Introduction:
Reserves are the amount of profits that a company retains for future use. These reserves can be used to finance future growth, pay dividends, and cover unexpected expenses. However, there are certain reserves that cannot be transferred to capital redemption reserve.

Explanation:
The capital redemption reserve is a reserve that is created when a company redeems its own shares. This reserve is created to offset the reduction in the company's share capital that occurs when shares are redeemed. The purpose of this reserve is to ensure that the company does not reduce its share capital below the legal minimum.

There are certain reserves that cannot be transferred to the capital redemption reserve. These reserves are:

1. Statutory Reserve: A statutory reserve is a reserve that is created under the provisions of the Companies Act. This reserve is created to ensure that the company has sufficient funds to meet its future obligations. This reserve cannot be transferred to the capital redemption reserve.

2. Capital Reserve: A capital reserve is a reserve that is created when a company sells a fixed asset for more than its book value. This reserve is created to reflect the increase in the company's net worth. This reserve cannot be transferred to the capital redemption reserve.

3. Revaluation Reserve: A revaluation reserve is a reserve that is created when a company revalues its fixed assets. This reserve is created to reflect the increase in the value of the company's fixed assets. This reserve cannot be transferred to the capital redemption reserve.

Conclusion:
In conclusion, there are certain reserves that cannot be transferred to the capital redemption reserve. These reserves include statutory reserves, capital reserves, and revaluation reserves. It is important for companies to understand the nature of these reserves and their limitations in order to effectively manage their finances.

Security premium account
revolution reserve
profit prior to Incorporation
all of the above