Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
**Suspense account** ...................................................................................................... 3
Income Statement Accounts ........................................................................................... 3
Group 1 REVENUE : accounts 1 to 11 ..................................................................................................... 3
Group 21 COST OF SALES : accounts 17 to 83 ...................................................................................... 3
Group 41 OTHER OPERATING INCOME : accounts 88 to 104 ............................................................... 7
Group 50 Gain/Loss on Revaluation of Assets: account 107 ................................................................. 9
Group 61 INCOME FROM INVESTMENTS : accounts 109 to 127........................................................... 9
Group 81 INTEREST RECEIVABLE AND SIMILAR INCOME : accounts 130 to 145 ........................... 10
Group 101 DISTRIBUTION COSTS : accounts 151 to 215 .................................................................... 11
Group 151 Section 1- ADMINISTRATIVE EXPENSES : accounts 220 to 339 (see also Group 151
Section 2 accounts 378 to 397) ................................................................................................................ 16
Group 221 OTHER OPERATING EXPENSES : accounts 344 to 373 .................................................... 26
Group 222 Staff costs : accounts 344 to 347 ......................................................................................... 26
Group 151 Section 2- ADMINISTRATIVE EXPENSES : accounts 378 to 397 (see also Group 151
section 1 accounts 220 to 339 ) ................................................................................................................ 29
Group 271 EXCEPTIONAL ITEMS : accounts 400 to 404 ...................................................................... 31
Group 282 Gain/Loss on Revaluation of Assets: account 410 ............................................................. 32
Group 291 INTEREST PAYABLE AND SIMILAR CHARGES : accounts 413 to 436 ........................... 32
Group 301 FRS17 - OTHER FINANCE INCOME/COSTS : accounts 438 to 439 ................................. 33
Group 311 TAX : accounts 442 to 455 .................................................................................................... 33
Group 321 MINORITY INTERESTS – Group Accounts : accounts 456 to 457 .................................... 34
Group 371 DIVIDENDS : accounts 471 to 473 ........................................................................................ 34
Group 381 PRIOR YEAR ADJUSTMENT : account 475 ......................................................................... 35
Group 391 DIRECTORS' BENEFITS IN KIND : account 499 ................................................................. 35
Balance Sheet Accounts ................................................................................................ 36
Group 411 Section 1 NON-CURRENT ASSETS : accounts 502 to 563 (see also Group 411
Section 2 account 625 to 649) .................................................................................................................. 36
Group 481 section 1 - CURRENT ASSETS : accounts 568 to 620 ....................................................... 42
(see also group 481 Section 2 account 659 to 691 ) ................................................................................... 42
Group 411 Section 2 NON-CURRENT ASSETS : accounts 625 to 657 ................................................ 43
Group 481 section 2 - CURRENT ASSETS : accounts 659 to 691 ........................................................ 44
(see also, group 481 Section 1 accounts 568 to 616) ................................................................................. 45
Group 590 RECEIVABLES OR PAYABLE : account 692 to 735 ........................................................... 46
Group 649 CURRENT LIABILITIES : accounts 736 to 791 ..................................................................... 50
Group 669 NON-CURRENT LIABILITIES : accounts 792 to 838 ............................................................ 51
Group 699 FINANCIAL LIABILITIES – BORROWINGS : accounts 839 to 920 ..................................... 53
Group 765 DEFERRED TAX : accounts 932 to 941 ................................................................................ 57
Group 767 PROVISIONS: accounts 942 to 946 ...................................................................................... 57
Group 781 ACCRUALS AND DEFERRED INCOME: accounts 951 to 956 ............................................ 57
Group 791 EMPLOYEE BENEFIT OBLIGATIONS : accounts 957 to 961 ............................................. 58
Group 1 REVENUE : accounts 1 to 11
Page 1 of 65
Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
Group 801 CALLED UP SHARE CAPITAL : account 966 ..................................................................... 59
Group 802 Statement of changes in equity (SoCiE) Share capital: account 967 ................................ 60
Group 811 RESERVES : accounts 968 to 974 ........................................................................................ 60
Group 830 NON-CONTROLLING INTERESTS – Group accounts : accounts 983 to 984 .................. 64
Group 1 REVENUE : accounts 1 to 11
Page 2 of 65
Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
**Suspense account**
Account 0 is treated as a balance sheet account. Any balance will be included within current assets or liabilities as appropriate.
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0 ** Suspense account ** |
Original IRIS chart code |
Income Statement Accounts
Group 1 REVENUE : accounts 1 to 11
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All accounts within group 1 will be added together and disclosed as 'Revenue' on the statutory income statement Sub account 1-50 within account 10 can be used if more than 9 revenue accounts are required. These sub accounts will Accounting policy Postings to this group and entries in the client screens will trigger the 'Revenue Recognition' accounting policy. Segmental Reporting note A segmental reporting note will only be generated if postings have been made to an account between 1 and 10 and Revenue from Contracts with Customers note For periods starting on or after 1 January 2018 or if early adopted, a 'revenue from contracts with customers' note will Descriptions The description of group 1 is used on the statutory income statement, income statement summary and Trading profit and Business Tax Balances on accounts 1 to 11 are totalled to complete Box 1 on the CT600. |
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1 Sales |
Original IRIS chart code |
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10 / 1-50 No description |
11-14,22-26,37-41 |
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Group 21 COST OF SALES : accounts 17 to 83 |
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All accounts within group 21 will be added together and disclosed as Cost of sales on the statutory income statement. Descriptions The description of group 21 is used on the statutory income statement, income statement summary and trading profit |
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Page 3 of 65 |
Group 1 REVENUE : accounts 1 to 11 |
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Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
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Group 22 Opening stock : accounts 17 to 26 17 Opening valuation |
Original IRIS chart code |
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Group 23 Purchases : accounts 27 to 39 |
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Sub account 1-50 within account 36 can be used if more than 9 purchase accounts are required. . |
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27 Purchases |
Original IRIS chart code |
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36 / 1-50 No description |
80-94 |
Group 25 Direct costs : accounts 43 to 72
Group 26 Staff costs : accounts 43 to 46
Directors' costs should be posted to sub accounts (where appropriate) within each group and NOT the main account.
Accounting policy
An 'Employee benefit costs' accounting policy will be triggered by any postings to the pension accounts (including directors' pensions) and entries in the client data screen.
'Employees and Directors' note
This note will always be produced. The total amounts for staff costs from groups 26,112,132,162,182,202,222 and 262 will appear in the 'Employees and Directors' note. These will be totalled and shown as:
Wages and salaries
Social security costs
Other pension costs
Additional information relating to numbers of employees will be taken from a client data screen. The note can be replaced via the data screens, there is also an option for additional freeform text.
Directors' disclosures
When making postings to the directors' accounts a specific director should be nominated. A list will appear of the directors that are in office during the year. If separate details are not required it is possible to allocate to the Unspecified director's account.
The following items will be disclosed relating to directors:
Directors' emoluments (Salaries, Fees, Bonuses, Commission, Benefits in kind (memo posting to account 499)
Pension contributions to money purchase schemes
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Page 4 of 65 |
Group 21 COST OF SALES : accounts 17 to 83 |
Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
See client data screen for additional items to disclose e.g. number of directors in pension schemes. Highest paid director If total emoluments as described above exceed £200,000 then details relating to the highest paid director must be Descriptions The heading for the Employees and Directors note is taken from an entry in the client data screens, the default is Business Tax Amounts posted to directors' remuneration accounts are used to provide a summary of the directors' remuneration on |
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43 Directors' remuneration etc |
Original IRIS chart code |
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44 Wages |
104 |
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Group 28 Leases : accounts 49 to 51 |
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Profit before tax note Totals for IFRS 16 Leases, Hire of plant and machinery and Other operating leases will be disclosed in the operating |
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49 IFRS 16 Leases |
Original IRIS chart code |
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50 Hire of plant and machinery |
107 |
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Group 29 Other direct costs : accounts 52 to 64 52 Other direct costs |
Original IRIS chart code |
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Page 5 of 65 |
Group 21 COST OF SALES : accounts 17 to 83 |
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Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
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53 Sub contractors |
109 |
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Group 30 Depreciation : accounts 65 to 66 |
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Profit before tax note Depreciation for disclosure in the operating profit note is taken from the balance sheet codes in group 411. Note Postings should be made to the sub accounts within this group if a breakdown of the depreciation amounts is required Business Tax These accounts will be added back to the operating profit/loss to arrive at the Schedule D Case I profit/loss. Where amortisation is allowable (on intangible assets purchased or created after 31 March 2002) post to sub accounts |
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65 Amortisation of intangible fixed assets |
Original IRIS chart code |
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66 Depreciation of tangible fixed assets |
118-125 |
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Group 31 Profit/loss on sale of assets : accounts 67 to 69 |
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Profit before tax note Business Tax These accounts will be added back to the operating profit/loss to arrive at the Schedule D Case I profit/loss. Where profit/loss is allowable (on intangible assets purchased or created after 31 March 2002) post to sub accounts 11 |
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67 Profit/loss on sale of intangible fixed assets 67/2 P/l on patents & licences - disallowed |
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Page 6 of 65 |
Group 21 COST OF SALES : accounts 17 to 83 |
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Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
67/12 P/l on patents & licences-allowable
67/13 P/l on development costs - allowable
67/14 P/l on computer software - allowable
68 Profit/loss on sale of tangible fixed assets
69 Profit/loss on sale of fixed asset investments
Group 32 Impairment losses : accounts 70 to 71
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Business Tax These accounts will be added back to the operating profit/loss to arrive at the Schedule D Case I profit/loss. Where impairment loss is allowable (on intangible assets purchased or created after 31 March 2002) post to sub |
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70 Impairment losses for intangible fixed assets 70/2 Imp losses for patents & licences - disallowed 71 Impairment losses for tangible fixed assets |
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Group 33 Exceptional items : account 72 |
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Exceptional items note An optional Exceptional items note is available via a client data screen freeform note. |
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72 Exceptional items |
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Group 34 Closing stock : accounts 73 to 82 73 Closing valuation |
Original IRIS chart code |
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Group 35 Gain/Loss on Revaluation of Assets: Account 83
83 Gain/loss on revaluation of assets
83/1 Gain/loss on revaluation of intangible assets
83/2 Gain/loss on revaluation of tangible assets
83/3 Gain/loss on revaluation of investments
83/4 Gain/loss on revaluation of investment property
Group 41 OTHER OPERATING INCOME : accounts 88 to 104
All accounts within group 41 will be added together and disclosed as Other operating income on the statutory income statement.
Other operating income note
There will be no note by default, there is an option on a client data screen to produce a note. This note will only be produced if postings have been made to accounts within this group.
Descriptions
Group 41 OTHER OPERATING INCOME : accounts 88 to 104 Page 7 of 65
Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
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The description of group 41 is used on the statutory income statement and as the note heading if one is produced. Business Tax The balance on account 89 is:
If the company has a long accounting period the posting date attached to the posting will determine the CTAP in which |
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88 Discounts received |
Original IRIS chart code |
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Group 42 Government grants : account 96 96 Government grants |
Original IRIS chart code |
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Group 43 Exchange gains : account 97 |
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Profit before tax note The total for Foreign exchange differences will be disclosed in the Profit before tax note. The amounts will be taken |
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97 Exchange gains |
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Group 44 Profit on sale of fixed assets : accounts 98 to 100 |
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Profit before tax note The total of profit or loss on sale of fixed assets is disclosed in the Operating profit note and is taken from balances in Business Tax These accounts will be added back to the operating profit/loss to arrive at the Schedule D Case I profit/loss. |
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98 Profit on sale of intangible fixed assets 98/2 Profit on sale of patents & licences - disallowed 99 Profit on sale of tangible fixed assets |
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Group 45 Reversal of impairment losses : accounts 101 to 102 |
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Business Tax These accounts will be added back to the operating profit/loss to arrive at the Schedule D Case I profit/loss. Where impairment loss is allowable (on intangible assets purchased or created after 31 March 2002) post to sub |
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Group 41 OTHER OPERATING INCOME : accounts 88 to 104 |
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Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
101 Reversal of impairment losses for intangible fixed assets
101/1 Reversal of impairment losses for goodwill - disallowed
101/2 Reversal of impairment losses for patents & licences - disallowed
101/3 Reversal of impairment losses for development cost - disallowed
101/4 Reversal of impairment losses for computer software - disallowed
101/11 Reversal of impairment losses for goodwill - allowable
101/12 Reversal of impairment losses for patents & licences - allowable
101/13 Reversal of impairment losses for on development costs - allowable
101/14 Reversal of impairment losses for computer software - allowable
102 Reversal of impairment losses for tangible fixed assets
Group 46 Exceptional items : account 103
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Exceptional items note An optional Exceptional items note is available via a client data screen freeform note. |
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103 Exceptional items |
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Group 47 Gain/Loss on Revaluation of Assets: account 104 |
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Posting (expected to be Credit) to Group 47 - account 104 (Current and/or Last Year) should be included within the |
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104 Gain/loss on revaluation of assets |
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Group 50 Gain/Loss on Revaluation of Assets: account 107
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Posting (Debit/Credit) to Group 50 - account 107 (Current and/or Last Year) will be included as a NEW line item Description Where postings exist to account 107 (main account) the description of the new line item should be taken from the Where postings do NOT exist to account 107 (main account) BUT exist within multiple sub-accounts (1-4) the Where postings do NOT exist to account 107 (main account) and ONLY exist to 1 sub-account (1,2,3 or 4) the |
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107 Gain/loss on revaluation of assets |
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Group 61 INCOME FROM INVESTMENTS : accounts 109 to 127 |
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Items posted to group 61 will be shown on the face of the statutory income statement included within Finance income. Net finance costs note The note will be produce if postings are made, it can be replaced via the data screens. Description The heading in the notes to the financial statements cannot be changed. |
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Group 50 Gain/Loss on Revaluation of Assets: account 107 |
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Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
Business Tax
Accounts 109 to 123 will be deducted from the operating profit/loss to arrive at the Schedule D Case I profit/loss.
Accounts 110, 112 and 114 to 118 will be treated as Franked Investment Income.
Accounts 119 to 123 are assumed to the Un-franked Investment Income.
Group 62 Income from shares in group undertakings : account 109
109 Shares in group undertakings
Group 63 Income from participating interests : accounts 110 to112
Group 64 Income from interest in associate undertakings : account 110
110 Interest in associate undertakings
Group 65 Income from other participating interests : accounts 111 to 112
111 Interest in joint venture
112 Other participating interests
Group 66 Income from fixed asset investments : accounts 114 to 123
Group 67 Other fixed asset investments- Franked investment income : accounts 114 to 118
Original IRIS chart code
114 Other fixed asset investments 136
115 No description 137
116 No description 138
117 No description 142
118 No description 143-144
Group 68 Other fixed asset investments – Un-franked investment income : accounts 119 to 123
Original IRIS chart code
119 Other fixed asset investments 139
120 No description 140
121 No description 141
122 No description 145
123 No description 146-147
Group 69 Exceptional items : account 127
Exceptional items note
An optional Exceptional items note is available via a client data screen freeform note.
127 Exceptional items
Group 81 INTEREST RECEIVABLE AND SIMILAR INCOME : accounts 130 to 145
All items within group 81 will be added together and disclosed as 'Finance income' on the statutory income statement.
Net finance costs note
The note will be produce if postings are made, it can be replaced via the data screens
Descriptions
The description of group 81 is used on the statutory income statement.
The descriptions of accounts 130 to 145 are used notes to the financial statements, Income statement summary and Trading profit and loss account (TP1) under the heading “Finance income”.
Business Tax
Accounts 130 to 134 will be deducted from the operating profit/loss to arrive at the Schedule D Case I profit/loss. These balances will be included in the Profits and Gains from Non-Trading Loan Relationships on the corporation tax computation.
Accounts 135 to 139 are assumed to be trading interest and will not effect the corporation tax computation.
Group 81 INTEREST RECEIVABLE AND SIMILAR INCOME : accounts 130 to 145
Page 10 of 65
Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
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Group 82 Interest receivable : accounts 130 to 139 130 Deposit account interest |
Original IRIS chart code |
Group 83 Current asset investment income : accounts 140 to 144
140 Current asset investment income
141 No description
142 No description
143 No description
144 No description
Group 84 Exceptional items : account 145
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Exceptional items note An optional Exceptional items note is available via a client data screen freeform note. |
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145 Exceptional items |
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Group 101 DISTRIBUTION COSTS : accounts 151 to 215 |
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All items within group 101 will be added together and disclosed as 'Distribution costs' on the statutory income statement. Descriptions The description of group 101 is used on the statutory income statement. |
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Group 111 Distribution costs : accounts 151 to 180
Group 112 Staff costs : accounts 151 to 154
See group 26 for details relating to the disclosure of Staff costs
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151 Directors' remuneration |
Original IRIS chart code |
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152 Wages |
160 |
Profit before tax note
Totals for IFRS 16 Leases, Hire of plant and machinery and Other operating leases will be disclosed in the operating profit/loss note.
Only sub accounts should be used for account code 156 and not the main account code.
These balances will come from groups 28,113,133,163,183,203 and 223.
Descriptions in Profit before tax note will pick up from descriptions on accounts in group 28.
Group 101 DISTRIBUTION COSTS : accounts 151 to 215
Page 11 of 65
Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
Group 113 Leases : accounts 156 to 158
156 IFRS 16 Leases
156 / 1 Short -term
156 / 2 No description
156 / 3 No description
156 / 4 No description
156 / 5 No description
156 /21 Low-value assets
156/ 22 No description
156/ 23 No description
156/ 24 No description
156/ 25 No description
156/ 41 Variable lease payments
156/ 42 No description
156/ 43 No description
156/ 44 No description
156/ 45 No description
157 Hire of plant and machinery
158 Other operating leases
Group 114 Other distribution costs : accounts 159 to 171
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Sub account 1-10 within account 171 can be used if more than 12 Other distribution cost accounts are required. These |
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159 Haulage |
Original IRIS chart code |
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171 / 1- 10 No description |
175-177 |
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Group 115 Depreciation : accounts 172 to 173 |
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Profit before tax note Note Postings should be made to the sub accounts within this group if a breakdown of the depreciation amounts is required Business Tax These accounts will be added back to the operating profit/loss to arrive at the Schedule D Case I profit/loss. Where amortisation is allowable (on intangible assets purchased or created after 31 March 2002) post to sub accounts |
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172 Amortisation of intangible fixed assets |
Original IRIS chart code Group 101 DISTRIBUTION COSTS : accounts 151 to 215 |
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Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
172/11 Amort of goodwill - allowable
172/12 Amort of patents & licences - allowable
172/13 Amort of development costs - allowable
172/14 Amort of computer software - allowable
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173 Depreciation of tangible fixed assets |
178-185 |
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Group 116 Profit/loss on sale of assets : accounts 174 to 176 |
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Profit before tax note Business Tax These accounts will be added back to the operating profit/loss to arrive at the Schedule D Case I profit/loss. Where profit/loss is allowable (on intangible assets purchased or created after 31 March 2002) post to sub accounts 11 |
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174 Profit/loss on sale of intangible fixed assets 174/2 P/l on sale of patents & licences - disallowed 174/12 P/l on sale of patents & licences - allowable 174/14 P/l on sale of computer software - allowable 175 Profit/loss on sale of tangible fixed assets |
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Group 117 Impairment losses : accounts 177 to 178 |
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Business Tax These accounts will be added back to the operating profit/loss to arrive at the Schedule D Case I profit/loss. Where impairment loss is allowable (on intangible assets purchased or created after 31 March 2002) post to sub |
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177 Impairment losses for intangible fixed assets 177/2 Impairment losses for patents & licences - disallowed 178 Impairment losses for tangible fixed assets |
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Group 118 Exceptional items : account 179 |
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Exceptional items note An optional Exceptional items note is available via a client data screen freeform note. |
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179 Exceptional items Group 101 DISTRIBUTION COSTS : accounts 151 to 215 |
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Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
Group 119 Gain/Loss on Revaluation of Assets: account 180
Distribution Costs
Posting(s) (expected to be Debit) to Group 119 - account 180 (Current and/or Last Year) should be included within the total "Distribution Costs" (group 101).
180 Gain/loss on revaluation of assets
180/1 Gain/loss on revaluation of intangible assets
180/2 Gain/loss on revaluation of tangible assets
180/3 Gain/loss on revaluation of investments
180/4 Gain/loss on revaluation of investment property
Group 131 Distribution extra 1 : accounts 185 to 215
Group 132 Staff costs : accounts 185 to 188
See group 26 for details relating to the disclosure of Staff costs.
185 Directors' remuneration
185 / 1 Directors' salaries
185 / 2 Directors' fees
185 / 3 Directors' bonuses
185 / 4 Directors' commission
185 / 5 Directors' social security
185 / 6 Directors' pension contributions to defined benefit schemes
185 / 7 Directors' pension contributions to money purchase schemes
185 / 8 Directors' pensions paid
185 / 9 Directors' compensation for loss of office
186 Wages
187 Social security
188 Pensions
Group 133 Leases : accounts 190 to 192
Profit before tax note
Totals for IFRS 16 Leases, Hire of plant and machinery and Other operating leases will be disclosed in the operating profit/loss note.
Only sub accounts should be used for account code 190 and not the main account code.
These balances will come from groups 28,113,133,163,183,203 and 223.
Descriptions in profit before tax note will pick up from descriptions on accounts in group 28.
190 IFRS 16 Leases
190 / 1 Short -term
190 / 2 No description
190 / 3 No description
190 / 4 No description
190 / 5 No description
190 /21 Low-value assets
190/ 22 No description
190/ 23 No description
190/ 24 No description
190/ 25 No description
190/ 41 Variable lease payments
190/ 42 No description
190/ 43 No description
190/ 44 No description
190/ 45 No description
191 Hire of plant and machinery
192 Other operating leases
Group 134 Other distribution extra 1 costs : accounts 193 to 205
193 No description
194 No description
195 No description
Group 101 DISTRIBUTION COSTS : accounts 151 to 215
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Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
196 No description
197 No description
198 No description
199 No description
200 No description
201 No description
202 No description
203 No description
204 No description
205 No description
Group 135 Donations : account 206
206 Donations
Group 136 Depreciation : accounts 207 to 208
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Profit before tax note Note Postings should be made to the sub accounts within this group if a breakdown of the depreciation amounts is required Business Tax These accounts will be added back to the operating profit/loss to arrive at the Schedule D Case I profit/loss. Where amortisation is allowable (on intangible assets purchased or created after 31 March 2002) post to sub accounts |
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207 Amortisation of intangible fixed assets 208 Depreciation of tangible fixed assets |
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Group 137 Profit/loss on sale of assets : accounts 209 to 211 |
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Profit before tax note Business Tax These accounts will be added back to the operating profit/loss to arrive at the Schedule D Case I profit/loss. Where profit/loss is allowable (on intangible assets purchased or created after 31 March 2002) post to sub accounts 11 |
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209 Profit/loss on sale of intangible fixed assets 209/2 P/l on sale of patents & licences - disallowed Group 101 DISTRIBUTION COSTS : accounts 151 to 215 |
Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
209/11 P/l on sale of goodwill - allowable
209/12 P/l on sale of patents & licences - allowable
209/13 P/l on sale of development costs - allowable
209/14 P/l on sale of computer software - allowable
210 Profit/loss on sale of tangible fixed assets
211 Profit/loss on sale of fixed asset investments
Group 138 Impairment losses : accounts 212 to 213
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Business Tax These accounts will be added back to the operating profit/loss to arrive at the Schedule D Case I profit/loss. Where impairment loss is allowable (on intangible assets purchased or created after 31 March 2002) post to sub |
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212 Impairment losses for intangible fixed assets 212/2 Impairment losses for patents & licences - disallowed 213 Impairment losses for tangible fixed assets |
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Group 139 Exceptional items : account 214 |
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Exceptional items note An optional Exceptional items note is available via a client data screen freeform note. |
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214 Exceptional items |
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Group 140 Gain/Loss on Revaluation of Assets: account 215 |
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Distribution Costs Posting(s) (expected to be Debit) to Group(s) 140 - account 215 (Current and/or Last Year) should be included within |
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215 Gain/loss on revaluation of assets |
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Group 151 Section 1- ADMINISTRATIVE EXPENSES : accounts 220 to 339 (see also Group 151 Section 2 accounts 378 to 397)
All items within group 151 will be added together and disclosed as Administrative expenses on the income statement summary or statutory profit and loss account (PL1).
Descriptions
The description of group 151 is used on the statutory profit and loss account (PL1).
The descriptions of accounts 220 to 397 are used notes to the financial statements, Income statement summary and Trading profit and loss account (TP1).
Group 161 Establishment costs : accounts 220 to 249
Group 162 Staff costs : accounts 220 to 223
See group 26 for details relating to the disclosure of Staff costs.
220 Directors' remuneration
220 / 1 Directors' salaries
Group 151 Section 1- ADMINISTRATIVE EXPENSES : accounts 220 to 339 (see also Group 151 Section 2 accounts
378 to 397)
Page 16 of 65
Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
220 / 2 Directors' fees
220 / 3 Directors' bonuses
220 / 4 Directors' commission
220 / 5 Directors' social security
220 / 6 Directors' pension contributions to defined benefit schemes
220 / 7 Directors' pension contributions to money purchase schemes
220 / 8 Directors' pensions paid
220 / 9 Directors' compensation for loss of office
221 Wages
222 Social security
223 Pensions
Group 163 Leases : accounts 225 to 227
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Profit before tax note |
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225 IFRS 16 Leases 226 Hire of plant and machinery |
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Group 164 Other establishment costs : accounts 228 to 240 |
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Sub account 1-10 within account 240 can be used if more than 12 Other establishment cost accounts are required. |
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228 Other establishment costs |
Original IRIS chart code 271 |
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Group 165 Depreciation : accounts 241 to 242 |
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Profit before tax note |
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Group 151 Section 1- ADMINISTRATIVE EXPENSES : accounts 220 to 339 (see also Group 151 Section 2 accounts 378 to 397) Page 17 of 65 |
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Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
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Note Postings should be made to the sub accounts within this group if a breakdown of the depreciation amounts is required Business Tax These accounts will be added back to the operating profit/loss to arrive at the Schedule D Case I profit/loss. Where amortisation is allowable (on intangible assets purchased or created after 31 March 2002) post to sub accounts |
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241 Amortisation of intangible fixed assets 242 Depreciation of tangible fixed assets |
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Group 166 Profit/loss on sale of assets : accounts 243 to 245 |
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Profit before tax note Business Tax These accounts will be added back to the operating profit/loss to arrive at the Schedule D Case I profit/loss. Where profit/loss is allowable (on intangible assets purchased or created after 31 March 2002) post to sub accounts 11 |
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243 Profit/loss on sale of intangible fixed assets 243/2 P/l on sale of patents & licences - disallowed 244 Profit/loss on sale of tangible fixed assets |
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Group 167 Impairment losses : accounts 246 to 247 |
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Business Tax These accounts will be added back to the operating profit/loss to arrive at the Schedule D Case I profit/loss. Where impairment loss is allowable (on intangible assets purchased or created after 31 March 2002) post to sub |
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246 Impairment losses for intangible fixed assets Group 151 Section 1- ADMINISTRATIVE EXPENSES : accounts 220 to 339 (see also Group 151 Section 2 accounts 378 to 397) Page 18 of 65 |
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Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
246/2 Impairment losses for patents & licences - disallowed
246/3 Impairment losses for development costs - disallowed
246/4 Impairment losses for computer software - disallowed
246/11 Impairment losses for goodwill - allowable
246/12 Impairment losses for patents & licences - allowable
246/13 Impairment losses for on development costs - allowable
246/14 Impairment losses for computer software - allowable
247 Impairment losses for tangible fixed assets
Group 168 Exceptional items : account 248
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Exceptional items note An optional Exceptional items note is available via a client data screen freeform note. |
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248 Exceptional items |
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Group 169 Gain/Loss on Revaluation of Assets: Account 249 |
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Administrative Expenses Posting(s) (expected to be Debit) to Group(s) 169 - account 249 (Current and/or Last Year) should be included within |
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249 Gain/loss on revaluation of assets |
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Group 181 Administrative expenses : accounts 254 to 305
Group 182 Staff costs : accounts 254 to 257
See group 26 for details relating to the disclosure of Staff costs.
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254 Directors' remuneration 254 / 2 Directors' fees 254 / 6 Directors' pension contributions to defined benefit schemes 254 / 7 Directors' pension contributions to money purchase schemes 254 / 9 Directors' compensation for loss of office |
Original IRIS chart code 335, 341, 347, 353, 359, 365, 371, 336, 342, 348, 354, 360, 366, 372, 339, 345, 351, 357, 363, 369, 375, |
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255 Wages |
186 |
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Group 183 Leases : accounts 259 to 261 |
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Profit before tax note |
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Group 151 Section 1- ADMINISTRATIVE EXPENSES : accounts 220 to 339 (see also Group 151 Section 2 accounts 378 to 397) Page 19 of 65 |
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Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
259 IFRS 16 Leases
259 / 1 Short -term
259 / 2 No description
259 / 3 No description
259 / 4 No description
259 / 5 No description
259 /21 Low-value assets
259/ 22 No description
259/ 23 No description
259/ 24 No description
259/ 25 No description
259/ 41 Variable lease payments
259/ 42 No description
259/ 43 No description
259/ 44 No description
259/ 45 No description
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260 Hire of plant and machinery |
Original IRIS chart code |
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Group 184 Other administrative expenses : accounts 262 to 291 |
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Sub account 1-10 within account 291 can be used if more than 28 Other administrative expense accounts are required. |
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262 No description |
Original IRIS chart code |
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291/1-10 No description |
221-230 |
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Group 185 Auditors' remuneration : accounts 292 to 293 |
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Profit before tax note Auditors' remuneration - accounts 292 and 293 will be disclosed in the Profit before tax note. Note |
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Group 151 Section 1- ADMINISTRATIVE EXPENSES : accounts 220 to 339 (see also Group 151 Section 2 accounts 378 to 397) Page 20 of 65 |
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Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
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An option is available within the client data screens to display Auditors' remuneration details in a separate note if |
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292 Auditors' remuneration |
Original IRIS chart code |
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293 Auditors' remuneration for non-audit work |
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Group 186 Donations : account 294 294 Donations |
Original IRIS chart code |
Group 187 Formation costs : account 295
295 Formation costs
Group 151 Section 1- ADMINISTRATIVE EXPENSES : accounts 220 to 339 (see also Group 151 Section 2 accounts
378 to 397)
Page 21 of 65
Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
Group 188 Foreign exchange losses : account 296
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Profit before tax note The total for Foreign exchange differences will be disclosed in the Profit before tax note. The amounts will be taken from |
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296 Foreign exchange losses |
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Group 189 Depreciation : accounts 297 to 298 |
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Profit before tax note Note Postings should be made to the sub accounts within this group if a breakdown of the depreciation amounts is required Business Tax These accounts will be added back to the operating profit/loss to arrive at the Schedule D Case I profit/loss. |
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297 Amortisation of intangible fixed assets |
Original IRIS chart code |
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298 Depreciation of tangible fixed assets |
235-242 |
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Group 190 Profit/loss on sale of assets : accounts 299 to 301 |
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Profit before tax note Business Tax These accounts will be added back to the operating profit/loss to arrive at the Schedule D Case I profit/loss. Where profit/loss is allowable (on intangible assets purchased or created after 31 March 2002) post to sub accounts 11 |
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299 Profit/loss on sale of intangible fixed assets 299/2 P/l on sale of patents & licences - disallowed 300 Profit/loss on sale of tangible fixed assets Group 151 Section 1- ADMINISTRATIVE EXPENSES : accounts 220 to 339 (see also Group 151 Section 2 accounts 378 to 397) Page 22 of 65 |
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Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
Group 191 Impairment losses : accounts 302 to 303
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Business Tax These accounts will be added back to the operating profit/loss to arrive at the Schedule D Case I profit/loss. Where impairment loss is allowable (on intangible assets purchased or created after 31 March 2002) post to sub |
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302 Impairment losses for intangible fixed assets 302/2 Impairment losses for patents & licences - disallowed 303 Impairment losses for tangible fixed assets |
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Group 192 Exceptional items : account 304 |
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Exceptional items note An optional Exceptional items note is available via a client data screen freeform note. |
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304 Exceptional items |
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Group 193 Gain/Loss on Revaluation of Assets: Account 305 |
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Administrative Expenses Posting(s) (expected to be Debit) to Group(s) 193 - account 305 (Current and/or Last Year) should be included within |
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305 Gain/loss on revaluation of assets |
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Group 201 Admin extra 1 : accounts 310 to 338
Group 202 Staff costs : accounts 310 to 313
See group 26 for details relating to the disclosure of Staff costs.
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310 Directors' remuneration |
Original IRIS chart code |
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311 Wages |
243 |
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Group 203 Leases : accounts 315 to 317 |
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Profit before tax note |
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Group 151 Section 1- ADMINISTRATIVE EXPENSES : accounts 220 to 339 (see also Group 151 Section 2 accounts 378 to 397) Page 23 of 65 |
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Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
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These balances will come from groups 28,113,133,163,183,203 and 223. |
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315 IFRS 16 Leases 316 Hire of plant and machinery |
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Group 204 Other administration extra 1 costs : accounts 318 to 329 |
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Sub account 1-10 within account 329 can be used if more than 12 Other administrative extra 1 cost accounts are Business Tax Account 321 will be added back to the operating profit/loss to arrive at the Schedule D Case I profit/loss. |
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318 Commission paid |
Original IRIS chart code |
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329/1-10 No description |
257-259 |
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Group 205 Donations : account 330 330 Donations |
Original IRIS chart code |
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Group 206 Depreciation : accounts 331 to 332 |
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Profit before tax note Note Postings should be made to the sub accounts within this group if a breakdown of the depreciation amounts is required Business Tax These accounts will be added back to the operating profit/loss to arrive at the Schedule D Case I profit/loss. Where amortisation is allowable (on intangible assets purchased or created after 31 March 2002) post to sub accounts |
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Original IRIS chart code Group 151 Section 1- ADMINISTRATIVE EXPENSES : accounts 220 to 339 (see also Group 151 Section 2 accounts 378 to 397) Page 24 of 65 |
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Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
331 Amortisation of intangible fixed assets
331/1 Amortisation of goodwill - disallowed
331/2 Amort of patents & licences - disallowed
331/3 Amort of development costs - disallowed
331/4 Amort of computer software - disallowed
331/11 Amortisation of goodwill l- allowable
331/12 Amort of patents & licences - allowable
331/13 Amort of development costs - allowable
331/14 Amort of computer software - allowable
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332 Depreciation of tangible fixed assets |
263-270 |
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Group 207 Profit/loss on sale of assets : accounts 333 to 335 |
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Profit before tax note Business Tax These accounts will be added back to the operating profit/loss to arrive at the Schedule D Case I profit/loss. Where profit/loss is allowable (on intangible assets purchased or created after 31 March 2002) post to sub accounts 11 |
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333 Profit/loss on sale of intangible fixed assets 333/2 P/l on sale of patents & licences - disallowed 334 Profit/loss on sale of tangible fixed assets |
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Group 208 Impairment losses : accounts 336 to 337 |
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Business Tax These accounts will be added back to the operating profit/loss to arrive at the Schedule D Case I profit/loss. Where impairment loss is allowable (on intangible assets purchased or created after 31 March 2002) post to sub |
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336 Impairment losses for intangible fixed assets 336/2 Impairment losses for patents & licences - disallowed 337 Impairment losses for tangible fixed assets |
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Group 151 Section 1- ADMINISTRATIVE EXPENSES : accounts 220 to 339 (see also Group 151 Section 2 accounts
378 to 397)
Page 25 of 65
Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
Group 209 Exceptional items : account 338
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Exceptional items note An optional Exceptional items note is available via a client data screen freeform note. |
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338 Exceptional items |
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Group 210 Gain/Loss on Revaluation of Assets: Account 339 |
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Administrative Expenses Posting(s) (expected to be Debit) to Group(s) 210 - account 339 (Current and/or Last Year) should be included within |
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339 Gain/loss on revaluation of assets |
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Group 221 OTHER OPERATING EXPENSES : accounts 344 to 373 |
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All accounts within group 221 will be added together and disclosed as Other operating expenses on the statutory income Other operating expenses note There will be no note by default, there is an option on a client data screen to produce a note. This note will only be Descriptions The description of group 221 is used on the statutory income statement and as the note heading if one is produced. |
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Group 222 Staff costs : accounts 344 to 347
See group 26 for details relating to the disclosure of Staff costs.
344 Directors' remuneration
344 / 1 Directors' salaries
344 / 2 Directors' fees
344 / 3 Directors' bonuses
344 / 4 Directors' commission
344 / 5 Directors' social security
344 / 6 Directors' pension contributions to defined benefit schemes
344 / 7 Directors' pension contributions to money purchase schemes
344 / 8 Directors' pensions paid
344 / 9 Directors' compensation for loss of office
345 Wages
346 Social security
347 Pensions
Group 223 Leases : accounts 349 to 351
Profit before tax note
Totals for IFRS 16 Leases, Hire of plant and machinery and Other operating leases will be disclosed in the operating profit/loss note.
Only sub accounts should be used for account code 349 and not the main account code.
These balances will come from groups 28,113,133,163,183,203 and 223.
Descriptions in note will pick up from descriptions on accounts in group 28.
349 IFRS 16 Leases
349 / 1 Short -term
349 / 2 No description
349 / 3 No description
349 / 4 No description
349 / 5 No description
349 /21 Low-value assets
Group 221 OTHER OPERATING EXPENSES : accounts 344 to 373
Page 26 of 65
Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
349/ 22 No description
349/ 23 No description
349/ 24 No description
349/ 25 No description
349/ 41 Variable lease payments
349/ 42 No description
349/ 43 No description
349/ 44 No description
349/ 45 No description
350 Hire of plant and machinery
351 Other operating leases
Group 224 Other operating expenses costs : accounts 352 to 364
352 No description
353 No description
354 No description
355 No description
356 No description
357 No description
358 No description
359 No description
360 No description
361 No description
362 No description
363 No description
364 No description
Group 225 Depreciation : accounts 365 to 366
Profit before tax note
Depreciation for disclosure in the profit before tax note is taken from the balance sheet codes in group 411.
Note
Postings should be made to the sub accounts within this group if a breakdown of the depreciation amounts is required on the income statement summary or detailed profit and loss account, and to the main account if no breakdown is required.
Business Tax
These accounts will be added back to the operating profit/loss to arrive at the Schedule D Case I profit/loss.
Where amortisation is allowable (on intangible assets purchased or created after 31 March 2002) post to sub accounts 11 to 14. Where amortisation is disallowable post to the main account or sub accounts 1 to 4.
365 Amortisation of intangible fixed assets
365/1 Amortisation of goodwill - disallowed
365/2 Amort of patents & licences - disallowed
365/3 Amort of development costs - disallowed
365/4 Amort of computer software - disallowed
365/11 Amortisation of goodwill - allowable
365/12 Amort of patents & licences - allowable
365/13 Amort of development costs - allowable
365/14 Amort of computer software - allowable
366 Depreciation of tangible fixed assets
366/1 Depn of freehold property
366/2 Depn of short leasehold
366/3 Depn of long leasehold
366/11 Depn of improvements to property
366/12 Depn of plant & machinery
366/13 Depn of fixtures & fittings
366/14 Depn of motor vehicles
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Page 27 of 65 |
Group 222 Staff costs : accounts 344 to 347 |
Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
366/15 Depn of computer equipment
Group 226 Profit/loss on sale of assets : accounts 367 to 369
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Profit before tax note Business Tax These accounts will be added back to the operating profit/loss to arrive at the Schedule D Case I profit/loss. Where profit/loss is allowable (on intangible assets purchased or created after 31 March 2002) post to sub accounts 11 |
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367 Profit/loss on sale of intangible fixed assets 367/2 P/l on sale of patents & licences - disallowed 368 Profit/loss on sale of tangible fixed assets |
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Group 227 Impairment losses : accounts 370 to 371 |
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Business Tax These accounts will be added back to the operating profit/loss to arrive at the Schedule D Case I profit/loss. Where impairment loss is allowable (on intangible assets purchased or created after 31 March 2002) post to sub |
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370 Impairment losses for intangible fixed assets 371 Impairment losses for tangible fixed assets |
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Group 228 Exceptional items : account 372 |
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Exceptional items note An optional Exceptional items note is available via a client data screen freeform note |
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372 Exceptional items |
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Group 229 Gain/Loss on Revaluation of Assets: Account 373 |
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Administrative Expenses Posting(s) (expected to be Debit) to Group 229 - account 373 (Current and/or Last Year) should be included within |
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373 Gain/loss on revaluation of assets |
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Group 222 Staff costs : accounts 344 to 347
Page 28 of 65
Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
Group 151 Section 2- ADMINISTRATIVE EXPENSES : accounts 378 to 397 (see also Group 151 section 1 accounts 220 to 339 )
|
Group 241 Finance costs : accounts 378 to 387 378 Bank charges |
Original IRIS chart code |
Group 261 Unallocated - administration : accounts 388 to 397
See group 26 for details relating to the disclosure of Staff costs.
Group 262 Directors' remuneration : account 388
388 Directors' remuneration
388 / 1 Directors' salaries
388 / 2 Directors' fees
388 / 3 Directors' bonuses
388 / 4 Directors' commission
388 / 5 Directors' social security
388 / 6 Directors' pension contributions to defined benefit schemes
388 / 7 Directors' pension contributions to money purchase schemes
388 / 8 Directors' pensions paid
388 / 9 Directors' compensation for loss of office
Group 263 Depreciation : accounts 389 to 390
Depreciation for each asset should be posted to the relevant sub accounts within this group and NOT the main account.
Profit before tax note
Depreciation for disclosure in the operating profit note is taken from the balance sheet codes in group 411.
Description
Group 263 description is used as the heading and the extended description of accounts in this group are used on income statement summary or trading profit and loss account (TP1).
If you change a description within this group then the corresponding descriptions of assets in other groups will need to be changed as well.
Business Tax
These accounts will be added back to the operating profit/loss to arrive at the Schedule D Case I profit/loss.
Where amortisation is allowable (on intangible assets purchased or created after 31 March 2002) post to sub accounts 11 to 14. Where amortisation is disallowable post to the main account or sub accounts 1 to 4.
|
389 Amortisation of intangible fixed assets 389/2 Amort of patents and licences - disallowed |
Original IRIS chart code 323 |
|
390 Depreciation of tangible fixed assets |
315 |
Group 151 Section 2- ADMINISTRATIVE EXPENSES : accounts 378 to 397 (see also Group 151 section 1 accounts
220 to 339 )
Page 29 of 65
Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
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390 / 2 Short leasehold |
316 |
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Group 264 Profit/loss on sale of assets : accounts 391 to 393 |
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Profit/loss on sale of each asset should be posted to the relevant sub accounts within this group and NOT the main Profit before tax note Description The extended descriptions of accounts in this group are used on the income statement summary and the trading profit If you change a description within this group then the corresponding descriptions of assets in other groups will need to Business Tax These accounts will be added back to the operating profit/loss to arrive at the Schedule D Case I profit/loss. Where profit/loss is allowable (on intangible assets purchased or created after 31 March 2002) post to sub accounts 11 |
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391 Profit/loss on sale of intangible fixed assets 391/3 P/l on sale of development costs - disallowed |
Original IRIS chart code 333 |
|
392 Profit/loss on sale of tangible fixed assets |
325 |
|
393 Profit/loss on sale of fixed asset investments |
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Group 265 Impairment losses : accounts 394 to 395 |
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Impairment losses for each asset should be posted to the relevant sub accounts within this group and NOT the main Description Group 265 description is used as the heading and the extended description of accounts in this group are used on the If you change a description within this group then the corresponding descriptions of assets in other groups will need to |
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Group 151 Section 2- ADMINISTRATIVE EXPENSES : accounts 378 to 397 (see also Group 151 section 1 accounts 220 to 339 ) Page 30 of 65 |
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Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
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Business Tax These accounts will be added back to the operating profit/loss to arrive at the Schedule D Case I profit/loss. Where impairment loss is allowable (on intangible assets purchased or created after 31 March 2002) post to sub |
||
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394 Impairment losses for intangible fixed assets 394/2 Impairment losses for patents & licences - disallowed 395 Impairment losses for tangible fixed assets |
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Group 266 Exceptional items : account 396 |
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Items note An optional Exceptional items note is available via a client data screen freeform note. |
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396 Exceptional items |
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Group 268 Gain/Loss on Revaluation of Assets: Account 397 |
||
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Administrative Expenses Posting(s) (expected to be Debit) to Group 268 - account 397 (Current and/or Last Year) should be included within |
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397 Gain/loss on revaluation of assets |
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Group 271 EXCEPTIONAL ITEMS : accounts 400 to 404 |
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Exceptional items note An optional Exceptional items note is available via a client data screen freeform note. Business Tax These accounts will be added back to the operating profit/loss to arrive at the Schedule D Case I profit/loss. Where profit/loss is allowable (on intangible assets purchased or created after 31 March 2002) post to sub accounts 11 |
||
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400 Profit / loss on sale of operation |
Original IRIS chart code |
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402 Profit / loss on disposal of intangible fixed asset 402/2 P/l on sale of patents and licences - disallowed |
418-422 |
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Group 271 EXCEPTIONAL ITEMS : accounts 400 to 404 |
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402/4 |
P/l on sale of computer software -disallowed |
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403 Profit / loss on disposal of tangible fixed asset |
418-422 |
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Group 282 Gain/Loss on Revaluation of Assets: account 410 |
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Items posted to group 282 will be shown on the face of the statutory income statement included within Finance |
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410 Gain/loss on revaluation of assets |
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Group 291 INTEREST PAYABLE AND SIMILAR CHARGES : accounts 413 to 436
Items posted to group 291 will be shown on the face of the statutory income statement included within Finance costs.
Net finance costs note
A note will be generated listing the items within this group individually with the sub heading finance costs. The note can be replaced or added to via the client data screens.
Descriptions
The descriptions of accounts 413 to 436 are used notes to the financial statements and the income statement or Trading profit and loss account (TP1) under the heading “Finance costs” (this description is taken from group 907 when running the TP1)
Group 292 Interest payable - Schedule D1 : accounts 413 to 420
Original IRIS chart code
413 Bank interest 290
414 Bank loan interest 291
415 No description 292
416 No description 293
417 No description 294
418 Mortgage 295
419 Loan 296
420 No description 297-304
Group 293 Interest payable relating to non-trade loans : accounts 421 to 425
Business Tax
These accounts will be deducted from the operating profit/loss to arrive at the Schedule D Case I profit/loss. These balances will be included in the Profits and Gains from Non-Trading Loan Relationships on the corporation tax computation as deficits.
421 Interest payable - non trade loans
422 No description
423 No description
424 No description
425 No description
Group 294 HP and finance lease charges : accounts 426 to 430
Original IRIS chart code
426 Hire purchase 305
427 Leasing 306
428 No description 307
Group 282 Gain/Loss on Revaluation of Assets: account 410 Page 32 of 65
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429 No description |
308 |
Group 295 Other finance costs : accounts 431 to 435
431 No description
432 No description
433 No description
434 No description
Group 297 FRS 25 – Dividends-Preference Shares: accounts 435 to 435
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Postings need to be made to sub accounts and not the main account. Note that each sub account relates to the |
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435 Dividends preference shares |
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Group 296 Exceptional items : account 436 |
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Exceptional items note An optional Exceptional items note is available via a client data screen freeform note. |
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436 Exceptional items |
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Group 301 FRS17 - OTHER FINANCE INCOME/COSTS : accounts 438 to 439
|
Items posted to group 301 will be shown on the face of the statutory income statement included within Finance Net finance costs note A note will be generated listing the items within this group individually with the sub heading finance costs/finance FRS 17 phase 4 Will apply automatically for defined benefit pension schemes with year beginning on or after 01.01.05. Postings Early adoption can be undertaken by making postings to these codes. Postings to Group 301(accounts 438 and 439) should be double entry for the postings made to 958/5. A warning |
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438 Expected return on pension scheme assets |
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Group 302 Share of profit: account 441 |
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Items posted to group 302 will be shown on the face of the statutory income statement included below Finance Postings need to be made to sub accounts and not the main account. |
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441 Joint ventures/associates share of profit |
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Group 311 TAX : accounts 442 to 455 |
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All items within group 311 will be added together and disclosed as Tax statutory income statement. Taxation note |
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Group 301 FRS17 - OTHER FINANCE INCOME/COSTS : accounts 438 to 439 Page 33 of 65 |
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Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
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Items within this group will be listed individually in the Taxation note under the following headings
There is a client data screen for entry of additional information to appear in the note i.e. tax charge. Accounting policy The tax accounting policy will always be produced it can be added to or replaced via the client data screens. Descriptions The description of group 311 is used as a note heading in the Notes to the financial statements. |
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Group 312 Corporation tax : accounts 442 to 449 442 Taxation |
Original IRIS chart code |
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Group 313 Deferred tax : accounts 450 to 454 450 Deferred tax |
Original IRIS chart code |
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Group 314 Exceptional items : account 455 |
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Exceptional items note An optional Exceptional items note is available via a client data screen freeform note. |
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455 Exceptional items |
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Group 321 MINORITY INTERESTS – Group Accounts : accounts 456 to 457
These accounts should only used when posting to the group client.
456 Minority interest – equity
457 Minority interest – non equity
Group 371 DIVIDENDS : accounts 471 to 473
Dividends note
A note will appear splitting the dividends between Equity and Non equity shares. If there is more than one type of share the share type (taken from the client data screen information) is shown above the dividend information.
The accounts' extended descriptions are used in the dividend note.
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471 Dividends - interim |
Original IRIS chart code 454 455 Group 321 MINORITY INTERESTS – Group Accounts : accounts 456 to 457 Page 34 of 65 |
Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
473 Non equity finance costs
Group 381 PRIOR YEAR ADJUSTMENT : account 475
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The amount posted to this group will appear in the Statement of recognised gains and losses and as a line in the Prior year adjustment note A freeform note will be automatically triggered by postings to this group. Remember If any amount is posted to the Prior year adjustment account then the figures for the comparative year should be Descriptions The description of group 381 is used as a note heading in the Notes to the financial statements and also as a narrative |
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Original IRIS chart code 475 Prior year adjustment 930-934 |
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Group 391 DIRECTORS' BENEFITS IN KIND : account 499 |
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This is a 'non-contributing' trial balance entry. An option will appear when posting to this account asking which director the 'benefit in kind' is for. |
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499 |
Directors' benefits in kind |
Original IRIS chart code |
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Group 381 PRIOR YEAR ADJUSTMENT : account 475
Page 35 of 65
Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
Balance Sheet Accounts
Group 411 Section 1 NON-CURRENT ASSETS : accounts 502 to 563 (see also Group 411 Section 2 account 625 to 649)
Profit before tax note
Depreciation for disclosure in the operating profit/loss note is taken from the codes in group 411.
Descriptions
Group 411 description is used on the statutory balance sheet.
Group 420 Goodwill : accounts 502
For each account within goodwill the following sub accounts should be used. Do not post to the main account only as this will not be picked up on the goodwill table in the note.
|
/ 1 Cost/valuation brought forward |
/ 21 Amortisation brought forward |
All accounts within group 420 will be added together and disclosed as 'Goodwill' on the statutory balance sheet.
Accounting Policies
A 'goodwill' accounting policy will be generated if postings are made to sub accounts within account 502 and an entry is made in the client data screens.
Profit before tax note
Accounts 502/22, 503/22, 504/22 and 505/22 will be disclosed in the operating profit/loss note as 'impairment'. This description is fixed.
Descriptions
Group 420 description is used within the Notes to the financial statements and on the balance sheet.
Goodwill table
The description used for the movement type e.g. additions, disposals will be taken from the sub account attached to account 502.
Please note
The brought forward and charge for the year descriptions cannot be changed.
|
502 Goodwill |
Original IRIS chart code |
Group 421 Intangible fixed assets : accounts 503 to 505
For each account within intangible assets the following sub accounts should be used. Do not post to the main account only as this will not be picked up on the fixed asset table.
|
/ 1 Cost/valuation brought forward |
/ 21 Amortisation brought forward |
Group 411 Section 1 NON-CURRENT ASSETS : accounts 502 to 563 (see also Group 411 Section 2 account
625 to 649)
Page 36 of 65
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Right-of-use assets (ROU) / 51 Lease cost/ valuation b/f |
/ 71 Lease amortisation b/f |
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All accounts within group 421 will be added together and disclosed as 'Intangible assets' on the statutory balance sheet. Accounting Policies An 'other intangible asset' accounting policy can be generated if postings have been made to sub accounts within Profit before tax note Accounts 502/22, 503/22, 504/22 and 505/22 will be disclosed in the Profit before tax note as 'amortisation'. This Intangible fixed asset note A table will be produced with a column for each intangible asset. Postings made to each sub account will generate a Leasing note (IFRS 16) A note will be produced with a current year column and comparative column for intangible assets. Postings made to Descriptions Group 421 description is used within the Notes to the financial statements and statutory balance sheet (BL2). Intangible Fixed asset table and Leasing note The extended account descriptions within group 421 are used as the columns headings. Please note The brought forward and charge for the year descriptions cannot be changed. |
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503 Patents and licences |
Original IRIS chart code |
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Group 430 Property, plant and equipment : accounts 512 to 526 |
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For each account within tangible assets the following sub accounts should be used. Do not post to the main account |
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Owned Assets |
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/ 1 Cost/valuation b/f |
/ 21 Depreciation b/f |
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Group 411 Section 1 NON-CURRENT ASSETS : accounts 502 to 563 (see also Group 411 Section 2 account 625 to 649) Page 37 of 65 |
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/ 10 Reclassification/transfer |
/ 30 Reclassification/transfer |
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Assets held under Hire purchase contracts or Finance leases**** |
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Right-of-use assets (ROU) / 51 Lease cost/ valuation b/f |
/ 71 Lease depreciation b/f |
All accounts within group 430 will be added together and disclosed as 'Property, Plant and equipment' on the statutory balance sheet.
If IFRS 16 is applied then the assets will be split under “owned” and “right-of-use” as Property, plant and equipment assets on the statutory balance sheet.
Accounting Policies
A Tangible asset accounting policy will be generated if postings have been made to any sub account within accounts 512 to 526 and there is a tick in the data screens to show the policy.
A Hire purchase and leasing commitments accounting policy will be generated if postings have been made to sub accounts /51 to /80 within accounts 522 to 526.
If IFRS 16 is applied - A Lease accounting policy for right-of-use assets can be generated if postings are made to sub accounts /51 to /80 with accounts 512 to 526
Property, plant and equipment asset note
A table will be produced with a column for each Property, plant and equipment asset. Postings made to each sub account will generate a line within each column with totals for 'Cost' and 'Depreciation' giving 'Net Book Value'.
Leasing note (IFRS 16)
A note will be produced with a current year column and comparative column for Property, plant and equipment assets. Postings made to each sub account 51 to 80 will generate a line with totals for 'Cost' and 'Depreciation' giving 'Net Book Value'.
Descriptions
Group 432 description is used on the statutory balance sheet (BL2).
Tangible Fixed asset table
The extended account descriptions within group 430 are used as the column headings.
The description used for the movement type e.g. additions, disposals will be taken from the owned sub account attached to the first tangible fixed asset. I.e. Account 512 – Freehold property.
Please note
The brought forward and charge for the year descriptions cannot be changed.
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512 Freehold property |
Original IRIS chart code |
Group 411 Section 1 NON-CURRENT ASSETS : accounts 502 to 563 (see also Group 411 Section 2 account
625 to 649)
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Group 462 Investments : accounts 542 to 561
For each account shown within Fixed asset investments the following sub accounts should be used. Do NOT post to the main account only as this will not be picked up on the fixed asset investment table.
The exception to this is accounts 558 – see later notes.
Investments in associate Investments not in associate
(accounts 542, 549, 550, 556, 557, 561) (account 548)
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/ 1 Cost/valuation b/f |
/ 21 Provision b/f |
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Loans and other financial assets |
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/ 1 Brought forward |
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The total of accounts 542, 549, 550, 556, 557, 561 within group 462 are added together and shown as 'Investments' on the statutory balance sheet.
The total of account 548 within group 462 is shown as 'Investment in associate' on the statutory balance sheet.
Investments note
A table will be produced with a column for each investment asset 542, 548, 549, 550, 567, 561.
Postings made to individual sub accounts will generate a separate line within each table for that movement.
Please note
There are data screens available to enter details of Subsidiaries, Associated Companies or Joint Ventures. These details will not be produced for Small companies claiming the small companies regime. There is an option to override this in client data screens.
Loans and other financial assets
A table will be produced with a column for each of the loans and other financial assets 543, 551, 552, 553, 559. Account 558 will be displayed separately using the sub account descriptions attached to it.
Client data screens can be used to enter any additional information.
Descriptions
Group 459 description is used on the balance sheet and note (Investment in associate)
Group 460 description is used on the balance sheet and note (investments).
Group 458 description is used on the balance sheet and note (Loans and other financial assets).
Investment table
The extended account descriptions within group 462 are used as the columns headings.
The sub account attached to account 542 Shares in group undertakings will be used to describe the movements in the investment table. The description on sub account 22, cannot be changed, it will change automatically between 'year' or 'period' depending on the period length.
Loans and other financial assets
The sub accounts attached to account 543 Loans to group undertakings will be used to describe the movement in the table.
Group 463 Group undertakings : accounts 542 to 543
Group 460 section 1 - Investment not in associates : account 542 (see also group 460 section 2 accounts 549 to 550)
Group 464 Shares in group undertakings : account 542
542 Shares in group undertakings
Group 411 Section 1 NON-CURRENT ASSETS : accounts 502 to 563 (see also Group 411 Section 2 account
625 to 649)
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Group 458 section 1 - Loans and other financial assets : account 543 (see also group 458 section 2 accounts 551 to 553)
Group 465 Loans to group undertakings : account 543
543 Loans to group undertakings
Group 466 Participating interests : accounts 548 to 553
Group 467 Investments in participating interests : accounts 548 to 550
Group 459 Investment in associates : accounts 548 to 548
548 Interest in associate undertaking
Group 460 section 2 - Investments not in associate (see also group 460 section 3 accounts 556 to 557)
549 Interest in joint venture
550 Interest in other participating interest
Group 458 section 2 - Loans and other finance assets : accounts 551 to 553
Group 468 Loans to undertakings in which company has a participating interest : accounts 551 to 553
551 Loans to associates
552 Loans to joint ventures
553 Loans to other participating interests
Group 469 Other : accounts 556 to 559
Group 470 Other investments other than loans : accounts 556 to 558
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Group 460 section 3 - Investments not in associate : accounts 556 to 557 556 Listed investments Group 458 section 3 - Loans and other financial assets : accounts 558 |
Original IRIS chart code |
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Fixed asset investment note Sub accounts within account 558 will be listed individually under the wording 'Other financial assets were as follows'. |
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558 Other Group 458 section 4 - Loans and other financial assets: account 559 |
Original IRIS chart code 596 |
Group 471 Other loans : account 559
559 Other loans
Group 460 section 4 - Investments not in associate: account 561
Group 472 Own shares : account 561
561 Own shares
Group 475 Investment property : account 563
Group 411 Section 1 NON-CURRENT ASSETS : accounts 502 to 563 (see also Group 411 Section 2 account
625 to 649)
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For investment property the following sub accounts should be used. Do not post to the main account only as this will not be picked up on the fixed asset table.
Owned Assets
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/ 1 Cost/valuation b/f |
/ 21 Depreciation b/f |
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Assets held under Finance leases |
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/ 51 Lease cost/ valuation b/f |
/ 71 Lease depreciation b/f |
All accounts within group 475 will be added together and disclosed as 'Investment property' on the statutory balance sheet (BL2).
If IFRS 16 is applied, then the assets will be split under “owned” and “right-of-use” as Investment property assets on the statutory balance sheet.
Accounting Policies
An investment property accounting policy will be generated if postings have been made to any sub account within accounts 563 and an entry is made in the client data screen.
If IFRS 16 is applied - A Lease accounting policy for right-of-use assets can be generated if postings are made to sub accounts /51 to /80 with account 563
Investment property asset note
A table will be produced with a column for each investment property asset. Postings made to each sub account will generate a line within each column with totals for 'Cost' and 'Depreciation' giving 'Net Book Value'.
Leasing note (IFRS 16)
A note will be produced with a current year column and comparative column for Investment property assets. Postings made to each sub account 51 to 80 will generate a line with totals for 'Cost' and 'Depreciation' giving 'Net Book Value'.
Descriptions
Group 475 description is used as the Investment property note heading within the Notes to the financial statements and on the statutory balance sheet.
The description used for the movement type e.g. additions, disposals will be taken from the sub account attached to 563.
Please note
The brought forward and charge for the year descriptions cannot be changed.
563 Investment property
Group 411 Section 1 NON-CURRENT ASSETS : accounts 502 to 563 (see also Group 411 Section 2 account
625 to 649)
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Group 481 section 1 - CURRENT ASSETS : accounts 568 to 616
(see also group 481 Section 2 account 659 to 691 )
Group 491 Inventories : accounts 568 to 583
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All items within groups 491 are totalled and shown as Inventories on the statutory balance sheet (BL2). Accounting policy A stock accounting policy will be generated if postings have been made within group 491. Inventories note All items within this group will be listed individually in a note with a sub total before the Long term contracts. A client Descriptions The description of group 491 is used on the statutory balance sheet and in the Notes to the financial statements. |
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Group 492 Raw materials and consumables : accounts 568 to 571 568 Valuation |
Original IRIS chat code |
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Group 493 Work in progress : accounts 572 to 573 572 Work in progress |
Original IRIS chat code |
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Group 494 Finished goods : accounts 574 to 575 574 Finished goods |
608 |
Group 495 Payments on account : accounts 576 to 577
576 Payments on account
577 No description
Group 496 Long term contracts : accounts 580 to 583
Group 497 Net costs less foreseeable losses : accounts 580 to 581
580 Net costs less foreseeable losses
581 No description
Group 498 Excess payments on account : account 582 to 583
582 Excess payments on account
583 No description
Group 501 Receivables less than one year : accounts 586 to 616
The total of amounts in group 500 will be shown on the statutory balance sheet as 'Trade and other receivables.
Trade and other receivables note
A note will show all items within this group listed individually split between current and non-current receivables.
Descriptions
The description of group 500 is used as the note heading within Notes to the financial statements.
Group 481 section 1 - CURRENT ASSETS : accounts 568 to 616 Page 42 of 65
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Group 500 section 1 - Trade and other receivables : accounts 586 to 603 (see also group 500 section 2 accounts 610 to 616)
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Trade and other receivables note A note will show all items within this group listed individually and shown under the heading 'current'. Description The descriptions of accounts 586 to 616 are used individually in the Trade and other receivables notes |
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Group 502 Trade receivables : accounts 586 to 593 586 Trade debtors |
Original IRIS chart code |
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591 Amounts recoverable on contract
592 Amounts recoverable relating to finance leases
593 Amounts recoverable relating to hire purchase contracts
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Group 505 Other receivables : accounts 594 to 603 594 Other debtors |
Original IRIS chart code |
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Group 508 Tax receivable : accounts 607 to 609 607 Taxation |
Original IRIS chart code |
Group 500 section 2 Trade and other receivables : accounts 610 to 616 (see also group 500 section 1 accounts 586 to 603)
Group 510 Called up share capital not paid : account 610
610 Called up share capital not paid
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Group 515 Prepayments and accrued income : accounts 612 to 616 612 Prepayments and accrued income |
Original IRIS chart code |
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Group 518 Contract Assets : account 620 |
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The total of amounts in group 518 will be shown on the statutory balance sheet as 'Contract assets'. Contract Balances note A note will show all items within this group listed individually and shown under the heading 'current assets'. Descriptions The descriptions of account 620 is used individually in the Contract balances notes. |
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Page 43 of 65 |
(see also group 481 Section 2 account 659 to 691 ) |
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620 Contract assets
620 / 1 Contract assets
620 / 2 No description
620 / 3 No description
620 / 4 No description
620 / 5 No description
Group 411 Section 2 NON-CURRENT ASSETS : accounts 625 to 649
Group 521 Receivables amounts fall due after more than one year : accounts 625 to 649
Trade and other receivables note
A note will show all items within this group listed individually and shown under the heading 'non -current'.
Description
The descriptions of accounts 625 to 649 are displayed individually in the Trade and other receivables notes
Group 522 Section 1 Trade and other receivables : accounts 625 to 635 (see also group 522 section 2 account 645 to 649)
Group 523 Trade receivables : accounts 625 to 630
625 Trade debtors
626 No description
627 No description
628 Amounts recoverable on contract
629 Amounts receivable in respect of finance leases
630 Amounts receivable in respect of hire purchase contracts
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Group 525 Other receivables : accounts 631 to 635 631 Other debtors |
Original IRIS chart code |
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Group 528 Tax receivable : accounts 639 to 641 639 Taxation |
Original IRIS chart code |
Group 522 section 2 Trade and other receivables : accounts 645 to 649 (see also, group 522 Section 1 account 625 to 635)
Group 530 Called up share capital not paid : account 645
645 Called up share capital not paid
Group 535 Prepayments and accrued income : accounts 647 to 649
647 Prepayments and accrued income
648 No description
649 No description
Group 538 Contract Assets : account 657
The total of amounts in group 538 will be shown on the statutory balance sheet as 'Contract assets'.
Contract Balances note
A note will show all items within this group listed individually and shown under the heading 'non-current assets'.
Group 411 Section 2 NON-CURRENT ASSETS : accounts 625 to 649
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Descriptions
The descriptions of account 657 is used individually in the Contract balances notes.
657 Contract assets
657 / 1 Contract assets
657 / 2 No description
657 / 3 No description
657 / 4 No description
657 / 5 No description
Group 481 section 2 - CURRENT ASSETS : accounts 659 to 691
(see also, group 481 Section 1 accounts 568 to 616)
Group 551 Current asset Investments : accounts 659 to 663
Group 552 Investments
Items within this group are totalled and shown as Investments in the Current asset section of the statutory balance
sheet.
investment note
All items within this group are listed individually.
Descriptions
The description of group 552 is used on the statutory balance sheet and note.
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659 Shares in group undertakings 661 Listed investments |
Original IRIS chart code |
Group 560 Cash and cash equivalents : accounts 668 to 682
Group 561 Cash in hand : accounts 668 to 672
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All items within this group are totalled and disclosed on the statutory balance sheet as Cash and cash equivalents. |
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668 Cash in hand |
Original IRIS chart code |
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Group 571 Bank deposit accounts : accounts 673 to 682 |
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All items within this group are totalled with those in group 561 (Cash in hand) and any debit balances in group 591 (Bank Please note No note is generated. |
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673 Bank deposit account |
Original IRIS chart code Group 481 section 2 - CURRENT ASSETS : accounts 659 to 691 |
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Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
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676 No description |
636 |
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Group 581 Prepayments: accounts 687 to 691 |
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All items within this group are totalled and shown on the face of the statutory balance sheet within the Current assets Please note No note is generated. Descriptions The description of group 581 is used on the statutory balance sheet (BL2). |
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687 Prepayments and accrued income |
Original IRIS chart code |
Group 590 RECEIVABLES OR PAYABLE : account 692 to 735
Items within this area will appear in either Current assets or Liabilities sections as appropriate.
Group 591 Bank accounts : accounts 692 to 711
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All debit items within this group are totalled with balances in group 561 (Cash in hand) and in group 571 (Bank deposit All credit balances are totalled and shown on the balance sheet under Bank overdrafts. |
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692 Bank account no. 1 |
Original IRIS chart code |
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Group 601 Group balances less than 1 year : accounts 715 to 718 |
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Amounts within this group should be posted to the sub accounts and NOT the main account All debit balances on sub accounts within this group will be added and shown trade and other receivables on the |
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Group 590 RECEIVABLES OR PAYABLE : account 692 to 735 |
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All credit balances on sub accounts will be added together and shown as trade and other payables on the balance Trade and other payables/receivable note The balances of both Debtors and Creditors on each account will be shown on the appropriate note under a sub Description The descriptions shown on the Trade and other receivables and Trade and other payables notes are picked up from a |
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715 Amounts owed by/to group undertakings 716 Amounts owed by/to participating interests 717 Amounts owed by/to joint ventures 718 Amounts owed by/to associates |
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Group 611 Group balances more than 1 year : accounts 719 to 722 |
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Amounts within this group should be posted to the sub accounts and NOT the main account All debit balances on sub accounts within this group will be added and shown trade and other receivables on the All credit balances on sub accounts will be added together and shown as trade and other payables on the balance Trade and other payables/receivable note The balances of both Debtors and Creditors on each account will be shown on the appropriate note under a sub Description The descriptions shown on the Trade and other receivables and Trade and other payables notes are picked up from a |
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719 Amounts owed by/to group undertakings 720 Amounts owed by/to participating interests 721 Amounts owed by/to joint ventures 722 Amounts owed by/to associates |
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Group 621 Group balances more than 5 years : accounts 723 to 726 |
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Amounts within this group should be posted to the sub accounts and NOT the main account All debit balances on sub accounts within this group will be added and shown trade and other receivables on the All credit balances on sub accounts will be added together and shown as trade and other payables on the balance Trade and other payables/receivable note |
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Group 590 RECEIVABLES OR PAYABLE : account 692 to 735 |
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Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
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The balances of both Debtors and Creditors on each account will be shown on the appropriate note under a sub Description The descriptions shown on the Trade and other receivables and Trade and other payables notes are picked up from a |
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723 Amounts owed by/to group undertakings 724 Amounts owed by/to participating interests 725 Amounts owed by/to participating interests 726 Amounts owed by/to participating interests |
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Group 631 Directors balances less than 1 year : accounts 727 to 728 |
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Directors' balances should be posted to the sub accounts within each account and NOT the main account. Postings to these accounts will appear under either Trade and other receivables or Trade and other payables under When posting to these accounts a pop up list of Directors will appear. If you do not wish to keep track of or do not have Trade and other receivables/Trade and other payables note The total balance of each account within group 631 will appear within the note under a sub-heading of current assets The total for all Directors for whom the current or loan accounts show a debit balance, will appear within the Trade and There will also be a warning message listing any debit balances at the end of the report. Additional details will need to Descriptions The descriptions on account 727 and 728 will be used in the Trade and other receivables/Trade and other payables note Additional report A report DCA can be run which will show the detail of the Directors' current accounts and DLA for Directors' loan |
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727 Directors' current accounts 727 / 2 Capital introduced 727 / 3 No description 727 / 4 No description 727 / 5 No description 727 / 21 Drawings 727 / 22 No description 727 / 23 No description |
Original IRIS chart code 771, 781, 791, 801, 811, 821, Group 590 RECEIVABLES OR PAYABLE : account 692 to 735 |
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Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
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727 / 24 No description 727 / 25 No description |
779, 789, 799, 809, 819, 829, |
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728 Directors' loan accounts 728 / 2 Capital introduced |
759, 760, 761, 762, 763, 764, |
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Group 641 Directors balances more than 1 year: accounts 730 to 730 |
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Directors' balances should be posted to the sub accounts within each account and NOT the main account. Postings to these accounts will appear under either Trade and other receivables or Trade and other payables under When posting to these accounts a pop up list of Directors will appear. If you do not wish to keep track of or do not have Trade and other receivables/Trade and other payables note The total balance of each account within group 641 will appear within the note under a sub-heading of current assets The total for all Directors for whom the current or loan accounts show a debit balance, will appear within the Trade and There will also be a warning message listing any debit balances at the end of the report. Additional details will need to Descriptions The descriptions on account 730 will be used in the Trade and other receivables/Trade and other payables note under Additional report A report DCA can be run which will show the detail of the Directors' current accounts and DLA for Directors' loan |
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730 Directors' loan accounts more 1yr |
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Group 648 VAT : account 735 |
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Trade and other payables/Trade and other receivables note Description |
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Group 590 RECEIVABLES OR PAYABLE : account 692 to 735 |
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The description of group 648 is used on the Statutory balance sheet and other payables/Trade and other receivables |
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735 VAT |
Original IRIS chart code |
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Group 649 CURRENT LIABILITIES : accounts 736 to 836 |
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The total of amounts in group 650 will be shown on the statutory balance sheet (BL2) as Trade and other receivables Trade and other payables note A note will show all items within this group listed individually split between those 'current' and 'non-current' payables. Descriptions The description of group 649 will be used on the balance sheet (BL2). |
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Group 651 Payables less than one year : accounts 736 to 789
Accounts within group 651 added together and shown on the statutory balance sheet under the heading 'Current
liabilities'.
Trade and other payables note
A note will show all items within this group listed individually and under the sub heading 'current'
Description
The description of group 651 is used as the note heading.
The descriptions of accounts 736 to 789 are used individually in the Trade and other payables note.
Group 650 section 1 - Trade and other payables : accounts 736 to 744 (see also group 560 section 2 account 755 to 789)
736 Payments on account
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Group 652 Trade payables : accounts 737 to 741 737 Trade creditors |
Original IRIS chart code |
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744 Bills of exchange payable |
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Group 655 Tax payable : accounts 747 to 752 747 Taxation |
Original IRIS chart code |
Group 650 section 2 Trade and other payables : accounts 755 to 761 (see also group 650 section 1 account 736 to 744
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Group 658 Social security and other taxes : accounts 755 to 761 755 Social security and other taxes |
Original IRIS chart code |
Group 649 CURRENT LIABILITIES : accounts 736 to 836
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Group 660 Pre FRS25-Proposed dividends : accounts 764 to 764
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Creditors note The accounts in this group will be added together and shown as 'Proposed dividends' on the Creditors note under the |
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764 Proposed dividends |
Original IRIS chart code 679 |
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Group 662 Other payables : accounts 767 to 781 767 Other creditors |
Original IRIS chart code 658 660 |
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Group 664 Accruals and deferred income : accounts 785 to 789 785 Accruals and deferred income |
Original IRIS chart code 671 |
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Group 665 Contract Liabilities : account 791 |
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The total of amounts in group 665 will be shown on the statutory balance sheet as 'Contract liabilities'. Contract Balances note A note will show all items within this group listed individually and shown under the heading 'current liabilities'. Descriptions The descriptions of account 791 is used individually in the Contract balances notes. |
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791 Contract liabilities |
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Group 669 NON-CURRENT LIABILITIES : accounts 792 to 836
Group 671 Payables more than one year : accounts 792 to 829
Accounts within group 671 added together and shown on the statutory balance sheet under the heading 'Non-current liabilities'
Trade and other payables note
A note will show all items within this group listed individually and shown as 'non-current' payables.
Group 669 NON-CURRENT LIABILITIES : accounts 792 to 836 Page 51 of 65
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Description
The description of group 671 is used as the note heading.
The descriptions of accounts 792 to 829 are used individually in the Trade and other payables
Group 670 section 1 Trade and other payables : accounts 792 to 799 (see also group 670 section 2 account 808 to 829)
792 Payments on account
Group 672 Trade payables : accounts 793 to 795
793 Trade creditors
794 No description
795 No description
799 Bills of exchange payable
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Group 675 Tax payable : accounts 802 to 805 802 Taxation |
Original IRIS chart code |
Group 670 section 2 Trade and other payables : accounts 808 to 829 (see also group 670 section 1 account 832 to 836)
Group 678 Social security and other taxes : accounts 808 to 811
808 Social security and other taxes
809 No description
810 No description
811 No description
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Group 679 Other creditors : accounts 814 to 823 814 Other creditors |
Original IRIS chart code 695 697 |
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Group 684 Accruals and deferred income : accounts 827 to 829 827 Accruals and deferred income |
Original IRIS chart code 700 |
Group 670 section 3 Trade and other payables : accounts 832 to 836 (see also, group 670 section 1 account 792 to 799)
Group 691 Payables more than five years : accounts 832 to 836
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Accounts within group 691 are added together and shown on the statutory balance sheet under the heading 'Non- Description The descriptions of accounts 832 to 836 are used individually in the Trade and other payables. |
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Group 695 Other payables : accounts 832 to 836 832 Other creditors |
Original IRIS chart code |
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Group 669 NON-CURRENT LIABILITIES : accounts 792 to 836 Page 52 of 65
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833 No description |
702 |
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Group 685 Contract Liabilities : account 838 |
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The total of amounts in group 685 will be shown on the statutory balance sheet as 'Contract liabilities'. Contract Balances note A note will show all items within this group listed individually and shown under the heading 'non-current liabilities'. Descriptions The descriptions of account 838 is used individually in the Contract balances notes. |
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838 Contract liabilities |
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Group 699 FINANCIAL LIABILITIES – BORROWINGS : accounts 839 to 920
Group 701 Interest bearing loans and borrowings : accounts 839 to 898
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The total of amounts in group 701 will be shown on the statutory balance sheet as 'Interest bearing loans and Financial liabilities - borrowings note The note will display 'current liabilities' which will list each of the accounts in the less than one year groups (712, 722, A table will display each of the liabilities in a 'terms and debt repayment schedule', showing the periods in which the Descriptions Descriptions will be taken from the accounts in groups 712, 722, 732. |
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Group 711 Debentures : accounts 839 to 848 |
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Descriptions The description of accounts in group 712 will be used in the 'Financial liabilities – borrowings' note. |
Group 712 Debentures less than 1 year : accounts 839 to 840
839 Debentures - less than 1 year
840 No description
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Group 713 Debentures - 1-2 years : accounts 841 to 842 841 Debentures - 1-2 years |
Original IRIS chart code |
Group 714 Debentures - 2-5 years : accounts 843 to 844
843 Debentures - 2-5 years
844 No description
Group 715 Debentures over 5 years by instalments : accounts 845 to 846
845 Debentures - > 5years by instalments
846 No description
Group 716 Debentures over 5 years non-instalments : accounts 847 to 848
847 Debentures - > 5years non-instalments
Group 699 FINANCIAL LIABILITIES – BORROWINGS : accounts 839 to 920
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Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
848 No description
Group 721 Bank loans : accounts 849 to 868
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Descriptions The description of accounts in group 722 will be used in the 'Financial liabilities – borrowings' note. |
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Group 722 Bank loans less than 1 year : accounts 849 to 852 849 Bank loans - less than 1 year |
Original IRIS chart code |
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Group 723 Bank loans - 1-2 years : accounts 853 to 856 853 Bank loans - 1-2 years |
Original IRIS chart code |
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Group 724 Bank loans - 2-5 years : accounts 857 to 860 857 Bank loans - 2-5 years |
Original IRIS chart code |
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Group 725 Bank loans over 5 year by instalments : accounts 861 to 864 861 Bank loans - > 5 years by instalments |
Original IRIS chart code |
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Group 726 Bank loans over 5 years non-instalments : accounts 865 to 868 865 Bank loans - > 5 years non-instalments |
Original IRIS chart code |
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Group 731 Other loans : accounts 869 to 898 |
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Descriptions The description of accounts in group 732 will be used in the 'Financial liabilities – borrowings' note. |
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Group 732 Other loans less than 1 year : accounts 869 to 874 869 Other loans - less than 1 year |
Original IRIS chart code |
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Group 771 Preference shares: accounts 874 to 874 |
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Group 772 Preference shares-less than 1 year: accounts 874 to 874 874 Preference shares- less 1yr |
Original IRIS chart code |
Group 699 FINANCIAL LIABILITIES – BORROWINGS : accounts 839 to 920
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Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
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Group 733 Other loans - 1-2 years : accounts 875 to 880 875 Other loans - 1-2 years |
Original IRIS chart code |
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Group 773 Preference shares-1-2 years: accounts 880 to 880 880 Preference shares- 1-2 years |
Original IRIS chart code |
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Group 734 Other loans - 2-5 years : accounts 881 to 886 881 Other loans - 2-5 years |
Original IRIS chart code |
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Group 774 Preference shares- 2-5 years: accounts 886 to 886 886 Preference shares 2-5 years |
Original IRIS chart code |
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Group 735 Other loans over 5 years by instalments : accounts 887 to 892 887 Other loans - > 5years by instalments |
Original IRIS chart code |
Group 775 Preference shares over 5 years by instalments: accounts 892 to 892
Original IRIS chart code
892 Preference shares more than 5yrs instal
892/1 Share type 1
892/2 Share type 2
892/3 Share type 3
892/ 4-20 Share type 4-20
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Group 736 Other loans over 5 years non-instalments : accounts 893 to 898 893 Other loans - > 5years non-instalments |
Original IRIS chart code |
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Group 776 Preference shares over 5yrs non-instal: accounts 898 to 898 898 Preference shares over 5yrs non-install |
Original IRIS chart code |
Group 699 FINANCIAL LIABILITIES – BORROWINGS : accounts 839 to 920
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Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
Group 741 LEASING : accounts 909 to 920
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Postings should be split between the gross amount (Cr) (capital plus interest ) and the interest element (Dr). Financial liabilities – Borrowings note The total net amounts for less than one year and greater than one year will be displayed within the Financial liabilities - Obligations under hire purchase contracts and leases note A table will be produced with a column for hire purchase contracts and finance leases. The note will give a breakdown Descriptions The descriptions used in the note are fixed. |
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Group 742 Hire purchase : accounts 909 to 914 |
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Group 743 Hire purchase - gross : accounts 909 to 911 909 HP - gross - less than 1 year |
Original IRIS chart code |
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Group 745 Hire purchase - interest : accounts 912 to 914 912 HP - interest - less than 1 year |
Original IRIS chart code |
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Group 752 Finance leases : accounts 915 to 920 |
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Group 753 Finance leases - gross : accounts 915 to 917 915 Fin leases gross less than1 year |
Original IRIS chart code 730 |
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Group 755 Finance leases - interest : accounts 918 to 920 918 Fin leases interest less than 1 year |
Original IRIS chart code |
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Group 756 Other IFRS 16 leases : accounts 921 to 926
Group 757 Other IFRS 16 leases - Gross : accounts 921 to 923
921 Other leases gross less than 1 year
922 Other leases gross 1 – 5 years
922 / 1 Other leases gross 1 – 2 years
922 / 2 Other leases gross 2 – 3 years
922 / 3 Other leases gross 3 – 4 years
922 / 4 Other leases gross 4 – 5 years
923 Other leases gross > 5 years
Group 699 FINANCIAL LIABILITIES – BORROWINGS : accounts 839 to 920
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Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
Group 758 Other IFRS 16 leases - Interest : accounts 924 to 926
924 Other leases interest less than 1 year
925 Other leases interest 1 – 5 years
925 / 1 Other leases interest 1 – 2 years
925 / 2 Other leases interest 2 – 3 years
925 / 3 Other leases interest 3 – 4 years
925 / 4 Other leases interest 4 – 5 years
926 Other leases interest > 5 years
Group 765 DEFERRED TAX : accounts 932 to 941
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The total of this group is included on the face of the balance sheet as 'deferred tax' under 'non-current' asset or 'non- Accounting Policy A tax accounting policy is generated and can be amended through a client data screen. Descriptions The description of group 765 will be used on the statutory balance sheet and the notes to the financial statements. |
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932 Deferred taxation |
741, 708 |
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Group 767 PROVISIONS: accounts 942 to 946 |
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The total of this group is shown on the face of the balance sheet under the heading Provisions. As a default the amounts will show under 'current' liabilities, an entry can be made in the data screen to specify the Provisions Accounts in group 767 are listed individually. Description The description of group 767 will be used on the statutory balance sheet and the notes to the financial statements. |
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942 Other provisions |
Original IRIS chart code |
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Group 781 ACCRUALS AND DEFERRED INCOME: accounts 951 to 956 |
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The total of postings to this group will be included within trade and other payables on the statutory balance sheet. Trade and other payables note As a default the amounts will show under 'current' liabilities, an entry can be made in the data screen to specify the Description |
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Group 765 DEFERRED TAX : accounts 932 to 941 |
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Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
The descriptions of accounts in this group are used individually in the Accruals and Deferred Income note.
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951 Accruals and deferred income |
Original IRIS chart code |
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952 Deferred government grants |
891, 892, 893, 894 |
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Group 791 EMPLOYEE BENEFIT OBLIGATIONS : accounts 957 to 961 |
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Postings should be made to sub accounts for accounts within this group. The total amount for these codes should equal the amount posted to the total of the relevant codes on the profit and For periods beginning on or after 6.4.07 account 957 should be used. |
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Group 791 Pension Asset : accounts 957 to 959
957 Defined benefit obligation
957 / 1 Obligation - opening balance
957 / 2 Obligation - current service cost
957 / 3 Obligation - past service cost
957 / 4 Obligation - contributions by employer
957 / 5 Obligation - contribution by scheme participants
957 / 6 Obligation - interest cost
957 / 7 Obligation - no description
957 / 8 Obligation - actuarial losses/(gains)
957 / 9 Obligation - benefits paid
957 / 10 Obligation - exchange differences on foreign plans
957 / 11 Obligation - business combination
957 / 12 Obligation - curtailments
957 / 13 Obligation - settlements
957 / 14 Obligation - no description
957 / 15 Obligation - no description
957 / 21 Assets - fair value of scheme assets
957 / 22 - 23 Assets - no description
957 / 24 Assets - contributions by employer
957 / 25 Assets - contributions by scheme participants
957 / 26 Assets - no description
957 / 27 Assets - expected return
957 / 28 Assets - actuarial gains(losses)
957 / 29 Assets - benefits paid
957 / 30 Assets – exchange differences on foreign plans
957 / 31 Assets – business combinations
957 / 32 Assets – curtailments
957 / 33 Assets – settlements
957 / 34 - 35 Assets – no description
957 / 41 Other – past service cost not recognised
957 / 42 - 45 Other – no description
959 Deferred tax liability
Note
Code 958 has been replaced with code 957.for period after 6.4.07
Code 958 for periods before 6.4.07
Group 791 EMPLOYEE BENEFIT OBLIGATIONS : accounts 957 to 961
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Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
958 Pension surplus/deficit
958 / 1 Brought forward
958 / 2 Current service cost
958 / 3 Contributions
958 / 4 Past service costs
958 / 5 Other finance income
958 / 6 Actuarial gain
958 / 7 Previously unrecognised surplus deducted from past service
958 / 8 Gains and losses on any settlements or curtailments
958 / 9 Previously unrecognised surplus deducted from the settlement/ curtailment
losses
Group 792 Retirement Healthcare Benefits : accounts 960 to 961
960 Defined benefit obligation
960 / 1 Obligation - opening balance
960 / 2 Obligation - current service cost
960 / 3 Obligation – past service cost
960 / 4 Obligation - Contributions by employer
960 / 5 Obligation - Contributions by scheme participants
960 / 6 Obligation – interest cost
960 / 7 Obligation – no description
960 / 8 Obligation – Actuarial losses/(gains)
960 / 9 Obligation – benefits paid
960 / 10 Obligation – exchange differences on foreign plans
960 / 11 Obligation – business combinations
960 / 12 Obligation – curtailments
960 / 13 Obligation – settlements
960 / 14 - 15 Obligation – no description
960 / 21 Assets - fair value of scheme assets
960 / 22 - 23 Assets - no description
960 / 24 Assets - contribution by employer
960 / 25 Assets - contributions by scheme participants
960 / 26 Assets – no description
960 / 27 Assets – expected return
960 / 28 Assets – actuarial gains/(losses)
960 / 29 Assets – benefits paid
960 / 30 Assets – exchange differences on foreign plans
960 / 31 Assets – business combinations
960 / 32 Assets – curtailments
960 / 33 Assets – settlements
960 / 34 - 35 Assets – no description
960 / 41 Other – past service cost not recognised
960 / 42 - 45 Other – no description
961 Related deferred tax liability
Group 801 CALLED UP SHARE CAPITAL : account 966
Postings should be made to sub accounts within this group.
Called up share capital note
Postings within this group will be shown as 'allotted and issued' and 'allotted, issued and fully paid'. Share capital details are picked up from the client data screens or share register.
Small companies claiming small companies regime
The Called up share capital note will not be produced. There is an option to override this in client data screens.
Descriptions
The description of group 801 is used on the statutory (BL2) and non statutory (BL3) balance sheets and as a note heading within the Notes to the financial statements.
The sub account descriptions are used to describe the issued share capital where this differs from the authorised.
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966 Called up share capital |
Original IRIS chart code 911 Group 801 CALLED UP SHARE CAPITAL : account 966 |
Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
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966 / 2 Share capital 2 |
912 |
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Group 802 Statement of changes in equity (SoCiE) Share capital: account 967 |
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Postings to this account to sub accounts within this group Statement of changes in equity (SoCIE) Account 967, it is specifically for the purpose of identifying movement in share capital during the year which needs to be If the amount posted to 967 does not agree with the movement on account 966 current/last (or last/year before last), Descriptions The description of the sub account is used on the SoCIE. |
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967 Movement in share cap – NON TB |
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Group 811 RESERVES : accounts 968 to 974 |
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The reserves within this group (balances on accounts 968 to 974) are listed individually on the face of the statutory Prior year adjustments – see account 475 Statement of changes in equity (SoCIE) Reserves note A table will be produced giving a separate column for each reserve and each movement will be listed individually. Small companies claiming small companies regime The Reserves note will only be produced where postings have been made to Revaluation reserves a/c 970. A table will Descriptions Group 811 description is used as the note heading. |
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968 Profit and loss account |
Original IRIS chart code 925 Group 802 Statement of changes in equity (SoCiE) Share capital: account 967 Page 60 of 65 |
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Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
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968 / 5 No description 969 Share premium 970 Revaluation reserve |
929 Original IRIS chart code 921 Original IRIS chart code 914 |
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Group 811 RESERVES : accounts 968 to 974 |
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Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
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970/ 7 No description |
Original IRIS chart cod 940 |
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971 Capital redemption reserve 972 Other reserves |
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Original IRIS chart code 918 |
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Group 811 RESERVES : accounts 968 to 974 |
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Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
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972 / 9 No description |
Original IRIS chart code 944 |
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973 Other reserves 974 Fair value Reserve |
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Original IRIS chart code 948 |
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Group 811 RESERVES : accounts 968 to 974 |
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Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
974/ 31 SoCIE line item with acc 967/31
974/ 32 SoCIE line item with acc 967/32
974/ 33 SoCIE line item with acc 967/33
974/ 34 SoCIE line item with acc 967/34
974/ 35 SoCIE line item with acc 967/35
974/ 36 SoCIE line item with acc 967/36
974/ 37 SoCIE line item with acc 967/37
974/ 38 SoCIE line item with acc 967/38
974/ 39 SoCIE line item with acc 967/39
974/ 40 SoCIE line item with acc 967/40
974 / 41 No description
974 / 42 No description
974 / 43 No description
974 / 44 No description
974 / 45 No description
974 / 46 No description
974 / 47 No description
974 / 48 No description
974 / 49 No description
974 / 50 No description
Group 830 NON-CONTROLLING INTERESTS – Group accounts : accounts 983 to 984
Statement of Changes in Equity
Sub account codes 31-40 have been added to allow more flexibility (for split of additional items and inclusion of existing/new items to be included under other columns/reserves).
Sub accounts codes 41-45 have been added to allow the ability to split other items of comprehensive income for NCI
Sub accounts codes 61 – 65 to appear in Non-controlling interest column only (adding together each of accounts 983 and 984 per sub account)
983 Minority Interest
983 / 1 Brought forward
983 / 2 Prior year adjustment
983 / 3 Other comprehensive income
983 / 4 No description
983 / 5 No description
983 / 6 No description
983 / 7 No description
983 / 8 No description
983 / 9 No description
983 / 10 No description
983/ 31 SoCIE line item with acc 967/31
983/ 32 SoCIE line item with acc 967/32
983/ 33 SoCIE line item with acc 967/33
983/ 34 SoCIE line item with acc 967/34
983/ 35 SoCIE line item with acc 967/35
983/ 36 SoCIE line item with acc 967/36
983/ 37 SoCIE line item with acc 967/37
983/ 38 SoCIE line item with acc 967/38
983/ 39 SoCIE line item with acc 967/39
983/ 40 SoCIE line item with acc 967/40
983 / 41 No description
983 / 42 No description
983 / 43 No description
983 / 44 No description
983 / 45 No description
983 / 46 No description
983 / 47 No description
983 / 48 No description
983 / 49 No description
983 / 50 No description
983 / 51 Dividends
Group 830 NON-CONTROLLING INTERESTS – Group accounts : accounts 983 to 984
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Account list for the chart ELTD: Limited company chart (IAS) 03/10/2019
983 / 61 Acquisition of non-controlling interest
983 / 62 Non-controlling interest – business comb
983 / 63 No description
983 / 64 No description
983 / 65 No description
984 No description
984 / 1 Brought forward
984 / 2 Prior year adjustment
984 / 3 Other comprehensive income
984 / 4 No description
984 / 5 No description
984 / 6 No description
984 / 7 No description
984 / 8 No description
984 / 9 No description
984 / 10 No description
984 / 31 SoCIE line item with acc 967/31
984 / 32 SoCIE line item with acc 967/32
984 / 33 SoCIE line item with acc 967/33
984 / 34 SoCIE line item with acc 967/34
984 / 35 SoCIE line item with acc 967/35
984 / 36 SoCIE line item with acc 967/36
984 / 37 SoCIE line item with acc 967/37
984 / 38 SoCIE line item with acc 967/38
984 / 39 SoCIE line item with acc 967/39
984 / 40 SoCIE line item with acc 967/40
984 / 41 No description
984 / 42 No description
984 / 43 No description
984 / 44 No description
984 / 45 No description
984 / 46 No description
984 / 47 No description
984 / 48 No description
984 / 49 No description
984 / 50 No description
984 / 51 Dividends
984 / 61 Acquisition of non-controlling interest
984 / 62 Non-controlling interest – business comb
984 / 63 No description
984 / 64 No description
984 / 65 No description
Do not use accounts in this group
999 Do Not Use
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