## **The Pandora Project** ## **Trustees' Annual Report** _For the year ended 31 October 2025_ ## **1. Reference and administrative details** **Charity name:** The Pandora Project **Registered charity number:** 1203537 **Principal address:** 4 Montclair Drive, Mossley Hill , Liverpool, L180HA **Country of operation:** Greece (principal place of operation: Athens) **Trustees:** Kenneth Wilson (Chair of the Board of Trustees); Alicia Tay, Colum Wilson, Rachel Harvey, Colin Jones **Independent examiner:** Sue Mathews & Co **Bankers:** Wise _The trustees who served during the financial year and up to the date of approval of this report are listed above. With Colin Jones and Rachel Harvey newly Appointed_ ## **2. Structure, governance and management** The Pandora Project is a charity registered in England and Wales (registered charity number 1203537). It is governed by its Association Constitution document The charity is managed by its Board of Trustees, chaired by Kenneth Wilson. The trustees meet regularly to set strategic direction, monitor delivery and finances, and ensure the charity operates in line with its charitable objects and with Charity Commission guidance. Day-to-day delivery is led by the co-directors, supported by a small team of facilitators and specialist associates. Trustees are recruited for the skills and experience relevant to the charity's work in humanitarian wellbeing, safeguarding and organisational resilience. New trustees are briefed on their responsibilities and on the charity's activities, finances and governing document. ## **3. Objectives and activities** The Pandora Project exists to strengthen the wellbeing, safeguarding and resilience of the people and organisations working on the frontline of humanitarian response. We deliver trauma-informed capacity strengthening to NGOs, humanitarian workers and grassroots organisations, so that those who care for others are themselves supported, protected and sustained in their work. During the year, our charitable activities included: - Safeguarding capacity strengthening, including focal point training and tailored advisory support for frontline and grassroots partners. - Wellbeing and resilience programmes, including workshops on vicarious trauma, stress management, assertive communication and boundary-setting. - Psychological first aid and trauma-informed training for humanitarian and community organisations. - Facilitation of in-person learning, team collaboration and conflict management sessions with partner organisations. - Rest, respite and residential wellbeing retreats for humanitarian workers. In shaping our work, the trustees have had regard to the Charity Commission's guidance on public benefit. Our activities deliver clear public benefit by improving the wellbeing, safety and effectiveness of humanitarian workers and the organisations that serve vulnerable and displaced communities. ## **4. Achievements and performance** The year ending 31 October 2025 was one of sustained delivery and growing partnership. Working across a network of partner organisations in multiple countries, we continued to deepen our relationships with commissioning partners while broadening the range of frontline organisations we support. Highlights of the year included: - Continued delivery of our safeguarding capacity-sharing programme with Choose Love, our primary commissioning partner, including focal point learning workshops and tailored advisory support across partner organisations. - Delivery of wellbeing and resilience training to humanitarian staff and grassroots partners, spanning vicarious trauma, empathic communication, stress management and sustainable ways of working. - In-person facilitation with partners on conflict management, team collaboration and team wellbeing. - Development of a residential wellbeing retreat programme for humanitarian workers, alongside our ongoing rest and respite provision. - Strengthening of our organisational foundations, including finance systems, safeguarding practice and preparations for onboarding new team members. These achievements were made possible by the generosity of our donors and the trust of our partners, and by the commitment of our small team and associates. ## **5. Financial review** Total income for the year was £25,123 (2024: £13,043), comprising donations of £15,296, grants of £5,884, and £3,943 earned from charitable activities through training and advisory services. The growth in income compared with the previous year reflects both increased donations and new grant funding secured during the year. Total expenditure for the year was £26,980 (2024: £12,614), reflecting expanded programme delivery, including facilitator and delivery costs, travel, and the costs of running the charity's activities in Greece. The charity recorded a net deficit for the year of £1,857 (2024: surplus of £429). This planned drawdown reflects investment in delivery and capacity during a year of growth. Reserves carried forward at 31 October 2025 were £1,641. ||**Year ended 31 Oct 2025 (£)**| |---|---| |**Total income**|**25,123**| |Donations|15,296| |Grants|5,884| |Income from charitable activities (training & advisory)|3,943| |**Total expenditure**|**26,980**| |**Net movement in funds**|**(1,857)**| |**Reserves carried forward(net assets at 31 Oct 2025)**|**1,641**| ## **Reserves policy** _The trustees review the charity's reserves position regularly. The trustees consider the level of reserves held to be [adequate / consistent with the charity's reserves policy] to allow the charity to continue delivering its charitable activities. [Insert the charity's reserves policy, including any target level of reserves, or state that a formal policy is being developed.]_ ## **Risk management** _The trustees are responsible for the management of the risks faced by the charity and review the principal risks and the systems in place to manage them. [Summarise the main risks_ _identified and the steps taken to mitigate them, e.g. funding concentration, safeguarding, staff and facilitator wellbeing.]_ ## **6. Plans for future periods** Looking ahead, the trustees intend to build on the year's progress by deepening existing partnerships, broadening the reach of the charity's safeguarding and wellbeing programmes, and continuing to develop the residential retreat offer for humanitarian workers. The trustees will also continue to strengthen the charity's governance, financial sustainability and team capacity to support this growth. ## **7. Declaration** The trustees declare that they have approved the trustees' annual report above. Signed on behalf of the charity's trustees: ## Kenneth CM Wilson _**Signature:**_ **Full name:** Kenneth Wilson **Position:** Chair of the Board of Trustees **Date:** __10__ / _08___ / _2026_______ _Note: Fields shown in square brackets or in coloured italic text need your input or confirmation before submission. Figures are drawn from the finalised accounts for the year ended 31 October 2025 prepared by Sue Matthews & Co Ltd; please confirm the income analysis (donations / grants / charitable activities) matches the receipts and payments account you file, and confirm the charity's governing-document details and trustee list._ Registered number: 12961346 **THE PANDORA AID PROJECT LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025** Sue Matthews & Co Ltd ICAEW Unit 4 Hurricane Drive Hurricane Business Park Liverpool Merseyside L24 8RL ## **The Pandora Aid Project Ltd Contents** ||**Page**| |---|---| |Company Information|1| |Accountant's Report|2| |Income and Expenditure Account|3| |Balance Sheet|4| |The following pages do not form part of the statutory accounts:|| |Detailed Income and Expenditure Account|5| **The Pandora Aid Project Ltd Company Information For The Year Ended 31 October 2025** |**Director**|E J Wilson| |---|---| |**Company Number**|12961346| |**Registered Office**|4 Montclair Drive| ||Mossley Hill| ||Liverpool| ||Merseyside| ||L18 0HA| |**Accountants**|Sue Matthews & Co Ltd| ||ICAEW| ||Unit 4 Hurricane Drive| ||Hurricane Business Park| ||Liverpool| ||Merseyside| ||L24 8RL| Page 1 ## **The Pandora Aid Project Ltd Accountant's Report For The Year Ended 31 October 2025** ## **Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of The Pandora Aid Project Ltd for the year ended 31 October 2025** In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The Pandora Aid Project Ltd for the year ended 31 October 2025 which comprise the Income and Expenditure Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us. As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-andguidance. This report is made solely to the director of The Pandora Aid Project Ltd, as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of The Pandora Aid Project Ltd and state those matters that we have agreed to state to the director of The Pandora Aid Project Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Pandora Aid Project Ltd and its director, as a body, for our work or for this report. It is your duty to ensure that The Pandora Aid Project Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of The Pandora Aid Project Ltd. You consider that The Pandora Aid Project Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit of the accounts of The Pandora Aid Project Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements. 27/07/2026 Sue Matthews & Co Ltd ICAEW Unit 4 Hurricane Drive Hurricane Business Park Liverpool Merseyside L24 8RL Page 2 ## **The Pandora Aid Project Ltd Income and Expenditure Account For The Year Ended 31 October 2025** |**TURNOVER**
Other income
Cost of raw materials and consumables
Staff costs
Depreciation and other amounts written off assets
Other charges
**NET (DEFICIT)/SURPLUS**|**2025**
**£**
3,943
21,180
(23,557)
(2,083)
(107)
(1,233)
(1,857)|**2024**
**£**
1,721
11,322
(10,125)
(1,213)
(133)
(1,143)| |---|---|---| |||429| Page 3 ## **The Pandora Aid Project Ltd Balance Sheet As At 31 October 2025** |Fixed assets
Current assets
Creditors: Amounts Falling Due Within One Year
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
Accruals and deferred income
**NET ASSETS**
**RESERVES**
**Notes**|**2025**
**£**
428
5,900
(4,567)|**2024**
**£**
534
2,521
563| |---|---|---| ||1,333|3,084| ||1,761|3,618| ||(120)|(120)| ||1,641|3,498| ||1,641|3,498| |||| ## 1. **General Information** The Pandora Aid Project Ltd is a private company, limited by guarantee, incorporated in England & Wales, registered number 12961346. The registered office is 4 Montclair Drive, Mossley Hill, Liverpool, Merseyside, L18 0HA. ## 2. **Average Number of Employees** Average number of employees, including directors, during the year was: NIL (2024: NIL) ## 3. **Company limited by guarantee** The company is limited by guarantee and has no share capital. Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1. For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the micro-entity provisions. On behalf of the board E J Wilson Director 27/07/2026 Page 4 ## **The Pandora Aid Project Ltd Detailed Income and Expenditure Account For The Year Ended 31 October 2025** |**TURNOVER**
Sales
**COST OF SALES**
Wages & subcontractors
**GROSS DEFICIT**
**Administrative Expenses**
Travel expenses
Training & admin costs
Telecommunications
Website costs
Accountancy fees
Depreciation of computer equipment
**Other Operating Income**
Donations
Grants
**OPERATING (DEFICIT)/SURPLUS**
**Interest payable and similar charges**
Bank charges
**(DEFICIT)/SURPLUS FOR THE FINANCIAL YEAR**|**2025**
**£**
**£**
3,943
23,557
(23,557)
(19,614)
2,083
1,060
-
17
120
107
(3,387)
15,296
5,884
21,180
(1,821)
36
(36)
(1,857)|**2025**
**£**
**£**
3,943
23,557
(23,557)
(19,614)
2,083
1,060
-
17
120
107
(3,387)
15,296
5,884
21,180
(1,821)
36
(36)
(1,857)|**2024**
**£**
**£**
1,721
10,125
(10,125)
(8,404)
1,213
412
183
428
120
133
(2,489)
11,322
-
11,322
429
-
-
429|**2024**
**£**
**£**
1,721
10,125
(10,125)
(8,404)
1,213
412
183
428
120
133
(2,489)
11,322
-
11,322
429
-
-
429| |---|---|---|---|---| ||2,083
1,060
-
17
120
107||1,213
412
183
428
120
133|| |||(19,614)
(3,387)
21,180||(8,404)
(2,489)
11,322| ||15,296
5,884||11,322
-|| ||36||-|| |||(1,821)
(36)||429
-| |||||| |||(1,857)||429| Page 5 Registered number: 12961346 **THE PANDORA AID PROJECT LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025** Sue Matthews & Co Ltd ICAEW Unit 4 Hurricane Drive Hurricane Business Park Liverpool Merseyside L24 8RL ## **The Pandora Aid Project Ltd Contents** ||**Page**| |---|---| |Company Information|1| |Accountant's Report|2| |Income and Expenditure Account|3| |Balance Sheet|4| |The following pages do not form part of the statutory accounts:|| |Detailed Income and Expenditure Account|5| **The Pandora Aid Project Ltd Company Information For The Year Ended 31 October 2025** |**Director**|E J Wilson| |---|---| |**Company Number**|12961346| |**Registered Office**|4 Montclair Drive| ||Mossley Hill| ||Liverpool| ||Merseyside| ||L18 0HA| |**Accountants**|Sue Matthews & Co Ltd| ||ICAEW| ||Unit 4 Hurricane Drive| ||Hurricane Business Park| ||Liverpool| ||Merseyside| ||L24 8RL| Page 1 ## **The Pandora Aid Project Ltd Accountant's Report For The Year Ended 31 October 2025** ## **Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of The Pandora Aid Project Ltd for the year ended 31 October 2025** In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The Pandora Aid Project Ltd for the year ended 31 October 2025 which comprise the Income and Expenditure Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us. As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-andguidance. This report is made solely to the director of The Pandora Aid Project Ltd, as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of The Pandora Aid Project Ltd and state those matters that we have agreed to state to the director of The Pandora Aid Project Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Pandora Aid Project Ltd and its director, as a body, for our work or for this report. It is your duty to ensure that The Pandora Aid Project Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of The Pandora Aid Project Ltd. You consider that The Pandora Aid Project Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit of the accounts of The Pandora Aid Project Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements. 27/07/2026 Sue Matthews & Co Ltd ICAEW Unit 4 Hurricane Drive Hurricane Business Park Liverpool Merseyside L24 8RL Page 2 ## **The Pandora Aid Project Ltd Income and Expenditure Account For The Year Ended 31 October 2025** |**TURNOVER**
Other income
Cost of raw materials and consumables
Staff costs
Depreciation and other amounts written off assets
Other charges
**NET (DEFICIT)/SURPLUS**|**2025**
**£**
3,943
21,180
(23,557)
(2,083)
(107)
(1,233)
(1,857)|**2024**
**£**
1,721
11,322
(10,125)
(1,213)
(133)
(1,143)| |---|---|---| |||429| Page 3 ## **The Pandora Aid Project Ltd Balance Sheet As At 31 October 2025** |Fixed assets
Current assets
Creditors: Amounts Falling Due Within One Year
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
Accruals and deferred income
**NET ASSETS**
**RESERVES**
**Notes**|**2025**
**£**
428
5,900
(4,567)|**2024**
**£**
534
2,521
563| |---|---|---| ||1,333|3,084| ||1,761|3,618| ||(120)|(120)| ||1,641|3,498| ||1,641|3,498| |||| ## 1. **General Information** The Pandora Aid Project Ltd is a private company, limited by guarantee, incorporated in England & Wales, registered number 12961346. The registered office is 4 Montclair Drive, Mossley Hill, Liverpool, Merseyside, L18 0HA. ## 2. **Average Number of Employees** Average number of employees, including directors, during the year was: NIL (2024: NIL) ## 3. **Company limited by guarantee** The company is limited by guarantee and has no share capital. Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1. For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the micro-entity provisions. On behalf of the board Emily wilson (Jul 28, 2026 13:27:59 GMT+1) E J Wilson Director 27/07/2026 Page 4 ## **The Pandora Aid Project Ltd Detailed Income and Expenditure Account For The Year Ended 31 October 2025** |**TURNOVER**
Sales
**COST OF SALES**
Wages & subcontractors
**GROSS DEFICIT**
**Administrative Expenses**
Travel expenses
Training & admin costs
Telecommunications
Website costs
Accountancy fees
Depreciation of computer equipment
**Other Operating Income**
Donations
Grants
**OPERATING (DEFICIT)/SURPLUS**
**Interest payable and similar charges**
Bank charges
**(DEFICIT)/SURPLUS FOR THE FINANCIAL YEAR**|**2025**
**£**
**£**
3,943
23,557
(23,557)
(19,614)
2,083
1,060
-
17
120
107
(3,387)
15,296
5,884
21,180
(1,821)
36
(36)
(1,857)|**2025**
**£**
**£**
3,943
23,557
(23,557)
(19,614)
2,083
1,060
-
17
120
107
(3,387)
15,296
5,884
21,180
(1,821)
36
(36)
(1,857)|**2024**
**£**
**£**
1,721
10,125
(10,125)
(8,404)
1,213
412
183
428
120
133
(2,489)
11,322
-
11,322
429
-
-
429|**2024**
**£**
**£**
1,721
10,125
(10,125)
(8,404)
1,213
412
183
428
120
133
(2,489)
11,322
-
11,322
429
-
-
429| |---|---|---|---|---| ||2,083
1,060
-
17
120
107||1,213
412
183
428
120
133|| |||(19,614)
(3,387)
21,180||(8,404)
(2,489)
11,322| ||15,296
5,884||11,322
-|| ||36||-|| |||(1,821)
(36)||429
-| |||||| |||(1,857)||429| Page 5 Registered number: 12961346 **THE PANDORA AID PROJECT LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025** Sue Matthews & Co Ltd ICAEW Unit 4 Hurricane Drive Hurricane Business Park Liverpool Merseyside L24 8RL ## **The Pandora Aid Project Ltd Balance Sheet As At 31 October 2025** ## **Registered number:** 12961346 |Fixed assets
Current assets
Creditors: Amounts Falling Due Within One Year
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
Accruals and deferred income
**NET ASSETS**
**RESERVES**|**2025**
**£**
428
5,900
(4,567)|**2024**
**£**
534
2,521
563| |---|---|---| ||1,333|3,084| ||1,761|3,618| ||(120)|(120)| ||1,641|3,498| ||1,641|3,498| ## **Notes** ## 1. **General Information** The Pandora Aid Project Ltd is a private company, limited by guarantee, incorporated in England & Wales, registered number 12961346. The registered office is 4 Montclair Drive, Mossley Hill, Liverpool, Merseyside, L18 0HA. ## 2. **Average Number of Employees** Average number of employees, including directors, during the year was: NIL (2024: NIL) ## 3. **Company limited by guarantee** The company is limited by guarantee and has no share capital. Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1. For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime. On behalf of the board Emily wilson (Jul 28, 2026 13:27:59 GMT+1) E J Wilson Director 27/07/2026 Page 1 The Pandora Aid Project Ltd UTR: 9447912242 IRMark: BXYZPW2IM3X6TZOG42ZBV54VPYJ2NC6Z. Page 1 of 13 ## HM Revenue & Customs ## Corporation Tax Return for the accounting period ended 31 October 2025. This is a copy of the information that will be transmitted to HM Revenue & Customs once authorised by you. The copy includes all completed supplementary pages and attachments. Before transmitting the return (or amendment) information to HM Revenue & Customs using the Corporation Tax online filing system, would you please check that the information is correct to the best of your knowledge and belief. If you give false information or conceal any income or chargeable gains you may be liable to financial penalties. The HM Revenue & Customs IRmark number assigned to the Corporation Tax Return information is: BXYZPW2IM3X6TZOG42ZBV54VPYJ2NC6Z This number appears on each page of this copy, which is consecutively numbered from 1 to 13 The following details comprise the information to be sent electronically. |Name|UTR| |---|---| |The Pandora Aid Project Ltd|9447912242| Where the Corporation Tax Return (or amended Return) contains a claim for repayment, your signature confirms that you have authorised HM Revenue & Customs to make any repayment arising from this return to the nominee as detailed on the form. 07/28/2026 Signature ____________________________________________________ Date ________/________/____________Emily wilson (Jul 28, 2026 13:27:59 GMT+1) The Pandora Aid Project Ltd UTR: 9447912242 IRMark: BXYZPW2IM3X6TZOG42ZBV54VPYJ2NC6Z. Page 2 of 13 CT600 (2026) Draft v0.3 **Company Tax Return CT600 (2026) 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 **----- Start of picture text -----**
1 Company name The Pandora Aid Project Ltd
2 Company registration number 1 2 9 6 1 3 4 6
3 Tax reference 9 4 4 7 9 1 2 2 4 2
4 Type of company
**----- End of picture text -----**
## 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 1 1 2 0 2 4 3 1 1 0 2 0 2 5 - **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 (2026) Version 3 (TaxCalc) `CT600(2026) Version 3` HMRC 04/26 `HMRC 04/26` Page 1 `Page 1` The Pandora Aid Project Ltd UTR: 9447912242 IRMark: BXYZPW2IM3X6TZOG42ZBV54VPYJ2NC6Z. Page 3 of 13 CT600 (2026) Draft v0.3 ## About this return – continued **----- Start of picture text -----**
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
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
**----- End of picture text -----**
## **Tax calculation** – Turnover ||||||||||||||||||||||||||||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**145 **|**Total turnover from trade**|£||||||||||||||||||||||||||||||3||9||4||3|•|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**|||||||||||||||£||||||||||||||||2||7||7||8|•|0||0|| ||||||||||||||||||||||||||||||||||||||||||||| |**160 **|**Trading losses brought forward set against**|||||**trading**||||**profits**||||||£|||||||||||||||||||||||•|0||0|| ||||||||||||||||||||||||||||||||||||||||||||| |**165 **|**Net trading profits –**box 155 minus box|||160||||||||||||£||||||||||||||||2||7||7||8|•|0||0|| ||||||||||||||||||||||||||||||||||||||||||||| |**170 **|**Bank, building society or other interest, and profits**
**from non-trading loan relationships**|||||||||||||||£|||||||||||||||||||||||•|0||0|| |**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 (2026) Version 3 (TaxCalc) `CT600(2026) Version 3` Page 2 HMRC 04/26 `Page 2 HMRC 04/26` The Pandora Aid Project Ltd UTR: 9447912242 IRMark: BXYZPW2IM3X6TZOG42ZBV54VPYJ2NC6Z. Page 4 of 13 CT600 (2026) Draft v0.3 ## Income – continued |**175 **|**Annual payments not otherwise charged to Corporation Tax**
**and from which Income Tax has not been deducted**||£||||||||||||||||||||||||||||||||||•|•||0|||0||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**180 **|**Non-exempt dividends or distributions from**||£||||||||||||||||||||||||||||||||||•|||0|||0||| ||**non-UK resident companies**||||||||||||||||||||||||||||||||||||||||||||| |**185 **|**Income from which Income Tax has been deducted**||£||||||||||||||||||||||||||||||||||•|||0|||0||| ||||||||||||||||||||||||||||||||||||||||||||||| |**190 **|**Income from a property business**||£||||||||||||||||||||||||||||||||||•|||0|||0||| ||||||||||||||||||||||||||||||||||||||||||||||| |**195 **|**Non-trading gains on intangible fixed assets**||£||||||||||||||||||||||||||||||||||•|||0|||0||| ||||||||||||||||||||||||||||||||||||||||||||||| |**200 **|**Tonnage tax profits**||£||||||||||||||||||||||||||||||||||•|||0|||0||| ||||||||||||||||||||||||||||||||||||||||||||||| |**205 **|**Income not falling under any other heading**||£||||||||||||||||||||||||||||||||||•|||0|||0||| ||||||||||||||||||||||||||||||||||||||||||||||| |Chargeable gains|||||||||||||||||||||||||||||||||||||||||||||| ||||||||||||||||||||||||||||||||||||||||||||||| |**210 **|**Gross chargeable gains**||£|||||||||||||||||||||||||||||||||||•||0|||0||| ||||||||||||||||||||||||||||||||||||||||||||||| |**215 **|**Allowable losses including losses brought forward**||£|||||||||||||||||||||||||||||||||||•||0|||0||| ||||||||||||||||||||||||||||||||||||||||||||||| |**220 **|**Net chargeable gains**_–_box 210 minus box 215||£|||||||||||||||||||||||||||||||||||•||0|||0||| ||||||||||||||||||||||||||||||||||||||||||||||| ## Profits before deductions and reliefs ||||||||||||||||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**225 **|**Losses brought forward against certain investment income**|£|||||||||||||||||||||||•|||0||0|| ||||||||||||||||||||||||||||||||| |**230 **|**Non-trade deficits on loan relationships (including interest)**|£||||||||||||||||||||||||•||0||0|| ||**and derivative contracts (financial instruments)**||||||||||||||||||||||||||||||| ||**brought forward set against non-trading profits**||||||||||||||||||||||||||||||| |**235 **|**Profits before other deductions and reliefs –** net sum of|£||||||||||||||||2||7||7||8||•||0||0|| ||boxes 165 to 205 and 220 minus sum of boxes 225 and 230||||||||||||||||||||||||||||||| |Deductions and reliefs|||||||||||||||||||||||||||||||| ||||||||||||||||||||||||||||||||| |**240 **|**Losses on unquoted shares**|£|||||||||||||||||||||||•|||0||0|| ||||||||||||||||||||||||||||||||| |**245 **|**Management expenses**|£|||||||||||||||||||||||•|||0||0|| ||||||||||||||||||||||||||||||||| |**250 **|**UK property business losses for this or previous**|£|||||||||||||||||||||||•|||0||0|| ||**accounting period**||||||||||||||||||||||||||||||| |**255 **|**Capital allowances for the purposes of management**
**of the business**|£|||||||||||||||||||||||•|||0||0|| |**260 **|**Non-trade deficits for this accounting period from loan**|£|||||||||||||||||||||||•|||0||0|| ||**relationships and derivative contracts (financial instruments)**||||||||||||||||||||||||||||||| CT600 (2026) Version 3 (TaxCalc) `CT600(2026) Version 3` Page 3 HMRC 04/26 `Page 3 HMRC 04/26` The Pandora Aid Project Ltd UTR: 9447912242 IRMark: BXYZPW2IM3X6TZOG42ZBV54VPYJ2NC6Z. Page 5 of 13 CT600 (2026) Draft v0.3 ## 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
•
2
7
7
8
2
7
7
8|**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
•
2
7
7
8
2
7
7
8|**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
•
2
7
7
8
2
7
7
8| |---|---|---| ||0|0| ## Tax calculation **----- Start of picture text -----**
0
**----- End of picture text -----**
- **326 Number of associated companies in this period** 0 - **327 Number of associated companies in the first financial year** - **328 Number of associated companies in the second financial year** - **329 Put an ‘X’ in box 329 if the company is chargeable at the small profit rate or is entitled to marginal relief** Enter how much profit has to be charged and at what rate **----- Start of picture text -----**
Financial Amount of profit Rate of tax Tax
year (yyyy) %
2 0 2 4 0 25 0
330 335 £ 340 345 £ p
350 £ 355 360 £ p
365 £ 370 375 £ p
2 0 2 5 0 25 0
380 385 £ 390 395 £ p
400 £ 405 410 £ p
415 £ 420 425 £ p
**----- End of picture text -----**
CT600 (2026) Version 3 (TaxCalc) `CT600(2026) Version 3` HMRC 04/26 `HMRC 04/26` Page 4 `Page 4` The Pandora Aid Project Ltd UTR: 9447912242 IRMark: BXYZPW2IM3X6TZOG42ZBV54VPYJ2NC6Z. Page 6 of 13 CT600 (2026) Draft v0.3 ## Tax calculation – continued ||||||||||||||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**Corporation Tax**– total of boxes 345, 360, 375, 395, 410 and 425|**430**|£|||||||||||||||||||||||•|||0|| ||||||||||||||||||||||||||||||| |**Marginal relief**|**435**|£|||||||||||||||||||||||•||||| ||||||||||||||||||||||||||||||| |**Corporation Tax chargeable**– box 430 minus box 435|**440**|£|||||||||||||||||||||||•|||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|| |||||||||||||||||||||||||||||||| |**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 (2026) Version 3 (TaxCalc) Page 5 HMRC 04/26 `CT600(2026) Version 3 Page 5 HMRC 04/26` The Pandora Aid Project Ltd UTR: 9447912242 IRMark: BXYZPW2IM3X6TZOG42ZBV54VPYJ2NC6Z. Page 7 of 13 CT600 (2026) Draft v0.3 ## 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| ||||||||||||||||||||||||||||||| |**515 **|**Income Tax deducted from gross income included in profits**|£|||||||||||||||||||||||•||||| ||||||||||||||||||||||||||||||| |**520 **|**Income Tax repayable to the company**|£|||||||||||||||||||||||•||||| ||||||||||||||||||||||||||||||| |**525 **|**Self-assessment of tax payable before restitution tax**|£|||||||||||||||||||||||•||||| ||**and coronavirus support scheme overpayments**||||||||||||||||||||||||||||| ||**–**box 510 minus box 515||||||||||||||||||||||||||||| |**526 **|**Coronavirus support schemes overpayment now due**|£|||||||||||||||||||||||•||||| ||**–**total of boxes 471 and 474 minus boxes 472 and 473||||||||||||||||||||||||||||| |**527 **|**Restitution tax**|£|||||||||||||||||||||||•||||| ||||||||||||||||||||||||||||||| |**528 **|**Self-assessment of tax payable**|£|||||||||||||||||||||||•||||| ||**–**total of boxes 525, 526 and 527||||||||||||||||||||||||||||| |Tax|reconciliation||||||||||||||||||||||||||||| ||||||||||||||||||||||||||||||| |**530**
|**Research and Development credit**|£||||||||||||||||||||||||•|||| ||||||||||||||||||||||||||||||| ||||||||||||||||||||||||||||||| |**535**
|**(Not currently used)**|£||||||||||||||||||||||||•|||| ||||||||||||||||||||||||||||||| ||||||||||||||||||||||||||||||| |**540**
|**Creatives tax credit**|£||||||||||||||||||||||||•|||| ||||||||||||||||||||||||||||||| ||||||||||||||||||||||||||||||| |**541**
|**Audio-Visual expenditure credit (AVEC) and**||||||||||||||||||||||||||||| ||**Video Games expenditure credit (VGEC)**|£||||||||||||||||||||||||•|||| ||||||||||||||||||||||||||||||| |**545 **
|**Total of Research and Development credit,**
**creatives tax credit and AVEC/VGEC –**total box 530 to 541|£||||||||||||||||||||||||•|||| |**550**
|**Land remediation tax credit**|£||||||||||||||||||||||||•|||| ||||||||||||||||||||||||||||||| ||||||||||||||||||||||||||||||| |**555**
|**Life assurance company tax credit**|£||||||||||||||||||||||||•|||| ||||||||||||||||||||||||||||||| ||||||||||||||||||||||||||||||| |**560 **
|**Total land remediation and life assurance company tax credit**
**–**total box 550 and 555|£||||||||||||||||||||||||•|||| |**565 **|**Capital allowances first-year tax credit**|£||||||||||||||||||||||||•|||| ||||||||||||||||||||||||||||||| |**570 **
|**Surplus Research and Development credits and**
**creatives tax credit payable –**box 545 minus box 525|£||||||||||||||||||||||||•|||| CT600 (2026) Version 3 (TaxCalc) `CT600(2026) Version 3` Page 6 HMRC 04/26 `Page 6 HMRC 04/26` The Pandora Aid Project Ltd UTR: 9447912242 IRMark: BXYZPW2IM3X6TZOG42ZBV54VPYJ2NC6Z. Page 8 of 13 CT600 (2026) Draft v0.3 ## 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 (2026) Version 3 (TaxCalc) `CT600(2026) Version 3` Page 7 HMRC 04/26 `Page 7 HMRC 04/26` The Pandora Aid Project Ltd UTR: 9447912242 IRMark: BXYZPW2IM3X6TZOG42ZBV54VPYJ2NC6Z. Page 9 of 13 CT600 (2026) Draft v0.3 ## **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 an R&D claim is made by a small or medium-sized enterprise (SME),
including a SME subcontractor to a large company
653 Put an ‘X’ in box 653 if the claim is made by an 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 an R&D claim notification form has been submitted
657 Put an ‘X’ in box 657 to confirm that an 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
CT600 (2026) Version 3 (TaxCalc) Page 8 HMRC 04/26
CT600(2026) Version 3 Page 8 HMRC 04/26
**----- End of picture text -----**
The Pandora Aid Project Ltd UTR: 9447912242 IRMark: BXYZPW2IM3X6TZOG42ZBV54VPYJ2NC6Z. Page 10 of 13 CT600 (2026) Draft v0.3 ## Allowances and charges in the calculation of trading profits and losses – continued |**Capital allowances**
**Disposal value**
**Electric vehicle**
**charge-points**
£
**713**
£
**714**
**Enterprise zones**
£
**721**
£
**722**
**Zero-emission**
**goods vehicles**
£
**723**
£
**724**
**Zero-emission**
**cars**
£
**726**
£
**727**|| |---|---| ## Allowances and charges not included in the calculation of trading profits and losses |**Capital allowances**
**Balancing charges**
**Annual investment**
**allowance**
£
**735**
**Structures and**
**buildings**
£
**736**
**Full expensing**
£
**733**
£
**734**
**Business premises**
**renovation**
£
**740**
£
**745**
**Machinery and plant**
**– super-deduction**
£
**741**
£
**742**
**Machinery and plant**
**– special rate allowance**
£
**743**
£
**744**
**Other allowances**
**and charges**
£
**750**
£
**755**
**Capital allowances**
**Disposal value**
**Electric vehicle**
**charge-points**
£
**737**
£
**738**
**Enterprise zones**
£
**746**
£
**747**
**Zero-emission**
**goods vehicles**
£
**748**
£
**749**
**Zero-emission**
**cars**
£
**751**
£
**752**|| |---|---| CT600 (2026) Version 3 (TaxCalc) `CT600(2026) Version 3` HMRC 04/26 `HMRC 04/26` Page 9 `Page 9` The Pandora Aid Project Ltd UTR: 9447912242 IRMark: BXYZPW2IM3X6TZOG42ZBV54VPYJ2NC6Z. Page 11 of 13 CT600 (2026) Draft v0.3 ## 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
•|**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
•|**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| ## **Losses, deficits and excess amounts** Amount arising ||**Amount**|**Amount**|**Amount**|**Amount**||||||||||||||||||||||**Maximum available**|**Maximum available**|**Maximum available**|**Maximum available**|**Maximum available**|**Maximum available**|**Maximum available**|**Maximum available**|**Maximum available**|**for**|**for**|**surrender**|**surrender**|**surrender**|**surrender**|**surrender**|**surrender**|||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||||||||||||||||||||||**as group relief**|||||||||||||||||||||||||| |**Losses of trades**
**carried on wholly**|**780**||£|||||||||||||||||||||||**785**||£|||||||||||||||||||||||| |**or partly in the UK**|||||||||||||||||||||||||||||||||||||||||||||||||||| |**Losses of trades**|**790**||£||||||||||||||||||||||||||||||||||||||||||||||||| |**carried on wholly**|||||||||||||||||||||||||||||||||||||||||||||||||||| |**outside the UK**|||||||||||||||||||||||||||||||||||||||||||||||||||| |**Non-trade deficits**|**795**||£|||||||||||||||||||||||**800**||£|||||||||||||||||||||||| |**on loan relationships**|||||||||||||||||||||||||||||||||||||||||||||||||||| |**and derivative contracts**|||||||||||||||||||||||||||||||||||||||||||||||||||| |**UK property**
**business losses**|**805**||£|||||||||||||||||||||||**810**||£|||||||||||||||||||||||| ||||||||||||||||||||||||||||||||||||||||||||||||||||| |**Overseas property**
**business losses**|**815**||£||||||||||||||||||||||||||||||||||||||||||||||||| ||||||||||||||||||||||||||||||||||||||||||||||||||||| |**Losses from**
**miscellaneous**|**820**||£||||||||||||||||||||||||||||||||||||||||||||||||| |**transactions**|||||||||||||||||||||||||||||||||||||||||||||||||||| |**Capital losses**|**825**||£||||||||||||||||||||||||||||||||||||||||||||||||| |**Non-trading losses on**
**intangible fixed assets**|**830**||£|||||||||||||||||||||||**835**||£|||||||||||||||||||||||| ## Excess amounts ||**Amount**|**Amount**|**Amount**|**Amount**||||||||||||||||||||||**Maximum available**|**Maximum available**|**Maximum available**|**Maximum available**|**Maximum available**|**Maximum available**|**Maximum available**|**Maximum available**|**Maximum available**|**for**|**for**|**surrender**|**surrender**|**surrender**|**surrender**|**surrender**|**surrender**|||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||||||||||||||||||||||**as group relief**|||||||||||||||||||||||||| |**Non-trade capital**
**allowances**||||||||||||||||||||||||||**840**||£|||||||||||||||||||||||| ||||||||||||||||||||||||||||||||||||||||||||||||||||| |**Qualifying donations**||||||||||||||||||||||||||**845**||£|||||||||||||||||||||||| ||||||||||||||||||||||||||||||||||||||||||||||||||||| |**Management expenses**|**850**||£|||||||||||||||||||||||**855**||£|||||||||||||||||||||||| ||||||||||||||||||||||||||||||||||||||||||||||||||||| CT600 (2026) Version 3 (TaxCalc) `CT600(2026) Version 3` Page 10 HMRC 04/26 `Page 10 HMRC 04/26` The Pandora Aid Project Ltd UTR: 9447912242 IRMark: BXYZPW2IM3X6TZOG42ZBV54VPYJ2NC6Z. Page 12 of 13 CT600 (2026) Draft v0.3 ## **Northern Ireland information** ||**856 Amount of group relief claimed which relates to NI trading**
**losses used against rest of UK/mainstream profits**
£
0
0
•
**857 Amount of group relief claimed which relates to NI trading**
**losses used against NI trading profits**
£
0
0
•
**858 Amount of group relief claimed which relates to rest of**
**UK/mainstream losses used against NI trading profits**
£
0
0
•| |---|---| ## **Overpayments and repayments** Small repayments **860 Do not repay sums of** £ • 0 0 **or less.** **Read the overpayments and repayments section of the Company Tax Return Guide for specific guidance on when and how to make an entry in this box.** ## Repayments for the period covered by this return - **865 Repayment of Corporation Tax** - **870 Repayment of Income Tax** - **875 Payable Research and Development tax credit** - **880 Payable Research and Development expenditure credit** - **885 Payable 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** |rn||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |£||||||||||||•||| |£
•||||||||||||||| |£||||||||||||•||| |||||||||||||||| |£||||||||||||•||| |||||||||||||||| |£||||||||||||•||| |||||||||||||||| |£||||||||||||•||| |||||||||||||||| |£||||||||||||•||| |||||||||||||||| |£||||||||||||•||| ## 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 (2026) Version 3 (TaxCalc) `CT600(2026) Version 3` HMRC 04/26 `HMRC 04/26` Page 11 `Page 11` The Pandora Aid Project Ltd UTR: 9447912242 IRMark: BXYZPW2IM3X6TZOG42ZBV54VPYJ2NC6Z. Page 13 of 13 CT600 (2026) Draft v0.3 ## 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** ## EMILY JOAN CAROLINE WILSON **980 Date** DD MM YYYY 07/28/2026 Emily wilson (Jul 28, 2026 13:27:59 GMT+1) **985 Status** Director CT600 (2026) Version 3 (TaxCalc) `CT600(2026) Version 3` Page 12 HMRC 04/26 `Page 12 HMRC 04/26` ## The Pandora Aid Project Ltd ## Final Audit Report 2026-07-28 Created: 2026-07-28 By: Susan Matthews (gill@suematthewsco.co.uk) Status: Signed Transaction ID: CBJCHBCAABAA66E1Q30Syj2RN-4aXXEomUw9iyTr3yxW ## "The Pandora Aid Project Ltd" History Document created by Susan Matthews (gill@suematthewsco.co.uk) 2026-07-28 - 12:20:05 GMT Document emailed to info@thepandoraproject.co.uk for signature 2026-07-28 - 12:20:10 GMT ## Email viewed by info@thepandoraproject.co.uk 2026-07-28 - 12:25:24 GMT Signer info@thepandoraproject.co.uk entered name at signing as Emily wilson 2026-07-28 - 12:27:57 GMT ## Document e-signed by Emily wilson (info@thepandoraproject.co.uk) Signature Date: 2026-07-28 - 12:27:59 GMT - Time Source: server - Signature appearance selected: MOBILE_DRAW ## Agreement completed. 2026-07-28 - 12:27:59 GMT