess amounts** ## Amount arising |||||||| |---|---|---|---|---|---|---| ||Amount|||Maximum available for surrender as
group relief||| |||||||| |Losses of trades carried on wholly or partly in
the UK|780|**-**||785|**-**|| |||||||| |||||||| |Losses of trades carried on wholly outside the
UK|790|**-**||||| |||||||| |||||||| |Non-trading deficits on loan relationships and
derivative contracts|795|**-**||800|**-**|| |||||||| |||||||| |UK property business losses|805|**-**||810|**-**|| |||||||| |Overseas property business losses|815|**-**||||| |||||||| |Losses from miscellaneous transactions|820|**-**||||| |||||||| |Capital losses|825|**-**||||| |||||||| |Non-trading losses on intangible fixed assets|830|**-**||835|**-**|| |||||||| |||||||| ## Excess amounts |||||||| |---|---|---|---|---|---|---| ||Amount|||Maximum available for surrender as
||| |||||group relief||| |Non-trading capital allowances||||840|**-**|| |||||||| |Qualifying donations||||845|**-**|| |||||||| |Management expenses|850|**-**||855|**-**|| |||||||| |||||||| For period 01/08/2023 to 31/07/2024 Page 10 Yellow Scarf CIO (UTR: 5900511337) Docusign Envelope ID: 22A5A68D-E8D3-49EB-82F5-8EF30086619C - Prepared by: Solutions Accountancy & Bookkeeping Ltd on 08/04/2025 at 14:22 IRmark: I2KYFWISH5HWNGJS6IHL45HTF3Z5KKA5 ## **Northern Ireland information** ||||| |---|---|---|---| |856|Amount of group relief claimed which relates to NI trading
losses used against rest of UK/mainstream profits|**-**|| ||||| ||||| |857|Amount of group relief claimed which relates to NI trading
losses used against NI trading profits|**-**|| ||||| ||||| |858|Amount of group relief claimed which relates to rest of
UK/mainstream losses used against NI trading profits|**-**|| ||||| ||||| ## **Overpayments and repayments** ## Small repayments ||||||| |---|---|---|---|---|---| |860|Do not repay sums of|**-**|or less.||| ||||||| |Read the overpayments and repayments section of the Company Tax Return Guide for specific guidance on when and how to
make an entry in this box.|||||| ||||||| |Repayments for the period covered by this return|||||| ||||||| |865|Repayment of Corporation Tax|||**-**|| ||||||| |870|Repayment of Income Tax|||**-**|| ||||||| |875|Payable Research and Development tax credit|||**-**|| ||||||| |880|Payable Research and Development expenditure credit|||**-**|| ||||||| |885|Payable creatives tax credit|||**-**|| ||||||| |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||**-**||| ||||||| For period 01/08/2023 to 31/07/2024 Page 11 Yellow Scarf CIO (UTR: 5900511337) Docusign Envelope ID: 22A5A68D-E8D3-49EB-82F5-8EF30086619C - Prepared by: Solutions Accountancy & Bookkeeping Ltd on 08/04/2025 at 14:22 IRmark: I2KYFWISH5HWNGJS6IHL45HTF3Z5KKA5 ## 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**||| |||||| |980||Date DD/MM/YYYY||| |||**08/04/2025**|08/04/2026|| |||||| |985||Status||| |||**Trustee**||| |||||| For period 01/08/2023 to 31/07/2024 Page 12 Yellow Scarf CIO (UTR: 5900511337) Docusign Envelope ID: 22A5A68D-E8D3-49EB-82F5-8EF30086619C - Prepared by: Solutions Accountancy & Bookkeeping Ltd on 08/04/2025 at 14:22 IRmark: I2KYFWISH5HWNGJS6IHL45HTF3Z5KKA5 **HM Revenue & Customs** **Company Tax Return – supplementary page** Charities and Community Amateur Sports Clubs (CASCs) **CT600E (2015) Version 3 for accounting periods starting on or after 1 April 2015** ## Guidance Guidance about when and how to complete this supplementary page can be found in the CT600 Guide. For further information read _What supplementary pages do I need to complete and include as part of the Company Tax Return?_ to find out what supplementary pages you need to complete. Also, read the _Important points about all supplementary pages and CT600E – Charities and Community Amateur Sports Clubs (CASCs)_ for further guidance about completing this supplementary page. ## Company information |||||| |---|---|---|---|---| |E1|Company name|**Yellow Scarf CIO**||| |||||| |E2|Tax reference||**5900511337**|| |Period covered by this supplementary page (cannot exceed 12 months)||||| |||||| |||||| |E3|_from DD/MM/YYYY_||**01/08/2023**|| |||||| |E4|_to DD/MM/YYYY_||**31/07/2024**|| |||||| Claims to exemption (this section should be completed in all cases) ||||||| |---|---|---|---|---|---| |Charity/CASC repayment reference|E5||||| ||||||| |Charity Commission registration number, or Scottish
Charity number (if applicable)|E10|**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
exemption from all tax on all or part of its income and|E15|**X**|||| |
gains (Also put an ‘X’ in box E15 if the company was a
charity/CASC but had no income or gains in the period)|||||| ||||||| |All income and gains are exempt from tax and have
been will be applied for charitable or qualifying purposes|E20|**X**|||| |, ,
only|||||| ||||||| |Some of the income and gains may not be exempt or
have not been applied for charitable or qualifying|E25||||| |
purposes only, and I have completed form CT600|||||| ||||||| |I claim exemption from tax|||||| ||||||| |Name|E30|**I.C. Charles**|||| ||||||| |Status|E35|**Trustee**|||| ||||||| |Date_DD/MM/YYYY_|E40|**08/04/2025**|||| ||||||| For period 01/08/2023 to 31/07/2024 Page 1 Yellow Scarf CIO (UTR: 5900511337) Docusign Envelope ID: 22A5A68D-E8D3-49EB-82F5-8EF30086619C - Prepared by: Solutions Accountancy & Bookkeeping Ltd on 08/04/2025 at 14:22 IRmark: I2KYFWISH5HWNGJS6IHL45HTF3Z5KKA5 ## Repayments To make a repayment claim for the period covered by these supplementary pages, please register and enrol to use the Charities Online service. See CT600 guide for further information. E45 Put an ‘X’ in the box if during the period covered by these supplementary pages you have over claimed tax ## Information required Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity's/CASC'S accounts for the period covered by this return. Non-exempt amounts should be entered on the form CT600 in the appropriate boxes. |Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC.
Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.
Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.|Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC.
Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.
Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.|Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC.
Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.
Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.|Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC.
Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.
Non-exempt amounts should be entered on the form CT600 in the appropriate boxes.| |---|---|---|---| |Type of income|Amount||| ||||| |Enter total turnover from exempt charitable trading activities|E50|**-**|| ||||| |Investment income - exclude any amounts included on form CT600|E55|**-**|| ||||| |UK land and building - exclude any amounts included on form CT600|E60|**-**|| ||||| |Gift Aid - exclude any amounts included on form CT600|E65|**-**|| ||||| |From other charities - exclude any amounts included on form CT600|E70|**-**|| ||||| |Gifts of shares or securities received|E75|**-**|| ||||| |Gifts of real property received|E80|**-**|| ||||| |Other sources (not included above)|E85|**220,309**|| ||||| |Total of boxes E50 to E85|E90|**220,309**|| ||||| |Enter details of expenditure as shown in the charity's/CASC's accounts for the period covered by these supplementary pages|||| ||||| |Type of expenditure|Amount||| ||||| |Trading costs in relation to exempt charitable activities (in box E50)|E95|**-**|| ||||| |UK land and buildings costs in relation to exempt charitable activities (in
box E60)|E100|**-**|| ||||| |All general administration/governance costs|E105|**6,348**|| ||||| |All grants and donations made within the UK|E110|**171,777**|| ||||| |All grants and donations made outside the UK|E115|**-**|| ||||| |Other expenditure not included above, or not used in calculating figures
entered on the form CT600|E120|**-**|| ||||| |Total of boxes E95 to E120|E125|**178,125**|| ||||| For period 01/08/2023 to 31/07/2024 Page 2 Yellow Scarf CIO (UTR: 5900511337) Docusign Envelope ID: 22A5A68D-E8D3-49EB-82F5-8EF30086619C - Prepared by: Solutions Accountancy & Bookkeeping Ltd on 08/04/2025 at 14:22 IRmark: I2KYFWISH5HWNGJS6IHL45HTF3Z5KKA5 ## Information required ## Charity/CASC assets |Charity/CASC assets|Charity/CASC assets|Charity/CASC assets|Charity/CASC assets|Charity/CASC assets|Charity/CASC assets|Charity/CASC assets|Charity/CASC assets|Charity/CASC assets| |---|---|---|---|---|---|---|---|---| ||Disposals in period|||Held at the end of the period||||| ||(total consideration received)|||(use accounts figures)||||| |||||||||| |Tangible fixed assets|E130|**-**||E135|**-**|||| |||||||||| |UK investments|E140|**-**||E145|**-**|||| |(excluding controlled companies)||||||||| |||||||||| |Shares in, and loans to, controlled
companies|E150|**-**||E155|**-**|||| |||||||||| |Overseas investments|E160|**-**||E165|**-**|||| |||||||||| |Loans and non-trade debtors||||E170|**-**|||| |||||||||| |Other current assets||||E175|**58,788**|||| |||||||||| |Qualifying investments and loans||||E180||||| |_Applies to charities only. See CT600 guide_||||||||| |||||||||| |Value of any non-qualifying investments and loans||||E185|**-**|||| |_Applies to charities only. See CT600 guide_||||||||| |||||||||| |Number of subsidiary or associated companies the charity controls at the end of
the period Exclude companies that were dormant throughout the period||||E190|**-**|||| |.||||||||| |||||||||| For period 01/08/2023 to 31/07/2024 Page 3