**COMPANY REGISTRATION NUMBER: 12409685**
**CHARITY REGISTRATION NUMBER: 1197261**
## **ParkPlay Limited**
## **Company Limited by Guarantee Unaudited Financial Statements 31 December 2024**
## **BURGESS HODGSON LIMITED**
Chartered accountants Camburgh House 27 New Dover Road Canterbury Kent CT1 3DN
## **ParkPlay Limited**
## **Company Limited by Guarantee**
## **Financial Statements**
## **Year ended 31 December 2024**
||**Page**|
|---|---|
|Trustees' annual report (incorporating the director's report)|**1**|
|Independent examiner's report to the trustees|**5**|
|Statement of financial activities (including income and||
|expenditure account)|**7**|
|Statement of financial position|**8**|
|Notes to the financial statements|**9**|
|**The following pages do not form part of the financial statements**||
|Detailed statement of financial activities|**16**|
|Notes to the detailed statement of financial activities|**17**|
## **ParkPlay Limited**
## **Company Limited by Guarantee**
## **Trustees' Annual Report (Incorporating the Director's Report)**
## **Year ended 31 December 2024**
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 December 2024.
## **Reference and administrative details**
**Registered charity name** ParkPlay Limited **Charity registration number** 1197261 **Company registration number** 12409685 **Principal office and registered** 25 Eve Road **office** Isleworth TW7 7HS England
**Trustees**
Kaye Stephenson Jo Jennings Steve Denison (Chair) Jemima Bird
Trustee appointment : Michael Ledzion (May 2025), Shelly Nash (May 2025) and Julian Hare (May 2025).
**Independent examiner** Thomas Saltmer Camburgh House 27 New Dover Road Canterbury Kent CT1 3DN
## **Details of the structure, governance and management of the charity**
ParkPlay is a charitable company limited by guarantee which was incorporated on 17th January 2020 and registered as a charity on 21st December 2021. The company's memorandum of association, which established its powers and objectives, and its articles of association, under which it is governed, were adopted by the trustees on 8th June 2021 and both were reviewed in the current year to ensure their continued relevance.
ParkPlay's day to day operation and activities are managed by a very small, dedicated team led by the CEO Rick Jenner. Their primary responsibility is to ensure that ParkPlays that take place across the country every week are safe, welcoming and inclusive.
**1**
## **ParkPlay Limited**
## **Company Limited by Guarantee**
## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_
## **Year ended 31 December 2024**
## _**(continued)**_
Governance is provided by the board of independent trustees who are also directors of the company. Trustees are unpaid volunteers and are recruited in accordance with the principles of equal opportunities within a skills and experience framework which is designed to ensure the board will be effective at overseeing the charity. During the year the board was further strengthened with the appointment of three new trustees who each bring a wealth of skills and experience. There was a full and transparent recruitment process, and the trustees were selected for their ability to further ParkPlay's mission at this stage of the development of the organisation.
Although trustees are expected to serve for several years, they are subject to re-election every year at the company's annual general meeting. The trustees have adopted the ICSA Code of Professional Ethics and Conduct and its four core principles of Integrity, High standard of service and excellence, Transparency and Professional behaviour. The code of conduct is reviewed on an annual basis.
ParkPlay also has a comprehensive set of financial policies and procedures and a remuneration committee, comprising the non-executive trustees, which reviews and approves management salaries on an annual basis.
Becoming a trustee brings with it specific responsibilities of which new trustees need to be made aware. Trustees must have access to the information they need to be able to satisfy themselves that the funds and assets of the charity have been appropriately administered. Consequently as part of their induction all trustees receive a copy of the charity's key documents including the memorandum and articles, ParkPlay's code of conduct and the financial policies and procedures. In addition all new trustees meet with the Chair and CEO to gain an understanding of ParkPlay's activities, its objectives and future plans, its financial position and any resource constraints or issues it may be facing.
## **Details of the objectives and activities of the charity**
ParkPlay's mission is to build happier, healthier communities nationwide through the life-changing power of play. ParkPlay is working with local partners to bring communities together to tackle the challenges of poor physical and mental health. We do this by empowering communities to bring free, outdoor play to their parks every Saturday, welcoming people of all ages and backgrounds to connect and have fun.
ParkPlay is targeted at communities where the greatest possible impact can be had. This means situating ParkPlay closest to communities with the greatest health inequalities and for people who are amongst the least active. ParkPlay has developed further through 2024 to meet the needs of this audience and positively impact their health and wellbeing.
At the operational level, the small central team provides the training, support and resources to enable each local community to deliver its own distinct ParkPlay. This includes working in partnership to set the foundations for positive long-term impact and supporting local PlayLeaders to put on their ParkPlay.
Through 2024 ParkPlay continued to diversify its funding through grants from local authorities and other funders and explore other revenue streams including corporate and individual giving. At the year- end 83 new ParkPlays had been started across England and there had been 91,430 individual attendances at a ParkPlay.
**2**
## **ParkPlay Limited**
## **Company Limited by Guarantee**
## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_
## **Year ended 31 December 2024**
## **A summary of the main achievements of the charity**
2024 was another strong year for growth in number of ParkPlay events, with 28 new ParkPlays started across the year. These included the first ParkPlay in Lancashire (Burnley), five more ParkPlays each in Essex and Herts, four more in Greater London and more ParkPlays in communities in the North-East. The demand for ParkPlay's brand of community-owned, informal, free, outdoor activity was very strong from authorities and communities alike.
Regrettably but unavoidably 17 ParkPlay events also stopped in 2024. This was due to either there being no non-paid alternative leadership when funding came to an end, a lack of community demand and energy in the location, or a lack of local support (e.g. Cumbria). ParkPlay has as far as possible addressed these issues principally in the way each new ParkPlay is established, taking more time to ensure that the fundamental conditions for impact are present before launch.
In 2024 4,118 unique individuals came to ParkPlay across the country, and there was a total of 26,163 attendances across 1,951 individual events. The average attendance per event dropped in 2024, largely because of starting too many ParkPlays quickly without sufficient evidence of community demand.
In early 2024, Active Essex and independent research company State of Life conducted independent research into ParkPlay's impact and social value. The key findings from their work were:
- ParkPlayers report higher levels of physical activity, higher levels of wellbeing and resilience, increased neighbourhood trust and lower levels of loneliness (than non-players). The more frequently someone attends ParkPlay, the higher their life satisfaction is likely to be.
- The highest positive effect is found in the 20% most deprived areas, where ParkPlay is mainly focused.
- State of Life used the Wellby to calculate the social value of ParkPlay. They very cautiously estimated that in terms of wellbeing improvements, ParkPlay could be worth between £4.6m - £18.2m annually (based on current scale and investment) with a potential social return on investment of £30 for every £1 spent.
- ParkPlay is effectively engaging deprived communities, those with limiting disabilities, those from minority ethnic backgrounds and people of all ages.
The full reports can be found at https://park-play.com/impact-reports-2024/
There were three other major developments during the year:
- ParkPlay secured further support from Sport England through their Pilot Fund, worth a total of £221,000 over 2 years. Decathlon were also signed as ParkPlay's first corporate partner and ParkPlay was made their charity of the year.
- To improve participants digital experience and encourage regular participation ParkPlay agreed to move to a new digital platform working with Plinth and launched milestones - a way to recognise and celebrate people achieving certain attendance numbers.
- There was a further push to ensure the greatest degree of local ownership of events and flexibility to meet local community needs including when ParkPlay takes place and what people play.
**3**
## **ParkPlay Limited**
## **Company Limited by Guarantee**
## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_
## **Year ended 31 December 2024**
## **A review of the charity's financial position at the end of the reporting period**
ParkPlay is still a young charity which was launched using funding provided by Sport England in 2020. In 2024 the main sources of income were local authorities contributing to the costs to start ParkPlay in their communities, the Pilot Fund award from Sport England, and donations from Decathlon customers. The objective is to diversify the sources of funding, especially from grants from trusts and foundations, and other corporate partnerships.
Income in 2024 was £486,691, up 1% on 2023, and expenditure was £432,387, up 6%. ParkPlay continues to operate a very lean model with a small central team and other operating costs kept to a minimum. In future local staff payments - paid PlayLeaders - will continue to fall as most ParkPlays either become volunteer led or any payments are made directly, locally.
## **Risk management**
The board regularly assess the major risks to which ParkPlay is exposed, including those relating to the operations and financing of the charity, and the actions taken and procedures in place to mitigate those risks. The board is satisfied that the necessary safeguards and procedures are in place so that ParkPlay can respond promptly to all foreseeable risks that may arise.
## **Small company provisions**
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
The trustees' annual report was approved on ................................... and signed on behalf of the board of trustees by:
Steve Denison (Sep 26, 2025 16:04:54 GMT+1)
Steve Denison (Chair) Trustee
**4**
## **ParkPlay Limited**
## **Company Limited by Guarantee**
## **Independent Examiner's Report to the Trustees of ParkPlay Limited**
## **Year ended 31 December 2024**
I report to the trustees on my examination of the financial statements of ParkPlay Limited ('the charity') for the year ended 31 December 2024.
## **Responsibilities and basis of report**
As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act’).
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
2. the financial statements do not accord with those records; or
3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or
4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
**5**
## **ParkPlay Limited**
## **Company Limited by Guarantee**
## **Independent Examiner's Report to the Trustees of ParkPlay Limited** _**(continued)**_
## **Year ended 31 December 2024**
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 accounts to be reached.
## Thomas Saltmer
Thomas Saltmer (Sep 26, 2025 16:41:26 GMT+1)
Thomas Saltmer Independent Examiner Camburgh House 27 New Dover Road Canterbury Kent CT1 3DN
**6**
## **ParkPlay Limited**
## **Company Limited by Guarantee**
## **Statement of Financial Activities (including income and expenditure account)**
## **Year ended 31 December 2024**
|||**2024**|**2024**|2023|
|---|---|---|---|---|
|||Unrestricted|||
|||funds|**Total funds**|Total funds|
||**Note**|**£**|**£**|£|
|**Income and endowments**|||||
|Donations and legacies|**5**|466,691|466,691|480,232|
|||``|``|``|
|**Total income**||466,691|466,691|480,232|
|||``|``|``|
|**Expenditure**|||||
|Expenditure on charitable activities|**6,7**|(432,387)|(432,387)|(409,334)|
|||``|``|``|
|**Total expenditure**||(432,387)|(432,387)|(409,334)|
|||``|``|``|
|||``|``|``|
|**Net income and net movement in funds**||34,304|34,304|70,898|
|||``|``|``|
|**Reconciliation of funds**|||||
|Total funds brought forward||(128,772)|(128,772)|(199,670)|
|||``|``|``|
|**Total funds carried forward**||(94,468)|(94,468)|(128,772)|
|||``|``|``|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
**The notes on pages 9 to 14 form part of these financial statements.**
**7**
## **ParkPlay Limited**
## **Company Limited by Guarantee**
## **Statement of Financial Position**
## **31 December 2024**
|**31 December 2024**||||
|---|---|---|---|
|||**2024**|2023|
||**Note**|**£**|£|
|**Fixed assets**||||
|Tangible fixed assets|**12**|–|236|
|**Current assets**||||
|Debtors|**13**|10,707|–|
|Cash at bank and in hand||56,905|36,917|
|||``|``|
|||67,612|36,917|
|**Creditors: amounts falling due within one year**|**14**|142,080|165,925|
|||``|``|
|**Net current liabilities**||74,468|129,008|
|||``|``|
|**Total assets less current liabilities**||(74,468)|(128,772)|
|**Creditors: amounts falling due after more than one year**|**15**|20,000|–|
|||``|``|
|**Net liabilities**||(94,468)|(128,772)|
|||``|``|
|**Funds of the charity**||||
|Unrestricted funds||(94,468)|(128,772)|
|||``|``|
|**Total charity funds**|**17**|(94,468)|(128,772)|
|||``|``|
For the year ending 31 December 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These financial statements were approved by the board of trustees and authorised for issue on . ........................ , and are signed on behalf of the board by:
Steve Denison (Sep 26, 2025 16:04:54 GMT+1)
Steve Denison (Chair) Trustee
**The notes on pages 9 to 14 form part of these financial statements.**
**8**
## **ParkPlay Limited**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements**
## **Year ended 31 December 2024**
## **1. General information**
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 25 Eve Road, Isleworth, TW7 7HS, England.
## **2. Statement of compliance**
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.
## **3. Accounting policies**
## **Basis of preparation**
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
## **Going concern**
The accounts have been prepared on a going concern basis.
## **Judgements and key sources of estimation uncertainty**
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
## **Income tax**
Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
**9**
## **ParkPlay Limited**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 December 2024**
**3. Accounting policies** _**(continued)**_
## **Incoming resources**
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
- income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
- legacy income is recognised when receipt is probable and entitlement is established.
- income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
- income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
## **Resources expended**
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
- expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
- expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
- other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
## **Tangible assets**
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
**10**
## **ParkPlay Limited**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 December 2024**
## **3. Accounting policies** _**(continued)**_
## **Depreciation**
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Equipment - 25% straight line
## **Impairment of fixed assets**
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
## **Financial instruments**
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into.
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
## **4. Limited by guarantee**
The company is limited by guarantee. Under the terms of the Memorandum of Association all members (including those who have ceased to be a member in the previous year) are required to contribute a maximum of £1 each to the assets of the company on winding up.
## **5. Donations and legacies**
||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|---|---|---|---|---|
||Funds|**2024**|Funds|2023|
||£|**£**|£|£|
|**Donations**|||||
|Fundraising|306,610|306,610|456,283|456,283|
|Sport England award|123,000|123,000|14,384|14,384|
|Donations|37,081|37,081|9,565|9,565|
||``|``|``|``|
||466,691|466,691|480,232|480,232|
||``|``|``|``|
**11**
## **ParkPlay Limited**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 December 2024**
## **6. Expenditure on charitable activities by fund type**
||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|---|---|---|---|---|
||Funds|**2024**|Funds|2023|
||£|**£**|£|£|
|Charitable activities|393,117|393,117|367,636|367,636|
|Support costs|39,270|39,270|41,698|41,698|
||``|``|``|``|
||432,387|432,387|409,334|409,334|
||``|``|``|``|
## **7. Expenditure on charitable activities by activity type**
|||Activities||||
|---|---|---|---|---|---|
|||undertaken||**Total funds**|Total fund|
|||directly|Support costs|**2024**|2023|
|||£|£|**£**|£|
||Charitable activities|393,117|36,011|429,128|404,406|
||Governance costs|–|
3,259|3,259|4,928|
|||``|``|``|``|
|||393,117|
39,270|432,387|409,334|
|||``|``|``|``|
|**8.**|**Net income**|||||
||Net income is stated after charging/(crediting):|||||
|||||**2024**|2023|
|||||**£**|£|
||Depreciation of tangible fixed assets|||236|238|
|||||``|``|
|**9.**|**Independent examination fees**|||||
|||||**2024**|2023|
|||||**£**|£|
||Fees payable to the independent examiner for:|||||
||Independent examination of the financial|statements||1,050|1,050|
|||||``|``|
|**10.**|**Staff costs**|||||
|The total staff costs and employee benefits for the reporting period are analysed as follows:|The total staff costs and employee benefits for the reporting period are analysed as follows:|The total staff costs and employee benefits for the reporting period are analysed as follows:|
|---|---|---|
||**2024**|2023|
||**£**|£|
|Wages and salaries|252,313|232,906|
|Other employee benefits|2,676|1,561|
||``|``|
||254,989|234,467|
||``|``|
|The average head count of employees during the year was 4 (2023: 3). The average number of|||
|full-time equivalent employees during the year is analysed as follows:|||
**2024** 2023 **No.** No. Number of staff 4 3 ` `
**12**
## **ParkPlay Limited**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 December 2024**
## **10. Staff costs** _**(continued)**_
||The number of employees whose remuneration for the year fell within the following bands, were:|The number of employees whose remuneration for the year fell within the following bands, were:|The number of employees whose remuneration for the year fell within the following bands, were:|
|---|---|---|---|
|||**2024**|2023|
|||**No.**|No.|
||£70,000 to £79,999|–|1|
||£80,000 to £89,999|1|–|
|||``|``|
|||1|1|
|||``|``|
|**11.**|**Trustee remuneration and expenses**|||
||During the year £Nil was paid to a trustee (2023: £Nil).|||
|**12.**|**Tangible fixed assets**|||
||||**Equipment**|
||||**£**|
||**Cost**|||
||**At 1 January 2024 and 31 December 2024**||950|
||||``|
||**Depreciation**|||
||At 1 January 2024||714|
||Charge for the year||236|
||||``|
||**At 31 December 2024**||950|
||||``|
||**Carrying amount**|||
||**At 31 December 2024**||–|
||||``|
||At 31 December 2023||236|
||||``|
|**13.**|**Debtors**|||
|||**2024**|2023|
|||**£**|£|
||Trade debtors|10,707|–|
|||``|``|
|**14.**|**Creditors: amounts falling due within one year**|||
|||**2024**|2023|
|||**£**|£|
||Trade creditors|1,899|746|
||Accruals and deferred income|140,181|165,179|
|||``|``|
|||142,080|165,925|
|||``|``|
|**15.**|**Creditors: amounts falling due after more than one year**|||
|||**2024**|2023|
|||**£**|£|
||Bank loans and overdrafts|20,000|–|
|||``|``|
**13**
## **ParkPlay Limited**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year ended 31 December 2024**
## **16. Deferred income**
||**2024**|2023|
|---|---|---|
||**£**|£|
|At 1 January 2024|163,379|261,432|
|Amount released to income|(163,379)|(261,432)|
|Amount deferred in year|138,321|163,379|
||``|``|
|**At 31 December 2024**|138,321|163,379|
||``|``|
Deferred income comprises amounts received in advance relating to charitable activities that will be delivered in the following year.
## **17. Analysis of charitable funds**
## **Unrestricted funds**
|**Unrestricted funds**||||||
|---|---|---|---|---|---|
||At||||**At**|
|1|January 202|||**31 December**||
||4|Income|Expenditure||**2024**|
||£|£|£||£|
|General funds|(128,772)|466,691|(432,387|)|(94,468)|
||``|``|``||``|
||At||||At|
|1|January 202|||31 December||
||3|Income|Expenditure||2023|
||£|£|£||£|
|General funds|(199,670)|480,232|(409,334|)|(128,772)|
||``|``|``||``|
|**Analysis of net assets between funds**||||||
||||Unrestricted||**Total Funds**|
||||Funds||**2024**|
||||£||**£**|
|Tangible fixed assets|||–||–|
|Current assets|||67,612||67,612|
|Creditors less than 1 year|||(162,080|)|(162,080)|
||||``||``|
|**Net liabilities**|||(94,468|)|(94,468)|
||||``||``|
||||Unrestricted||Total Funds|
||||Funds||2023|
||||£||£|
|Tangible fixed assets|||236||236|
|Current assets|||36,917||36,917|
|Creditors less than 1 year|||(165,925|)|(165,925)|
||||``||``|
|**Net liabilities**|||(128,772|)|(128,772)|
||||``||``|
## **18. Analysis of net assets between funds**
**14**
**ParkPlay Limited**
## **Company Limited by Guarantee**
**Management Information Year ended 31 December 2024**
## **The following pages do not form part of the financial statements.**
**15**
## **ParkPlay Limited**
## **Company Limited by Guarantee**
## **Detailed Statement of Financial Activities**
## **Year ended 31 December 2024**
||**2024**|2023|
|---|---|---|
||**£**|£|
|**Income and endowments**|||
|**Donations and legacies**|||
|Fundraising|306,610|456,283|
|Sport England award|123,000|14,384|
|Donations|37,081|9,565|
||``|``|
||466,691|480,232|
||``|``|
||``|``|
|**Total income**|466,691|480,232|
||``|``|
|**Expenditure**|||
|**Expenditure on charitable activities**|||
|Wages and salaries|252,313|232,906|
|Other post-retirement benefits|2,676|1,561|
|Insurance|6,012|5,852|
|Other motor/travel costs|4,814|4,360|
|Legal and professional fees|15,630|16,756|
|Telephone|364|186|
|Other office costs|14,864|8,235|
|Depreciation|236|238|
|Other interest payable and similar charges|365|268|
|Digital Experience|16,326|12,989|
|Local Marketing|4,239|6,074|
|Research|180|547|
|Local staff payment|114,368|119,362|
||``|``|
||432,387|409,334|
||``|``|
||``|``|
|**Total expenditure**|432,387|409,334|
||``|``|
||``|``|
|**Net income**|34,304|70,898|
||``|``|
**16**
## **ParkPlay Limited**
## **Company Limited by Guarantee**
## **Notes to the Detailed Statement of Financial Activities**
## **Year ended 31 December 2024**
||**2024**|2023|
|---|---|---|
||**£**|£|
|**Expenditure on charitable activities**|||
|**Charitable activities**|||
|**_Activities undertaken directly_**|||
|Direct wages|249,435|230,800|
|Payments to Playlenders|658|489|
|Consumable equipment for ParkPlays|14,764|7,797|
|Digital experience|11,864|4,542|
|Local marketing|1,848|4,099|
|Research|180|547|
|Local staff payment|114,368|119,362|
||``|``|
||393,117|367,636|
||``|``|
|**_Support costs_**|||
|Staff training|2,878|2,106|
|Entertainment|2,018|1,072|
|Insurance|6,012|5,852|
|Travel and subsistence|4,814|4,360|
|Consulting|13,200|12,720|
|Depreciation charge|236|238|
|Advertising & marketing|4,462|8,447|
|Subscriptions|2,391|1,975|
||``|``|
||36,011|36,770|
||``|``|
|**Governance costs**|||
|Audit & accountancy fees|2,430|4,036|
|Telephone & internet|364|186|
|Postage, freight & courier|100|438|
|Bank fees|365|268|
||``|``|
||3,259|4,928|
||``|``|
||``|``|
|**Expenditure on charitable activities**|432,387|409,334|
||``|``|
**17**
**Company Tax Return CT600 (2025) Version 3**
**for accounting periods starting on or after 1 April 2015**
## **Your Company Tax Return**
If we send the company a ‘Notice’ to deliver a Company Tax Return it has to comply by the filing date or we charge a penalty, even if there is no tax to pay.
A return includes a Company Tax Return form, any supplementary pages, accounts, computations and any relevant information. The CT600 Guide tells you how the return must be formatted and delivered. It contains general information you may need to deliver your return, links to more detailed advice and box-by-box guidance for this form and the supplementary pages. The forms in the CT600 series set out the information we need and provide a standard format for calculations.
## Company information
|||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**1 **|**Company name**|Parkplay Limited||||||||||||
|||||||||||||||
|**2 **|**Company registration number**||||1|2|4|0|9|6|8|5||
|||||||||||||||
|**3 **|**Tax reference**||2|4|1|1|4|0|9|8|3|1||
|||||||||||||||
|**4 **|**Type of company**|||||||||||8||
|||||||||||||||
## Northern Ireland (NI)
**Put an ‘X’ in the appropriate boxes below 5 NI trading activity 6 SME 7 NI employer 8 Special circumstances**
## About this return
**This is the tax return for the company named above, for the period below 30 from** DD MM YYYY **35 to** DD MM YYYY 0 1 0 1 2 0 2 4 3 1 1 2 2 0 2 4 **Put an ‘X’ in the appropriate boxes below 40 A repayment is due for this return period 45 Claim or relief affecting an earlier period 50 Making more than one return for this company now 55 This return contains estimated figures 60 Company part of a group that is not small 65 Notice of disclosable avoidance schemes Transfer pricing 70 Compensating adjustment claimed 75 Company qualifies for SME exemption**
CT600(2025) Version 3
HMRC 04/25
Page 1
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’re not attaching the accounts and computations, explain why**|||
|||||
||**Supplementary pages enclosed**|||
|**95 **|**Loans and arrangements to participators by close companies**– form CT600A|||
|**100 **|**Controlled foreign companies, foreign permanent establishment exemptions, hybrid and other mismatches**– form CT600B|||
|**105 **|**Group and consortium**– form CT600C|||
|**110 **|**Insurance**– form CT600D|||
|**115 **|**Charities and Community Amateur Sports Clubs (CASCs)**– form CT600E|X||
|**120 **|**Tonnage tax**– form CT600F|||
|**125 **|**Northern Ireland**– form CT600G|||
|**130 **|**Cross-border royalties**– form CT600H|||
|**135 **|**Supplementary charge in respect of ring fence trades**– form CT600I|||
|**140 **|**Disclosure of Tax Avoidance Schemes**– form CT600J|||
|**141 **|**Restitution tax**– form CT600K|||
|**142 **|**Research and Development**– form CT600L|||
|**143 **|**Freeports and Investment Zones**– form CT600M|||
|**144 **|**Residential Property Developer Tax (RPDT)**– form CT600N|||
- **96 Creative industries** – form CT600P
## **Tax calculation** – Turnover
||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**145 **|**Total turnover from trade**|£|||||||||||||||||||||•|0|0||
|**150**|**Banks, building societies, insurance**|**companies and**|||||**other financial**||||**concerns**||||||||||||||||
||_–_put an ‘X’ in this box if you do not have a recognised turnover and have not made an entry in box 145||||||||||||||||||||||||||
|Income|||||||||||||||||||||||||||
||||||||||||||||||||||||||||
|**155 **|**Trading profits**|||||||||£||||||||||||0|•|0|0||
||||||||||||||||||||||||||||
|**160 **|**Trading losses brought forward set**|**against**|||**trading**||**profits**|||£|||||||||||||•|0|0||
||||||||||||||||||||||||||||
|**165 **|**Net trading profits –**box 155 minus|box 160||||||||£||||||||||||0|•|0|0||
||||||||||||||||||||||||||||
|**170 **|**Bank, building society or other interest, and profits**|||||||||£|||||||||||||•|0|0||
||**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**||||||||||||||||||||||||||
CT600(2025) Version 3
Page 2
HMRC 04/25
Income – continued
|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**175 **|**Annual payments not otherwise charged to Corporation Tax**|£||||||||||||•|0|0||
||**and from which Income Tax has not been deducted**|||||||||||||||||
|**180 **
|**Non-exempt dividends or distributions from**
**non-UK resident companies**|£||||||||||||•|0|0||
|**185 **|**Income from which Income Tax has been deducted**|£||||||||||||•|0|0||
|||||||||||||||||||
|**190 **|**Income from a property business**|£||||||||||||•|0|0||
|||||||||||||||||||
|**195 **|**Non-trading gains on intangible fixed assets**|£||||||||||||•|0|0||
|||||||||||||||||||
|**200 **|**Tonnage tax profits**|£||||||||||||•|0|0||
|||||||||||||||||||
|**205 **|**Income not falling under any other heading**|£||||||||||||•|0|0||
|||||||||||||||||||
## Chargeable gains
|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**210 **|**Gross chargeable gains**|£||||||||||||•|0|0||
|||||||||||||||||||
|**215 **|**Allowable losses including losses brought forward**|£||||||||||||•|0|0||
|||||||||||||||||||
|**220 **|**Net chargeable gains**_–_box 210 minus box 215|£|||||||||||0|•|0|0||
|||||||||||||||||||
## Profits before deductions and reliefs
||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**225 **|**Losses brought forward against certain investment income**|£|||||||||||||•|0|0||
||||||||||||||||||||
|**230 **|**Non-trade deficits on loan relationships (including interest)**
**and derivative contracts (financial instruments)**|£|||||||||||||•|0|0||
||**brought forward set against non-trading profits**||||||||||||||||||
|**235 **|**Profits before other deductions and reliefs –** net sum of|£||||||||||||0|•|0|0||
||boxes 165 to 205 and 220 minus sum of boxes 225 and 230||||||||||||||||||
## Deductions and reliefs
|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**240 **|**Losses on unquoted shares**|£||||||||||||•|0|0||
|||||||||||||||||||
|**245 **|**Management expenses**|£||||||||||||•|0|0||
|||||||||||||||||||
|**250 **
|**UK property business losses for this or previous**
**accounting period**|£||||||||||||•|0|0||
|**255 **|**Capital allowances for the purposes of management**|£||||||||||||•|0|0||
||**of the business**|||||||||||||||||
|**260 **|**Non-trade deficits for this accounting period from loan**|£||||||||||||•|0|0||
||**relationships and derivative contracts (financial instruments)**|||||||||||||||||
CT600(2025) Version 3
HMRC 04/25
Page 3
Deductions and Reliefs – continued
|**263 Carried forward non-trade deficits from loan relationships**
**and derivative contracts (financial instruments)**
£
0
0
•
**265 Non-trading losses on intangible fixed assets**
£
0
0
•
**275 Total trading losses of this or a later accounting period**
£
0
0
•
**280 Put an ‘X’ in box 280 if amounts carried back from later**
**accounting periods are included in box 275**
**285 Trading losses carried forward and claimed against total profits**£
0
0
•
**290 Non-trade capital allowances**
£
0
0
•
**295 Total of deductions and reliefs**
**–**total of boxes 240 to 275, 285 and 290
£
0
0
•
**300 Profits before qualifying donations and group relief**
**–** box 235 minus box 295
£
0
0
•
**305 Qualifying donations**
£
0
0
•
**310 Group relief**
£
0
0
•
**312 Group relief for carried forward losses**
£
0
0
•
**315 Profits chargeable to Corporation Tax**
**–**box 300 minus boxes 305, 310 and 312
£
0
0
•
**320 Ring fence profits included**
£
0
0
•
**325 Northern Ireland profits included**
£
0
0
•
0
0|**263 Carried forward non-trade deficits from loan relationships**
**and derivative contracts (financial instruments)**
£
0
0
•
**265 Non-trading losses on intangible fixed assets**
£
0
0
•
**275 Total trading losses of this or a later accounting period**
£
0
0
•
**280 Put an ‘X’ in box 280 if amounts carried back from later**
**accounting periods are included in box 275**
**285 Trading losses carried forward and claimed against total profits**£
0
0
•
**290 Non-trade capital allowances**
£
0
0
•
**295 Total of deductions and reliefs**
**–**total of boxes 240 to 275, 285 and 290
£
0
0
•
**300 Profits before qualifying donations and group relief**
**–** box 235 minus box 295
£
0
0
•
**305 Qualifying donations**
£
0
0
•
**310 Group relief**
£
0
0
•
**312 Group relief for carried forward losses**
£
0
0
•
**315 Profits chargeable to Corporation Tax**
**–**box 300 minus boxes 305, 310 and 312
£
0
0
•
**320 Ring fence profits included**
£
0
0
•
**325 Northern Ireland profits included**
£
0
0
•
0
0|**263 Carried forward non-trade deficits from loan relationships**
**and derivative contracts (financial instruments)**
£
0
0
•
**265 Non-trading losses on intangible fixed assets**
£
0
0
•
**275 Total trading losses of this or a later accounting period**
£
0
0
•
**280 Put an ‘X’ in box 280 if amounts carried back from later**
**accounting periods are included in box 275**
**285 Trading losses carried forward and claimed against total profits**£
0
0
•
**290 Non-trade capital allowances**
£
0
0
•
**295 Total of deductions and reliefs**
**–**total of boxes 240 to 275, 285 and 290
£
0
0
•
**300 Profits before qualifying donations and group relief**
**–** box 235 minus box 295
£
0
0
•
**305 Qualifying donations**
£
0
0
•
**310 Group relief**
£
0
0
•
**312 Group relief for carried forward losses**
£
0
0
•
**315 Profits chargeable to Corporation Tax**
**–**box 300 minus boxes 305, 310 and 312
£
0
0
•
**320 Ring fence profits included**
£
0
0
•
**325 Northern Ireland profits included**
£
0
0
•
0
0|
|---|---|---|
||0|0|
## Tax calculation
- **326 Number of associated companies in this period**
- **327 Number of associated companies in the first financial year**
- **328 Number of associated companies in the second financial year**
- **329 Put an ‘X’ in box 329 if the company is chargeable at the small profit rate or is entitled to marginal relief**
0 X
Enter how much profit has to be charged and at what rate
**----- Start of picture text -----**
Financial Amount of profit Rate of tax Tax
year (yyyy) %
330 2 0 2 3 335 £ 340 19% 345 £ p
350 £ 355 360 £ p
365 £ 370 375 £ p
380 2 0 2 4 385 £ 390 19% 395 £ p
400 £ 405 410 £ p
415 £ 420 425 £ p
**----- End of picture text -----**
CT600(2025) Version 3
HMRC 04/25
Page 4
Tax calculation – continued
|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Corporation Tax**– total of boxes 345, 360, 375, 395, 410 and 425|**430**|£|||||||||||0|•|0|0||
|||||||||||||||||||
|**Marginal relief**|**435**|£||||||||||||•||||
|||||||||||||||||||
|**Corporation Tax chargeable**– box 430 minus box 435|**440**|£|||||||||||0|•|0|0||
|||||||||||||||||||
## Reliefs and deductions in terms of tax
|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**445 **|**Community Investment Tax Relief**|£||||||||||||•||||
|||||||||||||||||||
|**450 **|**Double Taxation Relief**|£||||||||||||•||||
|**455 **|**Put an ‘X’ in box 455 if box 450 includes an underlying**
**rate relief claim**|||||||||||||||||
|**460 **|**Put an ‘X’ in box 460 if box 450 includes an amount carried**
**back from a later period**|||||||||||||||||
|**465 **|**Advance Corporation Tax**|£||||||||||||•||||
|||||||||||||||||||
|**470 **|**Total reliefs and deduction in terms of tax**|£||||||||||||•||||
||– total of boxes 445, 450 and 465|||||||||||||||||
## Coronavirus support schemes and overpayments (see CT600 Guide for definitions)
|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**471 **|**Coronavirus Job Retention Scheme (CJRS) received**|£||||||||||||•||||
|||||||||||||||||||
|**472 **|**CJRS entitlement**|£||||||||||||•||||
|||||||||||||||||||
|**473 **|**CJRS overpayment already assessed or voluntary disclosed**|£||||||||||||•||||
|||||||||||||||||||
|**474 **|**Other coronavirus overpayments**|£||||||||||||•||||
|||||||||||||||||||
## Energy levies
|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**986 **|**Energy (Oil and Gas) Profits Levy (EOGPL) amounts liable**|£||||||||||||•|0|0||
|||||||||||||||||||
|**987 **|**Electricity Generator Levy (EGL) exceptional generation receipts**|£||||||||||||•|0|0||
|||||||||||||||||||
|Calculation of tax outstanding or overpaid||||||||||||||||||
|||||||||||||||||||
|**475 **|**Net Corporation Tax liability – **box 440 minus box 470|£|||||||||||0|•|0|0||
|||||||||||||||||||
|**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**|£||||||||||||•||||
|||||||||||||||||||
CT600(2025) Version 3
HMRC 04/25
Page 5
## Calculation of tax outstanding or overpaid – continued
|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**500 **|**CFC tax, bank levy, bank surcharge and RPDT payable**|£||||||||||||•||||
||**–**total of boxes 490, 495, 496 and 497|||||||||||||||||
|**501 **|**EOGPL payable**|£||||||||||||•||||
|||||||||||||||||||
|**502 **|**EGL payable**|£||||||||||||•||||
|||||||||||||||||||
|**505 **|**Supplementary charge (ring fence trades) payable**|£||||||||||||•||||
|**510 **|**Tax chargeable**|||||||||||||||||
||**_–_** total of boxes 475, 480, 500, 501, 502 and 505|£|||||||||||0|•|0|0||
|||||||||||||||||||
|**515 **|**Income Tax deducted from gross income included in profits**|£||||||||||||•||||
|||||||||||||||||||
|**520 **|**Income Tax repayable to the company**|£||||||||||||•||||
|||||||||||||||||||
|**525 **|**Self-assessment of tax payable before restitution tax**|£|||||||||||0|•|0|0||
||**and coronavirus support scheme overpayments**|||||||||||||||||
||**–**box 510 minus box 515|||||||||||||||||
|**526 **|**Coronavirus support schemes overpayment now due**|£|||||||||||0|•|0|0||
||**–**total of boxes 471 and 474 minus boxes 472 and 473|||||||||||||||||
|**527 **|**Restitution tax**|£||||||||||||•||||
|||||||||||||||||||
|**528 **|**Self-assessment of tax payable**|£|||||||||||0|•|0|0||
||**–**total of boxes 525, 526 and 527|||||||||||||||||
## Tax reconciliation
|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**530**|**Research and Development credit**|£||||||||||||•||||
|||||||||||||||||||
|**535**|**(Not currently used)**|£||||||||||||•||||
|||||||||||||||||||
|**540**|**Creatives tax credit**|£||||||||||||•||||
|||||||||||||||||||
|**541**|**Audio-Visual expenditure credit (AVEC) and**|||||||||||||||||
||**Video Games expenditure credit (VGEC)**|£||||||||||||•||||
|||||||||||||||||||
|**545 **|**Total of Research and Development credit,**|£||||||||||||•||||
||**creatives tax credit and AVEC/VGEC –**total box 530 to 541|||||||||||||||||
|**550**|**Land remediation tax credit**|£||||||||||||•||||
|||||||||||||||||||
|**555**|**Life assurance company tax credit**|£||||||||||||•||||
|||||||||||||||||||
|**560 **|**Total land remediation and life assurance company tax credit**|£||||||||||||•||||
||**–**total box 550 and 555|||||||||||||||||
|**565 **|**Capital allowances first-year tax credit**|£||||||||||||•||||
|||||||||||||||||||
|**570 **|**Surplus Research and Development credits and**|£||||||||||||•||||
||**creatives tax credit payable –**box 545 minus box 525|||||||||||||||||
CT600(2025) Version 3
HMRC 04/25
Page 6
## Tax reconciliation – continued
**----- Start of picture text -----**
575 Land remediation or life assurance company tax credit payable
£ •
– total of boxes 545 and 560 minus boxes 525 and 570
580 Capital allowances first-year tax credit payable £ •
– boxes 545, 560 and 565 minus boxes 525, 570 and 575
585 Ring fence Corporation Tax included £ •
586 NI Corporation Tax included £ •
590 Ring fence supplementary charge included £ •
595 Tax already paid (and not already repaid) £ •
600 Tax outstanding £ •
– box 525 minus boxes 545, 560, 565 and 595
605 Tax overpaid including surplus or payable credits £ •
– total sum of boxes 545, 560, 565 and 595 minus 525
610 Group tax refunds surrendered to this company £ •
614 Audio-Visual expenditure credit and Video Games £ •
expenditure credit surrendered to this company
615 Research and Development expenditure £ •
credits surrendered to this company
**----- End of picture text -----**
## 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** £ • 0 0 **625 Number of 51% group companies Put an ‘X’ in the relevant boxes, if in the period, the company: 630 should have made (whether it has or not) instalment payments as a large company under the Corporation Tax (Instalment Payments) Regulations 631 should have made (whether it has or not) instalment payments as a very large company under the Corporation Tax (Instalment Payments) Regulations 635 is within a group payments arrangement for the period 640 has written down or sold intangible assets 645 has made cross-border royalty payments 647 Eat Out to Help Out Scheme: reimbursed discounts** £ • 0 0 **included as taxable income**
## Indicators and information
CT600(2025) Version 3
HMRC 04/25
Page 7
## **Information about enhanced expenditure and tax reliefs**
Research and Development (R&D) or creatives enhanced expenditure and tax reliefs
**----- Start of picture text -----**
650 Put an ‘X’ in box 650 if a R&D claim is made by a small or medium-sized enterprise (SME),
including a SME subcontractor to a large company and/or for all creatives claims
653 Put an ‘X’ in box 653 if the claim is made by a R&D intensive SME
655 Put an ‘X’ in box 655 if the claim is made by a large company
656 Put an ‘X’ in box 656 to confirm that a R&D claim notification form has been submitted
657 Put an ‘X’ in box 657 to confirm that a R&D additional information form has been submitted
658 Put an ‘X’ in box 658 to confirm that a Creatives additional information form has been submitted
659 R&D expenditure qualifying for SME/R&D intensive SME relief £ • 0 0
660 R&D enhanced expenditure £ • 0 0
663 Creatives core expenditure £ • 0 0
665 Creatives additional deduction £ • 0 0
670 R&D enhanced expenditure and creatives additional deduction £ • 0 0
total box 660 and box 665
675 R&D enhanced expenditure of a SME on work £ • 0 0
subcontracted to it by a large company
680 Vaccine research expenditure £ • 0 0
Land remediation enhanced expenditure
685 Enter the total enhanced expenditure £ • 0 0
**----- End of picture text -----**
**Information about capital allowances and balancing charges/disposal values** Allowances and charges in the calculation of trading profits and losses
**----- Start of picture text -----**
Capital allowances Balancing charges
Annual investment
690 £
allowance
688 £ 689 £
Full expensing
Machinery and plant 691 £ 692 £
– super-deduction
Machinery and plant 693 £ 694 £
– special rate allowance
Machinery and plant 695 £ 700 £
– special rate pool
Machinery and plant 705 £ 710 £
– main pool
Structures and
711 £
buildings
Business premises 715 £ 720 £
renovation
Other allowances
725 £ 730 £
and charges
**----- End of picture text -----**
CT600(2025) Version 3
Page 8
HMRC 04/25
## Allowances and charges in the calculation of trading profits and losses – continued
||**Capital allowances**|**Capital allowances**|**Capital allowances**|**Capital allowances**|**Capital allowances**|||||||||**Disposal**|**Disposal**|**value**|**value**|||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Electric vehicle**
**charge-points**|**713**|£||||||||||||**714**|£|||||||||||||
|**Enterprise zones**|**721**|£||||||||||||**722**|£|||||||||||||
|**Zero-emission**
**goods vehicles**|**723**|£||||||||||||**724**|£|||||||||||||
|**Zero-emission**|**726**|£||||||||||||**727**|£|||||||||||||
|**cars**||||||||||||||||||||||||||||
## Allowances and charges not included in the calculation of trading profits and losses
||**Capital allowances**|**Capital allowances**|**Capital allowances**|**Capital allowances**|**Capital allowances**|||||||||**Balancing charges**|**Balancing charges**|**Balancing charges**|**Balancing charges**|**Balancing charges**||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Annual investment**
**allowance**|**735**|£||||||||||||||||||||||||||
|**Structures and**
**buildings**|**736**|£||||||||||||||||||||||||||
|**Full expensing**|**733**|£||||||||||||**734**|£|||||||||||||
|**Business premises**
**renovation**|**740**|£||||||||||||**745**|£|||||||||||||
|**Machinery and plant**
**– super-deduction**|**741**|£||||||||||||**742**|£|||||||||||||
|**Machinery and plant**
**– special rate allowance**|
**743**|£||||||||||||**744**|£|||||||||||||
|**Other allowances**
**and charges**|**750**|£||||||||||||**755**|£|||||||||||||
||**Capital allowances**|||||||||||||**Disposal**||**value**||||||||||||
|**Electric vehicle**
**charge-points**|**737**|£||||||||||||**738**|£|||||||||||||
|**Enterprise zones**|**746**|£||||||||||||**747**|£|||||||||||||
|**Zero-emission**
**goods vehicles**|**748**|£||||||||||||**749**|£|||||||||||||
|**Zero-emission**|**751**|£||||||||||||**752**|£|||||||||||||
|**cars**||||||||||||||||||||||||||||
CT600(2025) Version 3
Page 9
HMRC 04/25
Qualifying expenditure
|**760 Machinery and plant on which first**
**year allowance is claimed**
£
0
0
•
**765 Designated environmentally friendly**
**machinery and plant**
£
0
0
•
**770 Machinery and plant on long-life**
**assets and integral features**
£
0
0
•
**771 Structures and buildings**
£
0
0
•
**772 Machinery and plant**
**– super-deduction**
£
0
0
•
**773 Machinery and plant**
**– special rate allowance**
£
0
0
•
**775 Other machinery and plant**
£
0
0
•|0|0|
|---|---|---|
||0|0|
## **Losses, deficits and excess amounts** Amount arising
||**Amount**|**Amount**||||||||||||**Maximum available**|**Maximum available**|**Maximum available**|**Maximum available**|**Maximum available**|**for surrender**|**for surrender**|**for surrender**|**for surrender**||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||||||**as group relief**||||||||||||||
|**Losses of trades**
**carried on wholly**|**780**|£||||||||||||**785**|£|||||||||||||
|**or partly in the UK**
**Losses of trades**|**790**|£||||||||||||||||||||||||||
|**carried on wholly**||||||||||||||||||||||||||||
|**outside the UK**||||||||||||||||||||||||||||
|**Non-trade deficits**|**795**|£||||||||||||**800**|£|||||||||||||
|**on loan relationships**||||||||||||||||||||||||||||
|**and derivative contracts**||||||||||||||||||||||||||||
|**UK property**
**business losses**|**805**|£||||||||||||**810**|£|||||||||||||
|**Overseas property**
**business losses**|**815**|£||||||||||||||||||||||||||
|**Losses from**
**miscellaneous**|**820**|£||||||||||||||||||||||||||
|**transactions**||||||||||||||||||||||||||||
|**Capital losses**|**825**|£||||||||||||||||||||||||||
|**Non-trading losses on**
**intangible fixed assets**|**830**|£||||||||||||**835**|£|||||||||||||
## Excess amounts
**Amount Maximum available for surrender as group relief Non-trade capital 840** £ **allowances Qualifying donations 845** £ **Management expenses 850** £ **855** £
CT600(2025) Version 3
Page 10
HMRC 04/25
**Northern Ireland information**
|**856 **
|**Amount of group relief claimed which relates to NI trading**
**losses used against rest of UK/mainstream profits**|£||||||||||||•|0|0||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**857 **
|**Amount of group relief claimed which relates to NI trading**
**losses used against NI trading profits**|£||||||||||||•|0|0||
|**858 **
|**Amount of group relief claimed which relates to rest of**
**UK/mainstream losses used against NI trading profits**|£||||||||||||•|0|0||
## **Overpayments and repayments** Small repayments
**860 Do not repay sums of** £ 2 0 • 0 0 **or less.**
**Read the overpayments and repayments section of the Company Tax Return Guide for specific guidance on when and how to make an entry in this box.**
## Repayments for the period covered by this return
|**865**|**Repayment of Corporation Tax**|£||||||||||||•|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||||||||||
|**870**|**Repayment of Income Tax**|£||||||||||||•|
||||||||||||||||
|**875**|**Payable Research and Development tax credit**|£||||||||||||•|
||||||||||||||||
|**880**|**Payable Research and Development expenditure credit**|£||||||||||||•|
||||||||||||||||
|**885**|**Payable creatives tax credit**|£||||||||||||•|
||||||||||||||||
|**886**|**Payable Audio-Visual expenditure credit and**|£||||||||||||•|
||**Video Games expenditure credit**||||||||||||||
|**890**|**Payable land remediation or life assurance company**|£||||||||||||•|
||**tax credit**||||||||||||||
|**895**|**Payable capital allowances first-year tax credit**|£||||||||||||•|
## Surrender of tax refund within group
**Including surrenders under the Instalment Payments Regulations**
|**900 The following amount is to be surrendered**
£
•
**Put an ‘X’ in the appropriate boxes below**
**the joint Notice is attached**
**905**
**or**
**will follow**
**910**
**915**
**Please stop repayment of the following amount**
**until we send you the Notice**
£
•|£||||||||||||•|||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
CT600(2025) Version 3
HMRC 04/25
Page 11
Bank details (for a person to whom a repayment is to be made)
**920 Name of bank or building society**
**925 Branch sort code**
**930 Account number 935 Name of account 940 Building society reference**
## Payments to a person other than the company
- **943 Put an ‘X’ in box 943 if there is a R&D payable credit and one of the conditions listed in the CT600 Guide is applicable**
- **945 Complete the authority below if you want the repayment to be made to a person other than the company I, as** (enter status – for example, company secretary, treasurer, liquidator or authorised agent)
**950 of** (enter company name)
- **955 authorise** (enter name)
- **960 of address** (enter address)
- **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**
Steve Denison
- **980 Date** DD MM YYYY
Steve Denison (Sep 26, 2025 16:04:54 GMT+1)
**985 Status** Director
CT600(2025) Version 3
Page 12
HMRC 04/25
**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**
**----- Start of picture text -----**
E1 Company name
Parkplay Limited
(name of charity or CASC)
E2 Tax reference
2 4 1 1 4 0 9 8 3 1
Period covered by this supplementary page (cannot exceed 12 months)
E3 from DD MM YYYY
0 1 0 1 2 0 2 4
E4 to DD MM YYYY 3 1 1 2 2 0 2 4
**----- End of picture text -----**
## Claims to exemption ( **this section should be completed in all cases)**
**----- Start of picture text -----**
Charity/CASC repayment reference E5
Charity Commission registration number, or E10 1197261
OSCR number (if applicable)
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 E15 X
exemption from all tax on all or part of its income
and 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, E20 X
or will be, applied for charitable or qualifying purposes only
Some of the income and gains may not be exempt or have E25
not been applied for charitable or qualifying purposes only,
and I have completed form CT600
I claim exemption from tax
Name E30 S Denison
Status
E35 Trustee
Date DD MM YYYY
E40
**----- End of picture text -----**
CT600E(2015) Version 3
HMRC 04/15
Page 1
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.**
**Put an ‘X’ in the box if during the period covered by these supplementary pages you have over claimed tax.**
**E45**
## 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 form CT600 in the appropriate boxes.**
|**Type of income**
**Amount**
**Enter total turnover from exempt charitable**
**trading activities**
£
0
0
•
**E50**
**Investment income – exclude any amounts included on**
**form CT600**
£
0
0
•
**E55**
**UK land and buildings – exclude any amounts included**
**on form CT600**
£
0
0
•
**E60**
**Gift Aid – exclude any amounts included on form CT600**
£
0
0
•
**E65**
**From other charities – exclude any amounts included**
**on form CT600**
£
0
0
•
**E70**
**Gifts of shares or securities received**
£
0
0
•
**E75**
**Gifts of real property received**
£
0
0
•
**E80**
**Other sources (not included above)**
£
0
0
•
**E85**
**Total of boxes E50 to E85**
£
0
0
•
**E90**
1
9
6
6
6
4
1
9
6
6
6
4|**Type of income**
**Amount**
**Enter total turnover from exempt charitable**
**trading activities**
£
0
0
•
**E50**
**Investment income – exclude any amounts included on**
**form CT600**
£
0
0
•
**E55**
**UK land and buildings – exclude any amounts included**
**on form CT600**
£
0
0
•
**E60**
**Gift Aid – exclude any amounts included on form CT600**
£
0
0
•
**E65**
**From other charities – exclude any amounts included**
**on form CT600**
£
0
0
•
**E70**
**Gifts of shares or securities received**
£
0
0
•
**E75**
**Gifts of real property received**
£
0
0
•
**E80**
**Other sources (not included above)**
£
0
0
•
**E85**
**Total of boxes E50 to E85**
£
0
0
•
**E90**
1
9
6
6
6
4
1
9
6
6
6
4|**Type of income**
**Amount**
**Enter total turnover from exempt charitable**
**trading activities**
£
0
0
•
**E50**
**Investment income – exclude any amounts included on**
**form CT600**
£
0
0
•
**E55**
**UK land and buildings – exclude any amounts included**
**on form CT600**
£
0
0
•
**E60**
**Gift Aid – exclude any amounts included on form CT600**
£
0
0
•
**E65**
**From other charities – exclude any amounts included**
**on form CT600**
£
0
0
•
**E70**
**Gifts of shares or securities received**
£
0
0
•
**E75**
**Gifts of real property received**
£
0
0
•
**E80**
**Other sources (not included above)**
£
0
0
•
**E85**
**Total of boxes E50 to E85**
£
0
0
•
**E90**
1
9
6
6
6
4
1
9
6
6
6
4|
|---|---|---|
||0|0|
**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)**
£
0
0
•
**E95**
**UK land and buildings costs in relation to exempt**
**charitable activities (in box E60)**
£
0
0
•
**E100**
**All general administration/governance costs**
£
0
0
•
**E105**
**All grants and donations made within the UK**
£
0
0
•
**E110**
**All grants and donations made outside the UK**
£
0
0
•
**E115**
**Other expenditure not included above, or not used in**
**calculating figures entered on the form CT600**
£
0
0
•
**E120**
**Total of boxes E95 to E120**
£
0
0
•
**E125**
9
5
2
3
8
2
1
9
2
4
7
8
3
2
3
4|**Type of expenditure**
**Amount**
**Trading costs in relation to exempt charitable activities**
**(in box E50)**
£
0
0
•
**E95**
**UK land and buildings costs in relation to exempt**
**charitable activities (in box E60)**
£
0
0
•
**E100**
**All general administration/governance costs**
£
0
0
•
**E105**
**All grants and donations made within the UK**
£
0
0
•
**E110**
**All grants and donations made outside the UK**
£
0
0
•
**E115**
**Other expenditure not included above, or not used in**
**calculating figures entered on the form CT600**
£
0
0
•
**E120**
**Total of boxes E95 to E120**
£
0
0
•
**E125**
9
5
2
3
8
2
1
9
2
4
7
8
3
2
3
4|**Type of expenditure**
**Amount**
**Trading costs in relation to exempt charitable activities**
**(in box E50)**
£
0
0
•
**E95**
**UK land and buildings costs in relation to exempt**
**charitable activities (in box E60)**
£
0
0
•
**E100**
**All general administration/governance costs**
£
0
0
•
**E105**
**All grants and donations made within the UK**
£
0
0
•
**E110**
**All grants and donations made outside the UK**
£
0
0
•
**E115**
**Other expenditure not included above, or not used in**
**calculating figures entered on the form CT600**
£
0
0
•
**E120**
**Total of boxes E95 to E120**
£
0
0
•
**E125**
9
5
2
3
8
2
1
9
2
4
7
8
3
2
3
4|
|---|---|---|
||0|0|
CT600E(2015) Version 3
Page 2
HMRC 04/15
Information required
## **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**
**E130**
£|||||||||||||**E135**|£|||||||||||||
|**assets**|||||||||||||||||||||||||||
|**UK investments**
**E140**
£|||||||||||||**E145**|£|||||||||||||
|**(excluding**|||||||||||||||||||||||||||
|**controlled companies)**|||||||||||||||||||||||||||
|**Shares in,**
**E150**
£|||||||||||||**E155**|£|||||||||||||
|**and loans to,**|||||||||||||||||||||||||||
|**controlled companies**|||||||||||||||||||||||||||
|**Overseas**
**E160**
£|||||||||||||**E165**|£|||||||||||||
|**investments**|||||||||||||||||||||||||||
|**Loans and non-trade debtors**|||||||||||||**E170**|£|||||||||||||
||||||||||||||||||||||||||||
|**Other current assets**|||||||||||||**E175**|£||||||||6|7|6|1|2|
||||||||||||||||||||||||||||
|**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**|||||||||||||**E190**||||||||||||||
|**controls at the end of the period. Exclude companies that**|||||||||||||||||||||||||||
|**were dormant throughout the period**|||||||||||||||||||||||||||
CT600E(2015) Version 3
HMRC 04/15
Page 3
## Parkplay Limited - Accounts & CT600 - 31.12.24
Final Audit Report 2025-09-26
Created: 2025-09-26 By: Burgess Hodgson (esign@burgesshodgson.co.uk) Status: Signed Transaction ID: CBJCHBCAABAApcLUUFLAFUlPpJAosN-inlMiZBmtIqeh
## "Parkplay Limited - Accounts & CT600 - 31.12.24" History
Document created by Burgess Hodgson (esign@burgesshodgson.co.uk)
2025-09-26 - 15:01:25 GMT- IP address: 80.88.222.146
Document emailed to sdenisonuk@gmail.com for signature
2025-09-26 - 15:01:31 GMT
Document emailed to Graham Griffin (ts@burgesshodgson.co.uk) for signature
2025-09-26 - 15:01:32 GMT
Email viewed by sdenisonuk@gmail.com
2025-09-26 - 15:01:43 GMT- IP address: 66.249.93.98
Signer sdenisonuk@gmail.com entered name at signing as Steve Denison
2025-09-26 - 15:04:52 GMT- IP address: 2.221.59.49
Document e-signed by Steve Denison (sdenisonuk@gmail.com)
Signature Date: 2025-09-26 - 15:04:54 GMT - Time Source: server- IP address: 2.221.59.49
Burgess Hodgson (esign@burgesshodgson.co.uk) replaced signer Graham Griffin (ts@burgesshodgson.co.uk) with Thomas Saltmer (ts@burgesshodgson.co.uk)
2025-09-26 - 15:20:27 GMT- IP address: 80.88.222.146
Document emailed to Thomas Saltmer (ts@burgesshodgson.co.uk) for signature
2025-09-26 - 15:20:27 GMT
Email viewed by Thomas Saltmer (ts@burgesshodgson.co.uk)
2025-09-26 - 15:40:51 GMT- IP address: 146.75.174.12
## Document e-signed by Thomas Saltmer (ts@burgesshodgson.co.uk)
Signature Date: 2025-09-26 - 15:41:27 GMT - Time Source: server- IP address: 80.88.222.146
Agreement completed.
2025-09-26 - 15:41:27 GMT