## **Report of the trustees and** ## **Financial Statements for the Year Ended** ## **31 October 2025** ## **For** **iCare** 1 ## **iCare** ## **Contents of the Financial Statements For the Year Ended 31 October 2025** ||**Page**| |---|---| |**Charity Information**|3| |**Report of the Trustees**|4| |**Statement of Financial Activities**|5| |**Balance Sheet**|6| |**Notes to the Financial Statements**|7| |**Report of the Independent Examiner**|8| 2 ## **iCare** ## **Charity Information For the Year Ended 31 October 2025** **Board Members:** Saqib Rehman - Trustee Azeem Munir - Trustee Rumana Ahmad - Trustee **Bankers** HSBC 2 Buchanan Street Glasgow G1 3LB **Registered Office** 1 Millfield Meadows Erskine Renfrewshire PA8 6HQ **Registered Number** SC046909 (Scotland) **Independent Examiner** Stratus Consultants Ltd 2nd Floor 95-107 Lancefield Street Glasgow G3 8HZ 3 **iCare Registered Number:** **SC046909** **Report of the Trustess** The trustees present their report with the financial statements of the charity for the year ended 31 October 2025. ## **Governance** The organisation is a registered Scottish charity and the purposes and administration arrangements are set out in the consitution. ## **Legal Status and Governance** iCare is a Scottish registered charity. iCare has a board of Trustees who meet regularly and are responsible for the strategic directon and policy of the charity. Objects and Activities The Aims of iCare is to: - 1) To provide Aid and relief to those in need as a result of poverty, war and famine. 2) Benefits and services will be provided by firstly engaging in fund raising activities and utilising these funds to provide food, clothing, basic necessities, and shelter to needy persons. ## **Financial Report** The results for the year are set out in the attached statement of financial activities. Income for the year amounted to £11,683. Total expenditure amounted to £13,563 which has resulted in a loss of £1,880. ## **Responsibilities of the Board of Trustees in Relation to the Financial Statements** Charity law requires the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the year and of its surplus of deficit for the financial year then ended. In doing so the Trustees are required to: - Select suitable accounting policies and then apply them consistently - Make judgements and estimates that are reasonable and prudent and - Prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue in business To time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The trustees 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. ## **Members of the Board of Trustees** In accordance with charities law, as the charities trustees we certify that: - So far as we are aware, there is no relevant audit information of which the charities auditors are unaware; and - As the trustees of the charity we have taken all reasonable steps that we ought to have taken in order to make ourselves aware of any relevant audit information and to establish that the charity's auditors are aware of this information. ## ON BEHALF OF THE BOARD: Date: 16th August 2026 4 ## **iCare** ## **Statement of the Financial Activities for the year ended 31 October 2025** |Notes
**Incoming Resources**
**_Incoming resources from generated funds_**
**_Voluntary Income_**
Donations
**_Total incoming Resources_**
**Resources Expended**
Charitable Activities
Accountancy
2025
**_Total resources expended_**
**Net movement in funds**
**Total funds brought forward**
**Total funds carried forward**|**Unrestricted**
**Funds**
Restricted
Funds
Total
Funds
Total
Funds
**2025**
2025
2025
2024
**£**
£
£
£
**11,683**
11,683
80,167| |---|---| ||**11,683**
**11,683**
**80,167**| ||**13,203**
13,203
92,603
**360**
360| ||**13,563**
**13,563**
**92,603**| ||**(1,880)**
(1,880)
(12,436)
**3,137**
3,137
15,573| ||**1,257**
1,257
3,137| 5 ## **iCare Registered Number: Balance Sheet as at 31 October 2025** ## **SC046909** |Notes
**CURRENT ASSETS**
Cash at bank and in hand
**CURRENT LIABILITIES**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**RESERVES**
Unrestricted Fund
5
**Total Funds**|**2025**
**£**
1,617
**(360)**
**1,257**
**1,257**
**1,257**|2024
£
3,137| |---|---|---| |||| |||**3,137**| |||3,137| |||**3,137**| The financial statements were approved by the Trustee on 16th August 2026 and were signed by: 6 **iCare** **Notes to the Financial Statements for the year ended 31 October 2025** ## **1 ACCOUNTING POLICIES** ## _**Basis of preparation**_ These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2025 and the Charities Accounts (Scotland) Regulations 2006 (as amended) ## _**Nature and purpose of funds**_ Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the object of the charity. The trustees maintain a single unrestricted fund for the day-to-day running of the charity. ## **2 Charitable Activities** |Bank Charges
Charitable Doantions
Accountancy
**3 TAXATION**
**Analysis of the tax charge**
No liability to UK corporation tax arose on ordinary activities for the year.
**4 Restricted Funds**
Surplus (Deficit) for the Year
Transfer between funds
At 31 October 2025
**5 Restricted Funds**
At 1 November 2024
Surplus (Deficit) for the Year
Transfer between funds
At 31 October 2025|**Unrestricted**
**£**
45
13,158
360
13,563|**Restricted**
**£**|**2025**
**£**
45
13,158
360
13,563|**2024**
**£**
77
92,526| |---|---|---|---|---| |||||92,603| |||||| |||||**2025**
**£**| |||||| |||||**2025**
**£**
3,137
(1,880)| |||||1,257| 7 ## **iCare** ## **Report of the Independent Examiner to the Trustees of iCare** I report on the financial statements for the year ended 31 October 2025 which are set out on pages 1 to 7. ## **Responsibilities of the trustees and the independent examiner** The trustees are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The trustees consider that the audit requirement of the Regulation 10 (l) (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under Section 44 (1) (c) of the Act and to state whether particular matters have come to my attention. ## **Basis of Independent Examiner's Statement** My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items of disclosure in the financial statements and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently, I do not express an audit opinion on the view given by the financial statements. ## **Independent Examiner's Statement** In the course of my examination, no matter has come to my attention: I. Which gives me a reasonable cause that in any material aspect the requirements: • to keep accounting records in accordance with Section 44 (l) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulation, and • to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial records to be reached. Parvase Majeed BA FCCA Stratus Consultants Limited 2nd Floor 95-107 Lancefield Street Glasgow G3 8HZ 17th August 2026 8 ## **HM Revenue & Customs** ## **for accounting periods starting on or after 1 April 2015** This is a copy of the information that will be transmitted to the HM Revenue & Customs once authorised by you. The copy includes all completed supplementary pages & attachments. Before transmitting the return (or amendment) information to HM Revenue & Customs using the Company tax return Online Service, your tax adviser must provide you with a copy of your tax return (or amended tax return) information for you to declare that the information is correct and complete to the best of your knowledge and belief and approve submission to HM Revenue & Customs. If you give false information or conceal any part of your income or chargeable gains you may be liable to financial penalties. It is recommended that you retain a copy of the Tax Return (or amended tax return information) transmitted to HMRC. ## **The HM Revenue & Customs IRmark number** The HM Revenue & Customs IRmark number assigned to your tax return information is: ORJMMR3YAPPHB6CLSAFATGXEA3NVLDJC This number appears on each page of this copy, which is consecutively numbered. The following details comprise the information to be sent electronically. Company name: iCare Company reference (TR): 9671719790 Where your Tax Return (or amended Tax Return) contains a claim for a repayment and you require the repayment to be sent to your bank, building society or other nominee or, you have nominated a charity to receive all or part of your repayment, the relevant question within the return (or amended return) must be completed. Please note the receipt of these nomination details included with the other return information received using the Online Service will be taken to be your formal approval to such a nomination for repayment purposes. Company Tax Return Printed using - Andica CT600 "IR ORJMMR3YAPPHB6CLSAFATGXEA3NVLDJC Mark:" Page :1 **Company Tax Return CT600 (2025) Version 3** **HM Revenue & Customs** **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**|**iCare**|||| ||||||| |**2**|**Company registration number**||**SC046909**||| ||||||| |**3**|**Tax reference**||**6239671719790**||| ||||||| |**4**|**Type of company**|||**8**|| ||||||| ||||||| IR Mark: ORJMMR3YAPPHB6CLSAFATGXEA3NVLDJC Printed using - Andica CT600 Page 1 Northern Ireland (This section is currently not in use ) ||||||||| |---|---|---|---|---|---|---|---| |**Put an�X�in the appropriate box(es) below**|||||||| ||||||||| |**5**|**NI trading activity**|||**6**|**SME**||| ||||||||| |**7**|**NI employer**|||**8**|**Special circumstances**||| ||||||||| ## About this return ||||||||| |---|---|---|---|---|---|---|---| |**This is the above company's return for the period**|||||||| ||||||||| |**30**|**From**|_DD MM YYYY_
**35**
**To**
_DD MM YYYY_|||||| ||||||||| |||**01/11/2024**||**31/10/2025**|||| ||||||||| |**Put an 'X' in the appropriate box(es) 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**||||||| ||||||||| |**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**||||||| ||||||||| IR Mark: ORJMMR3YAPPHB6CLSAFATGXEA3NVLDJC Printed using - Andica CT600 Page 2 About this return continued ||||| |---|---|---|---| |**90**|**If you are not attaching the accounts and computations, say why not**||| ||||| ||**PDF accounts attached with explanation**||| ||**Supplementary pages enclosed**||| ||||| |**95**|**Loans and arrangements to participators by close companies�form CT600A**||| ||||| |**100**|**Controlled foreign companies and 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 (**This section is currently not in use**)**||| ||||| |**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 - form CT600N**||| ||||| |**96**|**Creative Industries - form CT600P (**This section is currently not in use**)**||| ||||| ## **Tax calculation** |Turnover|Turnover|Turnover|||| |---|---|---|---|---|---| ||||||| |**145**|**Total turnover from trade**|£|||| ||||||| |**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_|||||| ||||||| IR Mark: ORJMMR3YAPPHB6CLSAFATGXEA3NVLDJC Printed using - Andica CT600 Page 3 Income ||||||| |---|---|---|---|---|---| |**155**|**Trading profits**|£|||| ||||||| |**160**|**Trading losses brought forward set against trading profits**|£|||| ||||||| |**165**|**Net trading profits**
_- box 155 minus box 160_|£|||| ||||||| |**170**|**Bank, building society or other interest, and profits**|£|||| |**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**|||||| ||||||| |**175**|**Annual payments not otherwise charged to Corporation Tax**|£|||| |**and from which Income Tax has not been deducted**|||||| ||||||| ## Income |||||| |---|---|---|---|---| |**180**|**Non-exempt dividends or distributions from**|£||| |**non�UK resident companies**||||| |||||| |**185**|**Income from which Income Tax has been deducted**|£||| |||||| |**190**|**Income from a property business**|£||| |||||| |**195**|**Non-trading gains on intangible fixed assets**|£||| |||||| |**200**|**Tonnage Tax profits**|£||| |||||| |**205**|**Income not falling under any other heading**|£||| |||||| ## Chargeable gains |||||| |---|---|---|---|---| |**210**|**Gross chargeable gains**|£||| |||||| |**215**|**Allowable losses including losses brought forward**|£||| |||||| |**220**|**Net chargeable gains**
_- box 210 minus box 215_|£||| |||||| ## Profits before deductions and reliefs |||||| |---|---|---|---|---| |**225**|**Losses brought forward against certain investment income**|£||| |||||| |**230**|**Non-trade deficits on loan relationships (including interest)**|£||| |**and derivative contracts (financial instruments)**||||| |**brought forward set against non-trading profits**||||| |||||| |**235**|**Profits before other deductions and reliefs**
_- net sum of_|£||| |_boxes 165 to 205 and 220 minus sum of boxes 225 and 230_||||| |||||| IR Mark: ORJMMR3YAPPHB6CLSAFATGXEA3NVLDJC Printed using - Andica CT600 Page 4 |Deductions and reliefs|Deductions and reliefs||||| |---|---|---|---|---|---| |**240**|**Losses on unquoted shares**|£|||| ||||||| |**245**|**Management expenses**|£|||| ||||||| |**250**|**UK property business losses for this or previous**|£|||| |**accounting period**|||||| ||||||| |**255**|**Capital allowances for the purposes of management**|£|||| |**of the business**|||||| ||||||| |**260**|**Non-trade deficits for this accounting period from loan**|£|||| |**relationships and derivative contracts (financial instruments)**|||||| ||||||| |**263**|**Carried-forward non-trade deficits from loan**|£|||| |**relationships and derivative contracts (financial instruments)**|||||| |Deductions and Reliefs|||||| ||||||| |**265**|**Non-trading losses on intangible fixed assets**|£|||| ||||||| |**275**|**Total trading losses of this or a later accounting period**|£|||| ||||||| |**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**|£|||| ||||||| |**290**|**Non-trade capital allowances**|£|||| ||||||| |**295**|**Total of deductions and reliefs -**|£|||| |_total of boxes 240 to 275 ,285 and 290_|||||| ||||||| |**300**|**Profits before qualifying donations and group relief -**|£|||| |_box 235 minus box 295_|||||| ||||||| |**305**|**Qualifying donations**|£|||| ||||||| |**310**|**Group relief**|£|||| ||||||| |**312**|**Group relief for carried forward losses**|£|||| ||||||| |**315**|**Profits chargeable to Corporation Tax -**|£|||| |_box 300 minus boxes 305,310 and 312_|||||| ||||||| |**320**|**Ring fence profits included**|£|||| ||||||| |**325**|**Northern Ireland profits included (**This section is currently not in use**)**|£|||| ||||||| IR Mark: ORJMMR3YAPPHB6CLSAFATGXEA3NVLDJC Printed using - Andica CT600 Page 5 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 of tax** ||**Financial**
**year (yyyy)**||**Amount of profit**|**Amount of profit**||**Rate of tax**
**%**||**Tax**| |---|---|---|---|---|---|---|---|---| |**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**| |**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** £|**430**|£|| |---|---|---|---| ||||| ||**435**|£|| ||||| ||**440**|£|| IR Mark: ORJMMR3YAPPHB6CLSAFATGXEA3NVLDJC Printed using - Andica CT600 Page 6 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 any amount carried**||||| |**back from a later period**|||||| ||||||| |**465**|**Advanced 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**|£|||| ||||||| |**987**|**Electricity Generator Levy (EGL) exceptional generation receipts**|£|||| ||||||| IR Mark: ORJMMR3YAPPHB6CLSAFATGXEA3NVLDJC Printed using - Andica CT600 Page 7 ## Calculation of tax outstanding or overpaid **----- Start of picture text -----**
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 £
500 CFC tax , bank Levy and bank surcharge payable £
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 ��total of boxes 525, 526 and 527 £
**----- End of picture text -----**
IR Mark: ORJMMR3YAPPHB6CLSAFATGXEA3NVLDJC Printed using - Andica CT600 Page 8 Tax reconciliation |||||| |---|---|---|---|---| |**530**|**Research and Development credit**|£||| |||||| |**535**|**Vaccine tax credit (not currently used)**|£||| |||||| |**540**|**Creatives tax credit**|£||| |||||| |**541**|**Audio-Visual expenditure credit (AVEC) and**
**Video Games expenditure credit (VGEC)**|£||| |||||| |**545**|**Total of Research and Development credit,**|£||| |**Creatives tax credit and AVEC/VGEC**
_�total box 530 to 541_||||| |||||| |**550**|**Land remediation tax credit**|£||| |||||| |**555**|**Life assurance company tax credit**|£||| |||||| |**560**|**Total land remediation and life assurance company tax credit -**|£||| |_total box 550 and 555_||||| |||||| |**565**|**Capital allowances first-year tax credit**|£||| |||||| |**570**|**Surplus Research and Development credits and**|£||| |**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_||||| |||||| |**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 (**This section is currently not in use**)**|£||| |||||| |**590**|**Ring fence supplementary charge included**|£||| |||||| |**595**|**Tax already paid (and not already repaid)**|£||| |||||| |**600**|**Tax outstanding�**|£||| |_box 525 minus boxes 545, 560, 565 and 595_||||| |||||| |**605**|**Tax overpaid including surplus or payable credits -**|£||| |_total sum of boxes 545, 560, 565 and 595 minus 525_||||| |||||| |**610**|**Group tax refunds surrendered to this company**|£||| |||||| |**614**|**Audio-Visual expenditure credit and Video Games**|£||| |**expenditure credit surrendered to this company**||||| |||||| |**615**|**Research and Development expenditure credits**|£||| |**surrendered to this company**||||| |||||| IR Mark: ORJMMR3YAPPHB6CLSAFATGXEA3NVLDJC Printed using - Andica CT600 Page 9 Exporter information ||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**During the return period, did the company export goods and/or services to individuals, enterprises**
**organisations**||||||||||||**or**|||| |**outside the United Kingdom (UK)?**|||||||||||||||| ||||||||||||||||| |**616**|**Yes�goods**|||**617**|**Yes�services**|||**618**||**No�neither**|||||| ||||||||||||||||| |Indicators and information|||||||||||||||| ||||||||||||||||| |**620**|**Franked investment income/Exempt ABGH distributions**||||||||£||||||| ||||||||||||||||| |**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 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 included as taxable income**|||||||||||||||| ||||||||||||||||| IR Mark: ORJMMR3YAPPHB6CLSAFATGXEA3NVLDJC Printed using - Andica CT600 Page 10 **Information about enhanced expenditure and tax reliefs** Research and Development (R&D) or creatives enhanced expenditure and tax reliefs |**650**|**Put an 'X' in box 650 if a R&D claim is made by a small or medium-sized**||||| |---|---|---|---|---|---| |**enterprise (SME), including a SME subcontractor to a large company**
**and/or for all creatives claim**|||||| ||||||| |**653**|**Put an 'X' in box 653 if the claim is made by a R&D intensive SME**||||| ||||||| |**655**|**Put an 'X' in box 655 if the claim is made by a large company**||||| ||||||| |**656**|**Put an�X�in box 656 to confirm that a R&D claim notification form**||||| |**has been submitted**|||||| |**657**|**Put an�X�in box 657 to confirm that an R&D additional information form**||||| |**has been submitted**|||||| ||||||| |**658**|**Put an 'X' in box 658 to confirm that a Creatives additional information**||||| |**form has been submitted**|||||| ||||||| |**659**|**R&D expenditure qualifying for SME/R&D Intensive SME relief**|£|||| ||||||| |**660**|**R&D enhanced expenditure**|£|||| ||||||| |**663**|**Creatives core expenditure**|£|||| ||||||| |**665**|**Creatives additional deduction**|£|||| ||||||| |**670**|**R&D enhanced expenditure and creatives additional deduction**|£|||| |_total box 660 and box 665_|||||| ||||||| |**675**|**R&D enhanced expenditure of a SME on work**|£|||| |**sub contracted to it by a large company**|||||| ||||||| |**680**|**Vaccine research expenditure**|£|||| |Land remediation enhanced expenditure|||||| ||||||| |**685**|**Enter the total enhanced expenditure**|£|||| ||||||| IR Mark: ORJMMR3YAPPHB6CLSAFATGXEA3NVLDJC Printed using - Andica CT600 Page 11 **Information about capital allowances and balancing charges/disposal values** Allowances and charges in calculation of trading profits and losses ||**Capital**|**Capital**|**allowances**|**allowances**|**Balancing charges**|**Balancing charges**|**Balancing charges**|**Balancing charges**| |---|---|---|---|---|---|---|---|---| |||||||||| |**Annual investment**|**690**|£||||||| |**allowance**||||||||| |||||||||| |**Full expensing**|**688**|£|||**689**|£||| |||||||||| |**Machinery and plant**|**691**|£|||**692**|£||| |**�super-deduction**||||||||| |||||||||| |**Machinery and plant**|**693**|£|||**694**|£||| |**�special rate**
**allowance**||||||||| |||||||||| |**Machinery and plant**|**695**|£|||**700**|£||| |**- special rate pool**||||||||| |||||||||| |**Machinery and plant**|**705**|£|||**710**|£||| |**- main pool**||||||||| |||||||||| |**Structures and**|**711**|£||||||| |**buildings**||||||||| |||||||||| |**Business premises**|**715**|£|||**720**|£||| |**renovation**||||||||| |||||||||| |**Other allowances**|**725**|£|||**730**|£||| |**and charges**||||||||| |||||||||| ||**Capital**||**allowances**||**Disposal value**|||| |||||||||| |**Electric vehicle**|**713**|£|||**714**|£||| |**charge-points**||||||||| |||||||||| |**Enterprise zones**|**721**|£|||**722**|£||| |||||||||| |**Zero-emission**|**723**|£|||**724**|£||| |**goods vehicles**||||||||| |||||||||| |**Zero-emission**|**726**|£|||**727**|£||| |**cars**||||||||| |||||||||| IR Mark: ORJMMR3YAPPHB6CLSAFATGXEA3NVLDJC Printed using - Andica CT600 Page 12 Allowances and charges not included in calculation of trading profits and losses |||**Capital allowances**|**Capital allowances**|**Capital allowances**|**Capital allowances**|**Balancing charges**|**Balancing charges**|**Balancing charges**|**Balancing charges**|**Balancing charges**| |---|---|---|---|---|---|---|---|---|---|---| |**Annual investment**||**735**|£|||||||| |**allowance**||||||||||| |**Structures and**||**736**|£|||||||| |**buildings**||||||||||| |**Full expensing**||**733**|£|||**734**|£|||| |||||||||||| |**Business premises**||**740**|£|||**745**|£|||| |**renovation**||||||||||| |**Machinery and**
**plant**||**741**|£|||**742**|£|||| |**�super-deduction**||||||||||| |**Machinery and**
**plant**||**743**|£|||**744**|£|||| |**�special rate**
**allowance**||||||||||| |**Other allowances**||**750**|£|||**755**|£|||| |**and charges**||||||||||| |||**Capital allowances**||||**Disposal value**||||| |**Electric vehicle**||**737**|£|||**738**|£|||| |**charge-points**||||||||||| |**Enterprise zones**||**746**|£|||**747**|£|||| |**Zero-emission**||**748**|£|||**749**|£|||| |**goods vehicles**||||||||||| |**Zero-emission**||**751**|£|||**752**|£|||| |**cars**||||||||||| |Qualifyingexpenditure||||||||||| |**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**|||||||£||| |||||||||||| IR Mark: ORJMMR3YAPPHB6CLSAFATGXEA3NVLDJC Printed using - Andica CT600 Page 13 **Losses, deficits and excess amounts** ## Amount arising |||||||| |---|---|---|---|---|---|---| |**Amount**
**Maximum available for surrender**
**as group relief**||||||| |||||||| |**Losses of trades**
**780**|£||**785**|£||| |**carried on wholly**||||||| |**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**
**805**|£||**810**|£||| |**business losses**||||||| |||||||| |**Overseas property**
**815**|£|||||| |**business losses**||||||| |||||||| |**Losses from**
**820**|£|||||| |**miscellaneous**||||||| |**transactions**||||||| |||||||| |**Capital losses**
**825**|£|||||| |||||||| |**Non-trading losses on**
**830**|£||**835**|£||| |**intangible fixed assets**||||||| |||||||| ## Excess amounts ||||||||| |---|---|---|---|---|---|---|---| |**Amount**||||**Maximum available for surrender**
**as group relief**|||| ||||||||| |**Non-trade capital**||||**840**|£||| |**allowances**|||||||| ||||||||| |**Qualifying donations**||||**845**|£||| ||||||||| |**Management expenses**|**850**|£||**855**|£||| ||||||||| IR Mark: ORJMMR3YAPPHB6CLSAFATGXEA3NVLDJC Printed using - Andica CT600 Page 14 **----- Start of picture text -----**
Northern Ireland information (This section is currently not in use )
**----- End of picture text -----**
**----- Start of picture text -----**
856 Amount of group relief claimed which relates to NI trading £
losses used against rest of UK/mainstream profits
857 Amount of group relief claimed which relates to NI trading £
losses used against NI trading profits
858 Amount of group relief claimed which relates to rest of £
UK/mainstream losses used against NI trading profits
Overpayments and repayments
Small repayments
860 Do not repay sums of £ or less
Read the overpayments and repayments section of the Company Tax Return Guide for specific guidance on when and
how to make an entry in this box.
Repayments for the period covered by this return
865 Repayment of Corporation Tax £
870 Repayment of Income Tax £
875 Payable Research and Development tax credit £
880 Payable Research and Development expenditure credit £
885 Payable creatives tax credit £
886 Payable Audio-Visual expenditure credit and Video Games expenditure £
credit
890 Payable land remediation of life assurance company £
tax credit
895 Payable capital allowances first-year tax credit £
**----- End of picture text -----**
## 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 box(es) 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**|||||| ||||||| IR Mark: ORJMMR3YAPPHB6CLSAFATGXEA3NVLDJC Printed using - Andica CT600 Page 15 Bank details (for person to whom a repayment is to be made) ||||||| |---|---|---|---|---|---| |**920**|**Name of bank or building society**||||| ||||||| |**925**|**Branch sort code**||||| ||||||| |**930**|**Account number**||||| ||||||| |**935**|**Name of account**||||| ||||||| |**940**|**Building society reference**||||| ||||||| ## Payments to a person other than the company ||||| |---|---|---|---| |**943**|**Put an 'X' in box 943 if there is a R&D payable credit and one of the conditions listed in the CT600 Guide**
**is applicable**||| ||||| |**945**|**Complete the authority below if you want the repayment to be made to a person other than the company**||| ||**I, as**
_(enter status�company secretary, treasurer, liquidator or authorised agent, etc.)_||| ||||| ||||| ||||| |**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**||| ||||| IR Mark: ORJMMR3YAPPHB6CLSAFATGXEA3NVLDJC Printed using - Andica CT600 Page 16 **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. |**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.|**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.|**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**|| ||**SAQIB REHMAN**|| |||| |**980**|**Date**
_DD MM YYYY_|| ||**19/08/2026**|| |||| |**985**|**Status**|| ||**Trustee**|| |||| IR Mark: ORJMMR3YAPPHB6CLSAFATGXEA3NVLDJC Printed using - Andica CT600 Page 17