Account list for the chart ELTD: Limited company chart 03/10/2019
Group 61 INCOME FROM INVESTMENTS : accounts 109 to 127 ........................................ 10
Group 81 INTEREST RECEIVABLE AND SIMILAR INCOME : accounts 130 to 146 ........... 12
Group 151 ADMINISTRATIVE EXPENSES : accounts 220 to 396 ........................................ 19
Group 281 AMOUNTS WRITTEN OFF INVESTMENTS : accounts 406 to 408 ..................... 36
Group 290 INTEREST PAYABLE AND SIMILAR EXPENSES: accounts 413 to 437 ........... 37
Group 320 NON – CONTROLLING INTERESTS - Group Accounts: accounts 456 – 457 .... 40
Group 590 ITEMS SHOWN AS ASSETS OR LIABILITIES AS APPROPRIATE : account 692
to 735 ........................................................................................................................................ 53
Group 741 HIRE PURCHASE AND FINANCE LEASE CONTRACTS : accounts 909 to 920 63
Group 760 PROVISIONS FOR LIABILITIES: accounts 931 to 946 ....................................... 65
Group 781 ACCRUALS AND DEFERRED INCOME : accounts 951 to 956 .......................... 66
Group 791 EMPLOYEE BENEFIT OBLIGATIONS : accounts 957 to 961 ............................. 66
Group 802 Statement of changes in equity (SoCiE) Share capital: account 967 ................ 68
Group 830 NON-CONTROLLING INTERESTS – Group accounts : accounts 983 to 984 ... 72
Group 1 TURNOVER : accounts 1 to 10
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Account list for the chart ELTD: Limited company chart 03/10/2019
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 |
Group 1 TURNOVER : accounts 1 to 10
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All accounts within group 1 will be added together and disclosed as 'Turnover' on the statutory profit and loss accounts Sub account 1-50 within account 10 can be used if more than 9 sales accounts are required. These sub accounts will Accounting policy Postings to this group will trigger the standard Turnover accounting policy. Turnover note A standard turnover note will only be generated (unless the box at the foot of the data screen has been ticked to force An additional Turnover note is also available via a client data screen. This screen allows for disclosure of the split of Descriptions The description of group 1 is used on the statutory profit and loss accounts (PL1 and PL2) and Trading profit and loss Business Tax Balances on accounts 1 to 10 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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All accounts within group 21 will be added together and disclosed as Cost of sales on the statutory profit and loss Descriptions The description of group 21 is used on the statutory profit and loss account (PL1) and Trading profit and loss account |
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Group 1 TURNOVER : accounts 1 to 10 |
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Account list for the chart ELTD: Limited company chart 03/10/2019
Group 22 Opening stock : accounts 17 to 26
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For businesses using the statutory profit and loss account format 2 (PL2).
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17 Opening valuation |
Original IRIS chart code |
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Group 23 Purchases : accounts 27 to 39 |
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For businesses using the statutory profit and loss account format 2 (PL2).
Sub account 1-50 within account 36 can be used if more than 9 purchase accounts are required. These sub accounts |
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27 Purchases |
Original IRIS chart code |
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36 / 1-50 No description |
80-94 |
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Group 24 Own work capitalised : accounts 37 to 39 |
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For businesses using the statutory profit and loss account format 2 (PL2).
Descriptions The description of group 24 is used on the statutory profit and loss account format 2 (PL2). |
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37 Own work capitalised |
101 |
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Group 21 COST OF SALES : accounts 17 to 83
Page 3 of 74
Account list for the chart ELTD: Limited company chart 03/10/2019
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.
For businesses using the statutory profit and loss account format 2 (PL2).
accounts 43 to 46 are totalled and included within the heading “Staff costs”.
Accounting policy
A Pension accounting policy will be triggered by any postings to the pension accounts (including directors' pensions) in the above groups. This can be tailored via a client data screen.
Staff costs note
The total amounts for staff costs from groups 26,112,132,162,182,202,222 and 262 will appear in the staff costs 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. 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
Compensation to directors for loss of office
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 shown. This information will be worked out from the postings and client data screen information.
Small companies claiming small companies regime
The following disclosure will not be included:
Directors remuneration (this includes balances as posted to sub accounts 1-5 on Directors' remuneration accounts (i.e. Staff costs accounts 43, 151, 185, 220, 254, 310, 344, 388 plus any posting to a/c 499)
Directors long term incentive schemes (See Directors' Disclosures data screen)
Net value of assets under long term incentive schemes (See Directors' Disclosures data screen)
Director's pension contributions to money purchase schemes (balances as posted to sub account 7)
Director's excess retirement benefits (See Directors' Disclosures data screen)
Past director's excess retirement benefits (See Directors' Disclosures data screen)
Compensation to director for loss of office (balances as posted to sub account 9)
The number of directors to whom retirement benefits where accruing (See Directors' Disclosures data screen)
The number of directors who exercised share options/received shares under long term incentive schemes (See
Directors' Disclosures data screen)
Information regarding the highest paid director (where total of (1), (2), (3) plus any posting to a/s 499 exceeds £200,000)
There is an option to override this in client data screens.
Descriptions
The description of group 26 is used on the statutory profit and loss account format 2 (PL2) and as the heading for the Staff costs note in the Notes to the financial statements.
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Page 4 of 74 |
Group 21 COST OF SALES : accounts 17 to 83 |
Account list for the chart ELTD: Limited company chart 03/10/2019
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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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For businesses using the statutory profit and loss account format 2 (PL2)
Operating profit/loss note Totals for IFRS 16 Leases, Hire of plant and machinery and Other operating leases will be disclosed in the operating Descriptions in operating profit/loss note will pick up from accounts in this group (group 28) There will be no disclosure of Operating leases. |
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Original IRIS chart code 49 IFRS 16 Leases 107 50 Hire of plant and machinery |
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Group 29 Other direct costs : accounts 52 to 64 |
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For businesses using the statutory profit and loss account format 2 (PL2) |
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Page 5 of 74 |
Group 21 COST OF SALES : accounts 17 to 83 |
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Account list for the chart ELTD: Limited company chart 03/10/2019
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52 Other direct costs |
Original IRIS chart code |
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64 / 1-25 No description |
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Group 30 Depreciation : accounts 65 to 66 |
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For businesses using the statutory profit and loss account format 2 (PL2).
Operating profit/loss 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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For businesses using the statutory profit and loss account format 2 (PL2). |
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Page 6 of 74 |
Group 21 COST OF SALES : accounts 17 to 83 |
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Account list for the chart ELTD: Limited company chart 03/10/2019
Operating profit/loss 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 68 Profit/loss on sale of tangible fixed assets |
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Group 32 Impairment losses : accounts 70 to 71 |
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For businesses using the statutory profit and loss account format 2 (PL2).
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 |
Group 33 Exceptional items : account 72
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For businesses using the statutory profit and loss account format 2 (PL2).
Exceptional items note |
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Page 7 of 74 |
Group 21 COST OF SALES : accounts 17 to 83 |
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Account list for the chart ELTD: Limited company chart 03/10/2019
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When generating a report, if any postings which have been made to exceptional items, will be listed out in the note, The total amount for exceptional items from groups: 33, 46, 69, 84, 118, 139, 168, 192, 209, 228, 266, 271, 296 and Additional information relating to the exceptional items will be taken from the client screen. There is also an option for |
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72 Exceptional items |
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Group 34 Closing stock : accounts 73 to 82 |
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For businesses using the statutory profit and loss account format 2 (PL2).
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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 |
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All accounts within group 41 will be added together and disclosed as Other operating income on the statutory profit and Other operating income note There will be no note by default but there is an option on a client data screen to produce a note. This note will either be Descriptions The description of group 41 is used on the statutory profit and loss accounts (PL1 and PL2) and as the note heading if 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 Group 41 OTHER OPERATING INCOME : accounts 88 to 104 |
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Account list for the chart ELTD: Limited company chart 03/10/2019
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89 Rents received |
53 |
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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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Operating profit/loss note The total for Foreign exchange differences will be disclosed in the Operating profit 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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Operating profit/loss 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. Where the profit is allowable (on intangible assets purchased or created after 31 March 2002) post to sub accounts 11 to
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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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101 Reversal of impairment losses for intangible fixed assets 101/2 Reversal of impairment losses for patents & licences - disallowed 101/12 Reversal of impairment losses for patents & licences - allowable 101/14 Reversal of impairment losses for computer software - allowable 102 Reversal of impairment losses for tangible fixed assets Group 41 OTHER OPERATING INCOME : accounts 88 to 104 |
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Account list for the chart ELTD: Limited company chart 03/10/2019
Group 46 Exceptional items : account 103
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Exceptional items note See group 33 for details relating to the disclosure of Exceptional items. |
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103 Exceptional items Group 47 Gain/Loss on Revaluation of Assets: account 104 |
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Posting (Debit/Credit) to Group 47 - account 104 (Current and/or Last Year) will be included as a NEW line item Description |
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104 Gain/loss on revaluation of assets
104/1 Gain/loss on revaluation of intangible assets
104/2 Gain/loss on revaluation of tangible assets
104/3 Gain/loss on revaluation of investments
104/4 Gain/loss on revaluation of investment property
Group 50 Gain/Loss on Revaluation of Assets: account 107
Posting (Debit/Credit) to Group 50 - account 107 (Current and/or Last Year) will be included as a NEW line item below "Other Operating Income" on the statutory Profit and Loss
Description
Where postings exist to account 107 (main account) the description of the new line item should be taken from the Account/Extended account description on that account (default being "Gain/loss on revaluation of assets")
Where postings do NOT exist to account 107 (main account) BUT exist within multiple sub-accounts (1-4) the description of the new line item should be taken from the Account/Extended account description on account 107 (as above e.g. default being "Gain/loss on revaluation of assets")
Where postings do NOT exist to account 107 (main account) and ONLY exist to 1 sub-account (1,2,3 or 4) the description of the new line item should be taken from the Account/Extended account description on that sub-account e.g. Gain/loss on revaluation of investment property
107 Gain/loss on revaluation of assets
107/1 Gain/loss on revaluation of intangible assets
107/2 Gain/loss on revaluation of tangible assets
107/3 Gain/loss on revaluation of investments
107/4 Gain/loss on revaluation of investment property
Group 61 INCOME FROM INVESTMENTS : accounts 109 to 127
Items posted to group 61 will be listed individually on the face of the statutory profit and loss account (PL1 and PL2) after Operating profit under the individual group headings.
Income from investments note
There is no note by default but it is possible to include one by making an entry via a client data screen.
Description
The description of group 61 is used as a heading in the notes to the financial statements.
The descriptions of accounts 109 to 127 are used on the Trading profit and loss account (TP1) under the heading “Other Income”.
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.
Group 50 Gain/Loss on Revaluation of Assets: account 107
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Account list for the chart ELTD: Limited company chart 03/10/2019
Accounts 119 to 123 are assumed to the Un-franked Investment Income.
Group 62 Income from shares in group undertakings : account 109
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Income from investments note There is no note by default for this group but it is possible to include one by making an entry via a client data screen. Description Group description used in PL1 and PL2. |
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109 Shares in group undertakings |
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Group 63 Income from participating interests : accounts 110 to112 |
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Income from participating interests note There is no note by default for this group but it is possible to include one by making an entry via a client data screen. Description Group description used in PL1 and PL2 and notes to the financial statements. |
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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
Income from fixed asset investment note
There is no note by default for this group but it is possible to include one by making an entry via a client data screen.
This will list posting to accounts within this group individually (including account 127).
Description
Group description used in PL1 and PL2 and notes to the financial statements.
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
See group 33 for details relating to the disclosure of Exceptional items.
127 Exceptional items
Group 61 INCOME FROM INVESTMENTS : accounts 109 to 127
Page 11 of 74
Account list for the chart ELTD: Limited company chart 03/10/2019
Group 81 INTEREST RECEIVABLE AND SIMILAR INCOME : accounts 130 to 146
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All items within group 81 will be added together and disclosed as 'Interest receivable and similar income' on the statutory Interest receivable and similar income note There is no note by default but it is possible to include one by making an entry on a client data screen. This will then Descriptions The description of group 81 is used on the statutory profit and loss accounts (PL1 and PL2) and the notes to the 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 |
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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 See group 33 for details relating to the disclosure of Exceptional items. |
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145 Exceptional items |
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Group 85 Joint ventures/associates interest receivable: account 146 |
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Postings should be made to the sub accounts and NOT to the main account. |
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146 Joint ventures/associates interest receivable
146/1 Joint venture
146/2 Associate
Group 101 DISTRIBUTION COSTS : accounts 151 to 215
All items within group 101 will be added together and disclosed as Distribution costs on the statutory profit and loss account (PL1).
Descriptions
The description of group 101 is used on the statutory profit and loss account (PL1).
Group 81 INTEREST RECEIVABLE AND SIMILAR INCOME : accounts 130 to 146
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Account list for the chart ELTD: Limited company chart 03/10/2019
The descriptions of accounts 151 to 214 are used in the Trading profit and loss account (TP1) under the heading “Expenditure”.
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 |
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Group 113 Leases : accounts 156 to 158 |
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For businesses using the statutory profit and loss account format 2 (PL2).
Operating profit/loss note Totals for IFRS 16 Leases, Hire of plant and machinery and Other operating leases will be disclosed in the operating Small companies following the FRSSE There will be no disclosure of Operating leases. |
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156 IFRS 16 Leases 157 Hire of plant and machinery |
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Group 114 Other distribution costs : accounts 159 to 171 |
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For businesses using the statutory profit and loss account format 2 (PL2).
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Group 101 DISTRIBUTION COSTS : accounts 151 to 215 |
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Account list for the chart ELTD: Limited company chart 03/10/2019
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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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For businesses using the statutory profit and loss account format 2 (PL2).
Operating profit/loss 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 |
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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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For businesses using the statutory profit and loss account format 2 (PL2).
Operating profit/loss note |
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Group 101 DISTRIBUTION COSTS : accounts 151 to 215 |
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Account list for the chart ELTD: Limited company chart 03/10/2019
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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. 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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For businesses using the statutory profit and loss account format 2 (PL2).
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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For businesses using the statutory profit and loss account format 2 (PL2).
Exceptional items note See group 33 for details relating to the disclosure of Exceptional items. |
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179 Exceptional items Group 119 Gain/Loss on Revaluation of Assets: account 180 180 Gain/loss on revaluation of assets Group 101 DISTRIBUTION COSTS : accounts 151 to 215 |
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Account list for the chart ELTD: Limited company chart 03/10/2019
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
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For businesses using the statutory profit and loss account format 2 (PL2).
Operating profit/loss note Totals for IFRS 16 Leases, Hire of plant and machinery and Other operating leases will be disclosed in the operating Small companies following the FRSSE There will be no disclosure of Operating leases. |
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190 IFRS 16 Leases 191 Hire of plant and machinery |
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Group 134 Other distribution extra 1 costs : accounts 193 to 205 |
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For businesses using the statutory profit and loss account format 2 (PL2).
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193 No description Group 101 DISTRIBUTION COSTS : accounts 151 to 215 |
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Account list for the chart ELTD: Limited company chart 03/10/2019
195 No description
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
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For businesses using the statutory profit and loss account format 2 (PL2).
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206 Donations |
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Group 136 Depreciation : accounts 207 to 208 |
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For businesses using the statutory profit and loss account format 2 (PL2).
Operating profit/loss 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 208/12 Depn of plant & machinery |
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Group 137 Profit/loss on sale of assets : accounts 209 to 211 |
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For businesses using the statutory profit and loss account format 2 (PL2).
Operating profit/loss note |
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Group 101 DISTRIBUTION COSTS : accounts 151 to 215 |
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Account list for the chart ELTD: Limited company chart 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 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 210 Profit/loss on sale of tangible fixed assets |
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Group 138 Impairment losses : accounts 212 to 213 |
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For businesses using the statutory profit and loss account format 2 (PL2).
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 |
Group 139 Exceptional items : account 214
For businesses using the statutory profit and loss account format 2 (PL2).
For periods starting prior to 1.1.16 and where early adoption has not been selected, account 193 to 205 is included within the heading “Other external charges”.
For periods starting on or after 1.1.16 or where early adoption has been selected, account 193 to 205 is included within the heading “Other external expenses”.
Exceptional items note
See group 33 for details relating to the disclosure of Exceptional items.
214 Exceptional items
Group 101 DISTRIBUTION COSTS : accounts 151 to 215
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Account list for the chart ELTD: Limited company chart 03/10/2019
Group 140 Gain/Loss on Revaluation of Assets: account 215
215 Gain/loss on revaluation of assets
215/1 Gain/loss on revaluation of intangible assets
215/2 Gain/loss on revaluation of tangible assets
215/3 Gain/loss on revaluation of investments
215/4 Gain/loss on revaluation of investment property
Group 151 ADMINISTRATIVE EXPENSES : accounts 220 to 396
All items within group 151 will be added together and disclosed as Administrative expenses on the 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 396 are used notes to the financial statements and the Trading profit and loss account (TP1) under the heading “Expenditure”.
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
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
For businesses using the statutory profit and loss account format 2 (PL2).
accounts 226 and 227 are totalled and included within the heading “Other operating charges”.
Operating profit/loss 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 225 and not the main account code.
These balances will come from groups 28,113,133,163,183,203 and 223.
Descriptions in operating profit/loss note will pick up from accounts in this group (group 28)
Small companies following the FRSSE
There will be no disclosure of Operating leases.
225 IFRS 16 Leases
225 / 1 Short -term
225 / 2 No description
225 / 3 No description
225 / 4 No description
225 / 5 No description
225 /21 Low-value assets
225/ 22 No description
225/ 23 No description
225/ 24 No description
225/ 25 No description
Group 151 ADMINISTRATIVE EXPENSES : accounts 220 to 396
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225/ 41 Variable lease payments
225/ 42 No description
225/ 43 No description
225/ 44 No description
225/ 45 No description
226 Hire of plant and machinery
227 Other operating leases
Group 164 Other establishment costs : accounts 228 to 240
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For businesses using the statutory profit and loss account format 2 (PL2).
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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For businesses using the statutory profit and loss account format 2 (PL2).
Operating profit/loss 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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241 Amortisation of intangible fixed assets 242 Depreciation of tangible fixed assets Group 151 ADMINISTRATIVE EXPENSES : accounts 220 to 396 |
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Account list for the chart ELTD: Limited company chart 03/10/2019
242/3 Depn of long leasehold
242/11 Depn of improvements to property
242/12 Depn of plant & machinery
242/13 Depn of fixtures & fittings
242/14 Depn of motor vehicles
242/15 Depn of computer equipment
Group 166 Profit/loss on sale of assets : accounts 243 to 245
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For businesses using the statutory profit and loss account format 2 (PL2).
Operating profit/loss 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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For businesses using the statutory profit and loss account format 2 (PL2).
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 246/2 Impairment losses for patents & licences - disallowed 247 Impairment losses for tangible fixed assets |
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Group 168 Exceptional items : account 248 |
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For businesses using the statutory profit and loss account format 2 (PL2).
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Group 151 ADMINISTRATIVE EXPENSES : accounts 220 to 396 |
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Account list for the chart ELTD: Limited company chart 03/10/2019
For periods starting on or after 1.1.16 or where early adoption has been selected, account 248 is included within the heading “Other external expenses”.
Exceptional items note
See group 33 for details relating to the disclosure of Exceptional items.
248 Exceptional items
Group 169 Gain/Loss on Revaluation of Assets: Account 249
249 Gain/loss on revaluation of assets
249/1 Gain/loss on revaluation of intangible assets
249/2 Gain/loss on revaluation of tangible assets
249/3 Gain/loss on revaluation of investments
249/4 Gain/loss on revaluation of investment property
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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For businesses using the statutory profit and loss account format 2 (PL2).
Operating profit/loss note Small companies following the FRSSE There will be no disclosure of Operating leases. |
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259 IFRS 16 Leases Group 151 ADMINISTRATIVE EXPENSES : accounts 220 to 396 |
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Account list for the chart ELTD: Limited company chart 03/10/2019
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 |
Group 184 Other administrative expenses : accounts 262 to 291
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For businesses using the statutory profit and loss account format 2 (PL2).
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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For businesses using the statutory profit and loss account format 2 (PL2).
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Group 151 ADMINISTRATIVE EXPENSES : accounts 220 to 396 |
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Account list for the chart ELTD: Limited company chart 03/10/2019
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Operating profit/loss note Auditors' remuneration - accounts 292 and 293 will be disclosed in the Operating profit note. Note 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 |
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For businesses using the statutory profit and loss account format 2 (PL2).
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294 Donations |
Original IRIS chart code |
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Group 187 Formation costs : account 295 |
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Operating profit/loss note The total in group 187 will be picked up and will be disclosed in the Operating profit note. Descriptions The account description is used in the operating profit note |
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295 Formation costs |
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Group 188 Foreign exchange losses : account 296 |
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Operating profit/loss note The total for Foreign exchange differences will be disclosed in the Operating profit 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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For businesses using the statutory profit and loss account format 2 (PL2).
Operating profit/loss note Note |
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Group 151 ADMINISTRATIVE EXPENSES : accounts 220 to 396 |
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Account list for the chart ELTD: Limited company chart 03/10/2019
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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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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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For businesses using the statutory profit and loss account format 2 (PL2).
Operating profit/loss 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 |
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Group 191 Impairment losses : accounts 302 to 303 |
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For businesses using the statutory profit and loss account format 2 (PL2).
Business Tax |
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Group 151 ADMINISTRATIVE EXPENSES : accounts 220 to 396 |
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Account list for the chart ELTD: Limited company chart 03/10/2019
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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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For businesses using the statutory profit and loss account format 2 (PL2).
Exceptional items note See group 33 for details relating to the disclosure of Exceptional items. |
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304 Exceptional items Group 193 Gain/Loss on Revaluation of Assets: account 305 305 Gain/loss on revaluation of assets |
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Group 201 Admin extra 1 : accounts 310 to 339
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 |
Group 203 Leases : accounts 315 to 317
For businesses using the statutory profit and loss account format 2 (PL2).
Group 151 ADMINISTRATIVE EXPENSES : accounts 220 to 396
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Operating profit/loss note Small companies following the FRSSE There will be no disclosure of Operating leases. |
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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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For businesses using the statutory profit and loss account format 2 (PL2).
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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Group 205 Donations : account 330 |
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For businesses using the statutory profit and loss account format 2 (PL2).
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330 Donations |
Original IRIS chart code |
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Group 151 ADMINISTRATIVE EXPENSES : accounts 220 to 396 |
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Account list for the chart ELTD: Limited company chart 03/10/2019
Group 206 Depreciation : accounts 331 to 332
|
For businesses using the statutory profit and loss account format 2 (PL2).
Operating profit/loss 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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331 Amortisation of intangible fixed assets |
Original IRIS chart code |
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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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For businesses using the statutory profit and loss account format 2 (PL2).
Operating profit/loss 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 Group 151 ADMINISTRATIVE EXPENSES : accounts 220 to 396 |
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Account list for the chart ELTD: Limited company chart 03/10/2019
335 Profit/loss on sale of fixed asset investments
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 209 Exceptional items : account 338 |
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For businesses using the statutory profit and loss account format 2 (PL2).
Exceptional items note See group 33 for details relating to the disclosure of Exceptional items |
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338 Exceptional items Group 210 Gain/Loss on Revaluation of Assets: account 339 339 Gain/loss on revaluation of assets |
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Group 221 Admin extra 2 : accounts 344 to 373
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
Group 151 ADMINISTRATIVE EXPENSES : accounts 220 to 396
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346 Social security
347 Pensions
Group 223 Leases : accounts 349 to 351
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For businesses using the statutory profit and loss account format 2 (PL2).
Operating profit/loss note Totals for IFRS 16 Leases, Hire of plant and machinery and Other operating leases will be disclosed in the operating Small companies following the FRSSE There will be no disclosure of Operating leases. |
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349 IFRS 16 Leases 350 Hire of plant and machinery |
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Group 224 Other costs : accounts 352 to 364 |
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For businesses using the statutory profit and loss account format 2 (PL2).
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352 No description |
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Group 225 Depreciation : accounts 365 to 366 |
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For businesses using the statutory profit and loss account format 2 (PL2).
Operating profit/loss note |
|
|
Group 151 ADMINISTRATIVE EXPENSES : accounts 220 to 396 |
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Account list for the chart ELTD: Limited company chart 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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365 Amortisation of intangible fixed assets 365/2 Amort of patents & licences - disallowed 366 Depreciation of tangible fixed assets 366/2 Depn of short leasehold |
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Group 226 Profit/loss on sale of assets : accounts 367 to 369 |
|
For businesses using the statutory profit and loss account format 2 (PL2).
Operating profit/loss 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 |
|
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 |
|
For businesses using the statutory profit and loss account format 2 (PL2).
|
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Group 151 ADMINISTRATIVE EXPENSES : accounts 220 to 396 |
Account list for the chart ELTD: Limited company chart 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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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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|
For businesses using the statutory profit and loss account format 2 (PL2).
Exceptional items note See group 33 for details relating to the disclosure of Exceptional items |
|
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372 Exceptional items Group 229 Gain/Loss on Revaluation of Assets: account 373 373 Gain/loss on revaluation of assets |
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Group 241 Finance costs : accounts 378 to 387
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For businesses using the statutory profit and loss account format 2 (PL2).
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378 Bank charges |
Original IRIS chart code |
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Group 261 Unallocated - administration : accounts 388 to 397 |
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See group 26 for details relating to the disclosure of Staff costs. |
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Group 262 Directors' remuneration : account 388
388 Directors' remuneration
Group 151 ADMINISTRATIVE EXPENSES : accounts 220 to 396 Page 32 of 74
Account list for the chart ELTD: Limited company chart 03/10/2019
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. For businesses using the statutory profit and loss account format 2 (PL2).
Operating profit/loss note Description Group 263 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 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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389 Amortisation of intangible fixed assets 389/2 Amort of patents and licences - disallowed |
Original IRIS chart code 323 |
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390 Depreciation of tangible fixed assets |
315 |
|
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 For businesses using the statutory profit and loss account format 2 (PL2).
Operating profit/loss note |
|
|
Group 151 ADMINISTRATIVE EXPENSES : accounts 220 to 396 |
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Account list for the chart ELTD: Limited company chart 03/10/2019
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Description The extended descriptions of accounts in this group are used on the 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 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 For businesses using the statutory profit and loss account format 2 (PL2).
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 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 Group 151 ADMINISTRATIVE EXPENSES : accounts 220 to 396 |
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Account list for the chart ELTD: Limited company chart 03/10/2019
394/12 Impairment losses for patents & licences - allowable
394/13 Impairment losses for on development costs - allowable
394/14 Impairment losses for computer software - allowable
395 Impairment losses for tangible fixed assets
395 / 1 Freehold property
395 / 2 Short leasehold
395 / 3 Long leasehold
395 / 11 Improvements to property
395 / 12 Plant and machinery
395 / 13 Fixtures and fittings
395 / 14 Motor vehicles
395 / 15 Computer equipment
395 / 35 Investment property
Group 266 Exceptional items : account 396
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For businesses using the statutory profit and loss account format 2 (PL2).
Exceptional items note See group 33 for details relating to the disclosure of Exceptional items |
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396 Exceptional items |
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Group 267 Share of operating profit: accounts 398 to 399 |
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Items posted to group 267 will be listed individually o the face of the statutory profit and loss account (PL1 and PL2) Postings need to be made to sub accounts and not the main account. |
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398 Joint ventures/Associates share of operating profit 398/ 2 Associates share of profit |
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399 |
Joint ventures/Associates goodwill amortisation |
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Group 268 Gain/Loss on Revaluation of Assets: account 397 397 Gain/loss on revaluation of assets |
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Items posted to group 271 will be listed individually on the face of the statutory profit and loss account (PL1 and PL2) Exceptional items note: See group 33 for details relating to the disclosure of Exceptional items Descriptions The account descriptions 400 to 405 will be use on the face of the statutory profit and loss account (PL1 and PL2). |
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Group 271 EXCEPTIONAL ITEMS : accounts 400 to 405 |
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Account list for the chart ELTD: Limited company chart 03/10/2019
and in the Trading profit and loss account under the heading “Exceptional items”.
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 to 14. Where profit/loss is disallowable post to the main account or sub accounts 1 to 4.
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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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403 Profit / loss on disposal of tangible fixed asset |
418-422 |
405 Joint ventures/associate exceptional items
405/1 Joint ventures profit/loss on sale of operation
405/2 Joint ventures cost of fundamental reorganisation
405/3 Joint ventures profit/loss on disposal of intangible fixed asset
405/4 Joint ventures profit/loss on disposal of tangible fixed asset
405/5 Joint ventures profit/loss on disposal of fixed asset investment
405/6 Associates profit/loss on sale of operation
405/7 Associates cost of fundamental reorganisation
405/8 Associates profit/loss on disposal of intangible fixed asset
405/9 Associates profit/loss on disposal of tangible fixed asset
405/10 Associates profit/loss on disposal of fixed asset investment
Group 281 AMOUNTS WRITTEN OFF INVESTMENTS : accounts 406 to 408
The total of group 281 will be shown on the statutory profit and loss accounts (PL1 and PL2) and the items within the group will be listed individually in a note to the accounts.
Amounts written off investments note
A note will be generated listing the items within this group. Freeform text is available.
Small companies claiming small companies regime
The Amounts written off investments note will not be produced. There is an option to force this note in client data screens.
Descriptions
The description of group 281 is used on the statutory profit and loss accounts (PL1 and PL2) and as a note heading in the Notes to the financial statements.
The descriptions of accounts 406 and 407 are used notes to the financial statements and the Trading profit and loss account (TP1) under the heading “Amounts written off investments”
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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406 Amounts written off investments |
Original IRIS chart code |
Group 281 AMOUNTS WRITTEN OFF INVESTMENTS : accounts 406 to 408
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Account list for the chart ELTD: Limited company chart 03/10/2019
Group 282 Gain/Loss on Revaluation of Assets: account 410
Posting (Debit/Credit) to Group 282 - account 410 (Current and/or Last Year) will be included as a NEW line item below "Amounts written off investments". on the statutory Profit and Loss
The total of account 410 will be included within the next sub-total along with Amounts written off investments where applicable
Description
Where postings exist to account 410 (main account) the description of the new line item should be taken from the Account/Extended account description on that account (default being "Gain/loss on revaluation of assets")
Where postings do NOT exist to account 410 (main account) BUT exist within multiple sub-accounts (1-4) the description of the new line item should be taken from the Account/Extended account description on account 410 (as above e.g. default being "Gain/loss on revaluation of assets")
Where postings do NOT exist to account 410 (main account) and ONLY exist to 1 sub-account (1,2,3 or 4) the description of the new line item should be taken from the Account/Extended account description on that sub-account e.g. Gain/loss on revaluation of investment property
410 Gain/loss on revaluation of assets
410/1 Gain/loss on revaluation of intangible assets
410/2 Gain/loss on revaluation of tangible assets
410/3 Gain/loss on revaluation of investments
410/4 Gain/loss on revaluation of investment property
Group 290 INTEREST PAYABLE AND SIMILAR EXPENSES: accounts 413 to 437
As a result of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015, for accounting periods beginning on or after 1.1.16 or where early adoption has been selected, Group 290 Interest payable and similar expenses will now be used in place of Group 291 Interest payable and similar charges.
A total for group 290 is shown as Interest payable and similar expenses on the statutory profit and loss accounts (PL1 and PL2).
Interest payable and similar expenses note
A note will be generated listing the items within this group individually. Freeform text is available.
Small company exemptions claimed
No note is produced. There is an option on the client data screen to override the exemption.
Descriptions
The description of group 290 is used on the statutory profit and loss accounts (PL1 and PL2) and as a note heading in the Notes to the financial statements.
The descriptions of accounts 413 to 437 are used notes to the financial statements and the Trading profit and loss account (TP1) under the heading “Finance costs” (this description is taken from group 907 when running the TP1)
NOTE:
Prior to The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015, for accounting periods beginning before 1.1.16 or where early adoption has not been selected, Group 291 Interest payable and similar charges will be used
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
Group 282 Gain/Loss on Revaluation of Assets: account 410 Page 37 of 74
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417 No description |
294 |
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Group 293 Interest payable relating to non-trade loans : accounts 421 to 425 |
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Business Tax These accounts will be deducted from the operating profit/loss to arrive at the Schedule D Case I profit/loss. These |
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421 Interest payable - non trade loans |
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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
429 No description 308
430 No description 309
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 See group 33 for details relating to the disclosure of Exceptional items |
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436 Exceptional items |
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Group 298 Joint ventures/associates interest payable and similar charges : account 437
Postings should be made to the sub accounts and NOT to the main account.
437 Joint ventures/Associates interest payable and similar charges
437/1 Joint venture
437/2 Associate
Group 290 INTEREST PAYABLE AND SIMILAR EXPENSES: accounts 413 to 437
Page 38 of 74
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Group 301 FRS17 - OTHER FINANCE INCOME/COSTS : accounts 438 to 440
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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 440 Joint ventures/associates other finance costs |
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All items within group 311 will be added together and disclosed as Tax on profit on ordinary activities on the statutory For periods beginning or after 1.1.16 or where early adoption has been selected, all items within group 311 will be added Taxation note 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. Small companies claiming small companies regime The taxation note will not be produced. There is an option to override this in 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 See group 33 for details relating to the disclosure of Exceptional items |
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Page 39 of 74 |
Group 311 TAXATION : accounts 442 to 455 |
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Account list for the chart ELTD: Limited company chart 03/10/2019
455 Exceptional items
Group 320 NON – CONTROLLING INTERESTS - Group Accounts: accounts 456 – 457
These accounts should only be used when posting to a group client.
As a result of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015, for accounting periods beginning on or after 1.1.16 or where early adoption has been selected, Group 320 Non – controlling interests will now use in place of Group 321 Minority Interest.
456 Non – controlling interest – equity
457 Non – controlling interest – non equity
Group 321 MINORITY INTERESTS - Group Accounts: accounts 456 – 457
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These accounts should only be used when posting to a group client. NOTE: Prior to The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015, for accounting periods |
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456 Minority interest – equity |
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Prior to The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015, for accounting periods Extraordinary items note A note will be produced showing the items in groups 351. Freeform text is also available. Descriptions The description of group 351 is used as a note heading in the Notes to the financial statements. |
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Group 352 Extraordinary items : account 460 460 Extraordinary items |
Original IRIS chart code |
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Group 355 Tax on extraordinary items : account 461 461 Tax on extraordinary items |
Original IRIS chart code |
Group 358 Minority Interests in extraordinary items : account 462 to 463
462 Minority interest in extraordinary items
463 Minority interest in extraordinary items - non equity
Group 360 Joint venture/associates corporation tax : account 466
466 Joint ventures/associates current tax
466/1 Joint ventures tax
466/2 Associates tax
Group 361 Joint venture/associates deferred tax : account 467
467 Joint ventures/associates deferred tax
467/1 Joint ventures deferred tax
467/2 Associates deferred tax
Group 320 NON – CONTROLLING INTERESTS - Group Accounts: accounts 456 – 457
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Account list for the chart ELTD: Limited company chart 03/10/2019
Group 371 DIVIDENDS : accounts 471 to 473
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The total of items within group 371 will be disclosed as Dividends within the reserves note for years beginning on or after Dividends note A note will appear splitting the dividends between Equity and Non equity shares. If there is more than one type of share Small companies claiming the FRSSE/FRS 102 - Section 1A The dividends note will not be produced and the reference to 'non equity shares' is omitted. There is an option to Descriptions The accounts' extended descriptions are used in the dividend note. |
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471 Dividends - interim |
Original IRIS chart code 454 455 |
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473 Non equity finance costs |
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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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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 371 DIVIDENDS : accounts 471 to 473
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Account list for the chart ELTD: Limited company chart 03/10/2019
Group 411 FIXED ASSETS : accounts 502 to 563
Operating profit/loss 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 (BL2).
Group 421 Intangible fixed assets : accounts 502 to 505
Group 422 Intangible assets
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.
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/ 1 Cost/valuation brought forward |
/ 21 Amortisation brought forward |
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Right-of-use assets (ROU) / 51 Lease cost/ valuation b/f |
/ 71 Lease amortisation b/f |
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Page 42 of 74 |
Group 411 FIXED ASSETS : accounts 502 to 563 |
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Account list for the chart ELTD: Limited company chart 03/10/2019
All accounts within group 422 will be added together and disclosed as 'Intangible assets' on the statutory balance sheet (BL2).
If IFRS 16 is applied then the assets will be split under “owned” and “right-of-use” as intangible assets on the statutory balance sheet
Note: Account 502 (Goodwill) does not make use of sub accounts 51-80 in the intangible fixed asset table above
Accounting Policies
A 'goodwill' accounting policy will be generated if postings are made to sub accounts within account 502.
An 'other intangible asset' accounting policy can be generated if postings have been made to sub accounts within accounts 503, 504 and 505 by use of a freeform data screen.
A Lease accounting policy for right-of-use assets can be generated if postings are made to sub accounts 51 to 80
Operating profit/loss note
Accounts 502/22, 503/22, 504/22 and 505/22 will be disclosed in the operating profit/loss note as 'written off'. This description is fixed.
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 line within each column with totals for 'Cost' and 'Amortisation' giving 'Net Book Value'.
Leasing note (IFRS 16)
A note will be produced with a current year column and comparative column for intangible assets. Postings made to each sub account 51 to 80 will generate a line with totals for 'Cost' and 'Amortisation' giving 'Net Book Value'.
Small company exemptions claimed
Column headings are changed to Goodwill and Other intangible assets. A client screen entry is available which can override this setting for full disclosure.
Descriptions
Group 421 description is used within the Notes to the financial statements.
Group 422 description is used on the statutory balance sheet (BL2).
Intangible Fixed asset table and Leasing note
The extended account descriptions within group 421 are used as the columns headings.
The description used for the movement type e.g. additions, disposals will be taken from the sub account attached to the first intangible fixed asset. I.e. Account 502 - Goodwill.
Please note
The brought forward and charge for the year descriptions cannot be changed.
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502 Goodwill |
Original IRIS chart code |
Group 430 Tangible fixed assets : accounts 512 to 526
Group 432 Tangible assets
For each account within tangible 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.
Owned Assets
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/ 1 Cost/valuation b/f |
/ 21 Depreciation b/f |
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Group 411 FIXED ASSETS : accounts 502 to 563 |
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Account list for the chart ELTD: Limited company chart 03/10/2019
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 432 will be added together and disclosed as 'Tangible assets' on the statutory balance sheet (BL2).
If IFRS 16 is applied then the assets will be split under “owned” and “right-of-use” as Tangible 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.
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
Tangible fixed asset note
A table will be produced with a column for each intangible 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 Tangible 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 430 description is used as the Tangible fixed asset note heading within the Notes to the financial statements.
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 columns 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.
Group 441 Land and buildings : accounts 512 to 514
Small company exemptions claimed
Items in group 441 will be added together and shown as a single column within the fixed asset table. A client screen entry is available which can override this setting for full disclosure.
Descriptions
The description of group 441 is used as the column heading in the fixed asset table when the small companies exemptions are claimed.
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Group 411 FIXED ASSETS : accounts 502 to 563 |
Account list for the chart ELTD: Limited company chart 03/10/2019
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512 Freehold property |
Original IRIS chart code |
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Group 451 Plant and machinery etc : accounts 522 to 526 |
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Small company exemptions claimed Items in group 451 will be added together and shown as a single column within the fixed asset table. A client screen Descriptions The description of group 451 is used as the column heading in the fixed asset table when the small companies |
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522 Improvements to property |
Original IRIS chart code |
Group 460 Fixed asset investments : accounts 542 to 561
Group 462 Investments
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 other than loans
(accounts 542, 548, 549, 550, 556, 557, 561)
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/ 1 Cost/valuation b/f / 5 Revaluations |
/ 21 Provision b/f |
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Loans |
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/ 1 Brought forward |
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Page 45 of 74 |
Group 411 FIXED ASSETS : accounts 502 to 563 |
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Account list for the chart ELTD: Limited company chart 03/10/2019
The total of items within group 460 are added together and shown as “Investments” on the statutory balance sheet (BL3).
Fixed asset Investments note
A table will be produced with a column for each investment asset (with the exception of account 558).
Postings made to individual sub accounts will generate a separate line within each table for that movement.
The investment table will have two main sections:
Investments other than loans
Loans
Client data screens can be used to enter any additional information.
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.
Descriptions
Group 462 description is used on the balance sheet (BL2).
Group 460 description is used as the note heading.
Fixed asset investment table
The extended account descriptions within group 460 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 first table. The description on sub account 22, cannot be changed, it will change automatically between 'year' or 'period' depending on the period length.
The sub accounts attached to account 543 Loans to group undertakings will be used to describe the movement in the loans table.
Group 463 Group undertakings : accounts 542 to 543
Group 464 Shares in group undertakings : account 542
542 Shares in group undertakings
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
548 Interest in associate
549 Interest in joint venture
550 Interest in other participating interests
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 411 FIXED ASSETS : accounts 502 to 563
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Account list for the chart ELTD: Limited company chart 03/10/2019
Group 469 Other : accounts 556 to 559
Group 470 Other investments other than loans : accounts 556 to 558
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NOTE: To get the Listed investments and Unlisted investments column to appear postings need to be made to accounts |
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556 Listed investments |
Original IRIS chart code |
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Fixed asset investment note Sub accounts within account 558 will be listed individually under the wording 'Investments (neither listed nor unlisted) |
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558 Other |
Original IRIS chart code 596 |
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Group 471 Other loans : account 559
559 Other loans
Group 472 Own shares : account 561
561 Own shares
Group 475 Investment property : account 563
For each account within tangible 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.
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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Page 47 of 74 |
Group 411 FIXED ASSETS : accounts 502 to 563 |
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Account list for the chart ELTD: Limited company chart 03/10/2019
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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.
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 (IFRS16)
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 (BL2).
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 481 CURRENT ASSETS : accounts 568 to 691
Group 491 Stocks : accounts 568 to 583
All items within groups 491 are totalled and shown as Stocks on the statutory balance sheet (BL2).
Accounting policy
A stock accounting policy will be generated if postings have been made within group 491.
See Accounting policies help screen for details of wording.
Stocks note
All items within this group will be listed individually in a note with a sub total before the Long term contracts. A client data screen is available to add freeform text.
Small company exemptions claimed
If claimed items in the following groups will be added together and disclosed as 'Stocks' in the notes:
Raw materials and consumables
Work in progress
Finished goods
If these are the only items within group 491 then there will be no note.
Group 481 CURRENT ASSETS : accounts 568 to 691
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Account list for the chart ELTD: Limited company chart 03/10/2019
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The Payments on account group will be totalled and disclosed as a single figure. There is an option to override this in client data screens. Descriptions The description of group 491 is used on the statutory balance sheet (BL2) 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 476 to 477
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 500 Debtors : accounts 586 to 656
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The total of amounts in group 500 (except group 541 linked presentation) will be shown on the statutory balance sheet UITF 4 – Long term debtor disclosure If Debtors more than one year are required to be disclosed separately on the face of the balance sheet then an amount Debtors note A note will show all items within this group (except group 541 linked presentation). On generating report LTD or ABR (or Descriptions The description of group 500 is used as the note heading within Notes to the financial statements. |
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Group 501 Debtors: amounts falling due within one year : accounts 586 to 616 |
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Debtors note A note will show all items within this group listed individually and shown under the heading 'Debtors amounts falling |
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Group 481 CURRENT ASSETS : accounts 568 to 691 |
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Account list for the chart ELTD: Limited company chart 03/10/2019
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Small company exemptions claimed The note will show items in this group added together and disclosed as Trade Debtors. All other items will be A client data screen option allows this option to be overwritten. Description The description of group 501 is used on the statutory balance sheet (BL2) |
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Group 502 Trade debtors : accounts 586 to 590 586 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 debtors : accounts 594 to 603 594 Other debtors |
Original IRIS chart code |
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Group 508 Taxation : accounts 607 to 609 607 Taxation |
Original IRIS chart code |
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 |
Group 518 Contract assets less than 1 year (Contract assets) – account 620 – FRS 101 ONLY
620 Contract assets
620 / 1 Contract assets
620 / 2 – 5 No description
Group 521 Debtors: amounts falling due after one year : accounts 625 to 649
Debtors note
A note will show all items within this group (except group 541 linked presentation) listed individually and shown under the heading 'Debtors amounts falling after more than one year'.
Small company exemptions claimed
Group 481 CURRENT ASSETS : accounts 568 to 691
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Account list for the chart ELTD: Limited company chart 03/10/2019
The note will show items in this group added together and disclosed as Trade Debtors. All other items will be disclosed as Other Debtors.
A client data screen option allows this option to be overwritten.
Description
The description of group 521 is used on the statutory balance sheet (BL2).
The descriptions of accounts 625 to 649 are used individually in the debtors' notes.
Group 522 Trade debtors : accounts 625 to 627
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 debtors : accounts 631 to 635 631 Other debtors |
Original IRIS chart code |
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Group 528 Taxation : accounts 639 to 641 639 Taxation |
Original IRIS chart code |
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 more than 1 year (Contract assets) – account 657 – FRS 101 ONLY
657 Contract assets
657 / 1 Contract assets
657 / 2 – 5 No description
Group 541 Linked presentation : accounts 655 to 656
Amounts posted to this group will be shown separately on the face of the statutory balance sheet, under a heading, which is taken from a client data screen entry.
Additional information will be disclosed within the Debtors note.
Note: Group 541 Linked presentation is not applicable for FRS 102.
Descriptions
The descriptions from accounts 655 and 656 are used on the statutory balance sheet (BL2).
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655 Debts factored without recourse |
Original IRIS chart code |
Group 481 CURRENT ASSETS : accounts 568 to 691
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Group 551 Current asset investments : accounts 659 to 663
Group 552 Investments
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Items within this group are totalled and shown as Investments in the Current asset section of the statutory balance sheet Current asset investment note All items within this group are listed individually. The market value of the listed investments is taken from a client data Descriptions The description of group 551 is used as a note heading within Notes to the financial statements. |
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659 Shares in group undertakings 661 Listed investments |
Original IRIS chart code |
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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 (BL2) as Cash in hand. Please note No note is generated |
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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 |
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Group 581 Prepayments and accrued income : 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 (BL2) within the Current Please note No note is generated. Descriptions The description of group 581 is used on the statutory balance sheet (BL2). |
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Group 481 CURRENT ASSETS : accounts 568 to 691 |
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Account list for the chart ELTD: Limited company chart 03/10/2019
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687 Prepayments and accrued income |
Original IRIS chart code |
Group 590 ITEMS SHOWN AS ASSETS OR LIABILITIES AS APPROPRIATE : 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 Creditors amount falling due within one year and |
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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 as Debtors on the balance sheet UITF 4 – Long term debtor disclosure If Debtors more than one year are required to be disclosed separately on the face of the balance sheet then an Debtors/Creditors note The balances of both Debtors and Creditors on each account will be shown on the appropriate note under 'Amounts As a result of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015, for accounting |
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Group 590 ITEMS SHOWN AS ASSETS OR LIABILITIES AS APPROPRIATE : account 692 to 735 Page 53 of 74 |
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Account list for the chart ELTD: Limited company chart 03/10/2019
Description
The descriptions shown on the Debtors and Creditors notes are picked up from a client data screen and NOT the account or sub account descriptions. This is to prevent netting off of debit and credit balances.
715 Amounts owed by/to group undertakings
715 / 1 - 50 No Description
716 Amounts owed by/to participating interests
716 / 1 - 50 No Description
717 Amounts owed by/to joint ventures
717 / 1 – 50 No Description
718 Amounts owed by/to associates
718 / 1 – 50 No Description
Group 590 ITEMS SHOWN AS ASSETS OR LIABILITIES AS APPROPRIATE : account 692 to 735
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Account list for the chart ELTD: Limited company chart 03/10/2019
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 as Debtors on the balance sheet UITF 4 – Long term debtor disclosure If Debtors more than one year are required to be disclosed separately on the face of the balance sheet then an Debtors/Creditors note The balances of both Debtors and Creditors on each account will be shown on the appropriate note under 'Amounts Description The descriptions shown on the Debtors and Creditors notes are picked up from a client data screen and NOT the |
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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 as Debtors on the balance sheet UITF 4 – Long term debtor disclosure If Debtors more than one year are required to be disclosed separately on the face of the balance sheet then an Debtors/Creditors note The balances of both Debtors and Creditors on each account will be shown on the appropriate note under 'Amounts Description The descriptions shown on the Debtors and Creditors notes are picked up from a client data screen and NOT the |
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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 Group 590 ITEMS SHOWN AS ASSETS OR LIABILITIES AS APPROPRIATE : account 692 to 735 Page 55 of 74 |
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Account list for the chart ELTD: Limited company chart 03/10/2019
726 Amounts owed by/to participating interests
726 / 1 - 50 No Description
Group 631 Directors balances less than 1 year : accounts 727 to 728
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 Debtors or Creditors 'amounts falling due within one year' on the face of the balance sheet (BL2).
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 the detail then Unspecified may be selected.
Debtors/Creditors note
The total balance of each account within group 631 will appear within the Debtors/Creditors note 'Amounts falling due within one year'.
The total for all Directors for whom the current or loan accounts show a debit balance, will appear within the Debtors note and the total for all Directors for whom the current or loan accounts show a credit balance, will appear within the Creditors note.
There will also be a warning message listing any debit balances at the end of the report. Additional details will need to be entered on a client data screen.
Descriptions
The descriptions on account 727 and 728 will be used in the Debtors/Creditors note under the heading “Amount falling due within one year”.
Additional report
A report DCA can be run which will show the detail of the Directors' current accounts and DLA for Directors' loan accounts.
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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 727 / 24 No description 727 / 25 No description |
Original IRIS chart code 771, 781, 791, 801, 811, 821, |
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728 Directors' loan accounts 728 / 2 Capital introduced |
759, 760, 761, 762, 763, 764, |
Group 590 ITEMS SHOWN AS ASSETS OR LIABILITIES AS APPROPRIATE : account 692 to 735
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Account list for the chart ELTD: Limited company chart 03/10/2019
728 / 25 No description
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 Debtors or Creditors 'amounts falling due after more than one year' 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 Debtors/Creditors note The total balance of account 730 will appear within the Debtors/Creditors note 'Amounts falling due after more than one The total for all Directors for whom the loan account show a debit balance, will appear within the Debtors note and the There will also be a warning message listing any debit balances at the end of the report. Additional details will need to Descriptions The description on account 730 will be used in the Debtors/Creditors note under the heading 'Amount falling due after Additional report A report DLA can be run which will show the detail of the Directors' loan accounts. |
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730 Directors' loan accounts more 1yr |
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Group 648 VAT: account 735 |
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Debtors/Creditors note VAT postings will appear in either the Debtors/Creditors less than one year note as appropriate. Description The description of group 648 is used on the Debtors/Creditors note. |
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735 VAT |
Original IRIS chart code |
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The total of amounts in group 650 will be shown on the statutory balance sheet (BL2) as Creditors either falling due To refer to convertible debt on the balance sheet there is a tick box within the data screens. If a company's liabilities Creditors note A note will show all items within this group listed individually split between those Creditors falling due within one year Descriptions |
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Group 650 CREDITORS : accounts 736 to 836 |
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Account list for the chart ELTD: Limited company chart 03/10/2019
The description of group 650 will be used on the balance sheet (BL2).
Group 649 Current liabilities : accounts 736 to 789
Group 651 Creditors: amounts falling due within one year : accounts 736 to 789
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Accounts within group 651 added together and shown on the statutory balance sheet (BL2) under the heading Creditors note A note will show all items within this group listed individually and shown as Creditors amounts falling due within one Small company exemptions claimed The note will show items within group 652 added together and disclosed as Trade Creditors, group 655 and 658 as Description The description of group 651 is used as the note heading. |
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736 Payments on account |
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Group 652 Trade creditors : accounts 736 to 741 737 Trade creditors |
Original IRIS chart code |
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744 Bills of exchange payable |
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Group 655 Taxation : accounts 747 to 752 747 Taxation |
Original IRIS chart code |
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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 |
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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 creditors : accounts 767 to 781 |
Original IRIS chart code |
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Group 650 CREDITORS : accounts 736 to 836 |
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Account list for the chart ELTD: Limited company chart 03/10/2019
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767 Other creditors |
661 658 660 |
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Group 664 Accruals and deferred income : accounts 785 to 789 785 Accruals and deferred income |
Original IRIS chart code 671 |
Group 665 Contract Liabilities less than 1 year (Contract liabilities) – account 791 – FRS 101 ONLY
791 Contract liabilities
791 / 1 Contract liabilities
791 / 2 – 5 No description
Group 671 Creditors: amounts falling due after more than one year : accounts 792 to 829
Accounts within group 671 added together and shown on the statutory balance sheet (BL2) under the heading “Creditors: amounts falling due after more than one year”.
Creditors note
A note will show all items within this group listed individually and shown as Creditors amounts falling due after more than one year.
Small company exemptions claimed
The note will show items within group 672 added together and disclosed as Trade Creditors, group 675 and 678 as Taxation and Social Security and all other items will be disclosed as Other Creditors.
A client data screen option allows this option to be overwritten.
Description
The description of group 671 is used as the note heading.
The descriptions of accounts 792 to 829 are used individually in the creditors notes.
792 Payments on account
Group 672 Trade creditors : accounts 793 to 795
793 Trade creditors
794 No description
795 No description
799 Bills of exchange payable
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Group 675 Taxation : accounts 802 to 805 802 Taxation |
Original IRIS chart code |
Group 678 Social security and other taxes : accounts 808 to 811
Group 650 CREDITORS : accounts 736 to 836
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Account list for the chart ELTD: Limited company chart 03/10/2019
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 691 Creditors: amounts falling due after 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 (BL2) under the heading Description The descriptions of accounts 832 to 836 are used individually in the Creditors more than 1 year note. |
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Group 695 Other creditors : accounts 832 to 836 832 Other creditors |
Original IRIS chart code |
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Group 685 Contract Liabilities more than 1 year (Contract liabilities) – account 838 – FRS 101 ONLY
838 Contract liabilities
838 / 1 Contract liabilities
838 / 2 – 5 No description
Group 701 LOANS : accounts 839 to 898
The total of amounts in group 701 will be shown on the statutory balance sheet (BL2) as Creditors either falling due 'within one year' or 'after more than one year'.
Creditors note
A total figure for each of the 3 areas Debentures, Bank loans and Other loans, is shown within the Creditors note, split between those due within one year and after more than one year.
Small companies following the FRSSE
The Creditors note will be further split under the headings 'Amounts falling due in more than 5 years' – 'repayable otherwise than by instalments' and 'repayable by instalments' from the appropriate accounts.
Loans note
A note will give a complete breakdown of all items within this group in accordance with the disclosure requirements of FRS 4. Additional disclosure can be entered via freeform text on a client data screen.
Small companies following the FRSSE
There will be no loans note.
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Group 701 LOANS : accounts 839 to 898 |
Account list for the chart ELTD: Limited company chart 03/10/2019
Descriptions
The note heading is taken from Group 701 description.
The description of each individual account is used within the loans note.
Group 711 Debentures : accounts 839 to 848
Descriptions
The description of group 711 Debentures is used within the Creditors less than one year and Creditors more than one year notes to describe the amount of group 711 that falls into each category.
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
848 No description
Group 721 Bank loans : accounts 849 to 868
Descriptions
The description of group 721 Bank loans is used within the Creditors more than one year note to describe the total of group 721 less the less than one year portion from group 722.
Group 722 Bank loans less than 1 year : accounts 849 to 852
Group 700 Bank loans and overdrafts
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Descriptions The description of group 700 is used within the Creditors less than one year note to describe the total of group 722 plus |
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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 701 LOANS : accounts 839 to 898 |
Account list for the chart ELTD: Limited company chart 03/10/2019
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858 No description |
691 |
Group 725 Bank loans over 5 year by instalments : accounts 861 to 864
Original IRIS chart code
861 Bank loans - > 5 years by instalments 987
862 No description 988
863 No description
864 No description
Group 726 Bank loans over 5 years non-instalments : accounts 865 to 868
Original IRIS chart code
865 Bank loans - > 5 years non-instalments 983
866 No description 984
867 No description
868 No description
Group 731 Other loans : accounts 869 to 898
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Descriptions The description of group 731 Other loans is used within the Creditors less than one year and Creditors more than one |
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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 |
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 |
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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 |
Group 701 LOANS : accounts 839 to 898
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Account list for the chart ELTD: Limited company chart 03/10/2019
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882 No description |
693 |
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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 |
Group 735 Other loans over 5 years by instalments : accounts 887 to 892
Original IRIS chart code
887 Other loans - > 5years by instalments 989
888 No description 990
889 No description
890 No description
891 No description
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
Group 736 Other loans over 5 years non-instalments : accounts 893 to 898
Original IRIS chart code
893 Other loans - > 5years non-instalments 985
894 No description 986
895 No description
896 No description
897 No description
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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 741 HIRE PURCHASE AND FINANCE LEASE CONTRACTS / IFRS 16 Leases : accounts 909 to 920
Postings should be split between the gross amount (Cr) (capital plus interest ) and the interest element (Dr).
Creditors note
The total net amounts for less than one year and greater than one year will be displayed within the Creditors note.
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 splitting out Gross obligations, Finance charges repayable and Net obligations in accordance with the more detailed requirements of SSAP 21's suggested methods.
If IFRS 16 is applied, within the lease note a section will be created for lease liabilities showing a two column format for current and comparative years - the note will provide a breakdown splitting out the Gross obligations, finance repayable and net obligations.
Additional information relating to operating lease commitments can be entered via a client data screen.
Group 741 HIRE PURCHASE AND FINANCE LEASE CONTRACTS / IFRS 16 Leases : accounts 909 to 920
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Account list for the chart ELTD: Limited company chart 03/10/2019
Small company following the FRSSE
There will be no note for obligations under hire purchase contracts and leases but operating lease commitments will be listed if appropriate.
Descriptions
The descriptions used in the note are fixed.
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 |
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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 |
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 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 741 HIRE PURCHASE AND FINANCE LEASE CONTRACTS / IFRS 16 Leases : accounts 909 to 920
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Account list for the chart ELTD: Limited company chart 03/10/2019
Group 760 PROVISIONS FOR LIABILITIES: accounts 931 to 946
The total of each group is included on the face of the balance sheet (BL2) under Debtors or Provisions for Liabilities as appropriate.
Provision for liabilities note
An additional note is needed if there is a movement in provision of deferred tax or other provisions these can be entered by use of a data screen.
Small companies claiming the small companies regime
The Provisions for liabilities note will not be produced. There is an option to override this in client data screens.
Description
The description of group 761 is used as the note heading.
Group 765 Deferred taxation : accounts 931 to 941
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The total of this group is included on the face of the balance sheet (BL2) under Debtors or Provisions for liabilities as Accounting Policy A deferred tax accounting policy is generated and can be amended through a client data screen. Provision for liabilities note Debtors note The balance of group 765 will be shown on the Debtors note if there is a debit balance under the heading 'Deferred Do not use account 941 (Account 941 will be omitted). Description The descriptions of accounts 931 to 940 are used on the detailed breakdown of deferred tax on the Debtors note and Account 941 is shown as 'Discount'. |
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931 Deferred tax timing differences |
Original IRIS chart code 741, 708 |
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Group 767 Other provisions : accounts 942 to 946 |
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The total of this group is shown on the face of the balance sheet (BL2) under the heading Provision for liabilities and Provision for liabilities and charges note Accounts in group 767 are listed individually. Description The descriptions of accounts 942 to 946 are used in the provision for liabilities and charges note. |
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Group 760 PROVISIONS FOR LIABILITIES: accounts 931 to 946 |
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Account list for the chart ELTD: Limited company chart 03/10/2019
Group 791 Pension Asset : accounts 957 to 959
957 Defined benefit pension plans
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
Group 781 ACCRUALS AND DEFERRED INCOME : accounts 951 to 956
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Account list for the chart ELTD: Limited company chart 03/10/2019
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
Account code 958 has been replaced with code 957 for account periods beginning on or after 6.4.07.
Account code 958 should be used for periods before 6.4.07.
958 Pension surplus/deficit before 6.4.07
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
Group 791 EMPLOYEE BENEFIT OBLIGATIONS : accounts 957 to 961
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Account list for the chart ELTD: Limited company chart 03/10/2019
960 / 41 Other – past service cost not recognised
960 / 42 - 45 Other – no description
961 Deferred tax asset
Group 801 CALLED UP SHARE CAPITAL : account 966
Account list for the chart ELTD: Limited company chart 03/10/2019
used for identifying movement in share capital and therefore account 967 sub accounts would be used, there is no reason that they cannot be used for whatever purpose a user finds for them.)
Reserves note
A table will be produced giving a separate column for each reserve and each movement will be listed individually.
Additional freeform text is available via a client data screen.
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 be produced and each movement will be listed individually. All other reserves will not show as part of the Reserves note. There is an option to override this in client data screens.
Descriptions
Group 811 description is used as the note heading.
Account descriptions within group 811 are used on the balance sheet and as column headings within the note.
The descriptions of movements on the reserves table are used from the sub accounts within a/c 968.
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968 Profit and loss account 969 Share premium |
Page 69 of 74 |
Original IRIS chart code 925 Original IRIS chart code 921 Group 811 RESERVES : accounts 968 to 974 |
Account list for the chart ELTD: Limited company chart 03/10/2019
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969/ 37 SoCIE line item with acc 967/37 |
Original IRIS chart code 914 |
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970 Revaluation reserve 971 Capital redemption reserve |
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Original IRIS chart cod 940 |
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Page 70 of 74 |
Group 811 RESERVES : accounts 968 to 974 |
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Account list for the chart ELTD: Limited company chart 03/10/2019
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971/ 40 SoCIE line item with acc 967/40 |
Original IRIS chart code 918 |
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972 Other reserves 972/ 37 SoCIE line item with acc 967/37 973 Other reserves |
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Original IRIS chart code 944 |
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Page 71 of 74 |
Group 811 RESERVES : accounts 968 to 974 |
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Account list for the chart ELTD: Limited company chart 03/10/2019
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973 / 43 No description 974 Fair value Reserve |
Original IRIS chart code 948 |
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
Group 830 NON-CONTROLLING INTERESTS – Group accounts : accounts 983 to 984
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Account list for the chart ELTD: Limited company chart 03/10/2019
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
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
Group 830 NON-CONTROLLING INTERESTS – Group accounts : accounts 983 to 984
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Account list for the chart ELTD: Limited company chart 03/10/2019
999 Do Not Use
Group 830 NON-CONTROLLING INTERESTS – Group accounts : accounts 983 to 984
Page 74 of 74