 |
 |
|
|
|
Group Number |
Group Description |
Account Number |
Account Description |
|
Profit and Loss Accounts |
|
|
|
|
1 |
Income |
1 |
Sales |
|
|
|
2 |
Contracts |
|
21 |
Cost of Sales |
|
|
|
22 |
Opening Stock |
18 |
Opening Stock |
|
23 |
Purchases |
27 |
Purchases |
|
26 |
Staff costs |
44/1 |
Wages |
|
|
|
45 |
Social Security |
|
29 |
Other direct costs |
50 |
Hire of plant and machinery |
|
|
|
53 |
Sub contractors |
|
30 |
Depreciation |
66/12 |
Plant and machinery |
|
|
|
66/14 |
Motor vehicles |
|
31 |
Profit/loss on sale of assets |
68 |
Profit/loss on sale of tangible fixed assets |
|
34 |
Closing stock |
74 |
Closing stock |
|
41 |
Other income |
89 |
Rents received |
|
81 |
Interest receivable |
130 |
Deposit account interest |
|
161 |
Establishment costs |
|
|
|
162 |
Staff costs |
221/1 |
Wages |
|
|
|
222 |
Social Security |
|
164 |
Other establishment costs |
227 |
Rent |
|
|
|
230 |
Rates and water |
|
|
|
231 |
Use of residence as office |
|
|
|
233 |
Light and heat |
|
181 |
Administrative expenses |
|
|
|
182 |
Staff costs |
255/1 |
Wages |
|
|
|
256 |
Social Security |
|
184 |
Other administrative expenses |
263 |
Telephone |
|
|
|
264 |
Post and stationery |
|
|
|
266 |
Travelling |
|
|
|
267 |
Motor expenses |
|
|
|
270 |
Licenses and insurance |
|
|
|
280 |
Sundry expenses |
|
|
|
285 |
Accountancy |
|
241 |
Finance costs |
378 |
Bank charges |
|
|
|
379 |
Credit card |
|
263 |
Depreciation |
389/1 |
Goodwill |
|
|
|
390/1 |
Freehold property |
|
|
|
390/12 |
Plant and machinery |
|
|
|
390/13 |
Fixtures and fittings |
|
|
|
390/14 |
Motor expenses |
|
|
|
390/15 |
Computer equipment |
|
264 |
Profit/loss on sale of assets |
392/12 |
Plant and machinery |
|
|
|
392/13 |
Fixtures and fittings |
|
|
|
392/15 |
Computer equipment |
|
291 |
Interest Payable and Similar Charges |
413 |
Bank interest |
|
|
|
414 |
Bank loan interest |
|
294 |
HP and finance lease charges |
426 |
Hire Purchase |
|
399 |
Partners' Appropriations |
470 |
Salaries |
|
|
|
|
|
|
Balance Sheet Accounts |
|
|
|
|
411 |
Fixed Assets |
|
|
|
422 |
Intangible fixed assets |
502 |
Goodwill |
|
430 |
Tangible fixed assets |
512 |
Freehold property |
|
|
|
523 |
Plant and machinery |
|
|
|
524 |
Fixtures and fittings |
|
|
|
525 |
Motor vehicles |
|
|
|
526 |
Computer equipment |
|
462 |
Investments |
558 |
Other |
|
481 |
Current Assets |
|
|
|
491 |
Stocks |
569 |
Stocks |
|
501 |
Debtors : amounts falling due within one year |
586 |
Trade debtors |
|
|
|
594 |
Other debtors |
|
515 |
Prepayments and accrued income |
687 |
Prepayments and accrued income |
|
561 |
Cash in hand |
668 |
Cash in hand |
|
571 |
Bank deposit accounts |
673 |
Bank deposit account |
|
590 |
Assets or Liabilities |
|
|
|
591 |
Bank accounts |
692 |
Bank account no. 1 |
|
|
|
693 |
Bank account no. 2 |
|
648 |
VAT |
735 |
VAT |
|
651 |
Creditors : amounts falling due within one year |
737 |
Trade creditors |
|
|
|
755 |
Social security and other taxes |
|
|
|
767 |
Other creditors |
|
|
|
786 |
Accrued expenses |
|
671 |
Creditors : amounts falling due after one year |
814 |
Other creditors |
|
731 |
Loans |
|
|
|
732 |
Loans less than 1 year |
869 |
Loans |
|
733 |
Loans - over 1 year |
875 |
Loans |
|
741 |
Hire Purchase and Finance Lease Contracts |
|
|
|
743 |
Hire Purchase - gross |
909 |
HP - gross - less than 1 year |
|
|
|
910 |
HP - gross - 1-5 years |
|
745 |
Hire Purchase - interest |
912 |
HP - interest - less than 1 year |
|
|
|
913 |
HP - interest - 1-5 years |
|
761 |
Provision for liabilities and charges |
942 |
No description |
|
811 |
Reserves |
970 |
Revaluation reserve |
|
|
|
971 |
Other reserves 1 |
|
820 |
Capital and current accounts |
|
|
|
821 |
Capital accounts |
975/1 |
Brought forward |
|
822 |
Current accounts |
985/1 |
Brought forward |
|
|
|
985/2 |
Capital introduced |
|
|
|
985/21 |
Drawings |
|
850 |
Fixed share of Profit |
998 |
Fixed share of Profit |