1 Sales
2 Contracts
3 No description
4 No description
5 /1-25 No description

Self assessment mapping
3.29 – Sales/business income
3.29 – Sales/business income
3.29 – Sales/business income
3.29 – Sales/business income
3.29 – Sales/business income

Sub accounts 1-50 within account 10 can be used if more than 3 produce sales accounts are required. These sub
accounts will be displayed separately where appropriate. Postings are expected to be made to appropriate enterprises
when enterprise accounts are required.

TFS

Shows a breakdown of the turnover section between livestock sales (1-6) and produce sales (7-10) for individual
enterprises.

7 No description
8 No description
9 No description
10 / 1-50 No description

Original IRIS chart code
7
8
9
10-11,17-21,27-41

Group 21 COST OF SALES : accounts 17 to 83

All accounts within group 21 will be added together and disclosed as Cost of sales on the statutory profit and loss
account (PL1).

Descriptions

The description of group 21 is used on the statutory profit and loss account (PL1) and non statutory profit and loss
account (TP1).
The descriptions of accounts 17 to 82 are used on the non statutory profit and loss account (TP1) under the heading
“Cost of sales”.

For businesses using the statutory profit and loss account format 2 (PL2).

• accounts 17 to 21 are totalled and included within the heading “Raw materials and consumables”.

• accounts 22 to 26 are totalled and included within the heading “Changes in stocks of finished goods and

  work in progress”.

17 Opening valuation
18 Opening stock
19 Opening raw materials
20 No description
21 No description
22 No description
23 Opening work in progress
24 No description
25 Opening finished goods

Self assessment mapping
3.46 – Cost of sales
3.46 – Cost of sales
3.46 – Cost of sales
3.46 – Cost of sales
3.46 – Cost of sales
3.46 – Cost of sales
3.46 – Cost of sales
3.46 – Cost of sales
3.46 – Cost of sales

Group 950 Opening stock – variable cost: account 26 to 26

Descriptions
Postings to account 26 will appear under the heading 'variable cost' on trading profit and loss account (TPF) when
enterprise accounts are produced.

26 No description

Group 23 Purchases : accounts 27 to 39

For businesses using the statutory profit and loss account format 2 (PL2).

• accounts 27 to 36/1-50 are totalled and included within the heading “Raw materials and consumables”.

Sub account 1-50 within account 36 can be used if more than 9 purchase accounts are required. These sub accounts
will be displayed separately where appropriate on the non-statutory profit and loss accounts (TP1).

27 Purchases
28 No description
29 No description

Self assessment mapping
3.46 – Cost of sales
3.46 – Cost of sales
3.46 – Cost of sales

Page 3 of 61

Group 21 COST OF SALES : accounts 17 to 83

30 No description
31 No description
32 No description
33 No description
34 No description

3.46 – Cost of sales
3.46 – Cost of sales
3.46 – Cost of sales
3.46 – Cost of sales
3.46 – Cost of sales

Sub accounts on 36 can be used if more than 8 purchase accounts are required.

Descriptions
Descriptions are taken from the individual sub accounts on 36

36 / 1-50 No description

Group 24 Own work capitalised : accounts 37 to 39

For businesses using the statutory profit and loss account format 2 (PL2).

• accounts 37 to 39 are totalled and included within the heading “Own work capitalised”.

Descriptions

The description of group 24 is used on the statutory profit and loss account format 2 (PL2).

37 Own work capitalised
38 No description
39 No description

Self assessment mapping
3.46 – Cost of sales
3.46 – Cost of sales
3.46 – Cost of sales

Staff 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 44 to 46 are totalled and included within the heading “Staff costs”.

Employee information note

The total amounts from accounts within groups 26,112,132,162,182,202 and 222 will appear in the employees
information note. These will be totalled and shown as:

• Wages and salaries

• Social security costs

• Other pension costs

The balance on accounts within group 397 will also be included within these totals.

Please note

These headings can not be changed.

Additional information relating to the numbers of employees will be taken from a client data screen. There is also an
option for additional freeform text.

Information in relation to members note

Members' remuneration is shown under the headings 'Remuneration paid under employment contract' (Group 397) and
'Other payments' (Group 398).
The average number of members will be shown within this note and if profit exceeds £200,000 then the 'Amount of profit
attributable to the member with the largest entitlement' will also be shown.

Accounting policy

A Pension accounting policy will be triggered by any postings to the pension accounts in the above groups. This can be
tailored via a client data screen.

Please note

No disclosures are shown within the operating profit note for members' remuneration.

Members' disclosures

When making postings to the members' accounts a specific member should be nominated. A list will appear of the
members that are in office during the year. If separate details are not required it is possible to allocate to the unspecified
member's account.

Descriptions

The description of group 26 is used on the statutory profit and loss account format 2 (PL2).

44 Wages
44/1 Wages
44/2 Wife's wages
44/3 No description
44/4 No description
44/5 No description

Self assessment mapping
3.48 – Other direct costs
3.48 – Other direct costs
3.48 – Other direct costs
3.48 – Other direct costs
3.48 – Other direct costs
3.48 – Other direct costs

45 Social security
46 Pensions

3.48 – Other direct costs
3.48 – Other direct costs

Group 28 Operating leases : accounts 50 to 51

For businesses using the statutory profit and loss account format 2 (PL2)

• accounts 50 and 51 are totalled and included within the heading “Other external charges”.

Operating profit/loss note

Page 5 of 61

Group 21 COST OF SALES : accounts 17 to 83

Totals for Hire of plant and machinery and Other operating leases will be disclosed in the operating profit/loss note.
These balances will come from groups 28,113,133,163,183,203 and 223.

Small LLP's following the FRSSE

There will be no disclosure of Operating leases.

50 Hire of plant and machinery
51 Other operating leases

Self assessment mapping
3.48 – Other direct costs
3.48 – Other direct costs

Group 29 Other direct costs : accounts 52 to 64

For businesses using the statutory profit and loss account format 2 (PL2)

• accounts 52 to 64 are totalled and included within the heading “Other external charges”.

52 Other direct costs
53 Sub contractors
54 No description
55 No description
56 No description
57 No description
58 No description
59 No description
60 No description
61 No description
62 No description
63 No description
64 / 1-25 No description

Self assessment mapping
3.48 – Other direct costs
3.47 – Construction ind.
3.48 – Other direct costs
3.48 – Other direct costs
3.48 – Other direct costs
3.48 – Other direct costs
3.48 – Other direct costs
3.48 – Other direct costs
3.48 – Other direct costs
3.48 – Other direct costs
3.48 – Other direct costs
3.48 – Other direct costs
3.48 – Other direct costs

Group 30 Depreciation : accounts 65 to 66

For businesses using the statutory profit and loss account format 2 (PL2).

• accounts 65 to 66 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.

Notes

Postings should be made to the sub accounts within this group if a breakdown of the depreciation amounts is required
on the detailed profit and loss account and to the main account if no breakdown is required.

65 Amortisation of intangible fixed assets

65/1 Amortisation of goodwill

65/2 Amort of patents & licences

65/3 Amort of development costs

65/4 Amort of computer software

66 Depreciation of tangible fixed assets

66/1 Depn of freehold property

66/2 Depn of short leasehold

66/3 Depn of long leasehold

66/11 Depn of improvemts to property

66/12 Depn of plant & machinery

Self assessment mapping
3.32 – Other direct costs disallowed
3.48 – Other direct costs
3.32 – Other direct costs disallowed
3.48 – Other direct costs
3.32 – Other direct costs disallowed
3.48 – Other direct costs
3.32 – Other direct costs disallowed
3.48 – Other direct costs
3.32 – Other direct costs disallowed
3.48 – Other direct costs
3.32 – Other direct costs disallowed
3.48 – Other direct costs
3.32 – Other direct costs disallowed
3.48 – Other direct costs
3.32 – Other direct costs disallowed
3.48 – Other direct costs
3.32 – Other direct costs disallowed
3.48 – Other direct costs
3.32 – Other direct costs disallowed
3.48 – Other direct costs
3.32 – Other direct costs disallowed
3.48 – Other direct costs

Page 6 of 61

Group 21 COST OF SALES : accounts 17 to 83

66/13 Depn of fixtures & fittings

66/14 Depn of motor vehicles

66/15 Depn of computer equipment

3.32 – Other direct costs disallowed
3.48 – Other direct costs
3.32 – Other direct costs disallowed
3.48 – Other direct costs
3.32 – Other direct costs disallowed
3.48 – Other direct costs

Group 31 Profit/loss on sale of assets : accounts 67 to 69

For businesses using the statutory profit and loss account format 2 (PL2).

• accounts 67 to 69 are totalled and included within the heading “Depreciation”.

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
groups 31,44,116,137,166,190,207,226 and 264.

67 Profit/loss on sale of intangible fixed assets
68 Profit/loss on sale of tangible fixed assets
69 Profit/loss on sale of fixed asset investments

Self assessment mapping
3.62 - Depreciation
3.62 – Depreciation
3.62 - Depreciation

Group 32 Impairment losses : accounts 70 to 71

For businesses using the statutory profit and loss account format 2 (PL2).

• accounts 70 and 71 are totalled and included within the heading “Depreciation”.

70 Impairment losses for intangible fixed assets

71 Impairment losses for tangible fixed assets

Self assessment mapping
3.32 – Other direct costs disallowed
3.48 – Other direct costs
3.32 – Other direct costs disallowed
3.48 – Other direct costs

Group 33 Exceptional items : account 72

For businesses using the statutory profit and loss account format 2 (PL2).

• account 72 is included within the heading “Other external charges”.

Exceptional items note

An optional Exceptional items note is available via a client data screen freeform note.

72 Exceptional items

Self assessment mapping
3.46 – Cost of sales

Group 34 Closing stock : accounts 73 to 81

For businesses using the statutory profit and loss account format 2 (PL2).

• accounts 73 to 77 are totalled and included within the heading “Raw materials and consumables”.

• accounts 78 to 81 are totalled and included within the heading “Changes in stock of finished goods and work

  in progress”.

73 Closing valuation
74 Closing stock
75 Closing raw materials
76 No description
77 No description
78 No description
79 Closing work in progress
80 No description
81 Closing finished goods

Self assessment mapping
3.46 – Cost of sales
3.46 – Cost of sales
3.46 – Cost of sales
3.46 – Cost of sales
3.46 – Cost of sales
3.46 – Cost of sales
3.46 – Cost of sales
3.46 – Cost of sales
3.46 – Cost of sales

Posting (Debit/Credit) to Group 35 - account 83 (Current and/or Last Year) should be included within the total "Cost
Of Sales" (group 21)

83 Gain/loss on revaluation of assets
83/1 Gain/loss on revaluation of intangible assets
83/2 Gain/loss on revaluation of tangible assets
83/3 Gain/loss on revaluation of investments
83/4 Gain/loss on revaluation of investment property

Group 952 SCHEME INCOME: account 85 to 86

Postings made to account 85 and sub accounts on 86 are shown on the Trading profit and loss account (TPF).
The balances on these accounts are deducted from the total enterprise gross margin to arrive at the total gross
margin.

Note

Postings are not expected to be made to specific enterprise IDs

85 Single Payment
86 ERDP schemes
86 / 1-25 No description

Group 41 OTHER OPERATING INCOME : accounts 88 to 104

All accounts within group 41 will be added together and disclosed as Other operating income on the statutory profit and
loss account. (PL1 and PL2).

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
freeform or can list all items posted within this group individually.
This note will only be produced if postings have been made to accounts within this group.

Descriptions

The description of group 41 is used on the statutory profit and loss accounts (PL1 and PL2) and as the note heading if
one is produced.
The descriptions of accounts 88 to 103 are used in the non statutory profit and loss account (TP1) under the heading
“Other Income”.

88 Discounts received
89 Rents received

90 Sundry receipts
91 No description
92 No description
93 No description
94 No description
95 No description

Self assessment mapping
3.50 – Other income/profits
3.50 – Other income/profits
3.71 – Deductions from net profit
3.50 – Other income/profits
3.50 – Other income/profits
3.50 – Other income/profits
3.50 – Other income/profits
3.50 – Other income/profits
3.50 – Other income/profits

Group 42 Government grants : account 96

96 Government grants

Self assessment mapping
3.50 – Other income/profits

Page 8 of 61

Group 952 SCHEME INCOME: account 85 to 86

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 in groups 43 and 188 and the heading is fixed.

Self assessment mapping

97 Exchange gains 3.50 – Other income/profits

Group 44 Profit on sale of fixed assets : accounts 98 to 100

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
groups 31,44,116,137,166,190,207,226 and 264.

 98 Profit on sale of intangible fixed assets
 99 Profit on sale of tangible fixed assets
 100 Profit on sale of fixed asset investment

Self assessment mapping
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation

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.
This note will show under the heading “Income from investments.”

Description

Group description used in PL1 and PL2.

109 Shares in group undertakings

Self assessment mapping
3.50 – Other income/profits
3.71 – Deductions from net profit

Group 50 Gain/Loss on Revaluation of Assets: account 107
Page 10 of 61

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.

Group 64 Income from interest in associate undertakings : account 110

110 Interest in associate undertakings

Self assessment mapping
3.50 – Other income/profits
3.71 – Deductions from net profit

Exceptional items note

An optional Exceptional items note is available via a client data screen freeform note.

127 Exceptional items

Self assessment mapping
3.50 – Other income/profits
3.71 – Deductions from net profit

All items within group 81 will be added together and disclosed as 'Interest receivable and similar income' on the statutory
profit and loss account (PL1 and PL2).

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
produce a note listing all items posted within this group and has an option for freeform text.

Descriptions

The description of group 81 is used on the statutory profit and loss accounts (PL1 and PL2) and the notes to the
financial statements.
The descriptions of accounts 130 to 145 are used in the notes to the financial statements and the non statutory profit
and loss account (TP1) under the heading “Other income”.

Group 82 Interest receivable : accounts 130 to 139

130 Deposit account interest

131 No description

132 No description

133 No description

134 No description

135 No description

136 No description

137 No description

138 No description

139 No description

Self assessment mapping
3.50 – Other income/profits
3.71 – Deductions from net profit
3.50 – Other income/profits
3.71 – Deductions from net profit
3.50 – Other income/profits
3.71 – Deductions from net profit
3.50 – Other income/profits
3.71 – Deductions from net profit
3.50 – Other income/profits
3.71 – Deductions from net profit
3.50 – Other income/profits
3.71 – Deductions from net profit
3.50 – Other income/profits
3.71 – Deductions from net profit
3.50 – Other income/profits
3.71 – Deductions from net profit
3.50 – Other income/profits
3.71 – Deductions from net profit
3.50 – Other income/profits
3.71 – Deductions from net profit

Exceptional items note

An optional Exceptional items note is available via a client data screen freeform note.

145 Exceptional items

Self assessment mapping
3.50 – Other income/profits
3.71 – Deductions from net profit

152 Wages
152/1 Wages
152/2 Wife's wages
152/3 No description
152/4 No description
152/5 No description

Self assessment mapping
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs

153 Social security
154 Pensions

3.51 – Employee costs
3.51 – Employee costs

Group 113 Operating leases : accounts 157 to 158

For businesses using the statutory profit and loss account format 2 (PL2).

• accounts 157 and 158 are totalled and included within the heading “Other operating charges”.

Operating profit/loss note

Totals for Hire of plant and machinery and Other operating leases will be disclosed in the operating profit/loss note.
These balances will come from groups 28,113,133,163,183,203 and 223.

Small LLP's following the FRSSE

There will be no disclosure of Operating leases.

157 Hire of plant and machinery
158 Other operating leases

Self assessment mapping
3.63 – Other expenses
3.63 – Other expenses

Group 114 Other distribution costs : accounts 159 to 171

For businesses using the statutory profit and loss account format 2 (PL2).

• accounts 159 to 171 are totalled and included within the heading “Other operating charges”.

Sub account 1-10 within account 171 can be used if more than 12 'Other distribution cost accounts' are required. These
sub accounts will be displayed separately where appropriate on the non statutory profit and loss accounts (TP1).

159 Haulage
160 Packaging
161 Carriage
162 Storage
163 No description
164 No description
165 No description
166 No description
167 No description

Self assessment mapping
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses

Page 13 of 61

Group 953 FIXED COSTS : accounts 152 to 440

168 No description
169 No description
170 No description

3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses

171 / 1- 10 No description

3.63 – Other expenses

Group 115 Depreciation : accounts 172 to 173

For businesses using the statutory profit and loss account format 2 (PL2).

• accounts 172 and 173 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.

Note

Postings should be made to the sub accounts within this group if a breakdown of the depreciation amounts is required
on the detailed profit and loss account, and to the main account if no breakdown is required.

172 Amortisation of intangible fixed assets
172/1 Amortisation of goodwill
172/2 Amort of patents & licences
172/3 Amort of development costs
172/4 Amort of computer software
173 Depreciation of tangible fixed assets
173/1 Depn of freehold property
173/2 Depn of short leasehold
173/3 Depn of long leasehold
173/11 Depn of improvemts to property
173/12 Depn of plant & machinery
173/13 Depn of fixtures & fittings
173/14 Depn of motor vehicles
173/15 Depn of computer equipment

Self assessment mapping
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation

Group 116 Profit/loss on sale of assets : accounts 174 to 176

For businesses using the statutory profit and loss account format 2 (PL2).

• accounts 174 to 176 are totalled and included within the heading “Depreciation”.

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
groups 31,44,116,137,166,190,207,226 and 264.

174 Profit/loss on sale of intangible fixed assets
175 Profit/loss on sale of tangible fixed assets
176 Profit/loss on sale of fixed asset investments

Self assessment mapping
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation

Group 117 Impairment losses : accounts 177 to 178

For businesses using the statutory profit and loss account format 2 (PL2).

• accounts 177 and 178 are totalled and included within the heading “Depreciation”.

177 Impairment losses for intangible fixed assets
178 Impairment losses for tangible fixed assets

Self assessment mapping
3.62 – Depreciation
3.62 – Depreciation

For businesses using the statutory profit and loss account format 2 (PL2).

• account 178 is included within the heading “Other operating charges”.

Exceptional items note

An optional Exceptional items note is available via a client data screen freeform note.

179 Exceptional items

Self assessment mapping
3.63 – Other expenses

Posting(s) (expected to be Debit) to Group 119 account 180 (Current and/or Last Year) should be included within the
total "Distribution Costs" (group 101)”.

180 Gain/loss on revaluation of assets
180/1 Gain/loss on revaluation of intangible assets
180/2 Gain/loss on revaluation of tangible assets
180/3 Gain/loss on revaluation of investments
180/4 Gain/loss on revaluation of investment property

Self assessment mapping

186 Wages
186/1 Wages
186/2 Wife's wages
186/3 No description
186/4 No description
186/5 No description

Self assessment mapping
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs

187 Social security
188 Pensions

3.51 – Employee costs
3.51 – Employee costs

Group 133 Operating leases : accounts 191 to 192

For businesses using the statutory profit and loss account format 2 (PL2).

• accounts 191 and 192 are totalled and included within the heading “Other operating charges”.

Operating profit/loss note

Totals for Hire of plant and machinery and Other operating leases will be disclosed in the operating profit/loss note.
These balances will come from groups 28,113,133,163,183,203 and 223.

Small LLP's following the FRSSE

There will be no disclosure of Operating leases.

191 Hire of plant and machinery
192 Other operating leases

Self assessment mapping
3.63 – Other expenses
3.63 – Other expenses

Group 134 Other distribution extra 1 costs : accounts 193 to 205

For businesses using the statutory profit and loss account format 2 (PL2).

• accounts 193 to 205 are totalled and included within the heading “Other operating charges”.

193 No description

Self assessment mapping
3.63 – Other expenses

Page 15 of 61

Group 953 FIXED COSTS : accounts 152 to 440

194 No description
195 No description
196 No description
197 No description
198 No description
199 No description
200 No description
201 No description
202 No description
203 No description
204 No description
205 No description

3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses

Group 135 Donations : account 206

For businesses using the statutory profit and loss account format 2 (PL2).

• account 206 is included within the heading “Other operating charges”.

206 Donations

Self assessment mapping
3.63 – Other expenses

Group 136 Depreciation : accounts 207 to 208

For businesses using the statutory profit and loss account format 2 (PL2).

• accounts 207 and 208 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.

Note

Postings should be made to the sub accounts within this group if a breakdown of the depreciation amounts is required
on the detailed profit and loss account, and to the main account if no breakdown is required.

207 Amortisation of intangible fixed assets
207/1 Amortisation of goodwill
207/2 Amort of patents & licences
207/3 Amort of development costs
207/4 Amort of computer software
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

Self assessment mapping
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation

Group 137 Profit/loss on sale of assets : accounts 209 to 211

For businesses using the statutory profit and loss account format 2 (PL2).

• accounts 209 to 211 are totalled and included within the heading “Depreciation”.

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
groups 31,44,116,137,166,190,207,226 and 264.

209 Profit/loss on sale of intangible fixed assets
210 Profit/loss on sale of tangible fixed assets
211 Profit/loss on sale of fixed asset investments

Self assessment mapping
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation

For businesses using the statutory profit and loss account format 2 (PL2).

• accounts 212 and 213 are totalled and included within the heading “Depreciation”.

212 Impairment losses for intangible fixed assets
213 Impairment losses for tangible fixed assets

Self assessment mapping
3.62 – Depreciation
3.62 – Depreciation

Group 139 Exceptional items : account 214

For businesses using the statutory profit and loss account format 2 (PL2).

• accounts 193 to 205 are totalled and included within the heading “Other operating charges”.

214 Exceptional items

Self assessment mapping
3.63 – Other expenses

Group 140 Gain/Loss on Revaluation of Assets: account 215

Posting(s) (expected to be Debit) to Group 140 account 215 (Current and/or Last Year) should be included within the
total "Distribution Costs" (group 101)”.

215 Gain/loss on revaluation of assets
215/1 Gain/loss on revaluation of intangible assets
215/2 Gain/loss on revaluation of tangible assets
215/3 Gain/loss on revaluation of investments
215/4 Gain/loss on revaluation of investment property

221 Wages
221/1 Wages
221/2 Wife's wages
221/3 No description
221/4 No description
221/5 No description

Self assessment mapping
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs

222 Social security
223 Pensions

3.51 – Employee costs
3.51 – Employee costs

Group 163 Operating leases : accounts 226 to 227

For businesses using the statutory profit and loss account format 2 (PL2).

• accounts 226 and 227 are totalled and included within the heading “Other operating charges”.

Operating profit/loss note
Totals for Hire of plant and machinery and Other operating leases will be disclosed in the operating profit note. These
balances will come from groups 28,113,133,163,183,203 and 223.

Group 151 ADMINISTRATIVE EXPENSES : accounts 221 to 397
Page 17 of 61

Small LLP's following the FRSSE

There will be no disclosure of Operating leases.

226 Hire of plant and machinery
227 Other operating leases - rent

Self assessment mapping
3.63 – Other expenses
3.52 – Premises costs

Group 164 Other establishment costs : accounts 228 to 240

For businesses using the statutory profit and loss account format 2 (PL2).

• accounts 228 to 240 are totalled and included within the heading “Other operating charges”.

Sub account 1-10 within account 240 can be used if more than 12 Other establishment cost accounts are required.
These sub accounts will be displayed separately where appropriate on the non statutory profit and loss accounts (TP1).

228 Other establishment costs
229 No description
230 Rates and water
231 Use of residence as office
232 Insurance
233 Light and heat
234 Repairs to property
235 No description
236 No description
237 No description
238 No description
239 No description

Self assessment mapping
3.52 – Premises costs
3.52 – Premises costs
3.52 – Premises costs
3.52 – Premises costs
3.52 – Premises costs
3.52 – Premises costs
3.53 – Repairs
3.52 – Premises costs
3.52 – Premises costs
3.52 – Premises costs
3.52 – Premises costs
3.52 – Premises costs

240 / 1-10 No description

3.52 – Premises costs

Group 165 Depreciation : accounts 241 to 242

For businesses using the statutory profit and loss account format 2 (PL2).

• accounts 241 and 242 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.

Note

Postings should be made to the sub accounts within this group if a breakdown of the depreciation amounts is required
on the detailed profit and loss account, and to the main account if no breakdown is required.

241 Amortisation of intangible fixed assets
241/1 Amortisation of goodwill
241/2 Amort of patents & licences
241/3 Amort of development costs
241/4 Amort of computer software
242 Depreciation of tangible fixed assets
242/1 Depn of freehold property
242/2 Depn of short leasehold
242/3 Depn of long leasehold
242/11 Depn of improvmts to property
242/12 Depn of plant & machinery
242/13 Depn of fixtures & fittings
242/14 Depn of motor vehicles
242/15 Depn of computer equipment

Self assessment mapping
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation

For businesses using the statutory profit and loss account format 2 (PL2).

• accounts 243 to 245 are totalled and included within the heading “Depreciation”.

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
groups 31,44,116,137,166,190,207,226 and 264.

243 Profit/loss on sale of intangible fixed assets
244 Profit/loss on sale of tangible fixed assets
245 Profit/loss on sale of fixed asset investments

Self assessment mapping
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation

Group 167 Impairment losses : accounts 246 to 247

For businesses using the statutory profit and loss account format 2 (PL2).

• accounts 246 and 247 are totalled and included within the heading “Depreciation”.

246 Impairment losses for intangible fixed assets
247 Impairment losses for tangible fixed assets

Self assessment mapping
3.62 – Depreciation
3.62 – Depreciation

Group 168 Exceptional items : account 248

For businesses using the statutory profit and loss account format 2 (PL2).

• account 248 is included within the sub heading “Other operating charges”.

Exceptional items note

An optional Exceptional items note is available via a client data screen freeform note.

248 Exceptional items

Self assessment mapping

3.52 – Premises costs

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

255 Wages
255/1 Wages
255/2 Wife's wages
255/3 No description
255/4 No description
255/5 No description

256 Social security
257 Pensions

Self assessment mapping
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs

3.51 – Employee costs
3.51 – Employee costs

For businesses using the statutory profit and loss account format 2 (PL2).

• accounts 260 and 261 are totalled and included within the heading “Other operating charges”.

Operating profit/loss note
Totals for Hire of plant and machinery and Other operating leases will be disclosed in the operating profit note. These
balances will come from groups 28,113,133,163,183,203 and 223.

Small LLP's following the FRSSE

There will be no disclosure of Operating leases.

260 Hire of plant and machinery
261 Other operating leases

Self assessment mapping
3.54 – General admin. Expenses
3.54 – General admin. expenses

Group 184 Other administrative expenses : accounts 262 to 291

For businesses using the statutory profit and loss account format 2 (PL2).

• accounts 262 to 291 are totalled and included within the heading “Other operating charges”.

Sub account 1-10 within account 291 can be used if more than 28 Other administrative expense accounts are required.
These sub accounts will be displayed separately where appropriate on the non statutory profit and loss accounts.

262 No description
263 Telephone
264 Post and stationery
265 Advertising
266 Travelling
267 Motor expenses
268 Implement repairs
269 No description
270 Licences and insurance
271 No description
272 Repairs and renewals
273 No description
274 Household and cleaning
275 No description
276 No description
277 No description
278 No description
279 Computer costs
280 Sundry expenses
281 No description
282 No description
283 No description
284 No description
285 Accountancy
286 No description
287 Subscriptions
288 No description
289 No description
290 Legal fees

Self assessment mapping
3.54 – General admin. Expenses
3.54 – General admin. Expenses
3.54 – General admin. Expenses
3.57 – Advertising
3.56 – Travel and subsistence
3.55 – Motor expenses
3.53 – Repairs
3.54 – General admin. Expenses
3.54 – General admin. Expenses
3.54 – General admin. Expenses
3.53 – Repairs
3.54 – General admin. Expenses
3.54 – General admin. Expenses
3.54 – General admin. Expenses
3.54 – General admin. Expenses
3.54 – General admin. Expenses
3.54 – General admin. Expenses
3.54 – General admin. Expenses
3.54 – General admin. Expenses
3.54 – General admin. Expenses
3.54 – General admin. Expenses
3.54 – General admin. Expenses
3.54 – General admin. Expenses
3.54 – General admin. Expenses
3.54 – General admin. Expenses
3.54 – General admin. Expenses
3.54 – General admin. Expenses
3.54 – General admin. Expenses
3.58 – Legal and professional costs

291/1-10 No description

3.54 – General admin. Expenses

For businesses using the statutory profit and loss account format 2 (PL2).

• accounts 292 and 293 are totalled and included within the heading “Other operating charges”.

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
required.

292 Auditors' remuneration
292 / 1-10 No Description

Self assessment mapping
3.58 – Legal and professional costs

293 Auditors' remuneration for non-audit work
293 / 1 Auditing of accounts
293 / 2 Other services - legislation
293 / 3 Other services - taxation
293 / 4 Services relating to IT
293 / 5 Internal audit services
293 / 6 Valuation and actuarial service
293 / 7 Services - litigation
293 / 8 Services - recruit and remuneration
293 / 9 Services - corporate finance
293 / 10 All other services
293/ 21 Auditing of accounts
293/22 Audit-related assurance service
293/23 Taxation compliance services
293/24 Taxation advisory services
293/25 Internal audit services
293/26 Other assurance services
293/27 Corporate finance services
293/28 Other non-audit services

3.58 – Legal and professional costs

Group 186 Donations : account 294

For businesses using the statutory profit and loss account format 2 (PL2).

• account 294 is included within the heading “Other operating charges”.

294 Donations

Self assessment mapping
3.63 – Other expenses

Group 187 Formation costs : account 295

Operating profit/loss note

The total in group 187 will be picked up and will be disclosed in the Operating profit note.

Descriptions

The account description is used in the operating profit note

295 Formation costs

Self assessment mapping
3.54 – General admin. expenses

Group 188 Foreign exchange losses : account 296

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 in groups 43 and 188 and the heading is fixed.

296 Foreign exchange losses

Self assessment mapping
3.63 – Other expenses

For businesses using the statutory profit and loss account format 2 (PL2).

• accounts 297 and 298 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.

Note

Postings should be made to the sub accounts within this group if a breakdown of the depreciation amounts is required
on the detailed profit and loss account, and to the main account if no breakdown is required.

297 Amortisation of intangible fixed assets
297/1 Amortisation of goodwill
297/2 Amort of patents & licences
297/3 Amort of development costs
297/4 Amort of computer software
298 Depreciation of tangible fixed assets
298/1 Depn of freehold property
298/2 Depn of short leasehold
298/3 Depn of long leasehold
298/11 Depn of improvemts to property
298/12 Depn of plant & machinery
298/13 Depn of fixtures & fittings
298/14 Depn of motor vehicles
298/15 Depn of computer equipment

Self assessment mapping
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation

Group 190 Profit/loss on sale of assets : accounts 299 to 301

For businesses using the statutory profit and loss account format 2 (PL2).

• accounts 299 to 301 are totalled and included within the heading “Depreciation”.

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
groups 31,44,116,137,166,190,207,226 and 264.

299 Profit/loss on sale of intangible fixed assets
300 Profit/loss on sale of tangible fixed assets
301 Profit/loss on sale of fixed asset investments

Self assessment mapping
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation

Group 191 Impairment losses : accounts 302 to 303

For businesses using the statutory profit and loss account format 2 (PL2).

• accounts 302 and 303 are totalled and included within the heading “Depreciation”.

302 Impairment losses for intangible fixed assets
303 Impairment losses for tangible fixed assets

Self assessment mapping
3.62 – Depreciation
3.62 – Depreciation

Group 192 Exceptional items : account 304

For businesses using the statutory profit and loss account format 2 (PL2).

• account 294 is included within the heading “Other operating charges”.

Exceptional items note

An optional Exceptional items note is available via a client data screen freeform note.

304 Exceptional items

Self assessment mapping
3.54 – General admin. expenses

311 Wages
311/1 Wages
311/2 Wife's wages
311/3 No description
311/4 No description
311/5 No description

Self assessment mapping
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs

312 Social security
313 Pensions

3.51 – Employee costs
3.51 – Employee costs

Group 203 Operating leases : accounts 316 to 317

For businesses using the statutory profit and loss account format 2 (PL2).

• accounts 316 and 317 are totalled and included within the heading “Other operating charges”.

Operating profit/loss note
Totals for Hire of plant and machinery and Other operating leases will be disclosed in the operating profit note. These
balances will come from groups 28,113,133,163,183,203 and 223.

Small LLP's following the FRSSE

There will be no disclosure of Operating leases.

316 Hire of plant and machinery
317 Other operating leases

Self assessment mapping
3.63 – Other expenses
3.63 – Other expenses

Group 204 Other administration extra 1 costs : accounts 318 to 329

For businesses using the statutory profit and loss account format 2 (PL2).

• accounts 318 to 329 are totalled and included within the heading “Other operating charges”.

Sub account 1-10 within account 329 can be used if more than 12 Other administrative extra 1 cost accounts are
required. These sub accounts will be displayed separately where appropriate on the non statutory profit and loss
accounts.

318 Commission paid
319 Advertising
320 Public relations
321 Entertainment
322 Bad debts
323 Motor expenses
324 Promotions and exhibitions
325 No description
326 No description
327 No description
328 No description

Self assessment mapping
3.57 – Advertising
3.57 – Advertising
3.57 – Advertising
3.57 – Advertising
3.59 – Bad debts
3.55 – Motor expenses
3.57 – Advertising
3.57 – Advertising
3.57 – Advertising
3.57 – Advertising
3.57 – Advertising

329/1-10 No description

3.57 – Advertising

Group 151 ADMINISTRATIVE EXPENSES : accounts 221 to 397
Page 23 of 61

For businesses using the statutory profit and loss account format 2 (PL2).

• account 330 is included within the heading “Other operating charges”.

330 Donations

Self assessment mapping
3.63 – Other expenses

Group 206 Depreciation : accounts 331 to 332

For businesses using the statutory profit and loss account format 2 (PL2).

• accounts 331 and 332 are added together 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.

Note

Postings should be made to the sub accounts within this group if a breakdown of the depreciation amounts is required
on the detailed profit and loss account, and to the main account if no breakdown is required

331 Amortisation of intangible fixed assets
331/1 Amortisation of goodwill
331/2 Amort of patents & licences
331/3 Amort of development costs
331/4 Amort of computer software
332 Depreciation of tangible fixed assets
332/1 Depn of freehold property
332/2 Depn of short leasehold
332/3 Depn of long leasehold
332/11 Depn of improvemts to property
332/12 Depn of plant & machinery
332/13 Depn of fixtures & fittings
332/14 Depn of motor vehicles
332/15 Depn of computer equipment

Self assessment mapping
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation

Group 207 Profit/loss on sale of assets : accounts 333 to 335

For businesses using the statutory profit and loss account format 2 (PL2).

• accounts 333 to 335 are totalled and included within the heading “Depreciation”.

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
groups 31,44,116,137,166,190,207,226 and 264.

333 Profit/loss on sale of intangible fixed assets
334 Profit/loss on sale of tangible fixed assets
335 Profit/loss on sale of fixed asset investments

Self assessment mapping
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation

Group 208 Impairment losses : accounts 336 to 337

336 Impairment losses for intangible fixed assets
337 Impairment losses for tangible fixed assets

3.62 – Depreciation
3.62 – Depreciation

Group 209 Exceptional items : account 338

For businesses using the statutory profit and loss account format 2 (PL2).

• account 338 is included within the sub heading “Other operating charges”.

Exceptional items note

An optional Exceptional items note is available via a client data screen freeform note.

Self assessment mapping

Group 151 ADMINISTRATIVE EXPENSES : accounts 221 to 397
Page 24 of 61

338 Exceptional items

3.54 – General admin. expenses

345 Wages
345/1 Wages
345/2 Wife's wages
345/3 No description
345/4 No description
345/5 No description

Self assessment mapping
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs

346 Social security
347 Pensions

3.51 – Employee costs
3.51 – Employee costs

Group 223 Operating leases : accounts 350 to 351

For businesses using the statutory profit and loss account format 2 (PL2).

• accounts 350 and 351 are totalled and included within the heading “Other operating charges”.

Operating profit/loss note

Totals for Hire of plant and machinery and Other operating leases will be disclosed in the operating profit note. These
balances will come from groups 28,113,133,163,183,203 and 223.

Small LLP's following the FRSSE

There will be no disclosure of Operating leases.

350 Hire of plant and machinery
351 Other operating leases

Self assessment mapping
3.63 – Other expenses
3.63 – Other expenses

Group 224 Other costs : accounts 352 to 364

For businesses using the statutory profit and loss account format 2 (PL2).

• accounts 352 to 364 are totalled and included within the heading “Other operating charges”.

352 No description
353 No description
354 No description
355 No description
356 No description
357 No description
358 No description
359 No description
360 No description
361 No description
362 No description
363 No description
364 No description

Self assessment mapping
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses
3.63 – Other expenses

For businesses using the statutory profit and loss account format 2 (PL2).

• accounts 365 and 366 are added together 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.

Note

Postings should be made to the sub accounts within this group if a breakdown of the depreciation amounts is required
on the detailed profit and loss account, and to the main account if no breakdown is required.

365 Amortisation of intangible fixed assets
365/1 Amortisation of goodwill
365/2 Amort of patents & licences
365/3 Amort of development costs
365/4 Amort of computer software
366 Depreciation of tangible fixed assets
366/1 Depn of freehold property
366/2 Depn of short leasehold
366/3 Depn of long leasehold
366/11 Depn of improvemts to property
366/12 Depn of plant & machinery
366/13 Depn of fixtures & fittings
366/14 Depn of motor vehicles
366/15 Depn of computer equipment

Self assessment mapping
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation

Group 226 Profit/loss on sale of assets : accounts 367 to 369

For businesses using the statutory profit and loss account format 2 (PL2).

• accounts 367 to 369 are totalled and included within the heading “Depreciation”.

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
groups 31,44,116,137,166,190,207,226 and 264.

367 Profit/loss on sale of intangible fixed assets
368 Profit/loss on sale of tangible fixed assets
369 Profit/loss on sale of fixed asset investments

Self assessment mapping
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation

Group 227 Impairment losses : accounts 370 to 371

For businesses using the statutory profit and loss account format 2 (PL2).

• accounts 370 and 371 are totalled and included within the heading “Depreciation”.

370 Impairment losses for intangible fixed assets
371 Impairment losses for tangible fixed assets

Self assessment mapping
3.62 – Depreciation
3.62 – Depreciation

Group 228 Exceptional items : account 372

For businesses using the statutory profit and loss account format 2 (PL2).

• account 372 is included within the heading “Other operating charges”.

Exceptional items note

An optional Exceptional items note is available via a client data screen freeform note

372 Exceptional items

Self assessment mapping
3.54 – General admin. Expenses

For businesses using the statutory profit and loss account format 2 (PL2).

• accounts 378 to 387 are totalled and included within the heading “Other operating charges”.

378 Bank charges
379 Credit Card
380 Discounts
381 No description
382 No description
383 No description
384 No description
385 No description
386 No description
387 No description

Self assessment mapping
3.61 – Other finance charges
3.61 – Other finance charges
3.61 – Other finance charges
3.61 – Other finance charges
3.61 – Other finance charges
3.61 – Other finance charges
3.61 – Other finance charges
3.61 – Other finance charges
3.61 – Other finance charges
3.61 – Other finance charges

389 Amortisation of intangible fixed assets
389 / 1 Goodwill
389 / 2 Patents and licences

Self assessment mapping
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation

390 Depreciation of tangible fixed assets
390 / 1 Freehold property
390 / 2 Short leasehold
390 / 3 Long leasehold
390 / 11 Improvements to property
390 / 12 Plant and machinery
390 / 13 Fixtures and fittings
390 / 14 Motor vehicles
390 / 15 Computer equipment
390 / 35 Investment property

3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 -- Depreciation

Profit/loss on sale of 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 391 to 393 are totalled and included within the heading “Depreciation”.

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
groups 31,44,116,137,166,190,207,226 and 264

Description

The extended descriptions of accounts in this group are used on the non statutory profit and loss account (TP1).

If you change a description within this group then the corresponding descriptions of assets in other groups will need to
be changed as well.

391 Profit/loss on sale of intangible fixed assets
391 / 1 Goodwill
391 / 2 Patents and licences

Self assessment mapping
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation

392 Profit/loss on sale of tangible fixed assets
392 / 1 Freehold property
392 / 2 Short leasehold
392 / 3 Long leasehold
392 / 11 Improvements to property
392 / 12 Plant and machinery
392 / 13 Fixtures and fittings
392 / 14 Motor vehicles
392 / 15 Computer equipment
392 / 35 Investment property

3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 -- Depreciation

393 Profit/loss on sale of fixed asset investments
393 / 1-5 No description

3.62 – Depreciation
3.62 – Depreciation

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
non statutory profit and loss account (TP1)

If you change a description within this group then the corresponding descriptions of assets in other groups will need to
be changed as well.

394 Impairment losses for intangible fixed assets
394 / 1 Goodwill
394 / 2 Patents and licences

Self assessment mapping
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation

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

3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation

Group 151 ADMINISTRATIVE EXPENSES : accounts 221 to 397
Page 28 of 61

395 / 15 Computer equipment
395 / 35 Investment property

3.62 – Depreciation
3.62 -- Depreciation

Group 266 Exceptional items : account 396

For businesses using the statutory profit and loss account format 2 (PL2).

• account 396 is included within the sub heading “Other operating charges”.

Exceptional items note

An optional Exceptional items note is available via a client data screen freeform note.

396 Exceptional items

Self assessment mapping

3.54 – General admin.
expenses

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

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

An optional Exceptional items note is available via a client data screen freeform note.

Descriptions

The account descriptions 400 to 404 will be use on the face of the statutory profit and loss account (PL1 and PL2).
and in the non-statutory profit and loss account under the heading “Exceptional items”.

400 Profit / loss on sale of operation
401 Cost of fundamental reorganisation
402 Profit / loss on disposal of intangible fixed asset
403 Profit / loss on disposal of tangible fixed asset
404 Profit / loss on disposal of fixed asset investment

Self assessment mapping
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation
3.62 – Depreciation

Group 281 AMOUNTS WRITTEN OFF INVESTMENTS : accounts 406 to 407

The total of group 281 will be shown on the statutory profit and loss accounts (PL1 and PL2) and the items within the
group will be listed individually in a note to the accounts.

Amounts written off investments note

A note will be generated listing the items within this group. Freeform text is available.

Descriptions

The description of group 281 is used on the statutory profit and loss accounts (PL1 and PL2) and as a note heading in
the notes to the financial statements.
The descriptions of accounts 406 and 407 are used notes to the financial statements and the Trading profit and loss
account (TP1) under the heading “Amounts written off investments”

406 Amounts written off investments
407 No description

Self assessment mapping
3.62 – Depreciation
3.62 – Depreciation

Posting (Debit/Credit) to Group 282 - account 410 (Current and/or Last Year) should be included as a NEW line item
below "Amounts written off investments.

Description

Where postings exist to account 410 (main account) the description of the new line item should be taken from the
Account/Extended account description on that account (default being "Gain/loss on revaluation of assets")

Where postings do NOT exist to account 410 (main account) BUT exist within multiple sub-accounts (1-4) the
description of the new line item should be taken from the Account/Extended account description on account 410 (as
above e.g. default being "Gain/loss on revaluation of assets")

Where postings do NOT exist to account 410 (main account) and ONLY exist to 1 sub-account (1,2,3 or 4) the
description of the new line item should be taken from the Account/Extended account description on that sub-account
e.g. Gain/loss on revaluation of investment property

410 Gain/loss on revaluation of assets
410/1 Gain/loss on revaluation of intangible assets
410/2 Gain/loss on revaluation of tangible assets
410/3 Gain/loss on revaluation of investments
410/4 Gain/loss on revaluation of investment property

Self assessment mapping

The descriptions of accounts 413 to 436 are used notes to the financial statements and the non statutory profit and loss
account (TPL) under the heading “Finance costs”

Group 292 Interest payable : accounts 413 to 420

413 Bank interest
414 Bank loan interest
415 No description
416 No description
417 No description
418 Mortgage
419 Loan
420 No description

Self assessment mapping
3.60 – Interest
3.60 – Interest
3.60 – Interest
3.60 – Interest
3.60 – Interest
3.60 – Interest
3.60 – Interest
3.60 – Interest

Group 295 Other finance costs : accounts 431 to 435

431 No description
432 No description
433 No description
434 No description
435 No description

Self assessment mapping
3.61 – Other finance charges
3.61 – Other finance charges
3.61 – Other finance charges
3.61 – Other finance charges
3.61 – Other finance charges

Group 296 Exceptional items : account 436

Exceptional items note

An optional Exceptional items note is available via a client data screen freeform note.

Self assessment mapping

436 Exceptional items 3.61 – Other finance charges

460 Extraordinary items

Self assessment mapping
3.63 – Other expenses

Descriptions

The description of group 397 is used on the non statutory profit and loss account (TPL) and within the 'Information
relating to members' note' in the notes to the financial statements.

465 Salaried remuneration of members
465/1 Members' remuneration
465/2 No description
465/3 No description
465/4 No description
465/5 Members' social security
465/6 Members' pension contributions to defined benefit schemes
465/7 Members' pension contributions to money purchase schemes

Self assessment mapping
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs

Descriptions

The description of group 397 is used on the non statutory profit and loss account (TPL) and within the 'Information
relating to members' note' in the notes to the financial statements.

466 Salaried remuneration of members
466/1 Members' remuneration
466/2 No description
466/3 No description
466/4 No description
466/5 Members' social security
466/6 Members' pension contributions to defined benefit schemes
466/7 Members' pension contributions to money purchase schemes

Self assessment mapping
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs
3.51 – Employee costs

Group 394 Automatic other payment (Other payments): account 467

Postings should be made to the sub accounts and not to the main account

Automatic Fixed Shares

When posting to accounts in this group a debit should be posted.
The credit should then be posted to group 851 (account 997) 'Fixed share – automatic profit' which will be added to
the share of profit shown on the 'Current account schedules' and 'Members' interest note'.

467 Partners' salaries as expense
467/1 Partners' salaries
467/2 Partners' interest on capital
467/3 No description
467/4 No description
467/5 No description
467/6 No description
467/7 No description
467/8 No description
467/9 No description
467/10 No description

Self assessment mapping

Postings should be made to accounts in this group when a 'Fixed share of profit' is required.

Postings to accounts in this group will appear, per member, on the non statutory profit and loss account (TPL) after
net profit/loss.

Fixed share of profits (Salaried members')

When posting to accounts in this group a debit should be posted.
The credit should then be posted to group 850 (account 998) 'Fixed share of profits' which will be added to the share
of profit shown on the 'Current account schedules' and 'Members' interest note'.

Members' disclosures

When making postings to these accounts a specific member should be nominated. A list of members present during
the year will appear when posting. If details are unknown it is possible to allocate postings to an 'Unallocated
members' account.

Descriptions

The description of accounts 470 to 479 are used on the non statutory profit and loss account (TPL) as the description
for each members' movements.

470 Partners' salaries
471 Partners' interest on capital
472 No description
473 No description

Self assessment mapping
3.1114 – Drawings
3.1114 – Drawings
3.1114 – Drawings
3.1114 – Drawings

474 No description
475 No description
476 No description
476 No description
477 No description
478 No description
479 No description

3.1114 – Drawings
3.1114 – Drawings
3.1114 – Drawings
3.1114 – Drawings
3.1114 – Drawings
3.1114 – Drawings
3.1114 – Drawings

Group 395 Unallocated profit: accounts 490 to 490

Unallocated profits

When posting to accounts in this group a debit should be posted.
The credit should then be posted to group 852 (account 999) 'Unallocated profit'.

490 Unallocated profit

Self assessment mapping

  / 1 Cost/valuation brought forward
  / 2 Additions
  / 3 Disposals
  / 4 Grants
  / 5 Revaluations
  / 6 Impairments
  / 7 Reversal of impairments
  / 8 Exchange differences
  / 10 Reclassification/transfer

  / 21 Amortisation brought forward
  / 22 Charge for year
  / 23 Eliminated on disposal
  / 24 Charge written back
  / 25 Revaluation adjustments
  / 26 Impairments
  / 27 Reversal of impairments
  / 28 Exchange differences
  / 30 Reclassification/transfer

Page 34 of 61

Group 395 Unallocated profit: accounts 490 to 490

502 Goodwill
503 Patents and licences
504 Development costs
505 Computer software

Self assessment mapping
3.100 – Other fixed assets
3.100 – Other fixed assets
3.100 – Other fixed assets
3.100 – Other fixed assets

  / 1 Cost/valuation b/f
  / 2 Additions
  / 3 Disposals
  / 4 Grants
  / 5 Revaluations
  / 6 Impairments
  / 7 Reversal of impairments
  / 8 Exchange differences
  / 9 Transfer to ownership
  / 10 Reclassification/transfer

  / 21 Depreciation b/f
  / 22 Charge for year
  / 23 Eliminated on disposal
  / 24 Charge written back
  / 25 Revaluation adjustments
  / 26 Impairments
  / 27 Reversal of impairments
  / 28 Exchange differences
  / 29 Transfer to ownership
  / 30 Reclassification/transfer

Assets held under Hire purchase contracts or Finance leases

Page 35 of 61

Group 411 FIXED ASSETS : accounts 502 to 563

  / 51 HP/FL cost/valuation b/f
  / 52 HP/FL additions
  / 53 HP/FL disposals
  / 54 HP/FL grants
  / 55 HP/FL revaluations
  / 56 HP/FL impairments
  / 57 HP/FL reversal of impairments
  / 58 HP/FL exchange differences
  / 59 HP/FL transfer to ownership
  / 60 HP/FL reclassification/transfer

. / 71 HP/FL depreciation b/f
  / 72 HP/FL charge for year
  / 73 HP/FL eliminated on disposal
  / 74 HP/FL charge written back
  / 75 HP/FL revaluation adjustments
  / 76 HP/FL impairments
  / 77 HP/FL reversal of impairments
  / 78 HP/FL exchange differences
  / 79 HP/FL transfer to ownership
  / 80 HP/FL reclassification/transfer

Small LLP exemptions claimed

Items in group 441 will be added together and shown as a single column within the fixed asset table. A client screen
entry is available which can override this setting for full disclosure.

Descriptions

The description of group 441 is used as the column heading in the fixed asset table when the small LLP's exemptions
are claimed.

512 Freehold property
513 Short leasehold
514 Long leasehold

Self assessment mapping
3.100 – Other fixed assets
3.100 – Other fixed assets
3.100 – Other fixed assets

Group 451 Plant and machinery etc : accounts 522 to 526

Small LLP exemptions claimed

Items in group 451 will be added together and shown as a single column within the fixed asset table. A client screen
entry is available which can override this setting for full disclosure.

Descriptions

The description of group 451 is used as the column heading in the fixed asset table when the small LLP's exemptions
are claimed.

522 Improvements to property
523 Plant and machinery

Self assessment mapping
3.100 – Other fixed assets
3.99 – Plant/Mach/Cars

Page 36 of 61

Group 411 FIXED ASSETS : accounts 502 to 563

524 Fixtures and fittings
525 Motor vehicles
526 Computer equipment

3.99 – Plant/Mach/Cars
3.99 – Plant/Mach/Cars
3.99 – Plant/Mach/Cars

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 account 558 – see later notes.

Investments other than loans

(accounts 542, 548, 549, 550, 556, 557, 561)

  / 1 Cost/valuation b/f
  / 2 Additions
  / 3 Disposals

  / 5 Revaluations
  / 6 Impairments
  / 7 Reversal of impairments
  / 8 Exchange differences
  / 10 Reclassification/transfer

  / 21 Provision b/f
  / 22 Provision during year
  / 23 Eliminated on disposal
  / 24 Provision written back
  / 25 Revaluation adjustments
  / 26 Impairments
  / 27 Reversal of impairments
  / 28 Exchange differences
  / 30 Reclassification/transfer

Loans
(accounts 543, 551, 552, 553, 559)

  / 1 Brought forward
  / 2 New in year
  / 3 Repayments in year
  / 4 Other movements

The total of items within group 460 are added together and shown as “Investments” on the statutory balance sheet
(BL2).

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.

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 sub accounts attached to account 543 Loans to group undertakings will be used to describe the movement in the
loans table.

Group 463 Group undertakings : accounts 542 to 543

Group 464 Shares in group undertakings : account 542

542 Shares in group undertakings

Self assessment mapping
3.100 – Other fixed assets

543 Loans to group undertakings

3.100 – Other fixed assets

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

Self assessment mapping
3.100 – Other fixed assets
3.100 – Other fixed assets
3.100 – Other fixed assets

Group 470 Other investments other than loans : accounts 556 to 558

556 Listed investments
557 Unlisted investments

Self assessment mapping
3.100 – Other fixed assets
3.100 – Other fixed assets

Fixed asset investment note

Sub accounts within account 558 will be listed individually under the wording 'Investments (neither listed nor unlisted)
were as follows'. This is expected to cover items such as paintings held as investments.

558 Other
558 / 1 No description
558 / 2 No description
558 / 3 No description
558 / 4 No description
558 / 5 No description
558 / 6 No description
558 / 7 No description
558 / 8 No description
558 / 9 No description
558 / 10 No description

Self assessment mapping
3.100 – Other fixed assets
3.100 – Other fixed assets
3.100 – Other fixed assets
3.100 – Other fixed assets
3.100 – Other fixed assets
3.100 – Other fixed assets
3.100 – Other fixed assets
3.100 – Other fixed assets
3.100 – Other fixed assets
3.100 – Other fixed assets
3.100 – Other fixed assets

Group 471 Other loans : account 559

559 Other loans

3.100 – Other fixed assets

Page 38 of 61

Group 411 FIXED ASSETS : accounts 502 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

  / 1 Cost/valuation b/f
  / 2 Additions
  / 3 Disposals
  / 4 Grants
  / 5 Revaluations
  / 6 Impairments
  / 7 Reversal of impairments
  / 8 Exchange differences
  / 9 Transfer to ownership
  / 10 Reclassification/transfer

  / 21 Depreciation b/f
  / 22 Charge for year
  / 23 Eliminated on disposal
  / 24 Charge written back
  / 25 Revaluation adjustments
  / 26 Impairments
  / 27 Reversal of impairments
  / 28 Exchange differences
  / 29 Transfer to ownership
  / 30 Reclassification/transfer

Assets held under Finance leases

  / 51 HP/FL cost/valuation b/f
  / 52 HP/FL additions
  / 53 HP/FL disposals
  / 54 HP/FL grants
  / 55 HP/FL revaluations
  / 56 HP/FL impairments
  / 57 HP/FL reversal of impairments
  / 58 HP/FL exchange differences
  / 59 HP/FL transfer to ownership
  / 60 HP/FL reclassification/transfer

  / 71 HP/FL depreciation b/f
  / 72 HP/FL charge for year
  / 73 HP/FL eliminated on disposal
  / 74 HP/FL charge written back
  / 75 HP/FL revaluation adjustments
  / 76 HP/FL impairments
  / 77 HP/FL reversal of impairments
  / 78 HP/FL exchange differences
  / 79 HP/FL transfer to ownership
  / 80 HP/FL reclassification/transfer

All accounts within group 475 will be added together and disclosed as 'Investment property' on the statutory balance
sheet (BL2).

Accounting Policies

An investment property accounting policy will be generated if postings have been made to any sub account within
accounts 563.

A Hire purchase and leasing commitments accounting policy will be generated if postings have been made to sub
accounts /51 to /80 within account 563.

Descriptions

Group 475 description is used as the Tangible fixed asset 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 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.

  / 1 Cost/valuation b/f
  / 2 Additions
  / 3 Disposals
  / 4 No description
  / 5 No description
  / 6 No description
  / 7 No description
  / 8 No description
  / 9 No description
  / 10 Transfer

  / 21 Depreciation b/f
  / 22 Charge for year
  / 23 Eliminated on disposal
  / 24 Charge written back
  / 25 No description
  / 26 No description
  / 27 No description
  / 28 No description
  / 29 No description
  / 30 Transfer

Page 39 of 61

Group 954 Herd basis: accounts 565 to 566

All items within groups 491 are totalled and shown as Stocks on the statutory balance sheet (BL2).

Accounting policy

A stock accounting policy will be generated if postings have been made within group 491.
See Accounting policies help screen for details of wording.

Stocks note

All items within this group will be listed individually in a note with a sub total appearing before 'Long term contracts'
(Group 496).
A client data screen is available to add freeform text.

Small LLP exemptions claimed

If exemptions are claimed items in the following groups will be added together and disclosed as 'Stocks' in the notes:

• Raw materials and consumables

• Work in progress

• Finished goods

If these are the only items posted within group 491 then there will be no note.

The 'Payments on account' group (Group 495) will be totalled and disclosed as a single figure.

Descriptions

The description of group 491 is used on the statutory balance sheet (BL2) and in the Notes to the financial statements.
The description of group 495 is used in the notes to the financial statements.
The descriptions of accounts 568 to 583 are used in the stocks note.

Group 492 Raw materials and consumables : accounts 568 to 571

568 Valuation
569 Stocks
570 Raw materials
571 No description

Self assessment mapping
3.101 – Stock and WIP
3.101 – Stock and WIP
3.101 – Stock and WIP
3.101 – Stock and WIP

Group 493 Work in progress : accounts 572 to 573

572 Work in progress
573 No description

Self assessment mapping
3.101 – Stock and WIP
3.101 – Stock and WIP

Group 494 Finished goods : accounts 574 to 575

574 Finished goods
575 No description

Self assessment mapping
3.101 – Stock and WIP
3.101 – Stock and WIP

Group 495 Payments on account : accounts 476 to 477

576 Payments on account
577 No description

Self assessment mapping
3.101 – Stock and WIP
3.101 – Stock and WIP

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

Self assessment mapping
3.101 – Stock and WIP
3.101 – Stock and WIP

Group 498 Excess payments on account : account 582 to 583

582 Excess payments on account

Self assessment mapping
3.101 – Stock and WIP

583 No description

3.101 – Stock and WIP

Group 500 Debtors : accounts 586 to 656

The total of amounts in group 500 (except group 541 linked presentation) will be shown on the statutory balance sheet
(BL2) as 'Debtors'.

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
should be posted to account 635 or by making an entry via a client data screen. If a balance is found here then debtors
will be split out on the balance sheet.
If small LLP's are following the FRSSE then a data screen is available for this disclosure.

Debtors note

A note will show all items within this group (except group 541 linked presentation) listed individually split between those
'Debtors due within one year' and those 'Debtors due after more than one year'.

Descriptions

The description of group 500 is used as the note heading within notes to the financial statements.

Group 501 Debtors: amounts falling due within one year : accounts 586 to 616

Debtors note

A note will show all items within this group listed individually and shown under the heading 'Debtors amounts falling
due within one year'.

Small LLP exemptions claimed

The note will show items in this group added together and disclosed as 'Trade Debtors'. All other items will be
disclosed as 'Other Debtors'.

If full disclosure is required a tick box is available within the small company data screens to overwrite this.

Description

The description of group 501 is used on the statutory balance sheet (BL2)
The descriptions of accounts 586 to 616 are used individually in the debtors notes

Group 502 Trade debtors : accounts 586 to 593

586 Trade debtors
587 No description
588 No description
589 No description
590 No description
591 Amounts recoverable on contract
592 Amounts recoverable relating to finance leases
593 Amounts recoverable relating to hire purchase contracts

Self assessment mapping
3.102 – Debtors/prepayments
3.102 – Debtors/prepayments
3.102 – Debtors/prepayments
3.102 – Debtors/prepayments
3.102 – Debtors/prepayments
3.102 – Debtors/prepayments
3.102 – Debtors/prepayments
3.102 – Debtors/prepayments

Group 505 Other debtors : accounts 594 to 603

594 Other debtors
595 No description
596 No description
597 No description
598 No description
599 No description
600 No description
601 No description
602 No description
603 No description

Self assessment mapping
3.102 – Debtors/prepayments
3.102 – Debtors/prepayments
3.102 – Debtors/prepayments
3.102 – Debtors/prepayments
3.102 – Debtors/prepayments
3.102 – Debtors/prepayments
3.102 – Debtors/prepayments
3.102 – Debtors/prepayments
3.102 – Debtors/prepayments
3.102 – Debtors/prepayments

Group 515 Prepayments and accrued income : accounts 612 to 616

612 Prepayments and accrued income
613 Accruals
614 Prepayments
615 No description
616 No description

Self assessment mapping
3.102 – Debtors/prepayments
3.102 – Debtors/prepayments
3.102 – Debtors/prepayments
3.102 – Debtors/prepayments
3.102 – Debtors/prepayments

Debtors note

A note will show all items within this group (except group 541 linked presentation) listed individually and shown under
the heading 'Debtors amounts falling after more than one year'.

Small LLP exemptions claimed

The note will show items in this group added together and disclosed as 'Trade Debtors'. All other items will be
disclosed as 'Other Debtors'.

If full disclosure is required a tick box is available within the small company data screens to overwrite this.

Description

The description of group 521 is used on the statutory balance sheet (BL2).
The descriptions of accounts 625 to 649 are used individually in the debtors' notes.

Group 522 Trade debtors : accounts 625 to 627

625 Trade debtors
626 No description
627 No description

Self assessment mapping
3.102 – Debtors/prepayments
3.102 – Debtors/prepayments
3.102 – Debtors/prepayments

628 Amounts recoverable on contract
629 Amounts receivable in respect of finance leases
630 Amounts receivable in respect of hire purchase contracts

3.102 – Debtors/prepayments
3.102 – Debtors/prepayments
3.102 – Debtors/prepayments

Group 525 Other debtors : accounts 631 to 635

631 Other debtors
632 No description
633 No description
634 No description
635 No description

Self assessment mapping
3.102 – Debtors/prepayments
3.102 – Debtors/prepayments
3.102 – Debtors/prepayments
3.102 – Debtors/prepayments
3.102 – Debtors/prepayments

Group 535 Prepayments and accrued income : accounts 647 to 649

647 Prepayments and accrued income
648 No description
649 No description

Self assessment mapping
3.102 – Debtors/prepayments
3.102 – Debtors/prepayments
3.102 – Debtors/prepayments

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.

Descriptions

The descriptions from accounts 655 and 656 are used on the statutory balance sheet (BL2).

655 Debts factored without recourse
656 Non-returnable deposits

Self assessment mapping
3.102 – Debtors/prepayments
3.102 – Debtors/prepayments

Items within this group are totalled and shown as 'Investments' in the 'Current asset' section of the statutory balance
sheet (BL2).

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
screen entry. There is a text box available to enter freeform text.

Descriptions

The description of group 551 is used as a note heading within Notes to the financial statements.
The description of group 552 is used on the statutory balance sheet (BL2).

659 Shares in group undertakings
660 Own shares
661 Listed investments
662 Unlisted investments
663 Other

Self assessment mapping
3.102 – Debtors/prepayments
3.102 – Debtors/prepayments
3.102 – Debtors/prepayments
3.102 – Debtors/prepayments
3.102 – Debtors/prepayments

Group 561 Cash in hand : accounts 668 to 672

All items within this group are totalled and disclosed on the statutory balance sheet (BL2) as 'Cash in hand'.
If there are also balances in group 571 ('Bank deposit accounts') or debit balances in group 571 ('Working bank
accounts') then the description on the balance sheet will become 'Cash at bank and in hand'.

Please note

No note is generated

668 Cash in hand
669 No description
670 No description
671 No description
672 No description

Self assessment mapping

Group 571 Bank deposit accounts : accounts 673 to 682

All items within this group are totalled with those in group 561 ('Cash in hand') and any debit balances in group 591
('Bank accounts') and disclosed on the statutory balance sheet (BL2) as 'Cash at bank and in hand'.

Please note

No note is generated.

673 Bank deposit account
674 No description
675 No description
676 No description
677 No description
678 No description
679 No description
680 No description
681 No description
682 No description

Self assessment mapping
3.103 – Bank balances
3.103 – Bank balances
3.103 – Bank balances
3.103 – Bank balances
3.103 – Bank balances
3.103 – Bank balances
3.103 – Bank balances
3.103 – Bank balances
3.103 – Bank balances
3.103 – Bank balances

687 Prepayments and accrued income
688 No description
689 No description
690 No description
691 No description

Self assessment mapping
3.102 – Debtors/prepayments
3.102 – Debtors/prepayments
3.102 – Debtors/prepayments
3.102 – Debtors/prepayments
3.102 – Debtors/prepayments

692 Bank account no. 1
693 Bank account no. 2
694 Bank account no. 3
695 Bank account no. 4
696 Bank account no. 5
697 Bank account no. 6
698 Bank account no. 7
699 Bank account no. 8
700 No description
701 No description
702 No description
703 No description
704 No description
705 No description
706 No description
707 No description
708 No description
709 No description
710 No description
711 No description

Self assessment mapping
3.103 – Bank balances
3.103 – Bank balances
3.103 – Bank balances
3.103 – Bank balances
3.103 – Bank balances
3.103 – Bank balances
3.103 – Bank balances
3.103 – Bank balances
3.103 – Bank balances
3.103 – Bank balances
3.103 – Bank balances
3.103 – Bank balances
3.103 – Bank balances
3.103 – Bank balances
3.103 – Bank balances
3.103 – Bank balances
3.103 – Bank balances
3.103 – Bank balances
3.103 – Bank balances
3.103 – Bank balances

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
(except when UITF 4 is being claimed when it will be shown as 'Debtors: Amounts falling due within one year' - see
below).
All credit balances on sub accounts will be added together and shown as 'Creditors: Amounts falling due within one
year'.

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 should be posted to account 635. If a balance is found here then debtors will be split out on the balance
sheet.
If small LLP's are following the FRSSE then a data screen is available for this disclosure.

Debtors/Creditors note

The balances of both debtors and creditors on each account will be shown on the appropriate note under 'Amounts
falling due within one year'.

Description

The descriptions shown on the debtors and creditors notes are picked up from a client data screen and NOT the
account or sub account descriptions. This is to prevent netting off of debit and credit balances.

715 Amounts owed by/to group undertakings
715 / 1-10 No Description

Self assessment mapping

716 Amounts owed by/to participating interests
716 / 1-10 No Description

717 Amounts owed by/to joint ventures
717 / 1 – 50 No Description

718 Amounts owed by/to associates
718 / 1 – 50 No Description

Group 611 Group balances more than 1 year : accounts 719 to 722

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
(except when UITF 4 is being claimed when it will be shown as 'Debtors: Amounts falling due after more than one
year' - see below).
All credit balances on sub accounts will be added together and shown as 'Creditors: Amounts falling due after more
than one year'.

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 should be posted to account 635. If a balance is found here then debtors will be split out on the balance
sheet.
If small LLP's are following the FRSSE then a data screen is available for this disclosure.

Debtors/Creditors note

The balances of both debtors and creditors on each account will be shown on the appropriate note under 'Amounts
falling due after more than one year'.

Description

The descriptions shown on the debtors and creditors notes are picked up from a client data screen and NOT the
account or sub account descriptions. This is to prevent netting off of debit and credit balances.

719 Amounts owed by/to group undertakings
719 / 1-10 No Description

Self assessment mapping

720 Amounts owed by/to participating interests
720 / 1-10 No Description

Group 590 ITEMS SHOWN AS ASSETS OR LIABILITIES AS APPROPRIATE : account 692 to 735

Page 46 of 61

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
(except if UITF 4 is claimed when it will be shown as 'Debtors: Amounts falling due after more than one year' - see
below).
All credit balances on sub accounts will be added together and shown as 'Creditors: Amounts falling due after more
than one year'.

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 should be posted to account 635. If a balance is found here then debtors will be split out on the balance
sheet.
If small LLP's are following the FRSSE then a data screen is available for this disclosure.

Debtors/Creditors note

The balances of both debtors and creditors on each account will be shown on the appropriate note under 'Amounts
falling due after more than one year'.

Description

The descriptions shown on the debtors and creditors notes are picked up from a client data screen and NOT the
account or sub account descriptions. This is to prevent netting off of debit and credit balances.

723 Amounts owed by/to group undertakings
723 / 1-10 No Description

Self assessment mapping

724 Amounts owed by/to participating interests
724 / 1-10 No Description

725 Amounts owed by/to participating interests
725 / 1 - 50 No Description

726 Amounts owed by/to participating interests
726 / 1 - 50 No Description

Group 648 VAT : account 735

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.

735 VAT

Self assessment mapping
3.102 – Debtors/prepayments

Group 650 CREDITORS : accounts 736 to 836

The total of amounts in group 650 will be shown on the statutory balance sheet (BL2) as creditors either falling due
'within one year' or 'after more than one year'.

To refer to convertible debt on the balance sheet there is a tick box within the data screens. If an LLP's liabilities
include convertible debt, FRS 4 requires that this information should be given on the face of the balance sheet.
A tick against the field will generate wording on the face of the balance sheet "(including convertible debt)”.

Creditors note

Page 47 of 61

Group 650 CREDITORS : accounts 736 to 836

Accounts within group 651 added together and shown on the statutory balance sheet (BL2) under the heading
'Creditors: amounts falling due within one year'.

Creditors note

A note will show all items within this group listed individually and shown as 'Creditors amounts falling due within one
year' (except group 660 proposed dividends – see later note).

Small LLP exemptions claimed

The note will show items within group 652 added together and disclosed as 'Trade Creditors', group 655 and 658 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 651 is used as the note heading.
The descriptions of accounts 736 to 789 are used individually in the creditors notes.

736 Payments on account

Self assessment mapping
3.108 – Other liabilities

Group 652 Trade creditors : accounts 737 to 741

737 Trade creditors
738 No description
739 No description
740 No description
741 No description

Self assessment mapping
3.106 – Trade creditors
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities

744 Bills of exchange payable

Self assessment mapping
3.108 – Other liabilities

Group 658 Social security and other taxes : accounts 755 to 761

755 Social security and other taxes
756 No description
757 No description
758 No description
759 No description
760 No description
761 No description

Self assessment mapping
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities

Group 662 Other creditors : accounts 767 to 781

767 Other creditors
768 No description
769 No description
770 No description
771 No description
772 No description
773 No description
774 No description
775 No description
776 No description
777 No description
778 No description
779 No description
780 No description
781 No description

Self assessment mapping
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities

Page 48 of 61

Group 650 CREDITORS : accounts 736 to 836

Group 664 Accruals and deferred income : accounts 785 to 789

785 Accruals and deferred income
786 Accrued expenses
787 Deferred government grants
788 No description
789 No description

Self assessment mapping
3.106 – Trade creditors
3.106 – Trade creditors
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities

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 LLP 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

Self assessment mapping
3.108 – Other liabilities

Group 672 Trade creditors : accounts 793 to 795

793 Trade creditors
794 No description
795 No description

Self assessment mapping
3.106 – Trade creditors
3.108 – Other liabilities
3.108 – Other liabilities

799 Bills of exchange payable

Self assessment mapping
3.108 – Other liabilities

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

Self assessment mapping
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities

Group 679 Other creditors : accounts 814 to 823

814 Other creditors
815 No description
816 No description
817 No description
818 No description
819 No description
820 No description
821 No description
822 No description
823 No description

Self assessment mapping
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities

Group 684 Accruals and deferred income : accounts 827 to 829

827 Accruals and deferred income
828 Deferred government grants
829 No description

Self assessment mapping
3.106 – Trade creditors
3.108 – Other liabilities
3.108 – Other liabilities

Page 49 of 61

Group 650 CREDITORS : accounts 736 to 836

Accounts within group 691 are added together and shown on the statutory balance sheet (BL2) under the heading
'Creditors: amounts falling due after more than one year'.

Description

The descriptions of accounts 832 to 836 are used individually in the creditors more than 1 year note.

Group 695 Other creditors : accounts 832 to 836

832 Other creditors
833 No description
834 No description
835 No description
836 No description

Self assessment mapping
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities

Group 701 LOANS : accounts 839 to 898

The total of amounts in group 701 will be shown on the statutory balance sheet (BL2) as Creditors either falling due
'within one year' or 'after more than one year'.

Creditors note

A total figure for each of the 3 areas 'Debentures', 'Bank loans' and 'Other loans', is shown within the creditors note, split
between those due within one year and after more than one year.

Small LLP's following the FRSSE

The creditors note will be further split under the headings 'Amounts falling due in more than 5 years' – 'repayable
otherwise than by instalments' and 'repayable by instalments' from the appropriate accounts.

Loans note

A note will give a complete breakdown of all items within this group in accordance with the disclosure requirements of
FRS 4. Additional disclosure can be entered via freeform text on a client data screen.

Small LLP's following the FRSSE

There will be no loans note.

Descriptions

The note heading is taken from Group 701 description.
The description of each individual account is used within the loans note.

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

Self assessment mapping
3.107 – Loans and overdrafts
3.107 – Loans and overdrafts

Group 713 Debentures - 1-2 years : accounts 841 to 842

841 Debentures - 1-2 years
842 No description

Self assessment mapping
3.107 – Loans and overdrafts
3.107 – Loans and overdrafts

Group 714 Debentures - 2-5 years : accounts 843 to 844

843 Debentures - 2-5 years
844 No description

Self assessment mapping
3.107 – Loans and overdrafts
3.107 – Loans and overdrafts

Page 50 of 61

Group 701 LOANS : accounts 839 to 898

Descriptions

The description of group 700 is used within the 'Creditors less than one year' note to describe the total of group 722 plus
any bank overdraft from group 591.

849 Bank loans - less than 1 year
850 No description
851 No description
852 No description

Self assessment mapping
3.107 – Loans and overdrafts
3.107 – Loans and overdrafts
3.107 – Loans and overdrafts
3.107 – Loans and overdrafts

Group 723 Bank loans - 1-2 years : accounts 853 to 856

853 Bank loans - 1-2 years
854 No description
855 No description
856 No description

Self assessment mapping
3.107 – Loans and overdrafts
3.107 – Loans and overdrafts
3.107 – Loans and overdrafts
3.107 – Loans and overdrafts

Group 724 Bank loans - 2-5 years : accounts 857 to 860

857 Bank loans - 2-5 years
858 No description
859 No description
860 No description

Self assessment mapping
3.107 – Loans and overdrafts
3.107 – Loans and overdrafts
3.107 – Loans and overdrafts
3.107 – Loans and overdrafts

Descriptions

The description of group 731 'Other loans' is used within the 'Creditors less than one year' and 'Creditors more than one
year' notes to describe the amount of group 731 that falls into each category.

Group 732 Other loans less than 1 year : accounts 869 to 874

869 Other loans - less than 1 year
870 No description
871 No description
872 No description
873 No description
874 No description

Self assessment mapping
3.107 – Loans and overdrafts
3.107 – Loans and overdrafts
3.107 – Loans and overdrafts
3.107 – Loans and overdrafts
3.107 – Loans and overdrafts
3.107 – Loans and overdrafts

Group 733 Other loans - 1-2 years : accounts 875 to 880

875 Other loans - 1-2 years
876 No description
877 No description
878 No description
879 No description
880 No description

Self assessment mapping
3.107 – Loans and overdrafts
3.107 – Loans and overdrafts
3.107 – Loans and overdrafts
3.107 – Loans and overdrafts
3.107 – Loans and overdrafts
3.107 – Loans and overdrafts

Group 734 Other loans - 2-5 years : accounts 881 to 886

881 Other loans - 2-5 years
882 No description
883 No description
884 No description
885 No description
886 No description

Self assessment mapping
3.107 – Loans and overdrafts
3.107 – Loans and overdrafts
3.107 – Loans and overdrafts
3.107 – Loans and overdrafts
3.107 – Loans and overdrafts
3.107 – Loans and overdrafts

Group 743 Hire purchase - gross : accounts 909 to 911

909 HP - gross - less than 1 year
910 HP - gross - 1-5 years
910/1 HP - gross - 1-2 years
910/2 HP - gross - 2-3 years
910/3 HP - gross - 3-4 years
910/4 HP - gross - 4-5 years

Self assessment mapping
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities

911 HP - gross - > 5years

3.108 – Other liabilities

Group 745 Hire purchase - interest : accounts 912 to 914

912 HP - interest - less than 1 year
913 HP - interest - 1-5 years
914 HP - interest - > 5 years

Self assessment mapping
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities

Group 752 Finance leases : accounts 915 to 920

Group 753 Finance leases - gross : accounts 915 to 917

915 Fin leases gross less than1 year
916 Fin leases gross 1-5 years
916/1 Fin leases gross 1-2 years
916/2 Fin leases gross 2-3 years
916/3 Fin leases gross 3-4 years
916/4 Fin leases gross 4-5 years

Self assessment mapping
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities

917 Fin leases gross > 5 years

3.108 – Other liabilities

Group 755 Finance leases - interest : accounts 918 to 920

918 Fin leases interest less than 1 year
919 Fin leases interest 1-5 years
920 Fin leases interest > 5 years

Self assessment mapping
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities

Group 760 PROVISION FOR LIABILITIES : accounts 942 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.

Description

The description of group 760 is used as the note heading.

The total of this group is shown on the face of the balance sheet (BL2) under the heading 'Provision for liabilities'.

Provision for liabilities note

Accounts in group 767 are listed individually.

Description

The descriptions of accounts 942 to 946 are used in the provision for liabilities note.

942 No description
943 No description
944 No description
945 No description
946 No description

Self assessment mapping
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities

Group 781 ACCRUALS AND DEFERRED INCOME : accounts 951 to 956

Use this group to if you wish the accruals and deferred income to appear on the face of the statutory balance sheet
(BL2).
If not use group 664 or 684 and the amounts will be included within the creditors note.

Accruals and deferred income note

The accounts within this group will be shown separately in this note.
If groups 664 or 684 are used no note will be produced.

Description

The descriptions of accounts in this group are used individually in the 'Accruals and Deferred Income' note.

951 Accruals and deferred income

Self assessment mapping
3.108 – Other liabilities

952 Deferred government grants
953 No description
954 No description
955 No description
956 No description

3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities
3.108 – Other liabilities

Members' interest note

Postings to this group will be shown under two column headings 'Members' capital' (accounts 975 to 978) and
'Reserves' (accounts 970 to 973) with a total column also shown.

Descriptions

The description of group 802 will be used as the heading on the statutory balance sheet (BL2)

Group 811 Reserves: accounts 970 to 973

The balance on the accounts within this group will be shown on the statutory balance sheet (BL2) under the headings
'Revaluation reserve' (account 970) and 'Other reserves' (accounts 971 to 973).

Members' interests note

Postings to this group will appear under the column heading 'Reserves' with a separate note being produced to show the
breakdown of each reserve.

Reserves note

A table will be produced giving a separate column for each reserve and each movement will be listed individually.
Additional freeform text is available via a client data screen.

Descriptions

Group 811 description is used as the note heading.
The main account descriptions within group 811 are used as column headings within the reserves note.
The descriptions of movements on the members' interest table and reserves table are used from the sub accounts within
account 970.

970 Revaluation reserve
970 / 1 Brought forward
970 / 2 No description
970 / 3-10 No description

Self assessment mapping

3.111 – Balance at start of period
3.113 – Capital introduced
3.114 – Drawings

971 Other reserve 1
971 / 1 Brought forward
971 / 2 No description
971 / 3-10 No description

3.111 – Balance at start of period
3.113 – Capital introduced
3.114 – Drawings

972 Other reserves 2
972 / 1 Brought forward
972 / 2 No description
972 / 3-10 No description

3.111 – Balance at start of period
3.113 – Capital introduced
3.114 – Drawings

973 Other reserves 3
973 / 1 Brought forward
973 / 2 No description
973 / 3-10 No description

3.111 – Balance at start of period
3.113 – Capital introduced
3.114 – Drawings

Group 821 Capital accounts: accounts 975 to 978

The balance on the accounts within this group will be shown on the statutory balance sheet (BL2) under the heading
'Members' capital'.

Members' interests note

Postings to this group will appear under the column heading 'Members' capital'.
Sub accounts on each account within this group will be shown as follows:

• Sub accounts 2-10 are totalled and included under the heading 'Amounts introduced'

• Sub accounts 21-30 are totalled and included under the heading 'Repayment of capital'

• Sub accounts 41-50 are totalled and included under the heading 'Re-classifications'

Descriptions

The description of group 821 will be used as the heading on the statutory balance sheet (BL2).

975 Capital account
975 / 1 Brought forward
975 / 2 Capital introduced
975 / 3 Interest credited

3.111 – Balance at start of period
3.113 – Capital introduced
3.114 – Drawings

Group 800 MEMBERS' INTERESTS : accounts 970-990
Page 57 of 61

975 / 4-10 No description
975 / 21-30 No description
975 / 41-50 No description

3.114 – Drawings
3.114 – Drawings
3.114 – Drawings

976 Property capital account
976 / 1 Brought forward
976 / 2 Capital introduced
976 / 3 Interest credited
976 / 4-10 No description
976 / 21-30 No description
976 / 41-50 No description

3.111 – Balance at start of period
3.113 – Capital introduced
3.114 – Drawings
3.114 – Drawings
3.114 – Drawings
3.114 – Drawings

977 Other capital accounts 1
977 / 1 Brought forward
977 / 2 Capital introduced
977 / 3 Interest credited
977 / 4-10 No description
977 / 21-30 No description
977 / 41-50 No description

3.111 – Balance at start of period
3.113 – Capital introduced
3.114 – Drawings
3.114 – Drawings
3.114 – Drawings
3.114 – Drawings

978 Other capital accounts 2
978 / 1 Brought forward
978 / 2 Capital introduced
978 / 3 Interest credited
978 / 4-10 No description
978 / 21-30 No description
978 / 41-50 No description

3.111 – Balance at start of period
3.113 – Capital introduced
3.114 – Drawings
3.114 – Drawings
3.114 – Drawings
3.114 – Drawings

Descriptions

The description of group 825 will be used within the 'Loans and other debts due to members' note

Group 826 Members' loans less than 1 yr : account 983

Loans and other debts due to members note

In addition to being shown under the heading 'Loans due to members' the balance on this account will be shown under
the heading 'Falling due within one year'

983 Loans from members
983 / 1 Brought forward
983 / 2 Capital introduced
983 / 3 Interest capital
983 / 4-10 No description
983 / 21-30 No description
983 / 41-50 No description

3.111 – Balance at start of period
3.113 – Capital introduced
3.114 – Drawings
3.114 – Drawings
3.114 – Drawings
3.114 – Drawings

Group 827 Members' loans over 1 yr : account 984

Loans and other debts due to members note

In addition to being shown under the heading 'Loans due to members' the balance on this account will be shown under
the heading 'Falling due after more than one year''

984 Loans from members
984 / 1 Brought forward
984 / 2 Capital introduced
984 / 3 Interest capital
984 / 4-10 No description
984 / 21-30 No description
984 / 41-50 No description

3.111 – Balance at start of period
3.113 – Capital introduced
3.114 – Drawings
3.114 – Drawings
3.114 – Drawings
3.114 – Drawings

Group 822 Current accounts: account 985

Postings should be made to sub accounts within this group and NOT the main account.

Members' interests note

Sub accounts on account 985 will be shown as follows:

• Sub accounts 2-10 are totalled and included under the heading 'Amounts introduced'

• Sub accounts 21-30 are totalled and included under the heading 'Drawings'

• Sub accounts 41-50 are totalled and included under the heading 'Re-classifications'

Loans and other debts due to members note

Credit balances for each members' current account will be shown under the heading 'Amounts owed to members in
respect of profit' (this includes profit/loss allocated to each member).
Debit balances will be shown within debtors.

The balance on this account will also be included under the additional heading 'Falling due within one year'.

985 Loans from members
985 / 1 Brought forward
985 / 2 Capital introduced
985 / 3 Interest capital
985 / 4-10 No description
985 / 21 Drawings
985 / 22-30 No description
985 / 41-50 No description

3.111 – Balance at start of period
3.113 – Capital introduced
3.114 – Drawings
3.114 – Drawings
3.114 – Drawings
3.114 – Drawings
3.114 – Drawings

Group 823 Taxation provisions accounts: account 987

Postings should be made to sub accounts within this group and NOT the main account.

Members' interests note

Sub accounts on account 987 will be shown as follows:

Group 800 MEMBERS' INTERESTS : accounts 970-990
Page 59 of 61

• Sub accounts 2-10 are totalled and included under the heading 'Amounts introduced'

• Sub accounts 21-30 are totalled and included under the heading 'Drawings'

• Sub accounts 41-50 are totalled and included under the heading 'Re-classifications'

Loans and other debts due to members note

Credit balances for each members current account will be shown under the heading 'Taxation provision'.
Debit balances will be shown within debtors.

The balance on this account will also be included under the additional heading 'Falling due within one year'.

Descriptions

The description of group 823 will be used within the 'Loans and other debts due to members' note.

987 Loans from members
987 / 1 Brought forward
987 / 2 Capital introduced
987 / 3 Interest capital
987 / 4-10 No description
987 / 21-30 No description
987 / 41-50 No description

3.111 – Balance at start of period
3.113 – Capital introduced
3.114 – Drawings
3.114 – Drawings
3.114 – Drawings
3.114 – Drawings

Group 828 Other debts (Other): accounts 989 to 990

Postings should be made to sub accounts within this group and NOT the main account.

Members' interests note

Sub accounts on each account in this group will be shown as follows:

• Sub accounts 2-10 are totalled and included under the heading 'Amounts introduced'

• Sub accounts 21-30 are totalled and included under the heading 'Repayment of debt'

• Sub accounts 41-50 are totalled and included under the heading 'Re-classifications'

Loans and other debts due to members note

Credit balances on these accounts will be shown under the heading 'Other'.
Debit balances will be shown within 'Debtors'

Descriptions

The description of group 828 will be used within the 'Loans and other debts due to members' note.

Group 829 Other Debts less than 1 yr: account 989

Loans and other debts due to members note

In addition to being shown under the heading 'Other' the balance on this account will be shown under the heading
'Falling due within one year''

989 Loans from members
989 / 1 Brought forward
989 / 2 Capital introduced
989 / 3 Interest capital
989 / 4-10 No description
989 / 21-30 No description
989 / 41-50 No description

3.111 – Balance at start of period
3.113 – Capital introduced
3.114 – Drawings
3.114 – Drawings
3.114 – Drawings
3.114 – Drawings

Group 830 Other Debts over 1 yr: account 990

Loans and other debts due to members note

In addition to being shown under the heading 'Other' the balance on this account will be shown under the heading
'Falling due after more than one year''

990 Loans from members
990 / 1 Brought forward
990 / 2 Capital introduced
990 / 3 Interest capital
990 / 4-10 No description
990 / 21-30 No description
990 / 41-50 No description

3.111 – Balance at start of period
3.113 – Capital introduced
3.114 – Drawings
3.114 – Drawings
3.114 – Drawings
3.114 – Drawings

Group 800 MEMBERS' INTERESTS : accounts 970-990
Page 60 of 61

Account 998 should be used as the double entry to group 399
Post a Debit to accounts 470 to 479 (group 399) then post the credit to group 850 (account 998).

This will then be added to the share of profit shown in the 'Current account schedule' or the 'Members interest note'.
If there is a joint capital account then it is the first partner who will receive the fixed share.

998 Fixed share of profit

3.114 – Drawings