Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
**Suspense account** ...................................................................................................... 3
Profit and Loss Accounts ................................................................................................ 3
Group 1 TURNOVER: accounts 1 to 10 .................................................................................... 3
Group 21 COST OF SALES: accounts 17 to 83 ....................................................................... 4
Group 952 SCHEME INCOME: account 85 to 86...................................................................... 9
Group 41 OTHER OPERATING INCOME: accounts 88 to 104 .............................................. 10
Group 50 Gain/Loss on Revaluation of Assets: account 107 ............................................... 11
Group 61 INCOME FROM INVESTMENTS: accounts 109 to 127 .......................................... 12
Group 81 INTEREST RECEIVABLE AND SIMILAR INCOME: accounts 130 to 145 ............. 13
Group 953 FIXED COSTS : accounts 151 to 440 .................................................................. 14
Group 151 ADMINISTRATIVE EXPENSES: accounts 220 to 397 .......................................... 20
Group 271 EXCEPTIONAL ITEMS: accounts 400 to 405 ....................................................... 38
Group 281 AMOUNTS WRITTEN OFF INVESTMENTS: accounts 406 to 408 ....................... 39
Group 282 GAINS/LOSS ON REVALUATION OF ASSETS : account 410............................. 39
Group 290 INTEREST PAYABLE AND SIMILAR EXPENSES: accounts 413 to 437 ........... 40
Group 291 INTEREST PAYABLE AND SIMILAR CHARGES: accounts 413 to 436 .............. 40
Group 301 FRS17 - OTHER FINANCE INCOME/COSTS: accounts 438 to 440 .................... 42
Group 311 TAXATION : accounts 442 to 455 ........................................................................ 42
Group 320 NON – CONTROLLING INTERESTS – Group Accounts : accounts 456 to 457 43
Group 321 MINORITY INTERESTS – Group Accounts : accounts 456 to 457 .................... 43
Group 351 EXTRAORDINARY ITEMS : accounts 460 to 463 ............................................... 43
Group 371 DIVIDENDS : accounts 471 to 473 ....................................................................... 44
Group 381 PRIOR YEAR ADJUSTMENT: account 475 to 475 ............................................... 44
Group 391 DIRECTORS' BENEFITS IN KIND: account 499 to 499 ....................................... 44
Balance Sheet Accounts ................................................................................................ 45
Group 411 FIXED ASSETS : accounts 502 to 563 ................................................................ 45
Group 954 Herd basis: accounts 565 to 566 .......................................................................... 53
Group 481 CURRENT ASSETS: accounts 568 to 691 ........................................................... 53
Group 590 ITEMS SHOWN AS ASSETS OR LIABILITIES AS APPROPRIATE : account 692
to 735 ........................................................................................................................................ 57
Group 650 CREDITORS: accounts 736 to 836 ....................................................................... 62
Group 701 LOANS: accounts 839 to 898 ............................................................................... 65
Group 741 HIRE PURCHASE AND FINANCE LEASE CONTRACTS: accounts 909 to 920 . 68
Group 760 PROVISIONS FOR LIABILITIES: accounts 931 to 946 ........................................ 69
Group 781 ACCRUALS AND DEFERRED INCOME: accounts 951 to 956 ............................ 70
Group 791 EMPLOYEE BENEFIT OBLIGATIONS : accounts 957 to 961 .............................. 71
Group 801 CALLED UP SHARE CAPITAL : account 966 .................................................... 72
Group 1 TURNOVER: accounts 1 to 10
Page 1 of 79
Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
Group 802 Statement of changes in equity (SoCiE) Share capital: account 967 ................ 73
Group 811 RESERVES : accounts 968 to 974 ....................................................................... 73
Group 830 NON-CONTROLLING INTERESTS – Group accounts : accounts 983 to 984 ... 77
Group 1 TURNOVER: accounts 1 to 10
Page 2 of 79
Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
Enterprise accounts
To produce enterprise accounts please ensure that postings are made to individual enterprise IDs. Postings made to specific enterprises will be included in calculating the gross profit margin for the respective enterprises on the trading profit and loss account (TPF) which will be shown as a non-statutory report at the end of the accounts.
TPF
Shows the individual gross margins calculations for each of the enterprises on the Trading profit and loss account. Shows separate profit and loss account for individual enterprises.
TFF
Shows the total gross margins for arable, livestock and other enterprises on the Trading profit and loss account. Shows the aggregate profit and loss for arable, livestock and other on each enterprise account.
**Suspense account**
Account 0 is treated as a balance sheet account. Any balance will be included within current assets or liabilities as appropriate.
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0 ** Suspense account ** |
Original IRIS chart code |
Profit and Loss Accounts
Group 1 TURNOVER: accounts 1 to 10
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Sub accounts 1-25 within account 5 can be used if more than 4 sales accounts are required. Postings to income codes are expected to be made to appropriate enterprises when enterprise accounts are required. If non enterprise accounts are produced, postings made to the individual codes will be listed on the main profit and loss |
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1 Sales |
Original IRIS chart code |
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Group 947 TRANSFERS OUT: accounts 6 to 6 |
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Postings to account code 6 are expected to be made to appropriate enterprises when enterprise accounts are required. |
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6 Transfers out |
Original IRIS chart code |
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Group 948 PRODUCE SALES: accounts 7 to 10 |
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Sub accounts 1-50 within account 10 can be used if more than 3 produce sales accounts are required. These sub TFS Shows a breakdown of the turnover section between livestock sales (1-6) and produce sales (7-10) for individual |
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7 No description |
Original IRIS chart code |
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Group 1 TURNOVER: accounts 1 to 10
Page 3 of 79
Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
Group 21 COST OF SALES: accounts 17 to 83
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All accounts within group 21 will be added together and disclosed as Cost of sales on the statutory profit and loss Descriptions The descriptions on accounts 17 to 82 are used on the main profit and loss account (TPF) or enterprise accounts where |
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Group 22 Opening stock: accounts 17 to 26 17 Opening valuation |
Original IRIS chart code 65 69 |
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Group 950 Opening stock – variable cost: account 26 to 26 |
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Descriptions |
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26 No description |
Original IRIS chart code |
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Group 23 Purchases: accounts 27 to 34 |
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Postings made to 27-36 are individually listed on the trading profit and loss account (TPF) |
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27 Purchases |
Original IRIS chart code |
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Group 949 TRANSFERS IN: account 35 to 35 |
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Postings to account code 35 are expected to be made to appropriate enterprises when enterprise accounts are required. |
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35 Transfers in |
Original IRIS chart code |
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Group 23 PURCHASES: account 36 to 36 |
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Sub accounts on 36 can be used if more than 8 purchase accounts are required. Descriptions |
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36 / 1-50 No description |
Original IRIS chart code |
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Group 21 COST OF SALES: accounts 17 to 83
Page 4 of 79
Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
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 |
Original IRIS chart code |
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Group 25 VARIABLE COSTS: accounts 43-72 |
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Balances on accounts within group 25 are shown under the heading 'variable costs' on the trading profit and loss Postings to accounts within group 25 should be made to the appropriate enterprise IDs when enterprise accounts are |
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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)
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Page 5 of 79 |
Group 21 COST OF SALES: accounts 17 to 83 |
Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
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 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 Small companies following the FRSSE There will be no disclosure of Operating leases. |
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49 IFRS 16 Leases |
Original IRIS chart code |
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Page 6 of 79 |
Group 21 COST OF SALES: accounts 17 to 83 |
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Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
49 / 41 Variable lease payments
49 / 42 No description
49 / 43 No description
49 / 44 No description
49 / 45 No description
107
50 Hire of plant and machinery
51 Other operating leases
Group 29 Other variable costs: accounts 52 to 64
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For businesses using the statutory profit and loss account format 2 (PL2)
Note Postings to account codes within group 29 are expected to be made to appropriate enterprises when enterprise Descriptions The descriptions are taken from individual account codes and are shown under the heading 'variable costs' |
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52 Other direct costs |
Original IRIS chart code |
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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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Page 7 of 79 |
Group 21 COST OF SALES: accounts 17 to 83 |
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Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
65/13 Amort of development costs-allowable
65/14 Amort of computer software-allowable
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66 Depreciation of tangible fixed assets |
118 |
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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).
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 milk quota - 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 - disallowed 71 Impairment losses for tangible fixed assets |
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Group 21 COST OF SALES: accounts 17 to 83
Page 8 of 79
Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
Group 33 Exceptional items: account 72 to 72
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For businesses using the statutory profit and loss account format 2 (PL2).
Exceptional items note 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).
accounts 78 to 82 are totalled and included within the heading “Changes in stock of finished goods and work in |
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73 Closing valuation |
Original IRIS chart code 130 134 |
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Group 951 Closing stock – variable costs: account 82 to 82
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Postings made to account 82 are shown under the heading 'variable costs'. |
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82 No description |
Original IRIS chart code |
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Group 35 Gain/Loss on Revaluation of Assets: Account 83
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Posting (Debit/Credit) to Group 35 - account 83 (Current and/or Last Year) should be included within the total "Cost |
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83 Gain/loss on revaluation of assets |
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Group 952 SCHEME INCOME: account 85 to 86 |
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Postings made to account 85 and sub accounts on 86 are shown on the Trading profit and loss account (TPF). |
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Page 9 of 79 |
Group 952 SCHEME INCOME: account 85 to 86 |
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Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
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Note Postings are not expected to be made to specific enterprise IDs |
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85 Single Payment |
Original IRIS chart code |
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Group 41 OTHER OPERATING INCOME: accounts 88 to 104 |
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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 descriptions of accounts 88 to 103 are used in the Trading profit and loss account (TPF) under the heading 'Other Business Tax The balance on account 89 is:
If the company has a long accounting period the posting date attached to the posting will determine the CTAP in which |
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88 Discounts received |
Original IRIS chart code |
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Group 42 Government grants: account 96 to 96 |
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Postings made to account code 96 are shown under the heading 'other income' on the Trading profit and loss account |
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96 Government grants |
Original IRIS chart code |
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Group 43 Exchange gains: account 97 to 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 Postings made to account code 97 are shown under the heading 'other income' on the Trading profit and loss account |
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Original IRIS chart code 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. |
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Group 41 OTHER OPERATING INCOME: accounts 88 to 104 |
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Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
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Where profit/loss is allowable (on intangible assets purchased or created after 31 March 2002) post to sub accounts 11 |
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98 Profit on sale of intangible fixed assets 98/2 Profit on sale of milk quota - 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 |
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Group 46 Exceptional items: account 103 to 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 |
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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 |
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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")
Group 50 Gain/Loss on Revaluation of Assets: account 107
Page 11 of 79
Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
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.
Business Tax
Accounts 109 to 123 will be deducted from the operating profit/loss to arrive at the Schedule D Case I profit/loss.
Accounts 110, 112 and 114 to 118 will be treated as Franked Investment Income.
Accounts 119 to 123 are assumed to the Un-franked Investment Income.
Group 62 Income from shares in group undertakings: account 109 to 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 to 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 61 INCOME FROM INVESTMENTS: accounts 109 to 127 Page 12 of 79
Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
Group 67 Other fixed asset investments- Franked investment income: accounts 114 to 118
Original IRIS chart code
114 Other fixed asset investments - FII 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 - UnFII 139
120 No description 140
121 No description 141
122 No description 145
123 No description 146-147
Group 69 Exceptional items: account 127 to 127
Exceptional items note
See group 33 for details relating to the disclosure of Exceptional items.
127 Exceptional items
Group 81 INTEREST RECEIVABLE AND SIMILAR INCOME: accounts 130 to 145
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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 descriptions of accounts 130 to 145 are used on the Trading profit and loss account (TPF) under the heading “Other 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 81 INTEREST RECEIVABLE AND SIMILAR INCOME: accounts 130 to 145
Page 13 of 79
Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
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 953 FIXED COSTS : accounts 151 to 440
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) or under 'Expenditure' on the trading profit and loss account (TPF) which uses group 91 description.
Descriptions
The description of group 101 is used on the statutory profit and loss account (PL1)
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 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 |
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Page 14 of 79 |
Group 953 FIXED COSTS : accounts 151 to 440 |
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Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
156 / 5 No description
156 /21 Low-value assets
156/ 22 No description
156/ 23 No description
156/ 24 No description
156/ 25 No description
156/ 41 Variable lease payments
156/ 42 No description
156/ 43 No description
156/ 44 No description
156/ 45 No description
157 Hire of plant and machinery
158 Other operating leases
Group 114 Other distribution costs: accounts 159 to 171
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For businesses using the statutory profit and loss account format 2 (PL2).
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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Page 15 of 79 |
Group 953 FIXED COSTS : accounts 151 to 440 |
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Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
172/13 Amort of development costs - allowable
172/14 Amort of computer software - allowable
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173 Depreciation of tangible fixed assets |
178 |
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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 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 milk quota - disallowed 174/14 P/l on sale of computer software - allowable |
Original IRIS chart code |
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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 milk quota - disallowed |
Original IRIS chart code |
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178 Impairment losses for tangible fixed assets |
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Group 953 FIXED COSTS : accounts 151 to 440
Page 16 of 79
Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
Group 118 Exceptional items: account 179 to 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 |
Original IRIS chart code |
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Group 119 Gain/Loss on Revaluation of Assets: account 180 |
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Posting(s) (expected to be Debit) to Group 119 account 180 (Current and/or Last Year) should be included within the |
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180 Gain/loss on revaluation of assets |
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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.
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185 Directors' remuneration |
Original IRIS chart code |
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 |
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Page 17 of 79 |
Group 953 FIXED COSTS : accounts 151 to 440 |
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Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
190/ 24 No description
190/ 25 No description
190/ 41 Variable lease payments
190/ 42 No description
190/ 43 No description
190/ 44 No description
190/ 45 No description
191 Hire of plant and machinery
192 Other operating leases
Group 134 Other 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 |
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Group 135 Donations: account 206 to 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 |
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Page 18 of 79 |
Group 953 FIXED COSTS : accounts 151 to 440 |
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Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
208 Depreciation of tangible fixed assets
208/1 Depn of freehold property
208/2 Depn of short leasehold
208/3 Depn of long leasehold
208/11 Depn of improvemts to property
208/12 Depn of plant & machinery
208/13 Depn of fixtures & fittings
208/14 Depn of motor vehicles
208/15 Depn of computer equipment
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 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 milk quota - 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 milk quota - disallowed 213 Impairment losses for tangible fixed assets |
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Group 139 Exceptional items: account 214 to 214 |
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For businesses using the statutory profit and loss account format 2 (PL2). |
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Page 19 of 79 |
Group 953 FIXED COSTS : accounts 151 to 440 |
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Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
Exceptional items note See group 33 for details relating to the disclosure of Exceptional items. |
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214 Exceptional items |
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Group 140 Gain/Loss on Revaluation of Assets: account 215 |
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Posting(s) (expected to be Debit) to Group 140 account 215 (Current and/or Last Year) should be included within the |
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215 Gain/loss on revaluation of assets |
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Group 151 ADMINISTRATIVE EXPENSES: accounts 220 to 397
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 (TPF) 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 151 ADMINISTRATIVE EXPENSES: accounts 220 to 397
Page 20 of 79
Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
Group 163 Leases: accounts 225 to 227
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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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225 IFRS 16 Leases 226 Hire of plant and machinery |
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Group 164 Other establishment costs: accounts 228 to 240 |
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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 |
Group 151 ADMINISTRATIVE EXPENSES: accounts 220 to 397 Page 21 of 79
Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
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 |
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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 milk quota - disallowed 244 Profit/loss on sale of tangible fixed assets Group 151 ADMINISTRATIVE EXPENSES: accounts 220 to 397 |
Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
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 milk quota - disallowed 247 Impairment losses for tangible fixed assets |
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Group 168 Exceptional items: account 248 to 248 |
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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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248 Exceptional items |
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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 |
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, |
Group 151 ADMINISTRATIVE EXPENSES: accounts 220 to 397
Page 23 of 79
Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
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254 / 9 Directors' compensation for loss of office |
338, 344, 350, 356, 362, 368, 374, |
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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 260 Hire of plant and machinery |
Original IRIS chart code Original IRIS chart code |
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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 29 Other administrative expense accounts are required. |
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262 No description |
Original IRIS chart code Group 151 ADMINISTRATIVE EXPENSES: accounts 220 to 397 |
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Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
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276 No description |
205 |
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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).
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 to 294 |
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For businesses using the statutory profit and loss account format 2 (PL2).
Balances on Donations are shown under the heading 'Expenditure' on the Trading profit and loss account (TPF). |
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294 Donations |
Original IRIS chart code |
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Group 187 Formation costs: account 295 to 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. |
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Group 151 ADMINISTRATIVE EXPENSES: accounts 220 to 397 |
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Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
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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 to 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 Balances on Foreign exchange losses are shown under the heading 'Expenditure' on the Trading profit and loss account |
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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 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 |
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Group 151 ADMINISTRATIVE EXPENSES: accounts 220 to 397 |
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Account list for the chart ELTF: Limited company chart – Farm 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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299 Profit/loss on sale of intangible fixed assets 299/2 P/l on sale of milk quota - 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 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 milk quota - 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 |
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Group 193 Gain/Loss on Revaluation of Assets: account 305
305 Gain/loss on revaluation of assets
305/1 Gain/loss on revaluation of intangible assets
305/2 Gain/loss on revaluation of tangible assets
305/3 Gain/loss on revaluation of investments
305/4 Gain/loss on revaluation of investment property
Group 151 ADMINISTRATIVE EXPENSES: accounts 220 to 397 Page 27 of 79
Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
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 |
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Group 203 Leases: accounts 315 to 317 |
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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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315 IFRS 16 Leases 316 Hire of plant and machinery |
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Group 204 Other costs: accounts 318 to 329 |
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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 397 |
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Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
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Sub account 1-10 within account 329 can be used if more than 12 Other administrative extra 1 cost accounts are Business Tax Account 321 will be added back to the operating profit/loss to arrive at the Schedule D Case I profit/loss. |
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318 Commission paid |
Original IRIS chart code |
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Group 205 Donations: account 330 to 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 397 Page 29 of 79
Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
Group 206 Depreciation: accounts 331 to 332
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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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331 Amortisation of intangible fixed assets |
Original IRIS chart code |
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332 Depreciation of tangible fixed assets |
263 |
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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 milk quota - disallowed 334 Profit/loss on sale of tangible fixed assets Group 151 ADMINISTRATIVE EXPENSES: accounts 220 to 397 |
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Account list for the chart ELTF: Limited company chart – Farm 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 milk quota - disallowed 337 Impairment losses for tangible fixed assets |
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Group 209 Exceptional items: account 338 to 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 |
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Group 210 Gain/Loss on Revaluation of Assets: account 339
339 Gain/loss on revaluation of assets
339/1 Gain/loss on revaluation of intangible assets
339/2 Gain/loss on revaluation of tangible assets
339/3 Gain/loss on revaluation of investments
339/4 Gain/loss on revaluation of investment property
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
346 Social security
347 Pensions
Group 151 ADMINISTRATIVE EXPENSES: accounts 220 to 397
Page 31 of 79
Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
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 Note |
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Group 151 ADMINISTRATIVE EXPENSES: accounts 220 to 397 |
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Account list for the chart ELTF: Limited company chart – Farm 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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365 Amortisation of intangible fixed assets 365/2 Amort of milk quota - disallowed 366 Depreciation of tangible fixed assets |
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Group 226 Profit/loss on sale of assets: accounts 367 to 369 |
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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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367 Profit/loss on sale of intangible fixed assets 367/2 P/l on sale of milk quota - 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).
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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Group 151 ADMINISTRATIVE EXPENSES: accounts 220 to 397 |
Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
Where impairment loss is allowable (on intangible assets purchased or created after 31 March 2002) post to sub accounts 11 to 14. Where impairment loss is disallowable post to the main account or sub accounts 1 to 4.
370 Impairment losses for intangible fixed assets
370/1 Impairment losses for goodwill - disallowed
370/2 Impairment losses for milk quota - disallowed
370/3 Impairment losses for development costs - disallowed
370/4 Impairment losses for computer software - disallowed
370/11 Impairment losses for goodwill - allowable
370/12 Impairment losses for milk quota - allowable
370/13 Impairment losses for on development costs - allowable
370/14 Impairment losses for computer software-allowable
371 Impairment losses for tangible fixed assets
Group 151 ADMINISTRATIVE EXPENSES: accounts 220 to 397 Page 34 of 79
Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
Group 228 Exceptional items: account 372 to 372
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, accounts 372 are totalled and included within the heading “Other external charges”.
For periods starting on or after 1.1.16 or where early adoption has been selected, accounts 372 are totalled and included within the heading “Other external expenses”.
Exceptional items note
See group 33 for details relating to the disclosure of Exceptional items
372 Exceptional items
Group 229 Gain/Loss on Revaluation of Assets: account 373
373 Gain/loss on revaluation of assets
373/1 Gain/loss on revaluation of intangible assets
373/2 Gain/loss on revaluation of tangible assets
373/3 Gain/loss on revaluation of investments
373/4 Gain/loss on revaluation of investment property
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 to 388
388 Directors' remuneration
388 / 1 Directors' salaries
388 / 2 Directors' fees
388 / 3 Directors' bonuses
388 / 4 Directors' commission
388 / 5 Directors' social security
388 / 6 Directors' pension contributions to defined benefit schemes
388 / 7 Directors' pension contributions to money purchase schemes
388 / 8 Directors' pensions paid
388 / 9 Directors' compensation for loss of office
Group 263 Depreciation: accounts 389 to 390
Depreciation for each asset should be posted to the relevant sub accounts within this group and NOT the main account.
For businesses using the statutory profit and loss account format 2 (PL2).
Accounts 389 to 390 are totalled and included within the heading “Depreciation”.
Operating profit/loss note
Depreciation for disclosure in the operating profit note is taken from the balance sheet codes in group 411.
Group 151 ADMINISTRATIVE EXPENSES: accounts 220 to 397 Page 35 of 79
Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
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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. Where amortisation is allowable (on intangible assets purchased or created after 31 March 2002) post to sub accounts |
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389 Amortisation of intangible fixed assets 389/2 Amort of milk quota - disallowed |
Original IRIS chart code 323 |
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390 Depreciation of tangible fixed assets |
315 |
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Group 264 Profit/loss on sale of assets: accounts 391 to 393 |
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Profit/loss on sale of each asset should be posted to the relevant sub accounts within this group and NOT the main For businesses using the statutory profit and loss account format 2 (PL2).
Operating profit/loss note Description The extended descriptions of accounts in this group are used on the trading profit and loss account (TPF). 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 |
Original IRIS chart code 333 |
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Group 151 ADMINISTRATIVE EXPENSES: accounts 220 to 397 |
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Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
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391/3 391/11 |
P/l on sale of development costs - disallowed |
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392 Profit/loss on sale of tangible fixed assets |
325 |
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393 Profit/loss on sale of fixed asset investments
393 / 1 – 5 No description
Group 265 Impairment losses: accounts 394 to 395
Impairment losses 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).
Accounts 394 to 395 are totalled and included within the heading “Depreciation”.
Description
Group 265 description is used as the heading and the extended description of accounts in this group are used on the trading profit and loss account (TPF)
If you change a description within this group then the corresponding descriptions of assets in other groups will need to be changed as well.
Business Tax
These accounts will be added back to the operating profit/loss to arrive at the Schedule D Case I profit/loss.
Where impairment losses are allowable (on intangible assets purchased or created after 31 March 2002) post to sub accounts 11 to 14. Where impairment losses are disallowable post to the main account or sub accounts 1 to 4.
394 Impairment losses for intangible fixed assets
394/1 Impairment losses for goodwill-disallowed
394/2 Impairment losses for milk quota - disallowed
394/3 Impairment losses for development costs - disallowed
394/4 Impairment losses for computer software - disallowed
394/11 Impairment losses for goodwill - allowable
394/12 Impairment losses for milk quota - 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 151 ADMINISTRATIVE EXPENSES: accounts 220 to 397 Page 37 of 79
Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
Group 266 Exceptional items: account 396 to 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 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
397/1 Gain/loss on revaluation of intangible assets
397/2 Gain/loss on revaluation of tangible assets
397/3 Gain/loss on revaluation of investments
397/4 Gain/loss on revaluation of investment property
Group 271 EXCEPTIONAL ITEMS: accounts 400 to 405
Items posted to group 271 will be listed individually on the face of the statutory profit and loss account (PL1 and PL2) after Operating profit.
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) and in the Trading profit and loss account (TPF) 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 milk quota - disallowed |
418-422 |
Group 271 EXCEPTIONAL ITEMS: accounts 400 to 405
Page 38 of 79
Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
402/14 P/l on sale of computer software - allowable
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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
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The total of group 281 will be shown on the statutory profit and loss accounts (PL1 and PL2) and the items within the 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 Descriptions The description of group 281 is used on the statutory profit and loss accounts (PL1 and PL2) and as a note heading in Business Tax These accounts will be added back to the operating profit/loss to arrive at the Schedule D Case I profit/loss. |
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406 Amounts written off investments |
Original IRIS chart code |
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408 Joint ventures/associates amounts written off investments |
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Group 282 GAINS/LOSS ON REVALUATION OF ASSETS : account 410 |
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Posting (Debit/Credit) to Group 282 - account 410 (Current and/or Last Year) should be included as a NEW line item Description Where postings exist to account 410 (main account) the description of the new line item should be taken from the Where postings do NOT exist to account 410 (main account) BUT exist within multiple sub-accounts (1-4) the Where postings do NOT exist to account 410 (main account) and ONLY exist to 1 sub-account (1,2,3 or 4) the |
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410 Gain/loss on revaluation of assets Group 281 AMOUNTS WRITTEN OFF INVESTMENTS: accounts 406 to 408 Page 39 of 79 |
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Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
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)
Group 291 INTEREST PAYABLE AND SIMILAR CHARGES: accounts 413 to 436
A total for group 291 is shown as Interest payable and similar charges on the statutory profit and loss accounts (PL1 and PL2).
Interest payable and similar charges 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 291 is used on the statutory profit and loss accounts (PL1 and PL2) and as a note heading in the Notes to the financial statements.
Group 292 Interest payable - Schedule D1: accounts 413 to 420
Original IRIS chart code
413 Bank interest 290
414 Bank loan interest 291
415 No description 292
416 No description 293
417 No description 294
418 Mortgage 295
419 Loan 296
420 No description 297-304
Group 290 INTEREST PAYABLE AND SIMILAR EXPENSES: accounts 413 to 437
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Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
Group 293 Interest payable relating to non-trade loans: accounts 421 to 425
Business Tax
These accounts will be deducted from the operating profit/loss to arrive at the Schedule D Case I profit/loss. These balances will be included in the Profits and Gains from Non-Trading Loan Relationships on the corporation tax computation as deficits.
421 Interest payable - non trade loans
422 No description
423 No description
424 No description
425 No description
Group 294 HP and finance lease charges: accounts 426 to 430
Original IRIS chart code
426 Hire purchase 305
427 Leasing 306
428 No description 307
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 to 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 expenses : account 437
Postings should be made to the sub accounts and NOT to the main account.
437 Joint ventures/Associates interest payable and similar expenses
437/1 Joint venture
437/2 Associate
Page 41 of 79
Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
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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Group 311 TAXATION : accounts 442 to 455 |
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All items within group 311 will be added together and disclosed as Tax on profit on the statutory profit and loss account 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 to 455 |
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Exceptional items note: See group 33 for details relating to the disclosure of Exceptional items. |
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455 Exceptional items
Group 301 FRS17 - OTHER FINANCE INCOME/COSTS: accounts 438 to 440
Page 42 of 79
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Group 320 NON – CONTROLLING INTERESTS – Group Accounts : accounts 456 to 457
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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 |
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456 Non – controlling interest – equity |
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Group 321 MINORITY INTERESTS – Group Accounts : accounts 456 to 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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Group 351 EXTRAORDINARY ITEMS : accounts 460 to 463 |
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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 to 460 460 Extraordinary items |
Original IRIS chart code |
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Group 355 Tax on extraordinary items: account 461 to 461
Original IRIS chart code
461 Tax on extraordinary items 450-453
Group 358 Minority interest in extraordinary items : account 462 to 463
462 Minority interest in extraordinary items
463 No description
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 to 457
Page 43 of 79
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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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Group 381 PRIOR YEAR ADJUSTMENT: account 475 to 475 |
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The amount posted to this group will appear in the Statement of recognised gains and losses and as a line in the Prior year adjustment note A freeform note will be automatically triggered by postings to this group. Remember If any amount is posted to the Prior year adjustment account then the figures for the comparative year should be Descriptions The description of group 381 is used as a note heading in the Notes to the financial statements and also as a narrative |
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Original IRIS chart code 475 Prior year adjustment 930-934 |
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Group 391 DIRECTORS' BENEFITS IN KIND: account 499 to 499 |
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This is a 'non contributing' trial balance entry. An option will appear when posting to this account asking which director the 'benefit in kind' is for. |
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499 |
Directors' benefits in kind |
Original IRIS chart code |
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Group 371 DIVIDENDS : accounts 471 to 473
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Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
Balance Sheet Accounts
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: accounts 502 to 504
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 |
Group 411 FIXED ASSETS : accounts 502 to 563
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All accounts within group 422 will be added together and disclosed as 'Intangible assets' on the statutory balance sheet Accounting Policies A 'goodwill' accounting policy will be generated if postings are made to sub accounts within account 502. 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 Intangible fixed asset note A table will be produced with a column for each intangible asset. Postings made to each sub account will generate a Leasing note (IFRS 16) A note will be produced with a current year column and comparative column for intangible assets. Postings made to Small company exemptions claimed Column headings are changed to Goodwill and Other intangible assets. A client screen entry is available which can Descriptions Group 421 description is used within the Notes to the financial statements. Intangible Fixed asset table The extended account descriptions within group 421 are used as the columns headings. Please note The brought forward and charge for the year descriptions cannot be changed. |
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502 Goodwill |
Original IRIS chart code |
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Group 422 Milk Quota: accounts 505 to 505 |
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For account 505 within intangible assets the following sub accounts should be used. Do not post to the main account |
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/ 1 Cost/valuation brought forward |
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505 Milk quota |
Original IRIS chart code |
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Group 411 FIXED ASSETS : accounts 502 to 563
Page 46 of 79
Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
Group 430 Tangible fixed assets: accounts 512 to 526
Group 432 Tangible assets: accounts 512 to 526
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 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 |
Group 411 FIXED ASSETS : accounts 502 to 563
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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
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 '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
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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 Descriptions The description of group 441 is used as the column heading in the fixed asset table when the small companies |
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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 411 FIXED ASSETS : accounts 502 to 563 |
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Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
526 Computer equipment 542-547, 572-577
Group 411 FIXED ASSETS : accounts 502 to 563
Page 49 of 79
Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
Group 460 Fixed asset investments: accounts 542 to 561
Group 462 Investments: accounts 542 to 561
For each account shown within Fixed asset investments the following sub accounts should be used. Do NOT post to the main account only as this will not be picked up on the fixed asset investment table.
The exception to this is accounts 558 – see later notes.
Investments 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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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 411 FIXED ASSETS : accounts 502 to 563
Page 50 of 79
Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
Group 463 Group undertakings: accounts 542 to 543
Group 464 Shares in group undertakings: account 542 to 542
542 Shares in group undertakings
Group 465 Loans to group undertakings: account 543 to 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 undertaking
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 469 Other: accounts 556 to 559
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Group 470 Other investments other than loans: accounts 556 to 558 556 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 |
Group 471 Other loans: account 559 to 559
559 Other loans
Group 472 Own shares: account 561to 561
561 Own shares
Group 411 FIXED ASSETS : accounts 502 to 563
Page 51 of 79
Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
Group 475 Investment property: account 563 to 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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/ 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 411 FIXED ASSETS : accounts 502 to 563
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Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
Group 954 Herd basis: accounts 565 to 566
For each account within Herd basis the following sub accounts should be used. Postings should NOT be made to the main account code.
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/ 1 Cost/valuation b/f |
/ 21 Depreciation b/f |
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All postings made to group 954 are added together and shown as herd basis on the balance sheet. Break down of the Please note The brought forward and charge for the year descriptions cannot be changed. |
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565 Dairy herd basis |
Original IRIS chart code |
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Group 481 CURRENT ASSETS: accounts 568 to 691
Group 491 Stocks: accounts 568 to 583
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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. 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 Small company exemptions claimed If claimed items in the following groups will be added together and disclosed as 'Stocks' in the notes:
If these are the only items within group 491 then there will be no note. 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 |
Group 954 Herd basis: accounts 565 to 566
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Group 494 Finished goods: accounts 574 to 575 574 Finished goods |
608 |
Group 495 Payments on account: accounts 576 to 577
576 Payments on account
577 No description
Group 496 Long term contracts: accounts 580 to 583
Group 497 Net costs less foreseeable losses: accounts 580 to 581
580 Net costs less foreseeable losses
581 No description
Group 498 Excess payments on account: account 582 to 583
582 Excess payments on account
583 No description
Group 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) listed individually split between those 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 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
Group 505 Other debtors: accounts 594 to 603
Group 481 CURRENT ASSETS: accounts 568 to 691
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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 to 610
610 Called up share capital not paid
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Group 515 Prepayments and accrued income: accounts 612 to 616 612 Prepayments and accrued income |
Original IRIS chart code |
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Group 521 Debtors: amounts falling due after one year: accounts 625 to 649 |
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Debtors note A note will show all items within this group (except group 541 linked presentation) listed individually and shown 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 521 is used on the statutory balance sheet (BL2). |
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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 481 CURRENT ASSETS: accounts 568 to 691
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641 No description
Group 530 Called up share capital not paid: account 645 to 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 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 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 481 CURRENT ASSETS: accounts 568 to 691
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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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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
All debit items within this group are totalled with balances in group 561 (Cash in hand) and in group 571 (Bank deposit accounts) and disclosed on the statutory balance sheet as Cash at bank and in hand.
All credit balances are totalled and shown on the balance sheet under Creditors amount falling due within one year and will appear in the Creditors within one year note (see more detailed notes against Creditors).
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692 Bank account no. 1 |
Original IRIS chart code |
Group 590 ITEMS SHOWN AS ASSETS OR LIABILITIES AS APPROPRIATE : account 692 to 735
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706 No description
707 No description
708 No description
709 No description
710 No description
711 No description
Group 590 ITEMS SHOWN AS ASSETS OR LIABILITIES AS APPROPRIATE : account 692 to 735
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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 Debtors/Creditors note The balances of both Debtors and Creditors on each account will be shown on the appropriate note under Description The descriptions shown on the Debtors and Creditors notes are picked up from a client data screen and NOT |
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715 Amounts owed by/to group undertakings 716 Amounts owed by/to participating interests 717 Amounts owed by/to joint ventures 718 Amounts owed by/to associates |
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Group 611 Group balances more than 1 year: accounts 719 to 722 |
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Amounts within this group should be posted to the sub accounts and NOT the main account All debit balances on sub accounts within this group will be added and shown 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 Debtors/Creditors note The balances of both Debtors and Creditors on each account will be shown on the appropriate note under Description The descriptions shown on the Debtors and Creditors notes are picked up from a client data screen and NOT |
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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 Group 590 ITEMS SHOWN AS ASSETS OR LIABILITIES AS APPROPRIATE : account 692 to 735 Page 59 of 79 |
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Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
721 / 1 – 50 No Description
722 Amounts owed by/to associates
722 / 1 – 50 No Description
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 Debtors/Creditors note The balances of both Debtors and Creditors on each account will be shown on the appropriate note under Description The descriptions shown on the Debtors and Creditors notes are picked up from a client data screen and NOT |
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723 Amounts owed by/to group undertakings 724 Amounts owed by/to participating interests 725 Amounts owed by/to participating interests 726 Amounts owed by/to participating interests |
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Group 631 Directors balances less than 1 year: accounts 727 to 728 |
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Directors' balances should be posted to the sub accounts within each account and NOT the main account. Postings to these accounts will appear under either Debtors or Creditors 'amounts falling due within one year' on the 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 each account within group 631 will appear within the Debtors/Creditors note 'Amounts falling due The total for all Directors for whom the current or loan accounts show a debit balance, will appear within the Debtors There will also be a warning message listing any debit balances at the end of the report. Additional details will need to Descriptions The descriptions on account 727 and 728 will be used in the Debtors/Creditors note under the heading “Amount falling |
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Group 590 ITEMS SHOWN AS ASSETS OR LIABILITIES AS APPROPRIATE : account 692 to 735 Page 60 of 79 |
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Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
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Additional report A report DCA can be run which will show the detail of the Directors' current accounts and DLA for Directors' loan |
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727 Directors' current accounts 727 / 2 Capital introduced 727 / 3 No description 727 / 4 No description 727 / 5 No description 727 / 21 Drawings 727 / 22 No description 727 / 23 No description 727 / 24 No description 727 / 25 No description 728 Directors' loan accounts 728 / 2 Capital introduced |
Original IRIS chart code 771, 781, 791, 801, 811, 821, 759, 760, 761, 762, 763, 764, |
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Group 641 Directors balances more than 1 year: accounts 730 to 730 |
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Directors' balances should be posted to the sub accounts within each account and NOT the main account. Postings to these accounts will appear under either 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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Group 590 ITEMS SHOWN AS ASSETS OR LIABILITIES AS APPROPRIATE : account 692 to 735 Page 61 of 79 |
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Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
730 Directors' loan accounts more 1yr
730 / 1 Balance brought forward
730 / 2 Capital introduced
730 / 3 No description
730 / 4 No description
730 / 5 No description
730 / 21 Drawings
730 / 22 No description
730 / 23 No description
730 / 24 No description
730 / 25 No description
Group 648 VAT: account 735 to 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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Group 650 CREDITORS: accounts 736 to 836 |
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The total of amounts in group 650 will be shown on the statutory balance sheet (BL2) as Creditors either To refer to convertible debt on the balance sheet there is a tick box within the data screens. If a company's Creditors note A note will show all items within this group listed individually split between those Creditors falling due within Descriptions The description of group 650 will be used on the balance sheet (BL2). |
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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 Small company exemptions claimed The note will show items within group 652 added together and disclosed as Trade Creditors, group 655 and 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 |
Original IRIS chart code |
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Page 62 of 79 |
Group 650 CREDITORS: accounts 736 to 836 |
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Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
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737 Trade creditors |
656 |
744 Bills of exchange payable
Group 654 Taxation and social security: accounts 747 to 761
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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: account 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 |
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764 Proposed dividends |
Original IRIS chart code 679 |
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Group 662 Other creditors: accounts 767 to 781 767 Other creditors |
Original IRIS chart code 658 660 |
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Group 664 Accruals and deferred income: accounts 785 to 789 785 Accruals and deferred income |
Original IRIS chart code 671 |
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Group 650 CREDITORS: accounts 736 to 836
Page 63 of 79
Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
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
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 650 CREDITORS: accounts 736 to 836
Page 64 of 79
Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
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 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 701 LOANS: accounts 839 to 898 |
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The total of amounts in group 701 will be shown on the statutory balance sheet (BL2) as Creditors either falling due Creditors note A total figure for each of the 3 areas Debentures, Bank loans and Other loans, is shown within the Creditors note, split Small companies following the FRSSE The Creditors note will be further split under the headings 'Amounts falling due in more than 5 years' – 'repayable Loans note A note will give a complete breakdown of all items within this group in accordance with the disclosure requirements of Small companies following the FRSSE There will be no loans note. Descriptions The note heading is taken from Group 701 description. |
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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 701 LOANS: accounts 839 to 898
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Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
Group 720 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 |
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 701 LOANS: accounts 839 to 898
Page 66 of 79
Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
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 |
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Group 771 Preference shares: accounts 874 to 874 |
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Group 772 Preference shares-less than 1 year: accounts 874 to 874 874 Preference shares- less 1yr |
Original IRIS chart code |
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Group 733 Other loans - 1-2 years: accounts 875 to 880 875 Other loans – 1-2 years |
Original IRIS chart code |
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Group 773 Preference shares-1-2 years: accounts 880 to 880 880 Preference shares- 1-2 years |
Original IRIS chart code |
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Group 734 Other loans - 2-5 years: accounts 881 to 886 881 Other loans – 2-5 years |
Original IRIS chart code |
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Group 774 Preference shares- 2-5 years: accounts 886 to 886 886 Preference shares 2-5 years |
Original IRIS chart code |
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Group 735 Other loans over 5 years by instalments: accounts 887 to 892 887 Other loans - > 5years by instalments |
Original IRIS chart code |
Group 701 LOANS: accounts 839 to 898
Page 67 of 79
Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
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888 No description |
990 |
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.
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 |
Group 741 HIRE PURCHASE AND FINANCE LEASE CONTRACTS / IFRS 16 Leases: accounts 909 to 920
Page 68 of 79
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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 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 760 PROVISIONS FOR LIABILITIES: accounts 931 to 946
Page 69 of 79
Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
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 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 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 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 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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942 Other provisions |
Original IRIS chart code |
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Group 781 ACCRUALS AND DEFERRED INCOME: accounts 951 to 956 |
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Use this group to if you wish the Accruals and deferred income to appear on the face of the statutory balance sheet Accruals and deferred income note The accounts within this group will be shown separately in this note. |
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Group 781 ACCRUALS AND DEFERRED INCOME: accounts 951 to 956 Page 70 of 79 |
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Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
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If groups 664 or 684 are used no note will be produced. Small companies claiming small companies regime The Accruals and deferred income note will not be produced. There is an option to force this note in client data screens. Description The descriptions of accounts in this group are used individually in the Accruals and Deferred Income note. |
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951 Accruals and deferred income |
Original IRIS chart code |
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952 Deferred government grants |
891, 892, 893, 894 |
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Group 791 EMPLOYEE BENEFIT OBLIGATIONS : accounts 957 to 961 |
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Postings should be made to sub accounts for accounts within this group. The total amount for these codes should equal the amount posted to the total of the relevant codes on the For account periods beginning on or after 6.4.07 account 957 should be used. Small companies claiming small companies regime The Employee benefit obligations note will not be produced. There is an option to force this note in client data |
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Group 791 Pension Asset : accounts 957 to 959
957 Defined benefit obligation
957 / 1 Obligation - opening balance
957 / 2 Obligation - current service cost
957 / 3 Obligation - past service cost
957 / 4 Obligation - contributions by employer
957 / 5 Obligation - contribution by scheme participants
957 / 6 Obligation - interest cost
957 / 7 Obligation - no description
957 / 8 Obligation - actuarial losses/(gains)
957 / 9 Obligation - benefits paid
957 / 10 Obligation - exchange differences on foreign plans
957 / 11 Obligation - business combination
957 / 12 Obligation - curtailments
957 / 13 Obligation - settlements
957 / 14 Obligation - no description
957 / 15 Obligation - no description
957 / 21 Assets - fair value of scheme assets
957 / 22 - 23 Assets - no description
957 / 24 Assets - contributions by employer
957 / 25 Assets - contributions by scheme participants
957 / 26 Assets - no description
957 / 27 Assets - expected return
957 / 28 Assets - actuarial gains(losses)
957 / 29 Assets - benefits paid
957 / 30 Assets – exchange differences on foreign plans
957 / 31 Assets – business combinations
957 / 32 Assets – curtailments
957 / 33 Assets – settlements
957 / 34 - 35 Assets – no description
957 / 41 Other – past service cost not recognised
957 / 42 - 45 Other – no description
Group 791 EMPLOYEE BENEFIT OBLIGATIONS : accounts 957 to 961
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Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
959 Deferred tax liability
Note
Account code 958 has been replaced with account code 957for account periods beginning on or after 6.4.07
Account code 958 for account periods starting before 6.4.07
958 Pension surplus/deficit
958 / 1 Brought forward
958 / 2 Current service cost
958 / 3 Contributions
958 / 4 Past service costs
958 / 5 Other finance income
958 / 6 Actuarial gain
958 / 7 Previously unrecognised surplus deducted from past service
958 / 8 Gains and losses on any settlements or curtailments
958 / 9 Previously unrecognised surplus deducted from the settlement/ curtailment
losses
Group 792 Retirement Healthcare Benefits : accounts 960 to 961
960 Defined benefit obligation
960 Defined benefit obligation
960 / 1 Obligation - opening balance
960 / 2 Obligation - current service cost
960 / 3 Obligation – past service cost
960 / 4 Obligation - Contributions by employer
960 / 5 Obligation - Contributions by scheme participants
960 / 6 Obligation – interest cost
960 / 7 Obligation – no description
960 / 8 Obligation – Actuarial losses/(gains)
960 / 9 Obligation – benefits paid
960 / 10 Obligation – exchange differences on foreign plans
960 / 11 Obligation – business combinations
960 / 12 Obligation – curtailments
960 / 13 Obligation – settlements
960 / 14 - 15 Obligation – no description
960 / 21 Assets - fair value of scheme assets
960 / 22 - 23 Assets - no description
960 / 24 Assets - contribution by employer
960 / 25 Assets - contributions by scheme participants
960 / 26 Assets – no description
960 / 27 Assets – expected return
960 / 28 Assets – actuarial gains/(losses)
960 / 29 Assets – benefits paid
960 / 30 Assets – exchange differences on foreign plans
960 / 31 Assets – business combinations
960 / 32 Assets – curtailments
960 / 33 Assets – settlements
960 / 34 - 35 Assets – no description
960 / 41 Other – past service cost not recognised
960 / 42 - 45 Other – no description
961 Deferred tax asset
Group 801 CALLED UP SHARE CAPITAL : account 966
Postings should be made to sub accounts within this group.
Called up share capital note
Postings within this group will be shown as 'allotted and issued' and 'allotted, issued and fully paid'. Share capital details are picked up from the client data screens or share register.
Group 801 CALLED UP SHARE CAPITAL : account 966 Page 72 of 79
Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
Small companies claiming small companies regime
The Called up share capital note will not be produced. There is an option to override this in client data screens.
Descriptions
The description of group 801 is used on the statutory (BL2) and non statutory (BL3) balance sheets and as a note heading within the Notes to the financial statements.
The sub account descriptions are used to describe the issued share capital where this differs from the authorised.
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966 Called up share capital |
Original IRIS chart code 911 |
Group 802 Statement of changes in equity (SoCiE) Share capital: account
967
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Postings to this account to sub accounts within this group Statement of changes in equity (SoCIE) Account 967, it is specifically for the purpose of identifying movement in share capital during the year which needs to be If the amount posted to 967 does not agree with the movement on account 966 current/last (or last/year before last), Descriptions The description of the sub account is used on the SoCIE. |
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967 Movement in share cap – NON TB |
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Group 811 RESERVES : accounts 968 to 974 |
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The reserves within this group (balances on accounts 968 to 974) are listed individually on the face of the statutory Prior year adjustments – see account 475 Statement of changes in equity (SoCIE) Reserves note A table will be produced giving a separate column for each reserve and each movement will be listed individually. Small companies claiming small companies regime |
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Group 802 Statement of changes in equity (SoCiE) Share capital: account 967 Page 73 of 79 |
Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
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 74 of 79 |
Original IRIS chart code 925 Original IRIS chart code 921 Group 811 RESERVES : accounts 968 to 974 |
Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
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969/ 44 No description |
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 75 of 79 |
Group 811 RESERVES : accounts 968 to 974 |
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Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
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971/ 46 No description |
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 76 of 79 |
Group 811 RESERVES : accounts 968 to 974 |
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973 / 48 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
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
Group 830 NON-CONTROLLING INTERESTS – Group accounts : accounts 983 to 984
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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
999 Do Not Use
Group 830 NON-CONTROLLING INTERESTS – Group accounts : accounts 983 to 984
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Account list for the chart ELTF: Limited company chart – Farm 03/10/2019
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