1
Registered Charity Number :- 800909
M S INFORMATION & THERAPY CENTRE a Charitable Incorporated Organisation
## TRUSTEES’ REPORT
## AND FINANCIAL STATEMENTS
FOR THE YEAR END 31 December 2024
**M S Information & Therapy Centre 71-75 Frampton Road**
**Gloucester**
## **M S INFORMATION & THERAPY CENTRE**
## **CONTENTS**
## **MS**
FOR THE YEAR ENDED 31 December 2024
TRUSTEES' REPORT ....................................................................................................................................................... 3 INDEPENDENT EXAMINER'S REPORT ....................................................................................................................... 7 STATEMENT OF FINANCIAL ACTIVITIES ................................................................................................................ 9 BALANCE SHEET ......................................................................................................................................................... 10 NOTES TO THE FINANCIAL STATEMENTS ............................................................................................................ 11
**M S INFORMATION & THERAPY CENTRE**
**MS**
**TRUSTEES' REPORT**
FOR THE YEAR ENDED 31 December 2024
The Management Committee present their report and the financial statements for the year ended 31 December 2024.
Reference and Administrative Information
Charity Name: M S Information and Therapy Centre Ltd
Charity registration number: 800909
Company registration number: 2294597
Registered Office: 71-75 Frampton Road, Gloucester GL1 5QB
Trustees
Candida Spedding - Chair (Appointed April 2024, Retired December 2024) Duncan Smitton - Chair (Retired April 2024) Vikki Sewell - Treasurer & Secretary John Prout Steven Hutchinson Nick Speed Paulene Fitchard Taffe Glenys Peat
Staff:
Rachael Mason - Centre Manager Jade Barnes – Deputy Manager
The Company, incorporated under the Companies Act 1985, on 9 September 1988, is Limited by Guarantee and does not have share capital. The registered office is 71-75 Frampton Road, Gloucester GL1 5QB
## Objective
The object for which the Centre was established was and is to aid and improve the condition of those diagnosed with neurological, long term or chronic conditions including Multiple Sclerosis, the area of operation being the Gloucestershire as well as neighbouring counties.
## Public Benefit
The Trustees are satisfied that the Charity's stated objective falls within the category "advancement of health" which is set out in the Charities Act 2011. The Charity meets this objective through the provision of oxygen therapy and other alternative, holistic and self-help therapies principally to people with Multiple Sclerosis but also to other members of the public who seek to obtain benefit from such therapies.
The Trustees have complied with the Charities Act 2011 and their duty to 'have regard' to public benefit guidance provided by the Charity Commission when exercising powers or duties to which the guidance is relevant.
**M S INFORMATION & THERAPY CENTRE**
**MS**
**TRUSTEES' REPORT**
FOR THE YEAR ENDED 31 December 2024
## Principal Activity
The main activity of the Charity continues to be the provision of oxygen therapy and other alternative, holistic and selfhelp therapies which are provided at the charities building in Frampton Road Gloucester. This building enables an extended range of services to be made available for the benefit of members. Apart from the provision of oxygen therapy, the therapies provided are by independent providers and not directly by the Charity.
## Review of Activities
The Centre continues to provide a wide range of therapies to its members. We are pleased to confirm that the charity has provided more.
- 356 Active Members (increase 7.5%)
- 12 Therapists & 11 Oxygen operators & 25 Volunteers
- 18 Different Therapies & Workshops Available
- 4420 Oxygen Therapy Sessions Delivered (increase 6.1%)
- 178 Acupuncture Sessions (increase 8.5%)
- 500 Massage Sessions (increase 77.9%)
- 363 Talking Therapy Participations (decrease 8.3%)
- 61 1:1 Exercise Therapy Sessions (decrease 18.6%)
- 933 Pilates Participations (increase 90% )
## Staff & Volunteers
The Management Committee continue to recognise and appreciate the enthusiasm and commitment of the Centre management team and the help provided by all volunteers is essential and greatly appreciated.
## Financial Review
Trustees alongside the centre manager have updated our vision and mission, as follows:
The Charcot Therapy receives no funds of any description from any statutory body. The Centre is, therefore, dependent on a high level of fundraising, donations and grants, and is particularly grateful for all the fundraising activities carried out to raise funds and to everyone who organises such activities.
The result for the year was a surplus of £7.16. This is due to previous growth of services and maintenance of the building being completed, so a year of settlement.
The Charcot Therapy branding continues to be well received by external stakeholders. We are viewed more as the inclusive charity we are. We have continued to strengthen our relationships with the local statutory bodies along with local and national charities.
The Centre Manager spent much of 2024 working on the strategic and operational planning of the charity, alongside the updating of the policies and procedures to be in line with current guidance. All in addition to raising funds via corporate and grant fundraising and the continued promotion of the Centre with local stakeholders and grant givers.
The Deputy Manager is continuing to be paid by National Lottery Grant funding, which is a restricted fund The charity has, thanks to the ongoing funding and subsequent support offered by the Deputy Manager, been able to continue and diversify services offered both in number but also in offering. She has focused on service delivery and the Centre being a working base for the hospital MS team, specifically the Clinical Nurse Specialist as well as a Parkinsons Clinic in collaboration with Parkinsons UK.
**M S INFORMATION & THERAPY CENTRE**
**MS**
**TRUSTEES' REPORT**
FOR THE YEAR ENDED 31 December 2024
This has been a long-term aim of the management and trustee board, not only does this cement our role within the wider support of individuals navigating neurological and long-term conditions, it enables new stakeholders to visit our Centre who otherwise may not have known of us. Whilst simultaneously enabling our current cohort of members to have seamless access to a health professional. We anticipate this will continue to generate new referrals and those relationships building into 2025.
The trustee board has continued to implement a Centre wide member survey and embarked on another strategy away day. The focus of this was to review the implementation of the strategy plan with the Centre Manager and revise the continued future strategic and operational plan alongside ongoing development. As a result of this, the trustee board has developed a volunteer induction policy and training schedule, designed to support new and existing volunteers into the volunteering role to ensure they are clear on their role and remit.
Trustees have reviewed our Centre wide policy schedule and have continued to partake and complete a varying amount of courses and training including, funding, governance, finance and strategic direction
Mission : The Charcot Therapy Centre is a centre of excellence for people living with or supporting someone with a neurological or long-term condition. We embrace collaborative working with both charities and statutory services Vision : The Charcot Therapy Centre strives to be an informative, inclusive and inviting community hub, delivering unique and alternative therapies in a safe, non clinical, homely and friendly environment. Alongside our dedicated team of therapists we support and encourage individuals in their well being and symptom management to live a good quality of life.
## Reserves Policy
The trustees regularly review and update the reserves policy in line with on-going commitments. The management committee have agreed that the target level of free reserves is 6 months' expenditure, which is £28,375.
The National Lottery payments throughout the year remain restricted funds.
## Future Plans
The centre will continue to deliver the services identified above. In particular, we will:
O To promote the centre to all who would benefit, whilst maintaining ourselves as a centre of excellence supporting our members.
O We will continue to embrace and create accessible clinics within our centre whilst working in collaboration with the NHS, charities and other organisations
O We will continue to focus on corporate and grant fundraising to ensure the sustainability and financial viability of our charity.
O Monitor the maintenance of our Hyperbaric equipment and upkeep of the building to ensure it remains in a state of good repair and remains cost effective.
O We will develop and monitor a staff and volunteer centre wide training programme alongside improving ongoing trustee development. This includes survey reviews from our membership cohort.
**M S INFORMATION & THERAPY CENTRE**
**MS**
**TRUSTEES' REPORT**
## FOR THE YEAR ENDED 31 December 2024
## Small Company Rules
These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008). Statement of Trustee Responsibilities
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements the trustees are required and have fulfilled the requirements to:
- Select suitable accounting policies and apply them consistently.
- State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements.
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report was approved by the trustees on …………….and signed on its behalf :
Vikki Sewell Secretary & Treasurer
Vikki Sewell (Mar 31, 2025 11:36 GMT+1)
**M S INFORMATION & THERAPY CENTRE**
**MS**
**INDEPENDENT EXAMINER'S REPORT**
FOR THE YEAR ENDED 31 December 2024
## **INDEPENDENT EXAMINER’S REPORT TO THE**
## **TRUSTEES’ OF**
## **M S Information and Therapy Centre Ltd**
I report to the trustees on my examination of the accounts of the above charity for the year ended 31[st ] December 2024
## **Responsibilities and basis of the report**
As the charity's trustees, 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 charities’ accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
**M S INFORMATION & THERAPY CENTRE**
**MS**
**INDEPENDENT EXAMINER'S REPORT**
FOR THE YEAR ENDED 31 December 2024
## **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 (other than that disclosed below *) which gives me cause to believe that in, any material respect:
· the accounting records were not kept in accordance with section 130 of the Charities Act; or
· the accounts did not accord with the accounting records; or
· the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities 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.
Mr M Marshall FCCA
Pi Accountancy
## M Marshall
M Marshall (Mar 31, 2025 11:57 GMT+1)
…………………………………
**M S INFORMATION & THERAPY CENTRE**
**MS**
**STATEMENT OF FINANCIAL ACTIVITIES**
FOR THE YEAR ENDED 31 December 2024
|**Recommended**
**categories by activity**
**Notes**
**Incoming resources**
**Income and**
**endowments from:**
Donations and
legacies
2
Other trading
activities
3
Investments
4
**Total**
**Resources expended**
**Expenditure on:**
Raising funds
5
Charitable activities
6
**Total**
**Net**
**income/(expenditure)**
**before investment**
**gains/(losses)**
Reconciliation of
funds:
Total funds brought
forward
**Total funds carried**
**forward**|**Unrestricted**
**funds**
**£**
**Restricted**
**income**
**funds**
**£**
**Total**
**Funds 2024**
**£**
**Total**
**Funds 2023**
**£**
90,628
48,052
138,680
122,295
-
-
-
-
138
-
138
1|
|---|---|
||**90,766**
48,052
138,818
122,296|
||14,608
-
14,608
13,612
116,307
17,250
133,557
129,900|
||**130,915**
**17,250**
148,165
**143,512**|
||**(40,149)**
30,802
**(9,347)**
**(21,216)**
23,548
30,650
54,198
75,414|
||(16,601)
61,452
44,851
54,198|
**M S INFORMATION & THERAPY CENTRE**
**MS**
**BALANCE SHEET**
FOR THE YEAR ENDED 31 December 2024
|**Recommended categories by**
**activity**
**Notes**
Fixed assets
Tangible assets
8
**Total fixed assets**
Current assets
Stocks
Debtors
9
Cash at bank and in hand
10
**Total current assets**
Creditors: amounts falling due
within one year
11
**Net current assets/(liabilities)**
**Total assets less current liabilities**
**Total net assets or liabilities**|**Unrestricted funds**
**£**
**Total Funds 2024**
**£**
**Total Funds 2023**
**£**
10,651
10,651
16,153|
|---|---|
||10,651
10,651
16,153|
||950
950
950
4,826
4,826
4,826
31,183
31,183
33,976
**36,959**
**36,959**
39,752
2,759
2,759
1,707
34,200
**34,200**
38,045|
||44,851
44,851
54,198|
||44,851
44,851
54,198|
The financial statements were approved by the Board on ………. and signed on its behalf by:
## Trustee
Vikki Sewell (Mar 31, 2025 11:36 GMT+1)
**M S INFORMATION & THERAPY CENTRE**
**MS**
**NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 31 December 2024
## **ACCOUNTING POLICIES**
## **Basis of preparation and assessment of going concern**
The financial statements have been prepared under the historical cost convention. The financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102),the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP FRS 102) and the Companies Act 2006.
The charitable company meets the definition of a public benefit entity under FRS 102. The Trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. The financial statements are presented in sterling (£) and are rounded to the nearest £.
## **Income**
Income, excluding donations, is included in the financial statements using the accruals concept. Grants are recognised when the entitlement, certainty and measurement conditions have been met. Donations are included as and when received. Income tax recoverable on gift aided donations is included in the period in which it is received.
Gifts in kind received for resale are recognised when the gift is sold using the sales value. The contribution of volunteers is not included in the Statement of Financial Activities.
## **Expenditure**
The cost of generating funds includes costs of generating voluntary income. Charitable activities costs include expenditure on delivering oxygen therapy.
## **Liabilities**
Liabilities are recognised in the accounts as soon as a present obligation arises from a past event that will probably result in a transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.
## **Fund accounting**
General funds are expendable at the discretion of the Trustees in furtherance of the charity's objects and which have not been designated for other purposes.
In light of the size of the charity, its policy is to build up a reserve of at least one year’s operating costs. Restricted funds contain income which has been received for specific purposes, less the related expenditure against these.
## **Leasing commitments**
Rentals paid under operating leases are charged to the statement of financial activities as incurred.
## **Pensions**
The pension costs represent amounts payable by the charity during the year.
## **Stocks**
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
## **Allocation of support costs**
The only material allocation of support costs is the salary of the only employee of the charity. 25% of their cost is allocated to fundraising and 75% to charitable activities which is thought to be a reasonable allocation reflecting the time spent on these activities.
**M S INFORMATION & THERAPY CENTRE**
**MS**
**NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 31 December 2024
## **Tangible fixed assets**
Tangible fixed assets are included at cost.
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life, an entire year’s depreciations is applied to a financial year regardless as to when the asset was purchased in the year. Rates applied are:
- Oxygen Chamber: 15% straight line
- Fixtures and fittings: 20% straight line
- Computers: 33.3% straight line
Donated assets given for use by the charity are recognised at their market value as incoming resources and within the relevant fixed asset category on the balance sheet when receivable
## **Income from Donations and Legacies**
|**Analysis**
Donation and gifts
General grants provided by
Government/other charities
Restricted Donations &
Legacies
4 In**come from Investments**
**Analysis**
Interest income|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds 2024**
**Total funds 2023**
**£**
**£**
**£**
**£**
**£**
79,726
-
-
79,726
84,413
10,902
-
-
10,902
7,477
-
48,052
-
48,052
30,405|
|---|---|
||90,628
48,052
-
138,680
122,295|
||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds 2024**
**Total funds 2023**
**£**
**£**
**£**
**£**
**£**
138
-
-
138
1|
||138
-
-
138
1|
**M S INFORMATION & THERAPY CENTRE**
**MS**
**NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 31 December 2024
## **5 Expenditure on Raising Funds**
|**Analysis**
Other trading activities
Wages and salaries|**Total funds 2024**
**Total funds 2023**
**£**
**£**
610
1,064
13,998
12,548|
|---|---|
||14,608
13,612|
## **6 Expenditure on Charitable Activities**
|**Analysis**
Charity management &
administration
Charity running cost
Cost of services
Employee costs
Donations
Bank charges
Wages and salaries
Restricted – Rent
Support Costs
**6.1 Operating Costs**
**Operating leases – Land and Buildings**
**Depreciation of fixed assets**
**7 Support Costs**
**Analysis**
**Governance Costs**
Independent examiners fees||**Total funds 2024**
**Total funds 2023**
**£**
**£**
7,686
1,508
49,347
50,303
11,010
10,911
3,796
2,246
1,033
264
-
54
41,996
37,642
17,250
17,250
1,439
1,545|
|---|---|---|
|||133,557
121,723|
|||**2024 2023**
**£**
**17,250**
**17,250**
**5,969**
**8,177**
**Total funds 2024**
**Total funds 2023**
**£**
**£**
1,439
1,545|
|||**1,439**
**1,545**|
**M S INFORMATION & THERAPY CENTRE**
**MS**
**NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 31 December 2024
## **8 Tangible Fixed Assets**
## **8.1 Cost or valuation**
|At 01 January 2024
Additions
Disposals
Revaluations
Transfers
At 31 December 2024|**Plant & Machinery**
**Fixtures & Fittings**
**Computer Equipment**
**£**
**£**
**£**
39,183
45,659
2,049
-
-
467
-
-
-
-
-
-
-
-
-|
|---|---|
||39,183
45,659
2,516|
## **8.2 Amortisation and impairments**
|At 01 January 2024
Depreciation charges
Disposals
Revaluations
Transfers
At 31 December 2024
**8.3 Net book value**
At 01 January 2024
At 31 December 2024|**Plant & Machinery**
**Fixtures & Fittings**
**Computer Equipment**
**£**
**£**
**£**
25,047
44,018
1,673
3,995
1,538
436
-
-
-
-
-
-
-
-
-|
|---|---|
||29,042
45,556
2,109|
||**Plant & Machinery**
**Fixtures & Fittings**
**Computer Equipment**
**£**
**£**
**£**
14,136
1,641
376|
||10,141
103
407|
## **9 Debtors: Amounts falling due within one year**
|**Total funds**|**2024**|**Total funds**|**2023**|
|---|---|---|---|
|**£**||**£**||
|4,826||4,826||
Prepayments & accrued income
**M S INFORMATION & THERAPY CENTRE**
**MS**
**NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 31 December 2024
## **10 Cash at bank and in hand**
||**Total funds**|**2024**|**Total funds 2023**|
|---|---|---|---|
||**£**||**£**|
|Cash at bank and on hand|31,183||33,972|
|Other|-||4|
||31,183||33,976|
|**11 Creditors: Amounts falling due within one year**||||
||**Total**|**funds 2024**|**Total funds 2023**|
|||**£**|**£**|
|Trade creditors||-|222|
|Accruals and deferred income||2,030|798|
|Taxation and social security||729|687|
|||2,759|1,707|
## **11 Creditors: Amounts falling due within one year**
## **12 Charity funds**
## **12.1 Details of material funds held and movements during the CURRENT reporting period**
|**Fund names**
**Unrestricted funds**
**General Fund**
**Restricted income**
**funds**
**Restricted Funds**
**Total**|**Fund balances**
**brought**
**forward**
**Income**
**Expenditure**
**Transfers**
**Gains and**
**losses**
**Fund balances**
**carried**
**forward**
**£**
**£**
**£**
**£**
**£**
**£**
23,548
90,766
(130,915)
-
-
(16,601)
30,650
48,052
(17,250)
-
-
61,452|
|---|---|
||54,198
138,818
(148,165)
-
-
44,851|
**Company Tax Return CT600 (2024) Version 3**
**for accounting periods starting on or after 1 April 2015**
## **Your Company Tax Return**
If we send the company a ‘Notice’ to deliver a Company Tax Return it has to comply by the filing date or we charge a penalty, even if there is no tax to pay.
A return includes a Company Tax Return form, any supplementary pages, accounts, computations and any relevant information. The CT600 Guide tells you how the return must be formatted and delivered. It contains general information you may need to deliver your return, links to more detailed advice and box-by-box guidance for this form and the supplementary pages. The forms in the CT600 series set out the information we need and provide a standard format for calculations.
## Company information
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|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**1 **|**Company name**|M S INFORMATION & THERAPY CENTRE LTD.||||||||||||
|||||||||||||||
|**2 **|**Company registration number**||||0|2|2|9|4|5|9|7||
|||||||||||||||
|**3 **|**Tax reference**||6|2|8|3|0|0|4|0|4|1||
|||||||||||||||
|**4 **|**Type of company**|||||||||||0||
|||||||||||||||
## Northern Ireland (NI)
**Put an ‘X’ in the appropriate boxes below 5 NI trading activity 6 SME 7 NI employer 8 Special circumstances**
## About this return
**This is the tax return for the company named above, for the period below 30 from** DD MM YYYY **35 to** DD MM YYYY 0 1 0 1 2 0 2 4 3 1 1 2 2 0 2 4 **Put an ‘X’ in the appropriate boxes below 40 A repayment is due for this return period 45 Claim or relief affecting an earlier period 50 Making more than one return for this company now 55 This return contains estimated figures 60 Company part of a group that is not small 65 Notice of disclosable avoidance schemes Transfer pricing 70 Compensating adjustment claimed 75 Company qualifies for SME exemption**
CT600(2024) Version 3
HMRC 04/24
Page 1
About this return – continued
**Accounts and computations**
- **80 I attach accounts and computations for the period to which this return relates**
X
- **85 I attach accounts and computations for a different period**
- **90 If you’re not attaching the accounts and computations, explain why**
**Supplementary pages enclosed**
- **95 Loans and arrangements to participators by close companies** – form CT600A
- **100 Controlled foreign companies, foreign permanent establishment exemptions, hybrid and other mismatches** – form CT600B
- **105 Group and consortium** – form CT600C
- **110 Insurance** – form CT600D
- **115 Charities and Community Amateur Sports Clubs (CASCs)** – form CT600E X
- **120 Tonnage tax** – form CT600F
- **125 Northern Ireland** – form CT600G
- **130 Cross-border royalties** – form CT600H
- **135 Supplementary charge in respect of ring fence trades** – form CT600I
- **140 Disclosure of Tax Avoidance Schemes** – form CT600J
- **141 Restitution tax** – form CT600K
- **142 Research and Development** – form CT600L
- **143 Freeports and Investment Zones** – form CT600M
- **144 Residential Property Developer Tax (RPDT)** – form CT600N
## **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(2024) Version 3
Page 2
HMRC 04/24
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(2024) Version 3
HMRC 04/24
Page 3
Deductions and Reliefs – continued
|**263 Carried forward non-trade deficits from loan relationships**
**and derivative contracts (financial instruments)**
£
0
0
•
**265 Non-trading losses on intangible fixed assets**
£
0
0
•
**275 Total trading losses of this or a later accounting period**
£
0
0
•
**280 Put an ‘X’ in box 280 if amounts carried back from later**
**accounting periods are included in box 275**
**285 Trading losses carried forward and claimed against total profits**£
0
0
•
**290 Non-trade capital allowances**
£
0
0
•
**295 Total of deductions and reliefs**
**–**total of boxes 240 to 275, 285 and 290
£
0
0
•
**300 Profits before qualifying donations and group relief**
**–** box 235 minus box 295
£
0
0
•
**305 Qualifying donations**
£
0
0
•
**310 Group relief**
£
0
0
•
**312 Group relief for carried forward losses**
£
0
0
•
**315 Profits chargeable to Corporation Tax**
**–**box 300 minus boxes 305, 310 and 312
£
0
0
•
**320 Ring fence profits included**
£
0
0
•
**325 Northern Ireland profits included**
£
0
0
•|**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
•|**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|
## 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 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
**----- End of picture text -----**
CT600(2024) Version 3
HMRC 04/24
Page 4
Tax calculation – continued
|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Corporation Tax**– total of boxes 345, 360, 375, 395, 410 and 425|**430**|£||||||||||||•||||
|||||||||||||||||||
|**Marginal relief**|**435**|£||||||||||||•||||
|||||||||||||||||||
|**Corporation Tax chargeable**– box 430 minus box 435|**440**|£||||||||||||•||||
|||||||||||||||||||
## Reliefs and deductions in terms of tax
|**445 Community Investment Tax Relief**
£
•
**450 Double Taxation Relief**
£
•
**455 Put an ‘X’ in box 455 if box 450 includes an underlying**
**rate relief claim**
**460 Put an ‘X’ in box 460 if box 450 includes an amount carried**
**back from a later period**
**465 Advance Corporation Tax**
£
•
**470 Total reliefs and deduction in terms of tax**
– total of boxes 445, 450 and 465
£
•|£||||||||||||•|||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
## Coronavirus support schemes and overpayments (see CT600 Guide for definitions)
|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**471 **|**Coronavirus Job Retention Scheme (CJRS) received**|£||||||||||||•||||
|||||||||||||||||||
|**472 **|**CJRS entitlement**|£||||||||||||•||||
|||||||||||||||||||
|**473 **|**CJRS overpayment already assessed or voluntary disclosed**|£||||||||||||•||||
|||||||||||||||||||
|**474 **|**Other coronavirus overpayments**|£||||||||||||•||||
|||||||||||||||||||
## Energy levies
|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**986 **|**Energy (Oil and Gas) Profits Levy (EOGPL) amounts liable**|£||||||||||||•|0|0||
|||||||||||||||||||
|**987 **|**Electricity Generator Levy (EGL) exceptional generation receipts**|£||||||||||||•|0|0||
|||||||||||||||||||
|Calculation of tax outstanding or overpaid||||||||||||||||||
|||||||||||||||||||
|**475 **|**Net Corporation Tax liability – **box 440 minus box 470|£||||||||||||•||||
|||||||||||||||||||
|**480 **|**Tax payable on loans and arrangements to participators**|£||||||||||||•||||
|**485 **|**Put an ‘X’ in box 485 if you completed box A70 in the**
**supplementary pages CT600A**|||||||||||||||||
|**490 **|**Controlled Foreign Companies (CFC) tax payable**|£||||||||||||•||||
|||||||||||||||||||
|**495 **|**Bank levy payable**|£||||||||||||•||||
|||||||||||||||||||
|**496 **|**Bank surcharge payable**|£||||||||||||•||||
|||||||||||||||||||
|**497 **|**Residential Property Developer Tax (RPDT) payable**|£||||||||||||•||||
|||||||||||||||||||
CT600(2024) Version 3
HMRC 04/24
Page 5
Calculation of tax outstanding or overpaid – continued
|**500 CFC tax, bank levy, bank surcharge and RPDT payable**
£
•
**–**total of boxes 490, 495, 496 and 497
**501 EOGPL payable**
£
•
**502 EGL payable**
£
•
**505 Supplementary charge (ring fence trades) payable**
£
•
**510 Tax chargeable**
**_–_**total of boxes 475, 480, 500, 501, 502 and 505
£
•
**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**
£
•
|£||||||||||||•|||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||£||||||||||||•|||
- **528 Self-assessment of tax payable –** total of boxes 525, 526 and 527
## Tax reconciliation
|**530**|**Research and Development credit**|£||||||||||||•|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||||||||||
|**535**|**(Not currently used)**|£||||||||||||•|
||||||||||||||||
|**540**|**Creatives tax credit**|£||||||||||||•|
||||||||||||||||
|**545 **|**Total of Research and Development credit**|£||||||||||||•|
||**and creative tax credit –**total box 530 to 540||||||||||||||
|**550**|**Land remediation tax credit**|£||||||||||||•|
||||||||||||||||
|**555**|**Life assurance company tax credit**|£||||||||||||•|
||||||||||||||||
|**560 **|**Total land remediation and life assurance company tax credit**|£||||||||||||•|
||**–**total box 550 and 555||||||||||||||
|**565 **|**Capital allowances first-year tax credit**|£||||||||||||•|
||||||||||||||||
|**570 **|**Surplus Research and Development credits or**|£||||||||||||•|
||**creative tax credit payable –**box 545 minus box 525||||||||||||||
|**575 **|**Land remediation or life assurance company tax credit payable**
**–**total of boxes 545 and 560 minus boxes 525 and 570|£||||||||||||•|
CT600(2024) Version 3
HMRC 04/24
Page 6
## 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
**----- Start of picture text -----**
620 Franked investment income/Exempt ABGH distributions £ • 0 0
625 Number of 51% group companies
Put an ‘X’ in the relevant boxes, if in the period, the company:
630 should have made (whether it has or not) instalment payments as a large company
under the Corporation Tax (Instalment Payments) Regulations
631 should have made (whether it has or not) instalment payments as a very large company
under the Corporation Tax (Instalment Payments) Regulations
635 is within a group payments arrangement for the period
640 has written down or sold intangible assets
645 has made cross-border royalty payments
647 Eat Out to Help Out Scheme: reimbursed discounts £ • 0 0
included as taxable income
**----- End of picture text -----**
CT600(2024) Version 3
HMRC 04/24
Page 7
## **Information about enhanced expenditure and tax reliefs**
## Research and Development (R&D) or creative enhanced expenditure and tax reliefs
||**650 **|**Put an ‘X’ in box 650 if the claim is made by a small or medium-sized**
**enterprise (SME), including a SME subcontractor to a large company**|**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 qualifying expenditure and/or additional deduction**|£||||||||||||•|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||
||||||||||||||||||||
**Information about capital allowances and balancing charges/disposal values** 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**|£||||||||||||||||||||||||||
|**Full expensing**|**688**|£||||||||||||**689**|£|||||||||||||
|**Machinery and plant**
**– super-deduction**|
**691**|£||||||||||||**692**|£|||||||||||||
|**Machinery and plant**
**– special rate allowance**|
**693**|£||||||||||||**694**|£|||||||||||||
|**Machinery and plant**
**– special rate pool**|
**695**|£||||||||||||**700**|£|||||||||||||
|**Machinery and plant**
**– main pool**|
**705**|£||||||||||||**710**|£|||||||||||||
|**Structures and**
**buildings**|**711**|£||||||||||||||||||||||||||
|**Business premises**
**renovation**|**715**|£||||||||||||**720**|£|||||||||||||
|**Other allowances**
**and charges**|**725**|£||||||||||||**730**|£|||||||||||||
CT600(2024) Version 3
Page 8
HMRC 04/24
## Allowances and charges in the calculation of trading profits and losses – continued
||**Capital allowances**|**Capital allowances**|**Capital allowances**|**Capital allowances**|**Capital allowances**|||||||||**Disposal**|**Disposal**|**value**|**value**|||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Electric**
**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**|£||||||||||||||||||||||||||
|**Full expensing**|**733**|£||||||||||||**734**|£|||||||||||||
|**Business premises**
**renovation**|**740**|£||||||||||||**745**|£|||||||||||||
|**Machinery and plant**
**– super-deduction**|**741**|£||||||||||||**742**|£|||||||||||||
|**Machinery and plant**
**– special rate allowance**|
**743**|£||||||||||||**744**|£|||||||||||||
|**Other allowances**
**and charges**|**750**|£||||||||||||**755**|£|||||||||||||
||**Capital allowances**|||||||||||||**Disposal**||**value**||||||||||||
|**Electric**
**charge-points**|**737**|£||||||||||||**738**|£|||||||||||||
|**Enterprise zones**|**746**|£||||||||||||**747**|£|||||||||||||
|**Zero emissions**
**goods vehicles**|**748**|£||||||||||||**749**|£|||||||||||||
|**Zero emissions**|**751**|£||||||||||||**752**|£|||||||||||||
|**cars**||||||||||||||||||||||||||||
CT600(2024) Version 3
Page 9
HMRC 04/24
Qualifying expenditure
|**760 Machinery and plant on which first**
**year allowance is claimed**
£
0
0
•
**765 Designated environmentally friendly**
**machinery and plant**
£
0
0
•
**770 Machinery and plant on long-life**
**assets and integral features**
£
0
0
•
**771 Structures and buildings**
£
0
0
•
**772 Machinery and plant**
**– super-deduction**
£
0
0
•
**773 Machinery and plant**
**– special rate allowance**
£
0
0
•
**775 Other machinery and plant**
£
0
0
•|0|0|
|---|---|---|
||0|0|
## **Losses, deficits and excess amounts** Amount arising
||**Amount**|**Amount**||||||||||||**Maximum available**|**Maximum available**|**Maximum available**|**Maximum available**|**Maximum available**|**for surrender**|**for surrender**|**for surrender**|**for surrender**||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||||||**as group relief**||||||||||||||
|**Losses of trades**
**carried on wholly**|**780**|£||||||||||||**785**|£|||||||||||||
|**or partly in the UK**
**Losses of trades**|**790**|£||||||||||||||||||||||||||
|**carried on wholly**||||||||||||||||||||||||||||
|**outside the UK**||||||||||||||||||||||||||||
|**Non-trade deficits**|**795**|£||||||||||||**800**|£|||||||||||||
|**on loan relationships**||||||||||||||||||||||||||||
|**and derivative contracts**||||||||||||||||||||||||||||
|**UK property**
**business losses**|**805**|£||||||||||||**810**|£|||||||||||||
|**Overseas property**
**business losses**|**815**|£||||||||||||||||||||||||||
|**Losses from**
**miscellaneous**|**820**|£||||||||||||||||||||||||||
|**transactions**||||||||||||||||||||||||||||
|**Capital losses**|**825**|£||||||||||||||||||||||||||
|**Non-trading losses on**
**intangible fixed assets**|**830**|£||||||||||||**835**|£|||||||||||||
## Excess amounts
**Amount Maximum available for surrender as group relief Non-trade capital 840** £ **allowances Qualifying donations 845** £ **Management expenses 850** £ **855** £
CT600(2024) Version 3
Page 10
HMRC 04/24
**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**|**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(2024) Version 3
HMRC 04/24
Page 11
## Bank details (for a person to whom a repayment is to be made)
**920 Name of bank or building society**
**925 Branch sort code**
**930 Account number 935 Name of account**
**940 Building society reference**
## Payments to a person other than the company
**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**
VIKKI SEWELL
Vikki Sewell (Mar 31, 2025 11:36 GMT+1)
**980 Date** DD MM YYYY 2 5 0 3 2 0 2 5 **985 Status** Director
CT600(2024) Version 3
Page 12
HMRC 04/24
**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 M S INFORMATION & THERAPY CENTRE LTD.
(name of charity or CASC)
E2 Tax reference
6 2 8 3 0 0 4 0 4 1
Period covered by this supplementary page (cannot exceed 12 months)
E3 from DD MM YYYY
0 1 0 1 2 0 2 4
E4 to DD MM YYYY 3 1 1 2 2 0 2 4
Claims to exemption ( this section should be completed in all cases)
Charity/CASC repayment reference E5 XT26968
Charity Commission registration number, or E10 800909
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 X
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
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**|**Type of income**
**Amount**|**Type of income**
**Amount**|||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Enter total turnover from exempt charitable**
**trading activities**|**E50**|£|||||||||||||•|0|0||
|**Investment income – exclude any amounts included on**
**form CT600**|**E55**|£|||||||||||||•|0|0||
|**UK land and buildings – exclude any amounts included**
**on form CT600**|**E60**|£|||||||||||||•|0|0||
|**Gift Aid – exclude any amounts included on form CT600**|**E65**|£|||||||||||||•|0|0||
|**From other charities – exclude any amounts included**
**on form CT600**|**E70**|£|||||||||||||•|0|0||
|**Gifts of shares or securities received**|**E75**|£|||||||||||||•|0|0||
||||||||||||||||||||
|**Gifts of real property received**|**E80**|£|||||||||||||•|0|0||
||||||||||||||||||||
|**Other sources (not included above)**|**E85**|£|||||||||||||•|0|0||
||||||||||||||||||||
|**Total of boxes E50 to E85**|**E90**|£|||||||||||||•|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**|**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**|**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**|
|---|---|---|
||0|0|
CT600E(2015) Version 3
Page 2
HMRC 04/15
Information required
## **Charity/CASC assets**
|**Charity/CASC assets**|**Charity/CASC assets**|**Charity/CASC assets**|**Charity/CASC assets**|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Disposals in period**|||||||||||||**Held at the**|||**end of the period**||||||
|**(total consideration received)**|||||||||||||**(use accounts figures)**|||||||||
|**Tangible fixed**
**E130**
£|||||||||||||**E135**|£||||||||
|**assets**||||||||||||||||||||||
|**UK investments**
**E140**
£|||||||||||||**E145**|£||||||||
|**(excluding**||||||||||||||||||||||
|**controlled companies)**||||||||||||||||||||||
|**Shares in,**
**E150**
£|||||||||||||**E155**|£||||||||
|**and loans to,**||||||||||||||||||||||
|**controlled companies**||||||||||||||||||||||
|**Overseas**
**E160**
£|||||||||||||**E165**|£||||||||
|**investments**||||||||||||||||||||||
|**Loans and non-trade debtors**|||||||||||||**E170**|£||||||||
|||||||||||||||||||||||
|**Other current assets**|||||||||||||**E175**|£||||||||
|||||||||||||||||||||||
|**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
**Company Name:** M S INFORMATION & THERAPY CENTRE LTD. **Tax District:** 623 **Tax Reference:** 6283004041 **Accounting period:** from 01 January 2024 to 31 December 2024 **Return for period:** from 01 January 2024 to 31 December 2024
## **1. Trading and Professional Profits Summary**
|**Trading and Professional Profits Summary**|||
|---|---|---|
|£
Net Profit Per Accounts
Adjusted profit for the period
Profit chargeable to corporation tax profits|£
0.00|£|
|||0.00|
||0.00||
|||0.00|
|||0.00|
1 of 2
0.00
## **2. Corporation Tax Computation**
## **Deductions and reliefs:**
**Total profits chargeable to corporation tax**
2 of 2
## M S INFORMATION THERAPY CENTRE
## LTD_CT600
## Final Audit Report
2025-03-31
Created: 2025-03-31 By: Pi Accountancy (office@pi-accountancy.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAXUsyc0qhkMtWtFZU4Enaw9iWekcCKQVb
## "M S INFORMATION THERAPY CENTRE LTD_CT600" History
## Document created by Pi Accountancy (office@pi-accountancy.co.uk)
2025-03-31 - 09:33:21 GMT- IP address: 5.2.113.46
## Document emailed to secretary@thecharcot.org.uk for signature
2025-03-31 - 09:38:17 GMT
- Email viewed by secretary@thecharcot.org.uk
2025-03-31 - 10:29:05 GMT- IP address: 94.7.25.9
- Signer secretary@thecharcot.org.uk entered name at signing as Vikki Sewell
2025-03-31 - 10:36:03 GMT- IP address: 94.7.25.9
- Document e-signed by Vikki Sewell (secretary@thecharcot.org.uk)
Signature Date: 2025-03-31 - 10:36:05 GMT - Time Source: server- IP address: 94.7.25.9
## Document emailed to matthew@pi-accountancy.co.uk for signature
2025-03-31 - 10:36:08 GMT
## Email viewed by matthew@pi-accountancy.co.uk
2025-03-31 - 10:56:53 GMT- IP address: 5.2.113.46
- Signer matthew@pi-accountancy.co.uk entered name at signing as M Marshall
2025-03-31 - 10:57:28 GMT- IP address: 5.2.113.46
## Document e-signed by M Marshall (matthew@pi-accountancy.co.uk)
Signature Date: 2025-03-31 - 10:57:30 GMT - Time Source: server- IP address: 5.2.113.46
- Agreement completed.
2025-03-31 - 10:57:30 GMT