## **REPORT OF THE TRUSTEES AND**
**UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 MARCH 2023**
## **FOR**
**RADLETT VILLAGE INSTITUTE**
Nagler Simmons Chartered Accountants
5 Beaumont Gate
Shenley Hill Radlett WD7 7AR
**RADLETT VILLAGE INSTITUTE**
## **CONTENTS OF THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 MARCH 2023**
||**Page**|
|---|---|
|**Report of the Trustees**|1 to 3|
|**Independent Examiner's Report**|4|
|**Statement of Financial Activities**|5|
|**Balance Sheet**|6|
|**Notes to the Financial Statements**|7 to 12|
|**Detailed Statement of Financial Activities**|13 to 14|
## **RADLETT VILLAGE INSTITUTE**
## **REPORT OF THE TRUSTEES**
## **FOR THE YEAR ENDED 31 MARCH 2023**
The Management Committee, who are Trustees, have pleasure in presenting their report and the financial statements of the charity for the year ended 31st March 2023.
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The stated objective of the charity is for the trust property to be held upon trust for the benefit of the inhabitants of the parish of Aldenham and the neighbouring area without distinction of sex or political, religious or other opinions, including use for meetings, lectures and classes and for other forms of recreation and leisure time occupation with the object of improving the conditions of life for the said inhabitants.
The property was previously vested in the Official Custodian for Charities until it was transferred back to Aldenham Parish Council on 28th March 2014.
## **Volunteers**
All trustees give their time voluntary and receive no remuneration or other benefits.
## **ACHIEVEMENT AND PERFORMANCE**
## **Fundraising activities**
Net funds after costs were higher compared to last year of £3,215, (2022 £998) indicating a bounce back to normal operations since Covid and partially due to an increase in investment income year on year of £1,651.
During the year the hall has been regularly hired out to various local groups offering a range of classes from fitness to Tai Chi and achieved an income of £18,665, (2022 £18,035). We also rent out office space to three businesses achieving rental income of £15,424, (2022 £11,926).
## **FINANCIAL REVIEW**
## **Reserves policy**
The Management Committee has established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held be the charity should be 9 to 12 months of the resources expended (excluding depreciation and refurbishment expenditure). With this level of free reserves the Management Committee feel that they would be able to continue the current activities of the charity in the event of a significant drop in income or a significant repair cost being incurred.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
Radlett Village Institute is an unincorporated registered charity. The charity is constituted under a scheme of the Charity Commissioners dated 1st June 1966, as amended by schemes dated 16th June 1987, and 27th January 2004.
Page 1
**RADLETT VILLAGE INSTITUTE**
## **REPORT OF THE TRUSTEES**
## **FOR THE YEAR ENDED 31 MARCH 2023**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
**Recruitment and appointment of new trustees**
The Committee of Management consist of competent persons appointed from time to time.
The full number of Members shall be 12 being four elected and eight representative Members. Elected Members shall be appointed at the annual general meeting and shall be entitled to hold office from the end of the annual general meeting at which they are appointed until the end of the annual general meeting in the following year. Representative Members shall be appointed by organisations named in the governing document. The Aldenham Parish Council shall be entitled to appoint three Representative Members and each of the other organisations shall be entitled to appoint one Representative Member.
The Committee shall have the power to authorise the appointment of an additional Representative Member by any organisation in the Parish of Aldenham.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
**Registered Charity number**
234147
**Principal address** 413 Watling Street Radlett Hertfordshire WD7 7JD
**Trustees**
Ms D Jeens B Hardy (resigned 15.8.22) Ms I Swain J J Spencer Ms C Kilhams (resigned 15.8.22) M Delaney S Khawaja M Cherry M Thomas M Hathaway L Myers (appointed 21.11.22) Ms R A Whiteman (appointed 7.8.23) D W Nygate (appointed 7.8.23)
**Independent Examiner** Nagler Simmons Chartered Accountants 5 Beaumont Gate Shenley Hill Radlett WD7 7AR
Page 2
**RADLETT VILLAGE INSTITUTE**
## **REPORT OF THE TRUSTEES**
## **FOR THE YEAR ENDED 31 MARCH 2023**
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
................................................................. J J Spencer - Trustee
Page 3
**INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RADLETT VILLAGE INSTITUTE**
## **Independent examiner's report to the trustees of Radlett Village Institute**
I report to the charity trustees on my examination of the accounts of Radlett Village Institute (the Trust) for the year ended 31 March 2023.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Paul Simmons
Nagler Simmons Chartered Accountants
5 Beaumont Gate Shenley Hill Radlett WD7 7AR
Date: .............................................
Page 4
## **RADLETT VILLAGE INSTITUTE**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **FOR THE YEAR ENDED 31 MARCH 2023**
|Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
**Charitable activities**
Radlett Men's Club
5,280
Parties & classes
16,391
Focus4People
9,470
Mark Bailey
1,724
Nathan Frost
4,224
Investment income
2
2,580
Other income
-
**Total**
39,669
**EXPENDITURE ON**
Raising funds
36,454
Net gains/(losses) on investments
(1,997)
**NET INCOME**
1,218
**RECONCILIATION OF FUNDS**
Total funds brought forward
141,651
**TOTAL FUNDS CARRIED FORWARD**
142,869|Restricted
fund
£
-
-
-
-
-
67
-
67
-
-
67
5,203
5,270|31.3.23
Total
funds
£
5,280
16,391
9,470
1,724
4,224
2,647
-
39,736
36,454
(1,997)
1,285
146,854
148,139|31.3.22
Total
funds
£
4,320
15,651
7,702
-
4,224
996
11,964|
|---|---|---|---|
||||44,857|
||||43,859|
||||3,356|
||||4,354
142,500|
||||146,854|
The notes form part of these financial statements
Page 5
## **RADLETT VILLAGE INSTITUTE**
## **BALANCE SHEET**
## **31 MARCH 2023**
|Unrestricted
fund
Notes
£
**FIXED ASSETS**
Tangible assets
5
2,277
**CURRENT ASSETS**
Debtors
6
-
Investments
7
34,366
Cash at bank
109,506
143,872
**CREDITORS**
Amounts falling due within one year
8
(3,280)
**NET CURRENT ASSETS**
140,592
**TOTAL ASSETS LESS CURRENT LIABILITIES**
142,869
**NET ASSETS**
142,869
**FUNDS**
9
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Restricted
fund
£
-
1,500
-
3,770
5,270
-
5,270
5,270
5,270|31.3.23
Total
funds
£
2,277
1,500
34,366
113,276
149,142
(3,280)
145,862
148,139
148,139
142,869
5,270
148,139|31.3.22
Total
funds
£
2,530
1,500
36,364
109,814
147,678
(3,354)
144,324
146,854
146,854
141,651
5,203
146,854|
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. J J Spencer - Trustee
............................................. I Swain - Trustee
The notes form part of these financial statements
Page 6
**RADLETT VILLAGE INSTITUTE**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 MARCH 2023**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Pension costs and other post-retirement benefits**
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
Page 7
**RADLETT VILLAGE INSTITUTE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued**
## **FOR THE YEAR ENDED 31 MARCH 2023**
## **2. INVESTMENT INCOME**
|**INVESTMENT INCOME**|||
|---|---|---|
||31.3.23|31.3.22|
||£|£|
|Deposit account interest|1,642|11|
|Equity fund dividends|1,005|985|
||2,647|996|
## **3. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.
|**4.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
**Charitable activities**
Radlett Men's Club
4,320
Parties & classes
15,651
Focus4People
7,702
Nathan Frost
4,224
Investment income
996
Other income
11,964
**Total**
44,857
**EXPENDITURE ON**
Raising funds
43,859
Net gains on investments
3,356
**NET INCOME**
4,354
**RECONCILIATION OF FUNDS**
Total funds brought forward
137,297|Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
5,203|Total
funds
£
4,320
15,651
7,702
4,224
996
11,964|
|---|---|---|
|||44,857|
|||43,859|
|||3,356|
|||4,354
142,500|
continued...
Page 8
## **RADLETT VILLAGE INSTITUTE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued**
## **FOR THE YEAR ENDED 31 MARCH 2023**
|**4.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**
Unrestricted
Restricted
fund
fund
£
£
**TOTAL FUNDS CARRIED FORWARD**
141,651
5,203
**5.**
**TANGIBLE FIXED ASSETS**
Improvements
Fixtures
to
and
property
fittings
£
£
**COST**
At 1 April 2022 and 31 March 2023
40,302
12,354
**DEPRECIATION**
At 1 April 2022
40,302
9,824
Charge for year
-
253
At 31 March 2023
40,302
10,077
**NET BOOK VALUE**
At 31 March 2023
-
2,277
At 31 March 2022
-
2,530
**6.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
31.3.23
£
Other debtors
1,500
**7.**
**CURRENT ASSET INVESTMENTS**
31.3.23
£
Listed investments
34,366|Total
funds
£|
|---|---|
||146,854|
||Totals
£
52,656
50,126
253
50,379
2,277
2,530
31.3.22
£
1,500
31.3.22
£
36,364|
continued...
Page 9
## **RADLETT VILLAGE INSTITUTE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued**
## **FOR THE YEAR ENDED 31 MARCH 2023**
|**8.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Taxation and social security
Other creditors
**9.**
**MOVEMENT IN FUNDS**
At 1.4.22
£
**Unrestricted funds**
General fund
141,651
**Restricted funds**
Building fund
5,203
**TOTAL FUNDS**
146,854
Netmovementinfunds,includedintheaboveareasfollows:
Incoming
Resources
resources
expended
£
£
**Unrestricted funds**
General fund
39,669
(36,454)
**Restricted funds**
Building fund
67
-
**TOTAL FUNDS**
39,736
(36,454)|31.3.23
31.3.22
£
£
658
732
2,622
2,622
3,280
3,354
Net
movement
At
in funds
31.3.23
£
£
1,218
142,869
67
5,270
1,285
148,139
Gains and
Movement
losses
in funds
£
£
(1,997)
1,218
-
67
(1,997)
1,285|
|---|---|
continued...
Page 10
## **RADLETT VILLAGE INSTITUTE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued**
## **FOR THE YEAR ENDED 31 MARCH 2023**
## **9. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|**Unrestricted funds**
General fund
**Restricted funds**
Building fund
**TOTAL FUNDS**|At 1.4.21
£
137,297
5,203
142,500|Net
movement
in funds
£
4,354
-
4,354|At
31.3.22
£
141,651
5,203|
|---|---|---|---|
||||146,854|
Comparative net movement in funds, included in the above are as follows:
||Incoming|Resources|Gains and|Movement|Movement|
|---|---|---|---|---|---|
||resources|expended|losses|in funds||
||£|£|£||£|
|**Unrestricted funds**||||||
|Generalfund|44,857|(43,859)|3,356||4,354|
|**TOTAL FUNDS**|44,857|(43,859)|3,356||4,354|
|A current year 12 months and prior year 12 months combined position is as follows:||||||
||||Net|||
||||movement||At|
|||At 1.4.21|in funds|31.3.23||
|||£|£||£|
|**Unrestricted funds**||||||
|General fund||137,297|5,572|142,869||
|**Restricted funds**||||||
|Building fund||5,203|67||5,270|
|**TOTAL FUNDS**||142,500|5,639|148,139||
continued...
Page 11
**RADLETT VILLAGE INSTITUTE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued**
## **FOR THE YEAR ENDED 31 MARCH 2023**
## **9. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
||Incoming|Resources|Gains and|Movement|
|---|---|---|---|---|
||resources|expended|losses|in funds|
||£|£|£|£|
|**Unrestricted funds**|||||
|General fund|84,526|(80,313)|1,359|5,572|
|**Restricted funds**|||||
|Building fund|67|-|-|67|
|**TOTAL FUNDS**|84,593|(80,313)|1,359|5,639|
## **10. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 March 2023.
Page 12
## **RADLETT VILLAGE INSTITUTE**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES**
## **FOR THE YEAR ENDED 31 MARCH 2023**
||31.3.23|31.3.22|
|---|---|---|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Investment income**|||
|Deposit account interest|1,642|11|
|Equity fund dividends|1,005|985|
||2,647|996|
|**Charitable activities**|||
|Radlett Men's Club|5,280|4,320|
|Parties and classes|16,391|15,651|
|Focus4People|9,470|7,702|
|Mark Bailey|1,724|-|
|Nathan Frost|4,224|4,224|
||37,089|31,897|
|**Other income**|||
|Hertsmere grant|-|8,000|
|HMRC JRS grant|-|3,964|
||-|11,964|
|**Total incoming resources**|39,736|44,857|
|**EXPENDITURE**|||
|**Raising donations and legacies**|||
|Caretaker|12,178|12,885|
|Pensions|369|387|
|Rates and water|1,417|1,598|
|Insurance|2,768|2,746|
|Light and heat|6,924|7,371|
|Telephone|626|569|
|Garden maintenance|424|1,247|
|Sundries and cleaning|695|807|
|Repairs|8,827|11,111|
|Accountancy|1,613|2,003|
|Website costs|360|2,854|
|Depreciation of tangible fixed assets|253|281|
||36,454|43,859|
This page does not form part of the statutory financial statements
Page 13
**RADLETT VILLAGE INSTITUTE**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES**
## **FOR THE YEAR ENDED 31 MARCH 2023**
||31.3.23|31.3.22|
|---|---|---|
||£|£|
|Total resources expended|36,454|43,859|
|**Net income**|3,282|998|
This page does not form part of the statutory financial statements
Page 14
## (R002C) WT6BLYFRBH5AKEGBEH6GTJ5KXISCMHOK
**Company Tax Return CT600 (2023) Version 3 for accounting periods starting on or after 1 April 2015**
## **Your Company Tax Return**
If we send the company a ‘Notice’ to deliver a Company Tax Return it has to comply by the filing date or we charge a penalty, even if there is no tax to pay.
A return includes a Company Tax Return form, any supplementary pages, accounts, computations and any relevant information. The CT600 Guide tells you how the return must be formatted and delivered. It contains general information you may need to deliver your return, links to more detailed advice and box-by-box guidance for this form and the supplementary pages. The forms in the CT600 series set out the information we need and provide a standard format for calculations.
## Company information
|||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**1 **|**Company name**|Radlett Village Institute||||||||||||
|||||||||||||||
|**2 **|**Company registration number**|||||||||||||
|||||||||||||||
|**3 **|**Tax reference**||8|9|4|8|0|1|4|5|1|1||
|||||||||||||||
|**4 **|**Type of company**|||||||||||8||
|||||||||||||||
## Northern Ireland (NI)
- **Put an ‘X’ in the appropriate boxes below**
- **5 NI trading activity 6 SME 7 NI employer 8 Special circumstances**
## About this return
||**This is the tax return for the company named above, for the period below**|**This is the tax return for the company named above, for the period below**|**This is the tax return for the company named above, for the period below**|**This is the tax return for the company named above, for the period below**|**This is the tax return for the company named above, for the period below**|**This is the tax return for the company named above, for the period below**|**This is the tax return for the company named above, for the period below**||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**30 **|**from**DD MM YYYY|||||||**35**||**to** DD MM YYYY|||||||||
||0|1
0
4
2|0|2||2|||3|1||0|3||2|0|2|3|
||**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(2023) Version 3
HMRC 04/23
Page 1
(R002C) WT6BLYFRBH5AKEGBEH6GTJ5KXISCMHOK
About this return – continued
## **Accounts and computations**
||**Accounts and computations**|||
|---|---|---|---|
|**80 **|**I attach accounts and computations for the period to which this return relates**|X||
|||||
|**85 **|**I attach accounts and computations for a different period**|||
|**90**|**If you are not attaching the accounts and computations, explain why**|||
||Reason for no accounts - Not within charge to CT|||
||**Supplementary pages enclosed**|||
|**95 **|**Loans and arrangements to participators by close companies**– form CT600A|||
|**100 **|**Controlled foreign companies, foreign permanent establishment exemptions, hybrid and other mismatches**– form CT600B|||
|**105 **|**Group and consortium**– form CT600C|||
|**110 **|**Insurance**– form CT600D|||
|**115 **|**Charities and Community Amateur Sports Clubs (CASCs)**– form CT600E|X||
|**120 **|**Tonnage tax**– form CT600F|||
|**125 **|**Northern Ireland**– form CT600G|||
|**130 **|**Cross-border royalties**– form CT600H|||
|**135 **|**Supplementary charge in respect of ring fence trades**– form CT600I|||
|**140 **|**Disclosure of Tax Avoidance Schemes**– form CT600J|||
|**141 **|**Restitution tax**– form CT600K|||
|**142 **|**Research and Development**– form CT600L|||
|**143 **|**Freeports**– form CT600M|||
|**144 **|**Residential Property Developer Tax (RPDT)**– form CT600N|||
## **Tax calculation** – Turnover
||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**145 **|**Total turnover from trade**|£|||||||||||||||||||•|0|0||
|**150**|**Banks, building societies, insurance companies and other financial concerns**
_–_put an ‘X’ in this box if you do not have a recognised turnover and have not made an entry in box 145||||||||||||||||||||||||
|Income|||||||||||||||||||||||||
||||||||||||||||||||||||||
|**155 **|**Trading profits**||||||||£||||||||||||•|0|0||
||||||||||||||||||||||||||
|**160 **|**Trading losses brought forward set**|**against**||**trading**||**profits**|||£||||||||||||•|0|0||
||||||||||||||||||||||||||
|**165 **|**Net trading profits –**box 155 minus|box 160|||||||£||||||||||||•|0|0||
||||||||||||||||||||||||||
|**170 **|**Bank, building society or other interest, and profits**||||||||£||||||||||||•|0|0||
||**from non-trading loan relationships**||||||||||||||||||||||||
|**172 **|**Put an ‘X’ in box 172 if the figure in box 170 is net of**
**carrying back a deficit from a later accounting period**||||||||||||||||||||||||
CT600(2023) Version 3
Page 2
HMRC 04/23
(R002C) WT6BLYFRBH5AKEGBEH6GTJ5KXISCMHOK
Income – continued
|**175 **|**Annual payments not otherwise charged to Corporation Tax**|£||||||||||||||||||||||||•|0||0||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||**and from which Income Tax has not been deducted**||||||||||||||||||||||||||||||
|**180 **|**Non-exempt dividends or distributions from**|£||||||||||||||||||||||||•|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|£||||||||||||•|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**|£||||||||||||•|0|0||
||**of the business**|||||||||||||||||
|**260 **|**Non-trade deficits for this accounting period from loan**|£||||||||||||•|0|0||
||**relationships and derivative contracts (financial instruments)**|||||||||||||||||
CT600(2023) Version 3
HMRC 04/23
Page 3
(R002C) WT6BLYFRBH5AKEGBEH6GTJ5KXISCMHOK
Deductions and Reliefs – continued
|**263 Carried forward non-trade deficits from loan relationships**
**and derivative contracts (financial instruments)**
£
0
0
•
**265 Non-trading losses on intangible fixed assets**
£
0
0
•
**275 Total trading losses of this or a later accounting period**
£
0
0
•
**280 Put an ‘X’ in box 280 if amounts carried back from later**
**accounting periods are included in box 275**
**285 Trading losses carried forward and claimed against total profits**£
0
0
•
**290 Non-trade capital allowances**
£
0
0
•
**295 Total of deductions and reliefs**
**–**total of boxes 240 to 275, 285 and 290
£
0
0
•
**300 Profits before qualifying donations and group relief**
**–** box 235 minus box 295
£
0
0
•
**305 Qualifying donations**
£
0
0
•
**310 Group relief**
£
0
0
•
**312 Group relief for carried forward losses**
£
0
0
•
**315 Profits chargeable to Corporation Tax**
**–**box 300 minus boxes 305, 310 and 312
£
0
0
•
**320 Ring fence profits included**
£
0
0
•
**325 Northern Ireland profits included**
£
0
0
•
0|**263 Carried forward non-trade deficits from loan relationships**
**and derivative contracts (financial instruments)**
£
0
0
•
**265 Non-trading losses on intangible fixed assets**
£
0
0
•
**275 Total trading losses of this or a later accounting period**
£
0
0
•
**280 Put an ‘X’ in box 280 if amounts carried back from later**
**accounting periods are included in box 275**
**285 Trading losses carried forward and claimed against total profits**£
0
0
•
**290 Non-trade capital allowances**
£
0
0
•
**295 Total of deductions and reliefs**
**–**total of boxes 240 to 275, 285 and 290
£
0
0
•
**300 Profits before qualifying donations and group relief**
**–** box 235 minus box 295
£
0
0
•
**305 Qualifying donations**
£
0
0
•
**310 Group relief**
£
0
0
•
**312 Group relief for carried forward losses**
£
0
0
•
**315 Profits chargeable to Corporation Tax**
**–**box 300 minus boxes 305, 310 and 312
£
0
0
•
**320 Ring fence profits included**
£
0
0
•
**325 Northern Ireland profits included**
£
0
0
•
0|**263 Carried forward non-trade deficits from loan relationships**
**and derivative contracts (financial instruments)**
£
0
0
•
**265 Non-trading losses on intangible fixed assets**
£
0
0
•
**275 Total trading losses of this or a later accounting period**
£
0
0
•
**280 Put an ‘X’ in box 280 if amounts carried back from later**
**accounting periods are included in box 275**
**285 Trading losses carried forward and claimed against total profits**£
0
0
•
**290 Non-trade capital allowances**
£
0
0
•
**295 Total of deductions and reliefs**
**–**total of boxes 240 to 275, 285 and 290
£
0
0
•
**300 Profits before qualifying donations and group relief**
**–** box 235 minus box 295
£
0
0
•
**305 Qualifying donations**
£
0
0
•
**310 Group relief**
£
0
0
•
**312 Group relief for carried forward losses**
£
0
0
•
**315 Profits chargeable to Corporation Tax**
**–**box 300 minus boxes 305, 310 and 312
£
0
0
•
**320 Ring fence profits included**
£
0
0
•
**325 Northern Ireland profits included**
£
0
0
•
0|
|---|---|---|
||0|0|
## Tax calculation
- **326 Number of associated companies in this period**
- **327 Number of associated companies in the first financial year**
- **328 Number of associated companies in the second financial year**
- **329 Put an ‘X’ in box 329 if the company is chargeable at the small profit rate or is entitled to marginal relief**
Enter how much profit has to be charged and at what rate
**----- Start of picture text -----**
Financial Amount of profit Rate of tax Tax
year (yyyy) %
330 335 £ 340 345 £ p
350 £ 355 360 £ p
365 £ 370 375 £ p
380 385 £ 390 395 £ p
400 £ 405 410 £ p
415 £ 420 425 £ p
**----- End of picture text -----**
CT600(2023) Version 3
HMRC 04/23
Page 4
(R002C) WT6BLYFRBH5AKEGBEH6GTJ5KXISCMHOK
Tax calculation – continued
|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Corporation Tax**– total of boxes 345, 360, 375, 395, 410 and 425|**430**|£||||||||||||•||||
|||||||||||||||||||
|**Marginal relief**|**435**|£||||||||||||•||||
|||||||||||||||||||
|**Corporation Tax chargeable**– box 430 minus box 435|**440**|£|||||||||||0|•|0|0||
|||||||||||||||||||
## Reliefs and deductions in terms of tax
||**445 **|**Community Investment Tax Relief**|£|||||||||||||•||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||||||||||||
||**450 **|**Double Taxation Relief**|£|||||||||||||•||||
||**455 **|**Put an ‘X’ in box 455 if box 450 includes an underlying**
**rate relief claim**||||||||||||||||||
||**460 **|**Put an ‘X’ in box 460 if box 450 includes an amount carried**
**back from a later period**||||||||||||||||||
||**465 **|**Advance Corporation Tax**|£|||||||||||||•||||
|||||||||||||||||||||
||**470 **|**Total reliefs and deduction in terms of tax**|£|||||||||||||•||||
|||– total of boxes 445, 450 and 465||||||||||||||||||
|Coronavirus support schemes and overpayments (see|||||||CT600 Guide for definitions)|||||||||||||
|||||||||||||||||||||
||**471 **|**Coronavirus Job Retention Scheme (CJRS) received**|£|||||||||||||•||||
|||||||||||||||||||||
||**472 **|**CJRS entitlement**|£|||||||||||||•||||
|||||||||||||||||||||
||**473 **|**CJRS overpayment already assessed or voluntary disclosed**|£|||||||||||||•||||
|||||||||||||||||||||
||**474 **|**Other coronavirus overpayments**|£|||||||||||||•||||
|||||||||||||||||||||
|Energy profits levy||||||||||||||||||||
|||||||||||||||||||||
||**986 **|**Energy (Oil and Gas) Profits Levy (EOGPL) amounts liable**|£|||||||||||||•|0|0||
|||||||||||||||||||||
|Calculation of tax outstanding or overpaid||||||||||||||||||||
|||||||||||||||||||||
||**475 **|**Net Corporation Tax liability – **box 440 minus box 470|£|||||||||||||•||||
|||||||||||||||||||||
||**480 **|**Tax payable on loans and arrangements to participators**|£|||||||||||||•||||
||**485 **|**Put an ‘X’ in box 485 if you completed box A70 in the**
**supplementary pages CT600A**||||||||||||||||||
||**490 **|**Controlled Foreign Companies (CFC) tax payable**|£|||||||||||||•||||
|||||||||||||||||||||
||**495 **|**Bank levy payable**|£|||||||||||||•||||
|||||||||||||||||||||
||**496 **|**Bank surcharge payable**|£|||||||||||||•||||
|||||||||||||||||||||
CT600(2023) Version 3
HMRC 04/23
Page 5
(R002C) WT6BLYFRBH5AKEGBEH6GTJ5KXISCMHOK
## Calculation of tax outstanding or overpaid – continued
|**497 Residential Property Developer Tax (RPDT) payable**
£
•
**500 CFC tax, bank levy, bank surcharge and RPDT payable**
£
•
**–**total of boxes 490, 495, 496 and 497
**501 EOGPL payable**
£
•
**505 Supplementary charge (ring fence trades) payable**
£
•
**510 Tax chargeable****_–_**total of boxes 475, 480, 500, 501 and 505
£
•
**515 Income Tax deducted from gross income included in profits**
£
•
**520 Income Tax repayable to the company**
£
•
**525 Self-assessment of tax payable before restitution tax**
£
•
**and coronavirus support scheme overpayments**
**–** box 510 minus box 515
**526 Coronavirus support schemes overpayment now due**
£
•
**–** total of boxes 471 and 474 minus boxes 472 and 473
**527 Restitution tax**
£
•
**528 Self-assessment of tax payable**
£
•
**–** total of boxes 525, 526 and 527
0
0
0
0
0
0
0
0
0
0
0
0|**497 Residential Property Developer Tax (RPDT) payable**
£
•
**500 CFC tax, bank levy, bank surcharge and RPDT payable**
£
•
**–**total of boxes 490, 495, 496 and 497
**501 EOGPL payable**
£
•
**505 Supplementary charge (ring fence trades) payable**
£
•
**510 Tax chargeable****_–_**total of boxes 475, 480, 500, 501 and 505
£
•
**515 Income Tax deducted from gross income included in profits**
£
•
**520 Income Tax repayable to the company**
£
•
**525 Self-assessment of tax payable before restitution tax**
£
•
**and coronavirus support scheme overpayments**
**–** box 510 minus box 515
**526 Coronavirus support schemes overpayment now due**
£
•
**–** total of boxes 471 and 474 minus boxes 472 and 473
**527 Restitution tax**
£
•
**528 Self-assessment of tax payable**
£
•
**–** total of boxes 525, 526 and 527
0
0
0
0
0
0
0
0
0
0
0
0|**497 Residential Property Developer Tax (RPDT) payable**
£
•
**500 CFC tax, bank levy, bank surcharge and RPDT payable**
£
•
**–**total of boxes 490, 495, 496 and 497
**501 EOGPL payable**
£
•
**505 Supplementary charge (ring fence trades) payable**
£
•
**510 Tax chargeable****_–_**total of boxes 475, 480, 500, 501 and 505
£
•
**515 Income Tax deducted from gross income included in profits**
£
•
**520 Income Tax repayable to the company**
£
•
**525 Self-assessment of tax payable before restitution tax**
£
•
**and coronavirus support scheme overpayments**
**–** box 510 minus box 515
**526 Coronavirus support schemes overpayment now due**
£
•
**–** total of boxes 471 and 474 minus boxes 472 and 473
**527 Restitution tax**
£
•
**528 Self-assessment of tax payable**
£
•
**–** total of boxes 525, 526 and 527
0
0
0
0
0
0
0
0
0
0
0
0|**497 Residential Property Developer Tax (RPDT) payable**
£
•
**500 CFC tax, bank levy, bank surcharge and RPDT payable**
£
•
**–**total of boxes 490, 495, 496 and 497
**501 EOGPL payable**
£
•
**505 Supplementary charge (ring fence trades) payable**
£
•
**510 Tax chargeable****_–_**total of boxes 475, 480, 500, 501 and 505
£
•
**515 Income Tax deducted from gross income included in profits**
£
•
**520 Income Tax repayable to the company**
£
•
**525 Self-assessment of tax payable before restitution tax**
£
•
**and coronavirus support scheme overpayments**
**–** box 510 minus box 515
**526 Coronavirus support schemes overpayment now due**
£
•
**–** total of boxes 471 and 474 minus boxes 472 and 473
**527 Restitution tax**
£
•
**528 Self-assessment of tax payable**
£
•
**–** total of boxes 525, 526 and 527
0
0
0
0
0
0
0
0
0
0
0
0|**497 Residential Property Developer Tax (RPDT) payable**
£
•
**500 CFC tax, bank levy, bank surcharge and RPDT payable**
£
•
**–**total of boxes 490, 495, 496 and 497
**501 EOGPL payable**
£
•
**505 Supplementary charge (ring fence trades) payable**
£
•
**510 Tax chargeable****_–_**total of boxes 475, 480, 500, 501 and 505
£
•
**515 Income Tax deducted from gross income included in profits**
£
•
**520 Income Tax repayable to the company**
£
•
**525 Self-assessment of tax payable before restitution tax**
£
•
**and coronavirus support scheme overpayments**
**–** box 510 minus box 515
**526 Coronavirus support schemes overpayment now due**
£
•
**–** total of boxes 471 and 474 minus boxes 472 and 473
**527 Restitution tax**
£
•
**528 Self-assessment of tax payable**
£
•
**–** total of boxes 525, 526 and 527
0
0
0
0
0
0
0
0
0
0
0
0|**497 Residential Property Developer Tax (RPDT) payable**
£
•
**500 CFC tax, bank levy, bank surcharge and RPDT payable**
£
•
**–**total of boxes 490, 495, 496 and 497
**501 EOGPL payable**
£
•
**505 Supplementary charge (ring fence trades) payable**
£
•
**510 Tax chargeable****_–_**total of boxes 475, 480, 500, 501 and 505
£
•
**515 Income Tax deducted from gross income included in profits**
£
•
**520 Income Tax repayable to the company**
£
•
**525 Self-assessment of tax payable before restitution tax**
£
•
**and coronavirus support scheme overpayments**
**–** box 510 minus box 515
**526 Coronavirus support schemes overpayment now due**
£
•
**–** total of boxes 471 and 474 minus boxes 472 and 473
**527 Restitution tax**
£
•
**528 Self-assessment of tax payable**
£
•
**–** total of boxes 525, 526 and 527
0
0
0
0
0
0
0
0
0
0
0
0|**497 Residential Property Developer Tax (RPDT) payable**
£
•
**500 CFC tax, bank levy, bank surcharge and RPDT payable**
£
•
**–**total of boxes 490, 495, 496 and 497
**501 EOGPL payable**
£
•
**505 Supplementary charge (ring fence trades) payable**
£
•
**510 Tax chargeable****_–_**total of boxes 475, 480, 500, 501 and 505
£
•
**515 Income Tax deducted from gross income included in profits**
£
•
**520 Income Tax repayable to the company**
£
•
**525 Self-assessment of tax payable before restitution tax**
£
•
**and coronavirus support scheme overpayments**
**–** box 510 minus box 515
**526 Coronavirus support schemes overpayment now due**
£
•
**–** total of boxes 471 and 474 minus boxes 472 and 473
**527 Restitution tax**
£
•
**528 Self-assessment of tax payable**
£
•
**–** total of boxes 525, 526 and 527
0
0
0
0
0
0
0
0
0
0
0
0|**497 Residential Property Developer Tax (RPDT) payable**
£
•
**500 CFC tax, bank levy, bank surcharge and RPDT payable**
£
•
**–**total of boxes 490, 495, 496 and 497
**501 EOGPL payable**
£
•
**505 Supplementary charge (ring fence trades) payable**
£
•
**510 Tax chargeable****_–_**total of boxes 475, 480, 500, 501 and 505
£
•
**515 Income Tax deducted from gross income included in profits**
£
•
**520 Income Tax repayable to the company**
£
•
**525 Self-assessment of tax payable before restitution tax**
£
•
**and coronavirus support scheme overpayments**
**–** box 510 minus box 515
**526 Coronavirus support schemes overpayment now due**
£
•
**–** total of boxes 471 and 474 minus boxes 472 and 473
**527 Restitution tax**
£
•
**528 Self-assessment of tax payable**
£
•
**–** total of boxes 525, 526 and 527
0
0
0
0
0
0
0
0
0
0
0
0|**497 Residential Property Developer Tax (RPDT) payable**
£
•
**500 CFC tax, bank levy, bank surcharge and RPDT payable**
£
•
**–**total of boxes 490, 495, 496 and 497
**501 EOGPL payable**
£
•
**505 Supplementary charge (ring fence trades) payable**
£
•
**510 Tax chargeable****_–_**total of boxes 475, 480, 500, 501 and 505
£
•
**515 Income Tax deducted from gross income included in profits**
£
•
**520 Income Tax repayable to the company**
£
•
**525 Self-assessment of tax payable before restitution tax**
£
•
**and coronavirus support scheme overpayments**
**–** box 510 minus box 515
**526 Coronavirus support schemes overpayment now due**
£
•
**–** total of boxes 471 and 474 minus boxes 472 and 473
**527 Restitution tax**
£
•
**528 Self-assessment of tax payable**
£
•
**–** total of boxes 525, 526 and 527
0
0
0
0
0
0
0
0
0
0
0
0|**497 Residential Property Developer Tax (RPDT) payable**
£
•
**500 CFC tax, bank levy, bank surcharge and RPDT payable**
£
•
**–**total of boxes 490, 495, 496 and 497
**501 EOGPL payable**
£
•
**505 Supplementary charge (ring fence trades) payable**
£
•
**510 Tax chargeable****_–_**total of boxes 475, 480, 500, 501 and 505
£
•
**515 Income Tax deducted from gross income included in profits**
£
•
**520 Income Tax repayable to the company**
£
•
**525 Self-assessment of tax payable before restitution tax**
£
•
**and coronavirus support scheme overpayments**
**–** box 510 minus box 515
**526 Coronavirus support schemes overpayment now due**
£
•
**–** total of boxes 471 and 474 minus boxes 472 and 473
**527 Restitution tax**
£
•
**528 Self-assessment of tax payable**
£
•
**–** total of boxes 525, 526 and 527
0
0
0
0
0
0
0
0
0
0
0
0|**497 Residential Property Developer Tax (RPDT) payable**
£
•
**500 CFC tax, bank levy, bank surcharge and RPDT payable**
£
•
**–**total of boxes 490, 495, 496 and 497
**501 EOGPL payable**
£
•
**505 Supplementary charge (ring fence trades) payable**
£
•
**510 Tax chargeable****_–_**total of boxes 475, 480, 500, 501 and 505
£
•
**515 Income Tax deducted from gross income included in profits**
£
•
**520 Income Tax repayable to the company**
£
•
**525 Self-assessment of tax payable before restitution tax**
£
•
**and coronavirus support scheme overpayments**
**–** box 510 minus box 515
**526 Coronavirus support schemes overpayment now due**
£
•
**–** total of boxes 471 and 474 minus boxes 472 and 473
**527 Restitution tax**
£
•
**528 Self-assessment of tax payable**
£
•
**–** total of boxes 525, 526 and 527
0
0
0
0
0
0
0
0
0
0
0
0|**497 Residential Property Developer Tax (RPDT) payable**
£
•
**500 CFC tax, bank levy, bank surcharge and RPDT payable**
£
•
**–**total of boxes 490, 495, 496 and 497
**501 EOGPL payable**
£
•
**505 Supplementary charge (ring fence trades) payable**
£
•
**510 Tax chargeable****_–_**total of boxes 475, 480, 500, 501 and 505
£
•
**515 Income Tax deducted from gross income included in profits**
£
•
**520 Income Tax repayable to the company**
£
•
**525 Self-assessment of tax payable before restitution tax**
£
•
**and coronavirus support scheme overpayments**
**–** box 510 minus box 515
**526 Coronavirus support schemes overpayment now due**
£
•
**–** total of boxes 471 and 474 minus boxes 472 and 473
**527 Restitution tax**
£
•
**528 Self-assessment of tax payable**
£
•
**–** total of boxes 525, 526 and 527
0
0
0
0
0
0
0
0
0
0
0
0|**497 Residential Property Developer Tax (RPDT) payable**
£
•
**500 CFC tax, bank levy, bank surcharge and RPDT payable**
£
•
**–**total of boxes 490, 495, 496 and 497
**501 EOGPL payable**
£
•
**505 Supplementary charge (ring fence trades) payable**
£
•
**510 Tax chargeable****_–_**total of boxes 475, 480, 500, 501 and 505
£
•
**515 Income Tax deducted from gross income included in profits**
£
•
**520 Income Tax repayable to the company**
£
•
**525 Self-assessment of tax payable before restitution tax**
£
•
**and coronavirus support scheme overpayments**
**–** box 510 minus box 515
**526 Coronavirus support schemes overpayment now due**
£
•
**–** total of boxes 471 and 474 minus boxes 472 and 473
**527 Restitution tax**
£
•
**528 Self-assessment of tax payable**
£
•
**–** total of boxes 525, 526 and 527
0
0
0
0
0
0
0
0
0
0
0
0|**497 Residential Property Developer Tax (RPDT) payable**
£
•
**500 CFC tax, bank levy, bank surcharge and RPDT payable**
£
•
**–**total of boxes 490, 495, 496 and 497
**501 EOGPL payable**
£
•
**505 Supplementary charge (ring fence trades) payable**
£
•
**510 Tax chargeable****_–_**total of boxes 475, 480, 500, 501 and 505
£
•
**515 Income Tax deducted from gross income included in profits**
£
•
**520 Income Tax repayable to the company**
£
•
**525 Self-assessment of tax payable before restitution tax**
£
•
**and coronavirus support scheme overpayments**
**–** box 510 minus box 515
**526 Coronavirus support schemes overpayment now due**
£
•
**–** total of boxes 471 and 474 minus boxes 472 and 473
**527 Restitution tax**
£
•
**528 Self-assessment of tax payable**
£
•
**–** total of boxes 525, 526 and 527
0
0
0
0
0
0
0
0
0
0
0
0|**497 Residential Property Developer Tax (RPDT) payable**
£
•
**500 CFC tax, bank levy, bank surcharge and RPDT payable**
£
•
**–**total of boxes 490, 495, 496 and 497
**501 EOGPL payable**
£
•
**505 Supplementary charge (ring fence trades) payable**
£
•
**510 Tax chargeable****_–_**total of boxes 475, 480, 500, 501 and 505
£
•
**515 Income Tax deducted from gross income included in profits**
£
•
**520 Income Tax repayable to the company**
£
•
**525 Self-assessment of tax payable before restitution tax**
£
•
**and coronavirus support scheme overpayments**
**–** box 510 minus box 515
**526 Coronavirus support schemes overpayment now due**
£
•
**–** total of boxes 471 and 474 minus boxes 472 and 473
**527 Restitution tax**
£
•
**528 Self-assessment of tax payable**
£
•
**–** total of boxes 525, 526 and 527
0
0
0
0
0
0
0
0
0
0
0
0|**497 Residential Property Developer Tax (RPDT) payable**
£
•
**500 CFC tax, bank levy, bank surcharge and RPDT payable**
£
•
**–**total of boxes 490, 495, 496 and 497
**501 EOGPL payable**
£
•
**505 Supplementary charge (ring fence trades) payable**
£
•
**510 Tax chargeable****_–_**total of boxes 475, 480, 500, 501 and 505
£
•
**515 Income Tax deducted from gross income included in profits**
£
•
**520 Income Tax repayable to the company**
£
•
**525 Self-assessment of tax payable before restitution tax**
£
•
**and coronavirus support scheme overpayments**
**–** box 510 minus box 515
**526 Coronavirus support schemes overpayment now due**
£
•
**–** total of boxes 471 and 474 minus boxes 472 and 473
**527 Restitution tax**
£
•
**528 Self-assessment of tax payable**
£
•
**–** total of boxes 525, 526 and 527
0
0
0
0
0
0
0
0
0
0
0
0|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**497 Residential Property Developer Tax (RPDT) payable**
£
•
**500 CFC tax, bank levy, bank surcharge and RPDT payable**
£
•
**–**total of boxes 490, 495, 496 and 497
**501 EOGPL payable**
£
•
**505 Supplementary charge (ring fence trades) payable**
£
•
**510 Tax chargeable****_–_**total of boxes 475, 480, 500, 501 and 505
£
•
**515 Income Tax deducted from gross income included in profits**
£
•
**520 Income Tax repayable to the company**
£
•
**525 Self-assessment of tax payable before restitution tax**
£
•
**and coronavirus support scheme overpayments**
**–** box 510 minus box 515
**526 Coronavirus support schemes overpayment now due**
£
•
**–** total of boxes 471 and 474 minus boxes 472 and 473
**527 Restitution tax**
£
•
**528 Self-assessment of tax payable**
£
•
**–** total of boxes 525, 526 and 527
0
0
0
0
0
0
0
0
0
0
0
0|£||||||||||||•|||
|Tax reconciliation||||||||||||||||
|**530**
**Research and Development credit**
£
•
**535**
**(Not currently used)**
£
•
**540**
**Creative tax credit**
£
•
**545 Total of Research and Development credit**
**and creative tax credit –**total box 530 to 540
£
•
**550**
**Land remediation tax credit**
£
•
**555**
**Life assurance company tax credit**
£
•
**560 Total land remediation and life assurance company tax credit**
**–**total box 550 and 555
£
•
**565 Capital allowances first-year tax credit**
£
•
**570 Surplus Research and Development credits or**
£
•
**creative tax credit payable –**box 545 minus box 525
**575 Land remediation or life assurance company tax credit payable**
**–**total of boxes 545 and 560 minus boxes 525 and 570
£
•||||||||||||||||
CT600(2023) Version 3
HMRC 04/23
Page 6
(R002C) WT6BLYFRBH5AKEGBEH6GTJ5KXISCMHOK
Tax reconciliation – continued
**----- Start of picture text -----**
580 Capital allowances first-year tax credit payable £ •
– boxes 545, 560 and 565 minus boxes 525, 570 and 575
585 Ring fence Corporation Tax included £ •
586 NI Corporation Tax included £ •
590 Ring fence supplementary charge included £ •
595 Tax already paid (and not already repaid) £ •
600 Tax outstanding £ •
– box 525 minus boxes 545, 560, 565 and 595
605 Tax overpaid including surplus or payable credits £ •
– total sum of boxes 545, 560, 565 and 595 minus 525
610 Group tax refunds surrendered to this company £ •
615 Research and Development expenditure credits £ •
surrendered to this company
**----- 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**|||||||||||||||0||
||**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**
**under the Corporation Tax (Instalment Payments) Regulations**||**a large**||**company**|||||||||||||
|**631 **|**should have made (whether it has or not) instalment payments as**
**under the Corporation Tax (Instalment Payments) Regulations**||**a very large company**|||||||||||||||
|**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**|||||||||||||||||
CT600(2023) Version 3
HMRC 04/23
Page 7
(R002C) WT6BLYFRBH5AKEGBEH6GTJ5KXISCMHOK
## **Information about enhanced expenditure**
Research and Development (R&D) or creative enhanced expenditure
|**650 **|**Put an ‘X’ in box 650 if the claim is made by a small or medium-sized**
**enterprise (SME), including a SME subcontractor to a large company**|**Put an ‘X’ in box 650 if the claim is made by a small or medium-sized**
**enterprise (SME), including a SME subcontractor to a large company**|**Put an ‘X’ in box 650 if the claim is made by a small or medium-sized**
**enterprise (SME), including a SME subcontractor to a large company**|||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**655 **|**Put an ‘X’ in box 655 if the claim is made by a large company**|||||||||||||||||
|**656 **|**Put an ‘X’ in box 656 to confirm that a R&D claim notification form has been submitted**|||||||||||||||||
|**657 **|**Put an ‘X’ in box 657 to confirm that an additional information form has been**|||||**submitted**||||||||||||
|**659 **|**R&D expenditure qualifying for SME R&D relief**|£||||||||||||•|0|0||
|||||||||||||||||||
|**660**|**R&D enhanced expenditure**|£||||||||||||•|0|0||
|||||||||||||||||||
|**665**|**Creative enhanced expenditure**|£||||||||||||•|0|0||
|||||||||||||||||||
|**670 **|**R&D and creative enhanced expenditure**|£||||||||||||•|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||
|||||||||||||||||||
CT600(2023) Version 3
Page 8
HMRC 04/23
(R002C) WT6BLYFRBH5AKEGBEH6GTJ5KXISCMHOK
## **Information about capital allowances and balancing charges**
Allowances and charges in the calculation of trading profits and losses
||**Capital allowances**|**Capital allowances**|**Capital allowances**|**Capital allowances**|**Capital allowances**|||||||||**Balancing charges**|**Balancing charges**|**Balancing charges**|**Balancing charges**|**Balancing charges**||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Annual investment**
**allowance**|**690**|£||||||||||||||||||||||||||
|**Machinery and plant**
**– super-deduction**|
**691**|£||||||||||||**692**|£|||||||||||||
|**Machinery and plant**
**– special rate allowance**|
**693**|£||||||||||||**694**|£|||||||||||||
|**Machinery and plant**
**– special rate pool**|
**695**|£||||||||||||**700**|£|||||||||||||
|**Machinery and plant**
**– main pool**|
**705**|£||||||||||||**710**|£|||||||||||||
|**Structures and**
**buildings**|**711**|£||||||||||||||||||||||||||
|**Business premises**
**renovation**|**715**|£||||||||||||**720**|£|||||||||||||
|**Other allowances**
**and charges**|**725**|£||||||||||||**730**|£|||||||||||||
||**Capital allowances**|||||||||||||**Disposal**||**value**||||||||||||
|**Electric**
**charge-points**|**713**|£||||||||||||**714**|£|||||||||||||
|**Enterprise zones**|**721**|£||||||||||||**722**|£|||||||||||||
|||||||||||||||||||||||||||||
|**Zero emissions**
**goods vehicles**|**723**|£||||||||||||**724**|£|||||||||||||
|**Zero emissions**|**726**|£||||||||||||**727**|£|||||||||||||
|**cars**||||||||||||||||||||||||||||
## Allowances and charges not included in the calculation of trading profits and losses
||**Capital allowances**|**Capital allowances**|**Capital allowances**|**Capital allowances**|**Capital allowances**|||||||||**Balancing charges**|**Balancing charges**|**Balancing charges**|**Balancing charges**|**Balancing charges**||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Annual investment**
**allowance**|**735**|£||||||||||||||||||||||||||
|**Structures and**
**buildings**|**736**|£||||||||||||||||||||||||||
|**Business premises**
**renovation**|**740**|£||||||||||||**745**|£|||||||||||||
|**Machinery and plant**
**– super-deduction**|**741**|£||||||||||||**742**|£|||||||||||||
|**Machinery and plant**
**– special rate allowance**|
**743**|£||||||||||||**744**|£|||||||||||||
|**Other allowances**
**and charges**|**750**|£||||||||||||**755**|£|||||||||||||
||**Capital allowances**|||||||||||||**Disposal**||**value**||||||||||||
|**Electric**
**charge-points**|**737**|£||||||||||||**738**|£|||||||||||||
|**Enterprise zones**|**746**|£||||||||||||**747**|£|||||||||||||
|||||||||||||||||||||||||||||
|**Zero emissions**
**goods vehicles**|**748**|£||||||||||||**749**|£|||||||||||||
|**Zero emissions**|**751**|£||||||||||||**752**|£|||||||||||||
|**cars**||||||||||||||||||||||||||||
CT600(2023) Version 3
Page 9
HMRC 04/23
(R002C) WT6BLYFRBH5AKEGBEH6GTJ5KXISCMHOK
Qualifying expenditure
- **760 Machinery and plant on which first year allowance is claimed**
- **765 Designated environmentally friendly machinery and plant**
- **770 Machinery and plant on long-life assets and integral features**
- **771 Structures and buildings 772 Machinery and plant – super-deduction**
- **773 Machinery and plant – special rate allowance**
- **775 Other machinery and plant**
||£||||||||||||•|0|0||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||||||||||||
||£||||||||||||•|0|0||
||||||||||||||||||
||£||||||||||||•|0|0||
||||||||||||||||||
||£||||||||||||•|0|0||
||||||||||||||||||
||£||||||||||||•|0|0||
||||||||||||||||||
||£||||||||||||•|0|0||
||||||||||||||||||
||£||||||||||||•|0|0||
## **Losses, deficits and excess amounts** Amount arising
||**Amount**|**Amount**||||||||||||**Maximum available**|**Maximum available**|**Maximum available**|**Maximum available**|**Maximum available**|**for surrender**|**for surrender**|**for surrender**|**for surrender**||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||||||**as group relief**||||||||||||||
|**Losses of trades**
**carried on wholly**|**780**|£||||||||||||**785**|£|||||||||||||
|**or partly in the UK**||||||||||||||||||||||||||||
|**Losses of trades**|**790**|£||||||||||||||||||||||||||
|**carried on wholly**||||||||||||||||||||||||||||
|**outside the UK**||||||||||||||||||||||||||||
|**Non-trade deficits**|**795**|£||||||||||||**800**|£|||||||||||||
|**on loan relationships**||||||||||||||||||||||||||||
|**and derivative contracts**
**UK property**
**business losses**
**805**||£||||||||||||**810**|£|||||||||||||
|**Overseas property**
**business losses**|**815**|£||||||||||||||||||||||||||
|**Losses from**
**miscellaneous**|**820**|£||||||||||||||||||||||||||
|**transactions**||||||||||||||||||||||||||||
|**Capital losses**|**825**|£||||||||||||||||||||||||||
|**Non-trading losses on**
**intangible fixed assets**|**830**|£||||||||||||**835**|£|||||||||||||
## Excess amounts
**Amount Maximum available for surrender as group relief Non-trade capital 840** £ **allowances Qualifying donations 845** £ **Management expenses 850** £ **855** £
CT600(2023) Version 3
Page 10
HMRC 04/23
(R002C) WT6BLYFRBH5AKEGBEH6GTJ5KXISCMHOK
**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 creative tax credit**|£||||||||||||•|
||||||||||||||||
||||||||||||||||
|**890**
|**Payable land remediation or life assurance company**|£||||||||||||•|
||**tax credit**||||||||||||||
|**895**
|**Payable capital allowances first-year tax credit**|£||||||||||||•|
## Surrender of tax refund within group
**Including surrenders under the Instalment Payments Regulations**
|**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(2023) Version 3
HMRC 04/23
Page 11
## **(R002C) WT6BLYFRBH5AKEGBEH6GTJ5KXISCMHOK**
## 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
**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**
J SPENCER
**980 Date** DD MM YYYY
**985 Status**
TRUSTEE
CT600(2023) Version 3
Page 12
HMRC 04/23
(R002C) WT6BLYFRBH5AKEGBEH6GTJ5KXISCMHOK
**Company Tax Return – supplementary page Charities and Community Amateur Sports Clubs (CASCs) CT600E (2015) Version 3 for accounting periods starting on or after 1 April 2015**
## **Guidance**
Guidance about when and how to complete this supplementary page can be found in the CT600 Guide.
For further information read _What supplementary pages do I need to complete and include as part of the Company Tax Return?_ to find out what supplementary pages you need to complete.
Also, read the _Important points about all supplementary pages_ and _CT600E – Charities and Community Amateur Sports Clubs (CASCs)_ for further guidance about completing this supplementary page.
## **Company information**
**----- Start of picture text -----**
E1 Company name Radlett Village Institute
(name of charity or CASC)
E2 Tax reference
8 9 4 8 0 1 4 5 1 1
Period covered by this supplementary page (cannot exceed 12 months)
E3 from DD MM YYYY
0 1 0 4 2 0 2 2
E4 to DD MM YYYY
3 1 0 3 2 0 2 3
Claims to exemption ( this section should be completed in all cases)
Charity/CASC repayment reference E5
Charity Commission registration number, or E10 234147
OSCR number (if applicable)
Put an ‘X’ in the relevant box if during the period covered by these supplementary pages:
The company was a charity/CASC and is claiming E15 X
exemption from all tax on all or part of its income
and gains (Also put an ‘X’ in box E15 if the company
was a charity/CASC but had no income or gains in the period)
All income and gains are exempt from tax and have been, E20 X
or will be, applied for charitable or qualifying purposes only
Some of the income and gains may not be exempt or have E25
not been applied for charitable or qualifying purposes only,
and I have completed form CT600
I claim exemption from tax
Name
E30
Status
E35
Date DD MM YYYY
E40
**----- End of picture text -----**
CT600E(2015) Version 3
HMRC 04/15
Page 1
(R002C) WT6BLYFRBH5AKEGBEH6GTJ5KXISCMHOK
Repayments
**To make a repayment claim for the period covered by these supplementary pages, please register and enrol to use the Charities Online service. See CT600 guide for further information.**
**Put an ‘X’ in the box if during the period covered by these supplementary pages you have over claimed tax.**
**E45**
## Information required
**Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the charity/CASC. Enter the figure included in the charity’s/CASC’S accounts for the period covered by this return.**
## **Non-exempt amounts should be entered on form CT600 in the appropriate boxes.**
|**Type of income**
**Amount**
**Enter total turnover from exempt charitable**
**trading activities**
£
0
0
•
**E50**
**Investment income – exclude any amounts included on**
**form CT600**
£
0
0
•
**E55**
**UK land and buildings – exclude any amounts included**
**on form CT600**
£
0
0
•
**E60**
**Gift Aid – exclude any amounts included on form CT600**
£
0
0
•
**E65**
**From other charities – exclude any amounts included**
**on form CT600**
£
0
0
•
**E70**
**Gifts of shares or securities received**
£
0
0
•
**E75**
**Gifts of real property received**
£
0
0
•
**E80**
**Other sources (not included above)**
£
0
0
•
**E85**
**Total of boxes E50 to E85**
£
0
0
•
**E90**
3
9
7
3
6
3
7
0
8
9
2
6
4
7|**Type of income**
**Amount**
**Enter total turnover from exempt charitable**
**trading activities**
£
0
0
•
**E50**
**Investment income – exclude any amounts included on**
**form CT600**
£
0
0
•
**E55**
**UK land and buildings – exclude any amounts included**
**on form CT600**
£
0
0
•
**E60**
**Gift Aid – exclude any amounts included on form CT600**
£
0
0
•
**E65**
**From other charities – exclude any amounts included**
**on form CT600**
£
0
0
•
**E70**
**Gifts of shares or securities received**
£
0
0
•
**E75**
**Gifts of real property received**
£
0
0
•
**E80**
**Other sources (not included above)**
£
0
0
•
**E85**
**Total of boxes E50 to E85**
£
0
0
•
**E90**
3
9
7
3
6
3
7
0
8
9
2
6
4
7|**Type of income**
**Amount**
**Enter total turnover from exempt charitable**
**trading activities**
£
0
0
•
**E50**
**Investment income – exclude any amounts included on**
**form CT600**
£
0
0
•
**E55**
**UK land and buildings – exclude any amounts included**
**on form CT600**
£
0
0
•
**E60**
**Gift Aid – exclude any amounts included on form CT600**
£
0
0
•
**E65**
**From other charities – exclude any amounts included**
**on form CT600**
£
0
0
•
**E70**
**Gifts of shares or securities received**
£
0
0
•
**E75**
**Gifts of real property received**
£
0
0
•
**E80**
**Other sources (not included above)**
£
0
0
•
**E85**
**Total of boxes E50 to E85**
£
0
0
•
**E90**
3
9
7
3
6
3
7
0
8
9
2
6
4
7|
|---|---|---|
||0|0|
**Enter details of expenditure as shown in the charity’s/CASC’s accounts for the period covered by these supplementary pages**
|**Type of expenditure**
**Amount**
**Trading costs in relation to exempt charitable activities**
**(in box E50)**
£
0
0
•
**E95**
**UK land and buildings costs in relation to exempt**
**charitable activities (in box E60)**
£
0
0
•
**E100**
**All general administration/governance costs**
£
0
0
•
**E105**
**All grants and donations made within the UK**
£
0
0
•
**E110**
**All grants and donations made outside the UK**
£
0
0
•
**E115**
**Other expenditure not included above, or not used in**
**calculating figures entered on the form CT600**
£
0
0
•
**E120**
**Total of boxes E95 to E120**
£
0
0
•
**E125**
3
6
4
5
4
3
6
4
5
4|**Type of expenditure**
**Amount**
**Trading costs in relation to exempt charitable activities**
**(in box E50)**
£
0
0
•
**E95**
**UK land and buildings costs in relation to exempt**
**charitable activities (in box E60)**
£
0
0
•
**E100**
**All general administration/governance costs**
£
0
0
•
**E105**
**All grants and donations made within the UK**
£
0
0
•
**E110**
**All grants and donations made outside the UK**
£
0
0
•
**E115**
**Other expenditure not included above, or not used in**
**calculating figures entered on the form CT600**
£
0
0
•
**E120**
**Total of boxes E95 to E120**
£
0
0
•
**E125**
3
6
4
5
4
3
6
4
5
4|**Type of expenditure**
**Amount**
**Trading costs in relation to exempt charitable activities**
**(in box E50)**
£
0
0
•
**E95**
**UK land and buildings costs in relation to exempt**
**charitable activities (in box E60)**
£
0
0
•
**E100**
**All general administration/governance costs**
£
0
0
•
**E105**
**All grants and donations made within the UK**
£
0
0
•
**E110**
**All grants and donations made outside the UK**
£
0
0
•
**E115**
**Other expenditure not included above, or not used in**
**calculating figures entered on the form CT600**
£
0
0
•
**E120**
**Total of boxes E95 to E120**
£
0
0
•
**E125**
3
6
4
5
4
3
6
4
5
4|
|---|---|---|
||0|0|
CT600E(2015) Version 3
Page 2
HMRC 04/15
(R002C) WT6BLYFRBH5AKEGBEH6GTJ5KXISCMHOK
## Information required
## **Charity/CASC assets**
|**Charity/CASC assets**|**Charity/CASC assets**|**Charity/CASC assets**|**Charity/CASC assets**||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Disposals in period**|||||||||||||**Held at the**|||**end of the period**|||||||||||
|**(total consideration received)**|||||||||||||**(use accounts figures)**||||||||||||||
|**Tangible fixed**
**E130**
£|||||||||||||**E135**|£|||||||||2|2|7|7|
|**assets**|||||||||||||||||||||||||||
|**UK investments**
**E140**
£|||||||||||||**E145**|£||||||||3|6|3|6|4|
|**(excluding**|||||||||||||||||||||||||||
|**controlled companies)**|||||||||||||||||||||||||||
|**Shares in,**
**E150**
£|||||||||||||**E155**|£|||||||||||||
|**and loans to,**|||||||||||||||||||||||||||
|**controlled companies**|||||||||||||||||||||||||||
|**Overseas**
**E160**
£|||||||||||||**E165**|£|||||||||||||
|**investments**|||||||||||||||||||||||||||
|**Loans and non-trade debtors**|||||||||||||**E170**|£|||||||||||||
||||||||||||||||||||||||||||
|**Other current assets**|||||||||||||**E175**|£|||||||1|1|1|3|1|4|
||||||||||||||||||||||||||||
|**Qualifying investments and loans**|||||||||||||**E180**||||||||||||||
|_Applies to charities only. See CT600 Guide_|||||||||||||||||||||||||||
|**Value of any non-qualifying investments and loans**|||||||||||||**E185**|£|||||||||||||
|_Applies to charities only. See CT600 Guide_|||||||||||||||||||||||||||
|**Number of subsidiary or associated companies the charity**|||||||||||||**E190**||||||||||||||
|**controls at the end of the period. Exclude companies that**|||||||||||||||||||||||||||
|**were dormant throughout the period**|||||||||||||||||||||||||||
CT600E(2015) Version 3
HMRC 04/15
Page 3
Nagler Simmons 5 Beaumont Gate
Shenley Hill Radlett WD7 7AR
**RADLETT VILLAGE INSTITUTE**
## **CORPORATION TAX COMPUTATION FOR THE CORPORATION TAX ACCOUNTING PERIOD FROM 1 APRIL 2022 TO 31 MARCH 2023**
|**Contents**||
|---|---|
|Corporation Tax Summary|Page 3|
|Note 1 - Corporation Tax Chargeable|Page 4|
|Note 2 - Trading Profit (Loss)|Page 4|
Page 2
**RADLETT VILLAGE INSTITUTE**
|**CORPORATION TAX COMPUTATION**
**FOR THE CORPORATION TAX ACCOUNTING PERIOD**
**FROM 1 APRIL 2022 TO 31 MARCH 2023**
**(continued...)**
**CORPORATION TAX SUMMARY**
**Note**
**£**
**INCOME**
Net Trading profit
2
0
PROFITS CHARGEABLE TO CORPORATION TAX
**CORPORATION TAX CHARGEABLE**
1
0.00
**NET CORPORATION TAX CHARGEABLE**
**CORPORATION TAX OUTSTANDING**|**£**|
|---|---|
||0|
||0.00|
||NIL|
Page 3
**RADLETT VILLAGE INSTITUTE**
**TAX DISTRICT: 922 FICO**
**TAX REFERENCE: 8948014511**
## **CORPORATION TAX COMPUTATION**
**FOR THE CORPORATION TAX ACCOUNTING PERIOD**
**FROM 1 APRIL 2022 TO 31 MARCH 2023**
**(continued...)**
## **1 CORPORATION TAX CHARGEABLE**
MEMO: THERE ARE NO 51% GROUP COMPANIES
**£** 0.00
## **2 TRADE PROFIT (LOSS)**
**£ £**
Profit per financial statements Net trading profit
-
0
Page 4