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comps.html
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<?xml version="1.0" ?>
<html xmlns="http://www.w3.org/1999/xhtml" xmlns:ix="http://www.xbrl.org/2013/inlineXBRL" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:ixt2="http://www.xbrl.org/inlineXBRL/transformation/2011-07-31" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:ct-comp="http://www.hmrc.gov.uk/schemas/ct/comp/2020-04-01" xmlns:dpl="http://www.hmrc.gov.uk/schemas/ct/dpl/2019-01-01" xmlns:uk-core="http://xbrl.frc.org.uk/fr/2019-01-01/core">
<head>
<title>Corporation tax filing</title>
<style type="text/css">
h2 {
page-break-before: always;
}
@media screen, projection, tv {
body {
margin: 2% 4% 2% 4%;
background-color: gray;
}
DIV.page {
background-color: white;
padding: 2em;
/* CSS hack for cross browser minimum height */
min-height: 29.7cm;
height: 29.7cm;
width: 21cm;
margin: 2em 0;
}
DIV.title.page h1 {
margin: 4rem 4rem 0.5rem 4rem;
padding: 0;
}
DIV.title.page DIV.subheading {
font-weight: bold;
margin: 0.5rem 4em 2rem 4em;
padding: 0;
}
DIV.title.page DIV.information {
margin: 0.2em 4em 0.2em 4em;
padding: 0;
}
DIV.title.page DIV.signature {
padding: 4rem;
}
}
.sheet {
display: grid;
grid-template-columns: 20rem repeat(10, 10rem);
grid-template-rows: auto;
column-gap: 1rem;
row-gap: 0.2rem;
padding: 1rem;
}
.header {
font-weight: bold;
margin-top: 1em;
}
.label {
grid-column: 1;
}
.label.breakdown.header {
grid-column: 1 / span 10;
}
.label.item {
padding-left: 2em;
}
.value {
font-family: Source Code Pro, monospace;
font-size: 10pt;
}
@media print {
.value {
font-family: Source Code Pro, monospace;
font-size: 1rem;
}
* {
font-size: 1rem;
}
.sheet {
grid-template-columns: 40% repeat(10, 20%);
}
}
.total.value {
margin-top: 1em;
}
.breakdown.total {
margin-top: 0.2em;
padding-top: 4px;
border-top: 1px solid white;
}
.breakdown.total.value {
border-top: 1px solid #808080;
}
.periodname {
padding: 0.5em 1em 0.5em 1em;
border-bottom: 0.2em solid black;
font-weight: bold;
justify-self: stretch;
align-self: stretch;
text-align: center;
}
.currency {
justify-self: end;
padding-right: 1em;
}
.period.value {
text-align: right;
padding-right: 2.2em;
}
.period.value.negative {
color: #400000;
padding-right: 1em;
}
.period.value.nil {
color: #a0a0a0;
}
.hidden {
display: none;
}
.fact {
display: flex;
flex-direction: row;
margin: 2px;
}
.fact DIV {
margin: 0rem 0rem 0rem 1rem;
padding: 4px;
}
.fact .ref {
width: 5em;
text-align: center;
color: white;
background-color: #2ca469;
border: 2px solid #104020;
font-weight: bold;
font-size: small;
padding-left: 0.1rem;
padding-right: 0.1rem;
}
.fact .description {
width: 22em;
font-size: small;
}
.fact .value {
border: 2px solid black;
background-color: white;
}
.fact .value.false {
color: #a0a0a0;
}
</style>
</head>
<body>
<div class="hidden">
<ix:header>
<ix:hidden>
<ix:nonNumeric name="ct-comp:NameOfProductionSoftware" contextRef="ctxt-0">gnucash-ixbrl</ix:nonNumeric>
<ix:nonNumeric name="ct-comp:VersionOfProductionSoftware" contextRef="ctxt-0">0.0.1</ix:nonNumeric>
<ix:nonNumeric name="ct-comp:CompanyName" contextRef="ctxt-0">Example Biz Ltd.</ix:nonNumeric>
<ix:nonNumeric name="ct-comp:TaxReference" contextRef="ctxt-0">8596148860</ix:nonNumeric>
</ix:hidden>
<ix:references>
<link:schemaRef xlink:type="simple" xlink:href="http://www.hmrc.gov.uk/schemas/ct/comp/2020-04-01/ct-comp-2020.xsd"></link:schemaRef>
<link:schemaRef xlink:type="simple" xlink:href="http://www.hmrc.gov.uk/schemas/ct/dpl/2019-01-01/dpl-2019.xsd"></link:schemaRef>
</ix:references>
<ix:resources>
<xbrli:context id="ctxt-0">
<xbrli:entity>
<xbrli:identifier scheme="http://www.companieshouse.gov.uk/">12345678</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="ct-comp:BusinessTypeDimension">ct-comp:Company</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:instant>2021-01-01</xbrli:instant>
</xbrli:period>
</xbrli:context>
<xbrli:context id="ctxt-1">
<xbrli:entity>
<xbrli:identifier scheme="http://www.companieshouse.gov.uk/">12345678</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="ct-comp:BusinessTypeDimension">ct-comp:Company</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>2020-01-01</xbrli:startDate>
<xbrli:endDate>2020-12-31</xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="ctxt-2">
<xbrli:entity>
<xbrli:identifier scheme="http://www.companieshouse.gov.uk/">12345678</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="ct-comp:BusinessTypeDimension">ct-comp:ManagementExpenses</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>2020-01-01</xbrli:startDate>
<xbrli:endDate>2020-12-31</xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="ctxt-3">
<xbrli:entity>
<xbrli:identifier scheme="http://www.companieshouse.gov.uk/">12345678</xbrli:identifier>
<xbrli:segment>
<xbrldi:typedMember dimension="ct-comp:BusinessNameDimension">
<ct-comp:BusinessNameDomain>Example Biz Ltd.</ct-comp:BusinessNameDomain>
</xbrldi:typedMember>
<xbrldi:explicitMember dimension="ct-comp:BusinessTypeDimension">ct-comp:Trade</xbrldi:explicitMember>
<xbrldi:explicitMember dimension="ct-comp:LossReformDimension">ct-comp:Post-lossReform</xbrldi:explicitMember>
<xbrldi:explicitMember dimension="ct-comp:TerritoryDimension">ct-comp:UK</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>2020-01-01</xbrli:startDate>
<xbrli:endDate>2020-12-31</xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="ctxt-4">
<xbrli:entity>
<xbrli:identifier scheme="http://www.companieshouse.gov.uk/">12345678</xbrli:identifier>
<xbrli:segment>
<xbrldi:typedMember dimension="ct-comp:BusinessNameDimension">
<ct-comp:BusinessNameDomain>Example Biz Ltd.</ct-comp:BusinessNameDomain>
</xbrldi:typedMember>
<xbrldi:explicitMember dimension="ct-comp:BusinessTypeDimension">ct-comp:Trade</xbrldi:explicitMember>
<xbrldi:explicitMember dimension="ct-comp:DetailedAnalysisDimension">ct-comp:Item1</xbrldi:explicitMember>
<xbrldi:explicitMember dimension="ct-comp:LossReformDimension">ct-comp:Post-lossReform</xbrldi:explicitMember>
<xbrldi:explicitMember dimension="ct-comp:TerritoryDimension">ct-comp:UK</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>2020-01-01</xbrli:startDate>
<xbrli:endDate>2020-12-31</xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="ctxt-5">
<xbrli:entity>
<xbrli:identifier scheme="http://www.companieshouse.gov.uk/">12345678</xbrli:identifier>
<xbrli:segment>
<xbrldi:typedMember dimension="ct-comp:BusinessNameDimension">
<ct-comp:BusinessNameDomain>Example Biz Ltd.</ct-comp:BusinessNameDomain>
</xbrldi:typedMember>
<xbrldi:explicitMember dimension="ct-comp:BusinessTypeDimension">ct-comp:Trade</xbrldi:explicitMember>
<xbrldi:explicitMember dimension="ct-comp:LossReformDimension">ct-comp:Post-lossReform</xbrldi:explicitMember>
<xbrldi:explicitMember dimension="ct-comp:TerritoryDimension">ct-comp:UK</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>2020-01-01</xbrli:startDate>
<xbrli:endDate>2020-12-31</xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="ctxt-6">
<xbrli:entity>
<xbrli:identifier scheme="http://www.companieshouse.gov.uk/">12345678</xbrli:identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>2020-01-01</xbrli:startDate>
<xbrli:endDate>2020-12-31</xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="ctxt-7">
<xbrli:entity>
<xbrli:identifier scheme="http://www.companieshouse.gov.uk/">12345678</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="dpl:DetailedAnalysisDimension">dpl:Item1</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>2020-01-01</xbrli:startDate>
<xbrli:endDate>2020-12-31</xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="ctxt-8">
<xbrli:entity>
<xbrli:identifier scheme="http://www.companieshouse.gov.uk/">12345678</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="ct-comp:BusinessTypeDimension">ct-comp:Company</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>2020-01-01</xbrli:startDate>
<xbrli:endDate>2020-12-31</xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:context id="ctxt-10">
<xbrli:entity>
<xbrli:identifier scheme="http://www.companieshouse.gov.uk/">12345678</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="ct-comp:BusinessTypeDimension">ct-comp:ManagementExpenses</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:startDate>2020-01-01</xbrli:startDate>
<xbrli:endDate>2020-12-31</xbrli:endDate>
</xbrli:period>
</xbrli:context>
<xbrli:unit id="GBP">
<xbrli:measure>iso4217:GBP</xbrli:measure>
</xbrli:unit>
<xbrli:unit id="pure">
<xbrli:measure>xbrli:pure</xbrli:measure>
</xbrli:unit>
</ix:resources>
</ix:header>
</div>
<div class="composite" id="report-element">
<div class="facts page" id="about-element">
<h2>Corporation Tax Return</h2>
<div class="fact">
<div class="ref">1</div>
<div class="description">Company name: </div>
<div class="value">
<ix:nonNumeric name="ct-comp:CompanyName" contextRef="ctxt-0">Example Biz Ltd.</ix:nonNumeric>
</div>
</div>
<div class="fact">
<div class="ref">3</div>
<div class="description">Tax reference: </div>
<div class="value">
<ix:nonNumeric name="ct-comp:TaxReference" contextRef="ctxt-0">8596148860</ix:nonNumeric>
</div>
</div>
<div class="fact">
<div class="ref">30</div>
<div class="description">Return period start: </div>
<div class="value">
<ix:nonNumeric name="ct-comp:StartOfPeriodCoveredByReturn" contextRef="ctxt-0" format="ixt2:datedaymonthyearen">01 January 2020</ix:nonNumeric>
</div>
</div>
<div class="fact">
<div class="ref">35</div>
<div class="description">Return period end: </div>
<div class="value">
<ix:nonNumeric name="ct-comp:EndOfPeriodCoveredByReturn" contextRef="ctxt-0" format="ixt2:datedaymonthyearen">31 December 2020</ix:nonNumeric>
</div>
</div>
<div class="fact">
<div class="ref">-</div>
<div class="description">Start of accounts period: </div>
<div class="value">
<ix:nonNumeric name="ct-comp:PeriodOfAccountStartDate" contextRef="ctxt-0" format="ixt2:datedaymonthyearen">01 January 2020</ix:nonNumeric>
</div>
</div>
<div class="fact">
<div class="ref">-</div>
<div class="description">End of accounts period: </div>
<div class="value">
<ix:nonNumeric name="ct-comp:PeriodOfAccountEndDate" contextRef="ctxt-0" format="ixt2:datedaymonthyearen">31 December 2020</ix:nonNumeric>
</div>
</div>
<div class="fact">
<div class="ref">-</div>
<div class="description">Company is a partner in a firm: </div>
<div class="value">
<ix:nonNumeric name="ct-comp:CompanyIsAPartnerInAFirm" contextRef="ctxt-1">false</ix:nonNumeric>
</div>
</div>
</div>
<div class="facts page" id="capital-allowances-element">
<h2>Capital allowances and balancing charges</h2>
<div class="fact">
<div class="ref">690</div>
<div class="description">Annual investment allowance: </div>
<div class="value">
<ix:nonFraction name="ct-comp:MainPoolAnnualInvestmentAllowance" contextRef="ctxt-2" unitRef="GBP" format="ixt2:numdotdecimal" decimals="2">591.00</ix:nonFraction>
</div>
</div>
</div>
<div class="facts page" id="profits-element">
<h2>Profits and gains</h2>
<div class="fact">
<div class="ref">155</div>
<div class="description">Trading profits: </div>
<div class="value">
<ix:nonFraction name="ct-comp:AdjustedTradingProfitOfThisPeriod" contextRef="ctxt-1" unitRef="GBP" format="ixt2:numdotdecimal" decimals="2">10,529.00</ix:nonFraction>
</div>
</div>
<div class="fact">
<div class="ref">160, 285</div>
<div class="description">Trading losses brough forward: </div>
<div class="value">
<ix:nonFraction name="ct-comp:TradingLossesBroughtForward" contextRef="ctxt-1" unitRef="GBP" format="ixt2:numdotdecimal" decimals="2">0.00</ix:nonFraction>
</div>
</div>
<div class="fact">
<div class="ref">165</div>
<div class="description">Net trading profits: </div>
<div class="value">
<ix:nonFraction name="ct-comp:NetTradingProfits" contextRef="ctxt-1" unitRef="GBP" format="ixt2:numdotdecimal" decimals="2">10,529.00</ix:nonFraction>
</div>
</div>
<div class="fact">
<div class="ref">220</div>
<div class="description">Net chargeable gains: </div>
<div class="value">
<ix:nonFraction name="ct-comp:NetChargeableGains" contextRef="ctxt-1" unitRef="GBP" format="ixt2:numdotdecimal" decimals="2">0.00</ix:nonFraction>
</div>
</div>
<div class="fact">
<div class="ref">235</div>
<div class="description">Profits before other deductions and reliefs: </div>
<div class="value">
<ix:nonFraction name="ct-comp:ProfitsBeforeOtherDeductionsAndReliefs" contextRef="ctxt-1" unitRef="GBP" format="ixt2:numdotdecimal" decimals="2">10,529.00</ix:nonFraction>
</div>
</div>
<div class="fact">
<div class="ref">245</div>
<div class="description">Management expenses: </div>
<div class="value">
<ix:nonFraction name="ct-comp:TotalManagementExpenses" contextRef="ctxt-2" unitRef="GBP" format="ixt2:numdotdecimal" decimals="2">9,878.00</ix:nonFraction>
</div>
</div>
<div class="fact">
<div class="ref">295</div>
<div class="description">Total deductions and reliefs: </div>
<div class="value">
<ix:nonFraction name="ct-comp:TotalDeductionsAndReliefs" contextRef="ctxt-1" unitRef="GBP" format="ixt2:numdotdecimal" decimals="2">9,878.00</ix:nonFraction>
</div>
</div>
<div class="fact">
<div class="ref">300</div>
<div class="description">Profits before donations and group relief: </div>
<div class="value">
<ix:nonFraction name="ct-comp:ProfitsBeforeChargesAndGroupRelief" contextRef="ctxt-1" unitRef="GBP" format="ixt2:numdotdecimal" decimals="2">651.00</ix:nonFraction>
</div>
</div>
<div class="fact">
<div class="ref">305</div>
<div class="description">Qualifying donations: </div>
<div class="value">
<ix:nonFraction name="ct-comp:QualifyingDonations" contextRef="ctxt-1" unitRef="GBP" format="ixt2:numdotdecimal" decimals="2">0.00</ix:nonFraction>
</div>
</div>
<div class="fact">
<div class="ref">310</div>
<div class="description">Group relief: </div>
<div class="value">
<ix:nonFraction name="ct-comp:GroupReliefClaimed" contextRef="ctxt-1" unitRef="GBP" format="ixt2:numdotdecimal" decimals="2">0.00</ix:nonFraction>
</div>
</div>
<div class="fact">
<div class="ref">312</div>
<div class="description">Group relief for carried forward losses: </div>
<div class="value">
<ix:nonFraction name="ct-comp:GroupReliefClaimedForCarriedForwardLosses" contextRef="ctxt-1" unitRef="GBP" format="ixt2:numdotdecimal" decimals="2">0.00</ix:nonFraction>
</div>
</div>
<div class="fact">
<div class="ref">315</div>
<div class="description">Profits chargeable to Corporation Tax: </div>
<div class="value">
<ix:nonFraction name="ct-comp:TotalProfitsChargeableToCorporationTax" contextRef="ctxt-1" unitRef="GBP" format="ixt2:numdotdecimal" decimals="2">651.00</ix:nonFraction>
</div>
</div>
</div>
<div class="facts page" id="tax-chargeable-element">
<h2>Tax chargeable</h2>
<div class="fact">
<div class="ref">330</div>
<div class="description">Financial year 1 covered by the return: </div>
<div class="value">
<ix:nonNumeric name="ct-comp:FinancialYear1CoveredByTheReturn" contextRef="ctxt-1">2019</ix:nonNumeric>
</div>
</div>
<div class="fact">
<div class="ref">380</div>
<div class="description">Financial year 2 covered by the return: </div>
<div class="value">
<ix:nonNumeric name="ct-comp:FinancialYear2CoveredByTheReturn" contextRef="ctxt-1">2020</ix:nonNumeric>
</div>
</div>
<div class="fact">
<div class="ref">335</div>
<div class="description">FY1 profit chargeable at first rate: </div>
<div class="value">
<ix:nonFraction name="ct-comp:FY1AmountOfProfitChargeableAtFirstRate" contextRef="ctxt-1" unitRef="GBP" format="ixt2:numdotdecimal" decimals="2">162.00</ix:nonFraction>
</div>
</div>
<div class="fact">
<div class="ref">385</div>
<div class="description">FY2 profit chargeable at first rate: </div>
<div class="value">
<ix:nonFraction name="ct-comp:FY2AmountOfProfitChargeableAtFirstRate" contextRef="ctxt-1" unitRef="GBP" format="ixt2:numdotdecimal" decimals="2">489.00</ix:nonFraction>
</div>
</div>
<div class="fact">
<div class="ref">340</div>
<div class="description">FY1 first rate of tax (%): </div>
<div class="value">
<ix:nonFraction name="ct-comp:FY1FirstRateOfTax" contextRef="ctxt-1" unitRef="pure" decimals="2">19</ix:nonFraction>
</div>
</div>
<div class="fact">
<div class="ref">390</div>
<div class="description">FY2 first rate of tax (%): </div>
<div class="value">
<ix:nonFraction name="ct-comp:FY2FirstRateOfTax" contextRef="ctxt-1" unitRef="pure" decimals="2">19</ix:nonFraction>
</div>
</div>
<div class="fact">
<div class="ref">345</div>
<div class="description">FY1 tax at first rate: </div>
<div class="value">
<ix:nonFraction name="ct-comp:FY1TaxAtFirstRate" contextRef="ctxt-1" unitRef="GBP" format="ixt2:numdotdecimal" decimals="2">30.78</ix:nonFraction>
</div>
</div>
<div class="fact">
<div class="ref">395</div>
<div class="description">FY2 tax at first rate: </div>
<div class="value">
<ix:nonFraction name="ct-comp:FY2TaxAtFirstRate" contextRef="ctxt-1" unitRef="GBP" format="ixt2:numdotdecimal" decimals="2">92.91</ix:nonFraction>
</div>
</div>
<div class="fact">
<div class="ref">430</div>
<div class="description">Corporation tax: </div>
<div class="value">
<ix:nonFraction name="ct-comp:CorporationTaxChargeable" contextRef="ctxt-1" unitRef="GBP" format="ixt2:numdotdecimal" decimals="2">123.69</ix:nonFraction>
</div>
</div>
<div class="fact">
<div class="ref">435</div>
<div class="description">Marginal relief for ring fence trades: </div>
<div class="value">
<ix:nonFraction name="ct-comp:MarginalRateReliefForRingFenceTradesPayable" contextRef="ctxt-1" unitRef="GBP" format="ixt2:numdotdecimal" decimals="2">0.00</ix:nonFraction>
</div>
</div>
<div class="fact">
<div class="ref">440</div>
<div class="description">Corporation tax chargeable: </div>
<div class="value">
<ix:nonFraction name="ct-comp:CorporationTaxChargeablePayable" contextRef="ctxt-1" unitRef="GBP" format="ixt2:numdotdecimal" decimals="2">123.69</ix:nonFraction>
</div>
</div>
<div class="fact">
<div class="ref">470</div>
<div class="description">Total reliefs and deduction in terms of tax: </div>
<div class="value">
<ix:nonFraction name="ct-comp:TotalReliefsAndDeductionsInTermsOfTaxPayable" contextRef="ctxt-1" unitRef="GBP" format="ixt2:numdotdecimal" decimals="2">0.00</ix:nonFraction>
</div>
</div>
<div class="fact">
<div class="ref">475</div>
<div class="description">Net Corporation Tax liability: </div>
<div class="value">
<ix:nonFraction name="ct-comp:NetCorporationTaxPayable" contextRef="ctxt-1" unitRef="GBP" format="ixt2:numdotdecimal" decimals="2">123.69</ix:nonFraction>
</div>
</div>
<div class="fact">
<div class="ref">510</div>
<div class="description">Tax chargeable: </div>
<div class="value">
<ix:nonFraction name="ct-comp:TaxChargeable" contextRef="ctxt-1" unitRef="GBP" format="ixt2:numdotdecimal" decimals="2">123.69</ix:nonFraction>
</div>
</div>
<div class="fact">
<div class="ref">525</div>
<div class="description">Tax payable: </div>
<div class="value">
<ix:nonFraction name="ct-comp:TaxPayable" contextRef="ctxt-1" unitRef="GBP" format="ixt2:numdotdecimal" decimals="2">123.69</ix:nonFraction>
</div>
</div>
</div>
<div class="facts page" id="rnd-creative-enhanced-expenditure-element">
<h2>R&D / Creative enhanced expenditure</h2>
<div class="fact">
<div class="ref">650</div>
<div class="description">Small or medium-sized enterprise: </div>
<div class="value">true</div>
</div>
<div class="fact">
<div class="ref">655</div>
<div class="description">Large company: </div>
<div class="value">false</div>
</div>
<div class="fact">
<div class="ref">660</div>
<div class="description">R&D enhanced expenditure: </div>
<div class="value">
<ix:nonFraction name="ct-comp:AdjustmentsAdditionalDeductionForQualifyingRDExpenditureSME" contextRef="ctxt-3" unitRef="GBP" format="ixt2:numdotdecimal" decimals="2">465.00</ix:nonFraction>
</div>
</div>
<div class="fact">
<div class="ref">665</div>
<div class="description">Creative enhanced expenditure: </div>
<div class="value">
<ix:nonFraction name="ct-comp:AdjustmentsCreativeProductionCompanyAdjustment" contextRef="ctxt-3" unitRef="GBP" format="ixt2:numdotdecimal" decimals="2">0.00</ix:nonFraction>
</div>
</div>
<div class="fact">
<div class="ref">670</div>
<div class="description">R&D / Creative enhanced expenditure: </div>
<div class="value">465.00</div>
</div>
<div class="fact">
<div class="ref">675</div>
<div class="description">R&D subcontracted by a large company: </div>
<div class="value">0.00</div>
</div>
</div>
<div class="worksheet page">
<h2>SME R&D</h2>
<div class="sheet" id="rnd-element">
<div class="label"> </div>
<div class="period periodname">2020</div>
<div class="label"> </div>
<div class="period currency">£</div>
<div class="label breakdown header">
<ix:nonNumeric name="ct-comp:TextNote" contextRef="ctxt-4">Project Iguana</ix:nonNumeric>
</div>
<div class="label breakdown item">
<span>Staffing (@ 130%)</span>
</div>
<div class="period value negative">
<span>
(
<ix:nonFraction name="ct-comp:SubsidisedQualifyingExpenditureOnIn-HouseDirectRDIncurredOnStaffingCosts" contextRef="ctxt-4" format="ixt2:numdotdecimal" unitRef="GBP" decimals="2">465.00</ix:nonFraction>
)
</span>
</div>
<div class="label breakdown item">
<span>Software/Consumables (@ 130%)</span>
</div>
<div class="period value nil">
<ix:nonFraction name="ct-comp:SubsidisedQualifyingExpenditureOnIn-HouseDirectRDIncurredOnSoftwareOrConsumableItems" contextRef="ctxt-4" format="ixt2:numdotdecimal" unitRef="GBP" decimals="2">0.00</ix:nonFraction>
</div>
<div class="label breakdown item">
<span>External workers (@ 130%)</span>
</div>
<div class="period value nil">
<ix:nonFraction name="ct-comp:SubsidisedQualifyingExpenditureOnIn-HouseDirectRDExpenditureOfExternallyProvidedWorkers" contextRef="ctxt-4" format="ixt2:numdotdecimal" unitRef="GBP" decimals="2">0.00</ix:nonFraction>
</div>
<div class="label breakdown total">Total</div>
<div class="period value negative breakdown total">
<span>
(
<ix:nonFraction name="ct-comp:AdjustmentsAdditionalDeductionForQualifyingRDExpenditureSME" contextRef="ctxt-4" format="ixt2:numdotdecimal" unitRef="GBP" decimals="2">465.00</ix:nonFraction>
)
</span>
</div>
<div class="label breakdown header">
<span>SME R&D tax relief (130%)</span>
</div>
<div class="label breakdown item">
<ix:nonNumeric name="ct-comp:TextNote" contextRef="ctxt-4">Project Iguana</ix:nonNumeric>
</div>
<div class="period value negative">
<span>
(
<ix:nonFraction name="ct-comp:AdjustmentsAdditionalDeductionForQualifyingRDExpenditureSME" contextRef="ctxt-4" format="ixt2:numdotdecimal" unitRef="GBP" decimals="2">465.00</ix:nonFraction>
)
</span>
</div>
<div class="label breakdown total">Total</div>
<div class="period value negative breakdown total">
<span>
(
<ix:nonFraction name="ct-comp:AdjustmentsAdditionalDeductionForQualifyingRDExpenditureSME" contextRef="ctxt-5" format="ixt2:numdotdecimal" unitRef="GBP" decimals="2">465.00</ix:nonFraction>
)
</span>
</div>
</div>
</div>
<div class="worksheet page">
<h2>Detailed Profit-and-Loss</h2>
<div class="sheet" id="detailed-profit-and-loss-element">
<div class="label"> </div>
<div class="period periodname">2020</div>
<div class="label"> </div>
<div class="period currency">£</div>
<div class="label breakdown header">
<span>Turnover / revenue</span>
</div>
<div class="label breakdown item">
<ix:nonNumeric name="dpl:DetailedProfitLossFree-textComment" contextRef="ctxt-7">Income from main trade</ix:nonNumeric>
</div>
<div class="period value">
<ix:nonFraction name="uk-core:TurnoverRevenue" contextRef="ctxt-7" format="ixt2:numdotdecimal" unitRef="GBP" decimals="2">11,120.00</ix:nonFraction>
</div>
<div class="label breakdown total">Total</div>
<div class="period value breakdown total">
<ix:nonFraction name="uk-core:TurnoverRevenue" contextRef="ctxt-6" format="ixt2:numdotdecimal" unitRef="GBP" decimals="2">11,120.00</ix:nonFraction>
</div>
<div class="label header total">
<span>Gross Profit</span>
</div>
<div class="period total value">
<ix:nonFraction name="uk-core:GrossProfitLoss" contextRef="ctxt-6" format="ixt2:numdotdecimal" unitRef="GBP" decimals="2">11,120.00</ix:nonFraction>
</div>
<div class="label breakdown header">
<span>Total costs</span>
</div>
<div class="label breakdown item">
<span>Salaries</span>
</div>
<div class="period value negative">
<span>
(
<ix:nonFraction name="uk-core:WagesSalaries" contextRef="ctxt-6" format="ixt2:numdotdecimal" unitRef="GBP" decimals="2">4,898.43</ix:nonFraction>
)
</span>
</div>
<div class="label breakdown item">
<span>Pension contributions</span>
</div>
<div class="period value negative">
<span>
(
<ix:nonFraction name="uk-core:PensionCostsDefinedContributionPlan" contextRef="ctxt-6" format="ixt2:numdotdecimal" unitRef="GBP" decimals="2">91.12</ix:nonFraction>
)
</span>
</div>
<div class="label breakdown item">
<span>Accountancy services</span>
</div>
<div class="period value negative">
<span>
(
<ix:nonFraction name="dpl:AuditAccountancyCosts" contextRef="ctxt-6" format="ixt2:numdotdecimal" unitRef="GBP" decimals="2">1,969.00</ix:nonFraction>
)
</span>
</div>
<div class="label breakdown item">
<span>Bank charges</span>
</div>
<div class="period value negative">
<span>
(
<ix:nonFraction name="dpl:BankCharges" contextRef="ctxt-6" format="ixt2:numdotdecimal" unitRef="GBP" decimals="2">482.76</ix:nonFraction>
)
</span>
</div>
<div class="label breakdown item">
<span>Office costs</span>
</div>
<div class="period value negative">
<span>
(
<ix:nonFraction name="dpl:PrintingPostageStationeryCosts" contextRef="ctxt-6" format="ixt2:numdotdecimal" unitRef="GBP" decimals="2">67.34</ix:nonFraction>
)
</span>
</div>
<div class="label breakdown item">
<span>Depreciation</span>
</div>
<div class="period value negative">
<span>
(
<ix:nonFraction name="uk-core:DepreciationExpensePropertyPlantEquipment" contextRef="ctxt-6" format="ixt2:numdotdecimal" unitRef="GBP" decimals="2">291.48</ix:nonFraction>
)
</span>
</div>
<div class="label breakdown item">
<span>Software</span>
</div>
<div class="period value nil">
<ix:nonFraction name="dpl:ITComputingCosts" contextRef="ctxt-6" format="ixt2:numdotdecimal" unitRef="GBP" decimals="2">0.00</ix:nonFraction>
</div>
<div class="label breakdown item">
<span>Subscriptions</span>
</div>
<div class="period value negative">
<span>
(
<ix:nonFraction name="dpl:SubscriptionsCosts" contextRef="ctxt-6" format="ixt2:numdotdecimal" unitRef="GBP" decimals="2">242.00</ix:nonFraction>
)
</span>
</div>
<div class="label breakdown item">
<span>Sundries</span>
</div>
<div class="period value negative">
<span>
(
<ix:nonFraction name="dpl:OtherOperationalAdministrationCosts" contextRef="ctxt-6" format="ixt2:numdotdecimal" unitRef="GBP" decimals="2">82.41</ix:nonFraction>
)
</span>
</div>
<div class="label breakdown item">
<span>Telecoms</span>
</div>
<div class="period value negative">
<span>
(
<ix:nonFraction name="dpl:TelecommunicationsCosts" contextRef="ctxt-6" format="ixt2:numdotdecimal" unitRef="GBP" decimals="2">958.00</ix:nonFraction>
)
</span>
</div>
<div class="label breakdown item">
<span>Travel</span>
</div>
<div class="period value negative">
<span>
(
<ix:nonFraction name="dpl:TravelSubsistenceCosts" contextRef="ctxt-6" format="ixt2:numdotdecimal" unitRef="GBP" decimals="2">622.00</ix:nonFraction>
)
</span>
</div>
<div class="label breakdown total">Total</div>
<div class="period value negative breakdown total">
<span>
(
<ix:nonFraction name="dpl:TotalCosts" contextRef="ctxt-6" format="ixt2:numdotdecimal" unitRef="GBP" decimals="2">9,704.54</ix:nonFraction>
)
</span>
</div>
<div class="label breakdown header">
<span>Net profit before tax</span>
</div>
<div class="label breakdown item">
<span>Gross Profit</span>
</div>
<div class="period value">
<ix:nonFraction name="uk-core:GrossProfitLoss" contextRef="ctxt-6" format="ixt2:numdotdecimal" unitRef="GBP" decimals="2">11,120.00</ix:nonFraction>
</div>
<div class="label breakdown item">
<span>Total costs</span>
</div>
<div class="period value negative">
<span>
(
<ix:nonFraction name="dpl:TotalCosts" contextRef="ctxt-6" format="ixt2:numdotdecimal" unitRef="GBP" decimals="2">9,704.54</ix:nonFraction>
)
</span>
</div>
<div class="label breakdown total">Total</div>
<div class="period value breakdown total">
<ix:nonFraction name="uk-core:ProfitLossBeforeTax" contextRef="ctxt-6" format="ixt2:numdotdecimal" unitRef="GBP" decimals="2">1,415.46</ix:nonFraction>
</div>
<div class="label header total">
<span>Corporation tax</span>
</div>
<div class="period total value negative">
<span>
(
<ix:nonFraction name="uk-core:IncomeTaxExpenseCredit" contextRef="ctxt-6" format="ixt2:numdotdecimal" unitRef="GBP" decimals="2">123.69</ix:nonFraction>
)
</span>
</div>
<div class="label header total">
<span>Profit (Loss) after tax</span>
</div>
<div class="period total value">
<ix:nonFraction name="uk-core:ProfitLoss" contextRef="ctxt-6" format="ixt2:numdotdecimal" unitRef="GBP" decimals="2">1,291.77</ix:nonFraction>
</div>
</div>
</div>
<div class="worksheet page">
<h2>Tax calculation</h2>
<div class="sheet" id="tax-calculation-element">
<div class="label"> </div>
<div class="period periodname">2020</div>
<div class="label"> </div>
<div class="period currency">£</div>
<div class="label breakdown header">
<span>Taxable profits</span>
</div>
<div class="label breakdown item">Gross Profit</div>
<div class="period value">11,120.00</div>
<div class="label breakdown item">
<span>Annual investment allowance</span>
</div>
<div class="period value negative">
<span>
(
<ix:nonFraction name="ct-comp:MainPoolAnnualInvestmentAllowance" contextRef="ctxt-10" format="ixt2:numdotdecimal" unitRef="GBP" decimals="2">591.00</ix:nonFraction>
)
</span>
</div>
<div class="label breakdown total">Total</div>
<div class="period value breakdown total">
<ix:nonFraction name="ct-comp:AdjustedTradingProfitOfThisPeriod" contextRef="ctxt-8" format="ixt2:numdotdecimal" unitRef="GBP" decimals="2">10,529.00</ix:nonFraction>
</div>
<div class="label breakdown header">
<span>Management Expenses</span>
</div>
<div class="label breakdown item">
<span>Total costs</span>
</div>
<div class="period value negative">
<span>
(
<ix:nonFraction name="dpl:TotalCosts" contextRef="ctxt-6" format="ixt2:numdotdecimal" unitRef="GBP" decimals="2">9,704.54</ix:nonFraction>
)
</span>
</div>
<div class="label breakdown item">
<span>Depreciation cost added back</span>
</div>
<div class="period value">291.48</div>
<div class="label breakdown item">
<span>SME R&D tax relief (130%)</span>
</div>
<div class="period value negative">
<span>
(
<ix:nonFraction name="ct-comp:AdjustmentsAdditionalDeductionForQualifyingRDExpenditureSME" contextRef="ctxt-5" format="ixt2:numdotdecimal" unitRef="GBP" decimals="2">465.00</ix:nonFraction>
)
</span>
</div>
<div class="label breakdown total">Total</div>
<div class="period value negative breakdown total">
<span>
(
9,878.06
)
</span>
</div>
<div class="label breakdown header">
<span>Profits chargeable to corporation tax</span>
</div>
<div class="label breakdown item">
<span>Taxable profits</span>
</div>
<div class="period value">
<ix:nonFraction name="ct-comp:AdjustedTradingProfitOfThisPeriod" contextRef="ctxt-8" format="ixt2:numdotdecimal" unitRef="GBP" decimals="2">10,529.00</ix:nonFraction>
</div>
<div class="label breakdown item">
<span>Management Expenses</span>
</div>
<div class="period value negative">
<span>
(
<ix:nonFraction name="ct-comp:TotalManagementExpenses" contextRef="ctxt-10" format="ixt2:numdotdecimal" unitRef="GBP" decimals="2">9,878.00</ix:nonFraction>
)
</span>
</div>
<div class="label breakdown total">Total</div>
<div class="period value breakdown total">651.00</div>
<div class="label breakdown header">
<span>Profits, by financial year</span>
</div>
<div class="label breakdown item">
<span>FY1</span>
</div>
<div class="period value">
<ix:nonFraction name="ct-comp:FY1AmountOfProfitChargeableAtFirstRate" contextRef="ctxt-8" format="ixt2:numdotdecimal" unitRef="GBP" decimals="2">162.00</ix:nonFraction>
</div>
<div class="label breakdown item">
<span>FY2</span>
</div>
<div class="period value">
<ix:nonFraction name="ct-comp:FY2AmountOfProfitChargeableAtFirstRate" contextRef="ctxt-8" format="ixt2:numdotdecimal" unitRef="GBP" decimals="2">489.00</ix:nonFraction>
</div>
<div class="label breakdown total">Total</div>
<div class="period value breakdown total">
<ix:nonFraction name="ct-comp:TotalProfitsChargeableToCorporationTax" contextRef="ctxt-8" format="ixt2:numdotdecimal" unitRef="GBP" decimals="2">651.00</ix:nonFraction>
</div>
<div class="label breakdown header">
<span>Corporation tax chargeable</span>
</div>
<div class="label breakdown item">
<span>FY1 (19%)</span>
</div>
<div class="period value negative">
<span>
(
<ix:nonFraction name="ct-comp:FY1TaxAtFirstRate" contextRef="ctxt-8" format="ixt2:numdotdecimal" unitRef="GBP" decimals="2">30.78</ix:nonFraction>
)
</span>
</div>
<div class="label breakdown item">
<span>FY2 (19%)</span>
</div>
<div class="period value negative">
<span>