Registered Number: 06376387 Charity Number: 1204149 England and Wales
## FREEDOM CHRISTIAN CHURCH
Report of the Director and Unaudited Financial Statements
## **Period of accounts**
**Start date:** 01 October 2023
**End date:** 30 September 2024
## FREEDOM CHRISTIAN CHURCH
## For the year ended 30 September 2024 Contents Page
|Company information|3|
|---|---|
|Director's report|4|
|Accountants' report|5|
|Income statement|6|
|Statement of financial position|7|
|Notes to the financial statements|9|
|Detailed Income Statement|13|
|Company Information||
**Director** Johnson Afrane-Twum **Registered Number** 06376387 **Registered Office** 45 Pitcairn Road
Smethwick
Birmingham B67 5NE
## **Accountants**
Gcc Accountants Firm
Unit 67, Cariocca Business Park
Miles Platting
Manchester
M40 8BB
Director's Report
2 of 13
## FREEDOM CHRISTIAN CHURCH
## For the year ended 30 September 2024
## **Director's report and financial statements**
Director's report and accounts for the year ended 30 September 2023.
## **Principal activities**
The principal activity of the company during the financial year ended 30 September 2024 was church activities.
## **Director**
The director who served the company throughout the year was as follows: Johnson Afrane-Twum
## **Statement of director's responsibilities**
The director is responsible for preparing the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:
- select suitable accounting policies and then apply them consistently;
- make judgments and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable director to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
On behalf of the board.
05/30/2025
----------------------------------
Johnson Afrane-Twum Director
Date approved: 27 May 2025
3 of 13
## FREEDOM CHRISTIAN CHURCH
## For the year ended 30 September 2024 Accountants' Report
As described in the balance sheet you are responsible for the preparation of the financial statements for the year ended 30 September 2024 and you consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfill your statutory responsibilities, from the accounting records and information and explanations supplied to us.
....................................................
Gcc Accountants Firm Unit 67, Cariocca Business Park Miles Platting Manchester M40 8BB 27 May 2025
4 of 13
## FREEDOM CHRISTIAN CHURCH
|For the year ended 30 September 2024
**Gross profit**
**67,834**
Administrative expenses
(44,358)
**Operating profit/(loss)**
2
**23,476**
**Profit/(Loss) on ordinary activities before taxation**
**23,476**
Tax on profit on ordinary activities
0
**Profit/(Loss) for the financial year**
**23,476**
Income Statement
**Notes**
**2024 £**
**Donations & Legacies**
67,834
Cost of sales
0|**26,516**
(28,020)
**(1,504)**
**(1,504)**
0
**(1,504)**
**2023**
**£**
29,476
(2,960)|
|---|---|
5 of 13
## FREEDOM CHRISTIAN CHURCH Statement of Financial Position
|**Current assets**
Cash at bank and in hand
**Creditors: amount falling due within one year**
5
**Net current assets**
**Total assets less current liabilities**
**Creditors: amount falling due after more than one**
**year**
**Net assets**
6
**Capital and reserves**
As at 30 September 2024
**Notes**
**Fixed assets**
Tangible fixed assets
4
Profit and loss account
7
**Shareholders' funds**|**1**
6
(415)
**(409)**
(408)
0
**2024 £**
1
(408)
**(408)**|**1**
208
(20,793)
**(20,585)**
(20,584)
(3,300)
**2023**
**£**
1
(23,884)
**(23,884)**|
|---|---|---|
For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with **(408) (23,884)** section 476
2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
6 of 13
## FREEDOM CHRISTIAN CHURCH Notes to the Financial Statements
## For the year ended 30 September 2024
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
## Statement of Financial Position
As at 30 September 2024
The financial statements were approved by the director on 27 May 2025 and were signed by:
05/30/2025
-------------------------------
Johnson Afrane-Twum Director
7 of 13
## FREEDOM CHRISTIAN CHURCH
## **General Information**
FREEDOM CHRISTIAN CHURCH is a private company, limited by shares, registered in England and Wales, registration number 06376387, registration address 45 Pitcairn Road, Smethwick, Birmingham, B67 5NE.
The presentation currency is £ sterling.
## **1. Accounting policies**
## **Significant accounting policies Statement of compliance**
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
## **Basis of preparation**
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the
company. **Turnover**
Turnover comprises of the tithes and offering, donations received from members and the services supplied by the church.
## **Government grants**
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
## **Website cost**
Planning and operating costs for the company's website are charged to the income statement as incurred.
## **Taxation**
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
8 of 13
FREEDOM CHRISTIAN CHURCH Notes to the Financial Statements For the year ended 30 September 2024
## **Tangible fixed assets**
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings
20 Reducing Balance
## **Investment properties**
Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
## **2. Operating profit/(loss)**
||**2024**|**2023**|
|---|---|---|
||**£**|**£**|
|The operating profit/(loss) is stated after charging:|||
|Depreciation of tangible fixed assets|0|46|
## **3. Average number of employees**
Average number of employees during the year was 3 (2023 : 4).
## **4. Tangible fixed assets**
|Closing balance as at 30 September 2024
**Cost or valuation**
At 01 October 2023
Additions
Disposals
At 30 September 2024
**Depreciation**
At 01 October 2023
Charge for year
On disposals
At 30 September 2024
**Net book values**|**1**
**1,271**
**1,271**
**1,270**
**1,270**
**1**
**1**
Fixtures and
~~Fittings~~
~~**Total**~~
~~**£**~~
~~**£**~~
1,271
1,271
-
-
-
-
1,270
1,270
-
-
-
-|
|---|---|
9 of 13
## FREEDOM CHRISTIAN CHURCH Notes to the Financial Statements
## For the year ended 30 September 2024
## **5. Creditors: amount falling due within one year**
|PAYE & Social Security
Wages & Salaries Control Account
Directors' Current Accounts
**6. Creditors: amount falling due after more than one year**
Opening balance as at 01 October 2023
Other Creditors
**7. Profit and loss account**
Balance at 01 October 2023
Profit for the year
Balance at 30 September 2024|**2024 £**
**2023**
**£**
415
16
0
777
0
20,000
**20,793**
**2024 £**
**2023**
**£**
**1**
~~0~~
~~3,300~~
~~**0**~~
~~**3,300**~~
~~**415**~~
**2024**
**£**
~~(23,884)~~
~~23,476~~
**(408)**|**2024 £**
**2023**
**£**
415
16
0
777
0
20,000
**20,793**
**2024 £**
**2023**
**£**
**1**
~~0~~
~~3,300~~
~~**0**~~
~~**3,300**~~
~~**415**~~
**2024**
**£**
~~(23,884)~~
~~23,476~~
**(408)**|**2024 £**
**2023**
**£**
415
16
0
777
0
20,000
**20,793**
**2024 £**
**2023**
**£**
**1**
~~0~~
~~3,300~~
~~**0**~~
~~**3,300**~~
~~**415**~~
**2024**
**£**
~~(23,884)~~
~~23,476~~
**(408)**|
|---|---|---|---|
|||||
|||||
||||~~(23,884)~~
|
||||~~23,476~~|
||||**(408)**|
10 of 13
## FREEDOM CHRISTIAN CHURCH
## Detailed Income Statement For the year ended 30 September 2024
|||||**2024 £**|**2024 £**|**2023**|
|---|---|---|---|---|---|---|
|||||||**£**|
|**Donations & Legacies**|||||||
|Sales||||67,834||0|
|Other Income|||||0|29,476|
|||||**67,834**||**29,476**|
|**Cost of sales**|||||||
|Purchases||||0||995|
|Rent||||0||1,965|
||||||||
|||||(2,960)|||
|Gross profit|**67,834**|**26,516 Administrative expenses**|||||
|Wages & Salaries|||23,610|||9,321|
|Employer's PAYE & NI Contributions|||231|||16|
|Rent|||3,351|||0|
|Use of Home as Office||||0||216|
|Depreciation Charge: Fixtures & Fittings||||0||46|
|Entertainment|0|150 Sundry|Expenses|14||2,430 Donations|
|15,050|15,841||||||
|Youth & Children Services|||2,102|||0|
|**Profit/(Loss) on ordinary activities before**||||||**(1,504)**|
|**taxation**||||**23,476**|||
|**Profit/(Loss) for the financial**||**year**||**23,476**||**(1,504)**|
||||||||
|||||(44,358)||(28,020)|
|Operating profit/(loss)||||**23,476**||
**(1,504)**|
11 of 13
afer 1 April 2015
## Company Tax Return
CT600 (2025) Version 3 for accountng periods startng on or
## 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|FREEDOM CHRISTIAN CHURCH||||||||||||
|2|Company registraton number||||0|6|3|7|6|3|8|7||
|3|Tax reference||1|2|4|5|7|2|0|4|6|1||
|4|Type of company|||||||||||||
|||||||||||||8||
## Northern Ireland (NI)
Put an ‘X’ in the appropriate boxes below
NI trading actvity 6 SME 8 NI employer Special circumstances
## About this return
||This is the tax return for the company named above, for the period below
0
2
4
35
fromDD MM YYYY
toDD MM
YYYY
0
1
1
0
2
0
2
3
3
0
0
9
2
Put an ‘X’ in the appropriate boxes below
A repayment is due for this return period
Claim or relief afectng an earlier period
|
|---|---|
|30||
|40
45
50||
CT600(2025) Version 3
HMRC 04/25
Page 1
||Accounts and computatons|
|---|---|
|80
85
90
95
100
105
110
115
120
125
130
135
140
141
142
143
144
96|I atach accounts and computatons for the period to which this return relates
X
Charites and Community Amateur Sports Clubs (CASCs)– form CT600E
X
Tonnage tax– form CT600F
Northern Ireland– form CT600G
Cross-border royaltes– form CT600H
Supplementary charge in respect of ring fence trades– form CT600I
Disclosure of Tax Avoidance Schemes– form CT600J
Resttuton tax– form CT600K
Research and Development– form CT600L
Freeports and Investment Zones– form CT600M
Residental Property Developer Tax (RPDT)– form CT600N
Creatve industries– form CT600P
I atach accounts and computatons for a diferent period
If you’re not ataching the accounts and computatons, explain why
Supplementary pages enclosed
Loans and arrangements to partcipators by close companies– form CT600A
Controlled foreign companies, foreign permanent establishment exemptons, hybrid and other mismatches– form CT600B
Group and consortum– form CT600C
Insurance– form CT600D|
CT600(2025) Version 3
Page 2
HMRC 04/25
Tax calculaton – Turnover
||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||145Total turnover from trade
|£|||||||||||||||||||||||||•||0 0||||
||150Banks, building societes, insurance companies and other fnancial 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 profts|||||||||£|||||||||||||||||•|0|||0||
||||||||||||||||||||||||||||||||||
||160
Trading losses brought forward set against trading|||profts||||||£|||||||||||||||||•|0|||0||
||||||||||||||||||||||||||||||||||
||165
Net trading profts –
box 155 minus box|160||||||||£|||||||||||||||||•|0|||0||
||||||||||||||||||||||||||||||||||
||170
Bank, building society or other interest, and profts
from non-trading loan relatonships|||||||||£|||||||||||||||||•|0|||0||
||172
Put an ‘X’ in box 172 if the fgure in box 170 is net||||of||||||||||||||||||||||||||||
||carrying back a defcit from a later accountng||period||||||||||||||||||||||||||||||
|Income – contnued|||||||||||||||||||||||||||||||||
||||||||||||||||||||||||||||||||||
||175
Annual payments not otherwise charged to Corporaton Tax
and from which Income Tax has not been deducted|||||||||£|||||||||||||||||•|0|||0||
||180
Non-exempt dividends or distributons 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 fxed assets|||||||||£|||||||||||||||||•||0||0||
||200
Tonnage tax profts|||||||||£|||||||||||||||||•||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||
||||||||||||||||||||||||||||||||||
|Profts before deductons and reliefs|||||||||||||||||||||||||||||||||
||||||||||||||||||||||||||||||||||
||225Losses brought forward against certain investment income||£|||||||||||||||||||||||•|||0||0||
||||||||||||||||||||||||||||||||||
CT600(2025) Version 3
Page 3
HMRC 04/25
||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||230
Non-trade defcits on loan relatonships (including interest) and
derivatve contracts (fnancial instruments)|||£|||||||||||||•|||0|||0||
|||brought forward set against non-trading profts|||||||||||||||||||||||
||235
Profts before other deductons and reliefs –net sum of boxes 165 to
205 and 220 minus sum of boxes 225 and 230|||£|||||||||||||•|||0|||0||
||||||||||||||||||||||||||
|Deductons and reliefs|||||||||||||||||||||||||
||240|Losses on unquoted shares|£|||||||||||||||•|0|||0|||
||245|Management expenses|£|||||||||||||||•|0|||0|||
||250|UK property business losses for this or previous
accountng period|£|||||||||||||||•|0|||0|||
||255
260|Capital allowances for the purposes of management
of the business
Non-trade defcits for this accountng period from loan
relatonships and derivatve contracts (fnancial instruments)|£
£|||||||||||||||•
•|0
0|||0
0|||
|Deductons and Reliefs –contnued|||||||||||||||||||||||||
CT600(2025) Version 3
HMRC 04/25
Page 4
## Tax calculation
|326
Number of associated companies in this period
327
Number of associated companies in the frst fnancial year
328
Number of associated companies in the second fnancial year
329
Put an ‘X’ in box 329 if the company is chargeable at the small proft rate
or is enttled to marginal relief
Enter how much proft has to be charged and at what rate|326
Number of associated companies in this period
327
Number of associated companies in the frst fnancial year
328
Number of associated companies in the second fnancial year
329
Put an ‘X’ in box 329 if the company is chargeable at the small proft rate
or is enttled to marginal relief
Enter how much proft has to be charged and at what rate|326
Number of associated companies in this period
327
Number of associated companies in the frst fnancial year
328
Number of associated companies in the second fnancial year
329
Put an ‘X’ in box 329 if the company is chargeable at the small proft rate
or is enttled to marginal relief
Enter how much proft has to be charged and at what rate|326
Number of associated companies in this period
327
Number of associated companies in the frst fnancial year
328
Number of associated companies in the second fnancial year
329
Put an ‘X’ in box 329 if the company is chargeable at the small proft rate
or is enttled to marginal relief
Enter how much proft has to be charged and at what rate|326
Number of associated companies in this period
327
Number of associated companies in the frst fnancial year
328
Number of associated companies in the second fnancial year
329
Put an ‘X’ in box 329 if the company is chargeable at the small proft rate
or is enttled to marginal relief
Enter how much proft has to be charged and at what rate|326
Number of associated companies in this period
327
Number of associated companies in the frst fnancial year
328
Number of associated companies in the second fnancial year
329
Put an ‘X’ in box 329 if the company is chargeable at the small proft rate
or is enttled to marginal relief
Enter how much proft has to be charged and at what rate|326
Number of associated companies in this period
327
Number of associated companies in the frst fnancial year
328
Number of associated companies in the second fnancial year
329
Put an ‘X’ in box 329 if the company is chargeable at the small proft rate
or is enttled to marginal relief
Enter how much proft has to be charged and at what rate|326
Number of associated companies in this period
327
Number of associated companies in the frst fnancial year
328
Number of associated companies in the second fnancial year
329
Put an ‘X’ in box 329 if the company is chargeable at the small proft rate
or is enttled to marginal relief
Enter how much proft has to be charged and at what rate|
|---|---|---|---|---|---|---|---|
||Financial year
(yyyy)||Amount of proft||Rate of tax%||Tax|
|330|2023|335|£|340|25.00|345|£ p|
|||350|£|355||360|£ p|
|||365|£|370||375|£ p|
|380|2024|385|£|390|25.00|395|£ p|
|||400|£|405||410|£ p|
|||415
|£
|420||425|£ p|
## Tax calculation – continued
|||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Corporaton Tax|
– total of|boxes 345, 360, 375, 395, 410 and 425|430|£||||||||||||•||||
|||||||||||||||||||||
|Marginal relief|||435|£||||||||||||•||||
|||||||||||||||||||||
|Corporaton Tax|chargeable|– box 430 minus box 435|440|£||||||||||||•||||
|||||||||||||||||||||
## Reliefs and deductions in terms of tax
|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|445|Community Investment Tax Relief|£||||||||||||•||||
|||||||||||||||||||
|450|Double Taxaton 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
Corporaton Tax|£||||||||||||•||||
|||||||||||||||||||
|470|Total reliefs and deducton in terms of tax|£||||||||||||•||||
||– total of boxes 445, 450 and 465|||||||||||||||||
Coronavirus support schemes and overpayments (see CT600 Guide for definitions)
CT600(2025) Version 3
HMRC 04/25
Page 5
|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|471|Coronavirus Job Retenton Scheme (CJRS) received|£||||||||||||•||||
|||||||||||||||||||
|472|CJRS enttlement|£||||||||||||•||||
|||||||||||||||||||
|473|CJRS overpayment already assessed or voluntary disclosed|£||||||||||||•||||
|||||||||||||||||||
|474|Other coronavirus overpayments|£||||||||||||•||||
|||||||||||||||||||
## Energy levies
|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|986|Energy (Oil and Gas) Profts Levy (EOGPL) amounts liable|£||||||||||||•|0|0||
|||||||||||||||||||
|987|Electricity Generator Levy (EGL) exceptonal generaton receipts|£||||||||||||•|0|0||
|||||||||||||||||||
|Calculaton of tax outstanding or overpaid||||||||||||||||||
|||||||||||||||||||
|475|Net Corporaton Tax liability
–box 440 minus box 470|£||||||||||||•||||
|||||||||||||||||||
|480|Tax payable on loans and arrangements to partcipators|£||||||||||||•||||
|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|Residental Property Developer Tax (RPDT) payable|£||||||||||||•||||
|||||||||||||||||||
Calculation of tax outstanding or overpaid – continued
CT600(2025) Version 3
Page 6
HMRC 04/25
## Tax reconciliation
||||||£||||||||||||•||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||||||||||||||||
||530||Research and Development credit||||||||||||||||||
||||||£||||||||||||•||||
||535||(Not currently used)||£||||||||||||•||||
||||Creatves tax||||||||||||||||||
||540||||||||||||||||||||
||||||£||||||||||||•||||
||||credit||||||||||||||||||
||541||||||||||||||||||||
||||Audio-Visual expenditure credit (AVEC) and|Video|||||||||||||||||
||||Games expenditure credit (VGEC)||||||||||||||||||
||545||Total of Research and Development credit, creatves tax credit and
AVEC/VGEC –total box 530 to 541||£||||||||||||•||||
||550||Land remediaton tax credit||£||||||||||||•||||
||||||||||||||||||||||
||555||Life assurance company tax credit||£||||||||||||•||||
||||||||||||||||||||||
||560||Total land remediaton and life assurance
total box 550 and 555|company tax credit –|£||||||||||||•||||
CT600(2025) Version 3
HMRC 04/25
Page 7
|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||565Capital allowances frst-year tax credit|£||||||||||||•||||
||570 Surplus Research and Development credits and creatves tax credit
payable –box 545 minus box 525|£||||||||||||•||||
|||||||||||||||||||
|Tax reconciliaton –contnued||||||||||||||||||
## Exporter information
|During the return period, did the company export goods and/or services to individuals, enterprises or organisatons|During the return period, did the company export goods and/or services to individuals, enterprises or organisatons|During the return period, did the company export goods and/or services to individuals, enterprises or organisatons|During the return period, did the company export goods and/or services to individuals, enterprises or organisatons|outside the|
|---|---|---|---|---|
|United Kingdom (UK)?|||||
|616|Yes – goods||617||
|Yes – services
618
||No – neither|||
## Indicators and information
CT600(2025) Version 3
Page 8
HMRC 04/25
> 620 Franked investment income/Exempt ABGH distributons • £ 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 Corporaton Tax (Instalment Payments) Regulatons
> 631 should have made (whether it has or not) instalment payments as a very large company under the Corporaton Tax (Instalment Payments) Regulatons
> 635 is within a group payments arrangement for the period
> 640 has writen 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
## Informaton about enhanced expenditure and tax reliefs
Research and Development (R&D) or creatives enhanced expenditure and tax reliefs
|||650|Put an ‘X’ in box 650 if a R&D claim is made by a small or medium-sized enterprise (SME),|Put an ‘X’ in box 650 if a R&D claim is made by a small or medium-sized enterprise (SME),|Put an ‘X’ in box 650 if a R&D claim is made by a small or medium-sized enterprise (SME),|Put an ‘X’ in box 650 if a R&D claim is made by a small or medium-sized enterprise (SME),|Put an ‘X’ in box 650 if a R&D claim is made by a small or medium-sized enterprise (SME),|Put an ‘X’ in box 650 if a R&D claim is made by a small or medium-sized enterprise (SME),|Put an ‘X’ in box 650 if a R&D claim is made by a small or medium-sized enterprise (SME),|Put an ‘X’ in box 650 if a R&D claim is made by a small or medium-sized enterprise (SME),|Put an ‘X’ in box 650 if a R&D claim is made by a small or medium-sized enterprise (SME),|Put an ‘X’ in box 650 if a R&D claim is made by a small or medium-sized enterprise (SME),|Put an ‘X’ in box 650 if a R&D claim is made by a small or medium-sized enterprise (SME),|Put an ‘X’ in box 650 if a R&D claim is made by a small or medium-sized enterprise (SME),|Put an ‘X’ in box 650 if a R&D claim is made by a small or medium-sized enterprise (SME),|including a|including a|including a|including a|including a|SME|SME||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||subcontractor to a large company and/or for all creatves claims|||||||||||||||||||||||||||||||||||||||||||
||653Put an ‘X’ in box 653 if the claim is made by a R&D intensive SME|||||||||||||||||||||||||||||||||||||||||||||
|||655
656
657
658|Put an ‘X’ in box 655 if the claim is made by a large company
Put an ‘X’ in box 656 to confrm that a R&D claim notfcaton form has been submited
Put an ‘X’ in box 657 to confrm that a R&D additonal informaton form has been submited
Put an ‘X’ in box 658 to confrm that a Creatves additonal informaton form has been submited|||||||||||||||||||||||||||||||||||||||||||
|||||||||||||||||||||||||||||||||||||||||||||||
|||659|R&D expenditure qualifying for SME/R&D intensive SME relief|£|||||||||||||||||||||||||•||0|||||||||||||||
|||||||||||||||||||||||||||||||||||||||||||||||
|||660
R&D enhanced expenditure|||||£||||||||||||||||||||||||||||||• 0||||||0|||
|||Creatves core expenditure
663|||||£||||||||||||||||||||||||||||||• 0||||||0|||
||||Creatves additonal deducton||||£||||||||||||||||||||||||||||||• 0||||||0|||
|||R&D enhanced expenditure and creatves additonal
total box 660 and box 665
665
670||deducton|||£||||||||||||||||||||||||||||||• 0||||||0|||
|||||||||||||||||||||||||||||||||||||||||||||||
||||||||||||||||||||||||||||||||||||||||||||0|||
|||||||||||||||||||||||||||||||||||||||||||||||
|||675|R&D enhanced expenditure of a SME on work
£•0subcontracted to
large company|||it by||||||||||||||||||||||||||||||||a|||||0|||
|||||||||||||||||||||||||||||||||||||||||||||||
||680Vaccine research expenditure||||||||£|||||||||||||||||||||||||||||•|0||||0|||
|||||||||||||||||||||||||||||||||||||||||||||||
|Land remediaton enhanced expenditure||||||||||||||||||||||||||||||||||||||||||||||
|||||||||||||||||||||||||||||||||||||||||||||||
||685||Enter the total enhanced expenditure||||£||||||||||||||||||||||||||||||0
•|||||0||||
|||||||||||||||||||||||||||||||||||||||||||||||
CT600(2025) Version 3
Page 9
HMRC 04/25
Informaton about capital allowances and balancing charges/disposal values Allowances and charges in the calculation of trading profits and losses
Allowances and charges in the calculation of trading profits and losses – continued
Allowances and charges not included in the calculation of trading profits and losses
CT600(2025) Version 3
Page 10
HMRC 04/25
## Qualifying expenditure
||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|760|Machinery and plant on which frst|£||||||||||||•|0|0|
||year allowance is claimed||||||||||||||||
|765|Designated environmentally friendly|£||||||||||||•|0|0|
||machinery and plant||||||||||||||||
|770|Machinery and plant on long-life|£||||||||||||•|0|0|
||assets and integral features||||||||||||||||
|771|Structures and buildings|£||||||||||||•|0|0|
||||||||||||||||||
|772|Machinery and plant|£||||||||||||•|0|0|
||– super-deducton||||||||||||||||
|773|Machinery and plant|£||||||||||||•|0|0|
||– special rate allowance||||||||||||||||
|775|Other machinery and plant|£||||||||||||•|0|0|
||||||||||||||||||
CT600(2025) Version 3
HMRC 04/25
Page 11
## Losses, defcits and excess amounts
## Amount arising
## Excess amounts
## Northern Ireland informaton
||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|856|Amount of group relief claimed which relates to NI trading losses used
against rest of UK/mainstream profts|£||||||||||||•|0||0||
|857|Amount of group relief claimed which relates to NI trading losses used
against NI trading profts|£||||||||||||•|0||0||
||||||||||||||||||||
|858|Amount of group relief claimed which relates to rest of UK/mainstream||||||||||||||||||
||losses used against NI trading profts|£||||||||||||•|0||0||
## Overpayments and repayments
## Small repayments
860Do not repay sums of £ • 0 0 or less. Read the overpayments and repayments secton of the Company Tax Return Guide for specifc guidance on when and how to make an entry in this box. Amount Maximum available for surrender ~~as group relief~~ Non-trade capital 840 £ allowances Qualifying donatons 845 £ Management expenses 850 £ 855 £
CT600(2025) Version 3
Page 12
HMRC 04/25
## Repayments for the period covered by this return
**----- Start of picture text -----**
£ •
86 Repayment of Corporaton Tax
5 £ •
Repayment of Income Tax
£ •
87
0 Payable Research and Development tax credit
£ •
87 Payable Research and Development expenditure credit £ •
5
Payable creatves tax credit
£ •
88
0 Payable Audio-Visual expenditure credit and
Video Games expenditure credit £ •
88 Payable land remediaton or life assurance company
5 tax credit £ •
Payable capital allowances frst-year tax credit
88
6
89
0
89
5
**----- End of picture text -----**
## Surrender of tax refund within group
**----- Start of picture text -----**
Including surrenders under the Instalment Payments Regulatons
900The following amount is to be surrendered £ •
Put an ‘X’ in the appropriate boxes below the joint Notce is atached
or
905
will follow 910
91 Please stop repayment of the following amount £ untl we •
5
send you the Notce
**----- End of picture text -----**
## Bank details (for a person to whom a repayment is to be made)
> 920 Name of bank or building society
CT600(2025) Version 3
Page 13
HMRC 04/25
Branch sort code 925 Account number 930 Name of account 935 Building society reference 940
## Payments to a person other than the company
**----- Start of picture text -----**
943 Put an ‘X’ in box 943 if there is a R&D payable credit and one of the conditons 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)
of (enter company name)
950
955 authorise (enter name)
960 of address (enter address)
Nominee reference
965
to receive payment on company’s behalf
Name
970
**----- End of picture text -----**
## Declaraton
|||Declaraton
IdeclarethatheinformatonIhavegivenonthisCompanyTaxReturnandanysupplementarypagesiscorrectandcomplete
tothebestofmyknowledgeandbelief.
Iunderstandthatgivingfalseinformatoninthereturn,orconcealinganypartofhecompany’sproftsortaxpayable,
canleadtoboththecompanyandmebeingprosecuted.|
|---|---|---|
|97|Name
JOHNSON AFRANE-TWUM
DateDD MM YYYY
2
8
0
5
2
0
2
5
Status
Director||
|5|||
CT600(2025) Version 3
HMRC 04/25
Page 14
CT600(2025) Version 3
Page 15
HMRC 04125
## Company Tax Return – supplementary page Charites and Community Amateur Sports Clubs (CASCs) CT600E (2015) Version 3 for accountng periods startng on or afer 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.
**----- Start of picture text -----**
E5 XT37908
E10 1204149
Charity/CASC repayment reference
Charity Commission registraton number, or 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 exempton fro m E15 X
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, or E20 X
will be, applied for charitable or qualifying purposes only
Some of the income and gains may not be exempt or have not
been applied for charitable or qualifying purposes only, and I have E25
completed form CT600
claim exempton from tax
Name
E30 Johnson Afrane-Twum
Status
E35 Dir ector
Date DD MM YYYY 8 E40 2 0 5 2 0 2 5
Company informaton
E1
FREEDOM CHRISTIAN CHURCH
Company name
(name of charity or CASC)
E2
Tax reference 1 2 4 5 7 2 0 4 6 1
E3
Period covered by this supplementary page (cannot exceed 12 months)
**----- End of picture text -----**
CT600E(2015) Version 3
HMRC 04/15
Page 1
0 2 3[ to][ DD MM YYYY] 3
0
|E4||||||||||
|---|---|---|---|---|---|---|---|---|---|
||from|DD|MM|YYYY|0|1|1|0|2|
||0||9||2|0|2|4||
Claims to exemption ( this secton should be completed in all cases)
CT600E(2015) Version 3
Page 2
HMRC 04/15
## Repayments
To make a repayment claim for the period covered by these supplementary pages, please register and enrol to use the Charites Online service. See CT600 guide for further informaton.
Put an ‘X’ in the box if during the period covered by these supplementary pages you have over claimed tax.
E45
## Information required
CT600E(2015) Version 3
Page 3
HMRC 04/15
Information required
|Charity/CASC assets|Charity/CASC assets|Charity/CASC assets|||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||Disposals in period||||||||||||||||Held at the end of the period||||||||||||||||||||||
||||(total consideraton received)||||||||||||||||(use|||accounts fgures)|||||||||||||||||||
|Tangible fxed assets||E130||£||||||||||||||E135||||£|||||||||||||||||||
||||||||||||||||||||||||||||||||||||||||||
|UK investments|||||||||||||||||||||||||||||||||||||||||
|(excluding controlled||E140||£||||||||||||||E145||||£|||||||||||||||||||
|companies)|||||||||||||||||||||||||||||||||||||||||
||||||||||||||||||||||||||||||||||||||||||
|Shares in, and loans|||||||||||||||||||||||||||||||||||||||||
|to, controlled|||||||||||||||||||||||||||||||||||||||||
|companies||E150||£||||||||||||||E155||||£|||||||||||||||||||
||||||||||||||||||||||||||||||||||||||||||
|Overseas investments||E160||£|||||||||||||||||||||||||||||||||||||
||||||||||||||||||||||||||||||||||||||||||
|||||||||||||||||||E165||||£|||||||||||||||||||
|Loans and non-trade debtors|||||||||||||||||||||||||||||||||||||||||
||||||||||||||||||||||||||||||||||||||||||
|Other current assets|||||||||||||||||||||||||||||||||||||||||
||||||||||||||||||||||||||||||||||||||||||
|||||||||||||||||||E170||||£|||||||||||||||||||
||||||||||||||||||||||||||||||||||||||||||
||||||||||||||||||||||||||||||||||||||||||
|Qualifying investments and loans
Applies to charities only. See CT600|||||Guide||||||||||||||E180||||||||||||||||||||||
|||||||||||||||||||E175||||~~£~~|||||||||||||||||||
|Value of any non-qualifying investments||||||and|loansApplies||||to charities only. See CT600 Guide||||||||||||||||||||||||||||||
||||||||||||||||||||E185|||£|||||||||||||||||||
|Number of subsidiary or|associated||||companies the charity controls at the end of the||||||||||||||E190||||||||||||||||||||||
|period. Exclude companies|||that|were dormant throughout the||||||||period|||||||||||||||||||||||||||||
||||||||||||||||||||||||||||||||||||||||||
CT600E(2015) Version 3
HMRC 04/15
Page 4
**Company Name:** FREEDOM CHRISTIAN CHURCH **Tax District:** 623 **Tax Reference:** 1245720461 **Accounting period:** from 01 October 2023 to 30 September 2024 **Return for period:** from 01 October 2023 to 30 September 2024
## **1. Trading and Professional Profits Summary**
|**1. Trading and Professional Profits Summary**||
|---|---|
|£
Net Profit Per Accounts
Adjusted profit for the period
Trading losses brought forward:
Loss c/fwd
3,560.00
Profit chargeable to corporation tax profits|£
£
~~0.00~~
0.00
0.00
0.00
-3,560.00
0.00|
|||
||-3,560.00|
|||
1 of 3
## **2. Corporation Tax ComputationDeductions and reliefs:**
## **Total profits chargeable to corporation tax**
**Tax reconciliation: Tax outstanding**
0.00 0.00
2 of 3
## **3. Losses, Deficits and Excess Amounts**
## **Losses - Trading Losses**
|Income arising in this period
Losses Brought Back:
Losses Brought Forward:
Losses brought back from a future AP
Losses brought forward from previous AP
**Less:**
Losses brt fwd. set against trading profits
Losses brt fwd. set against Investment Income (S393(1))
Losses brt fwd. set against total profits
Losses Utilised:
Losses utilised in this period
Amount surrendered as
Group Relief
R and D Relief
Creative enhanced expenditure relief
Land remediation loss relief
Loss to carry back to a previous AP
Total of Losses carried forward|£
3,560.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00|£
0.00
0.00
3,560.00
0.00
3,560.00|
|---|---|---|
3 of 3
## **Signature:**
**Email:** twumajohnson@yahoo.com **Title:** Director
**Company:** Freedom Christian Church
4 of 3
## FREEDOM CHRISTIAN CHURCH_FullAccounts _2024-combined
Final Audit Report 2025-05-30 Created: 2025-05-30 By: David Dadzie (david@gcc-accountants.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAsI5sknkdh4NLHyG-9EhPBfoWqQuidxxm
## "FREEDOM CHRISTIAN CHURCH_FullAccounts_2024combin ed" History
Document created by David Dadzie (david@gcc-accountants.co.uk) 2025-05-30 - 2:34:13 PM GMT- IP address: 154.160.19.80
Document emailed to JOHNSON AFRANE-TWUM (twumajohnson@yahoo.com) for signature 2025-05-30 - 2:34:19 PM GMT
Email viewed by JOHNSON AFRANE-TWUM (twumajohnson@yahoo.com) 2025-05-30 - 2:45:58 PM GMT- IP address: 87.248.115.85
JOHNSON AFRANE-TWUM (twumajohnson@yahoo.com) has agreed to the terms of use and to do business electronically with GCC Accountants 2025-05-30 - 3:02:36 PM GMT- IP address: 5.68.6.142
Document e-signed by JOHNSON AFRANE-TWUM (twumajohnson@yahoo.com) Signature Date: 2025-05-30 - 3:02:36 PM GMT - Time Source: server- IP address: 5.68.6.142
Agreement completed. 2025-05-30 - 3:02:36 PM GMT