Account list for the chart ICHA: Incorporated charities chart 03/07/2019
**Suspense account** ...................................................................................................... 2
SOFA Accounts ................................................................................................................ 2
Group 1 INCOME AND ENDOWMENTS: accounts 1 to 63 ................................................... 2
Group 26 CHARITABLE ACTIVITIES: account 40 to 49 ......................................................... 4
Group 38 EXPENDITURE: accounts 71 to 476 ......................................................................... 6
Group 40 Raising funds: accounts 71 to 158 .......................................................................... 6
Group 101 CHARITABLE ACTIVITIES : accounts 161 to 216 ............................................... 13
Group 122 GRANTS PAYABLE : accounts 189 to 190 ......................................................... 15
Group 151 OTHER : accounts 221 to 246............................................................................. 15
Group 181 SUPPORT COSTS : accounts 251 to 476 ............................................................ 17
Group 371 REALISED RECOGNISED GAINS AND LOSSES : accounts 491 to 493 ........... 32
Group 381 PRIOR YEAR ADJUSTMENT : account 496 ........................................................ 32
Group 391 TRUSTEES' BENEFITS IN KIND : account 499 ................................................... 32
Balance Sheet Accounts ................................................................................................ 33
Group 411 FIXED ASSETS : accounts 502 to 567 ................................................................ 33
Group 481 CURRENT ASSETS : accounts 568 to 691.......................................................... 39
Group 590 ITEMS SHOWN AS ASSETS OR LIABILITIES AS APPROPRIATE : account 692
to 735 ........................................................................................................................................ 43
Group 650 CREDITORS : accounts 736 to 836 ...................................................................... 45
Group 701 LOANS : accounts 849 to 898 ............................................................................. 47
Group 741 HIRE PURCHASE AND FINANCE LEASE CONTRACTS : accounts 909 to 920 49
Group 760 PROVISION FOR LIABILITIES: accounts 942 to 946 .......................................... 50
Group 781 ACCRUALS AND DEFERRED INCOME : accounts 951 to 956 .......................... 52
Group 791 EMPLOYEE BENEFIT OBLIGATIONS : accounts 957 to 961 ............................. 52
Group 811 FUNDS : account 968 ........................................................................................... 54
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Account list for the chart ICHA: Incorporated charities chart 03/07/2019
ª Each posting needs to be attributed a fund.
ª For accounts posted to group 26 and 101 (Charitable activities), an activity
will need to be selected when making the posting.
ª For accounts posted to group 181 (Support costs)
|
Either: |
A basis of (automatic) allocation needs to be set up in |
|
Or: |
An activity will need to be selected when making the posting |
**Suspense account**
Account 0 is treated as a balance sheet account. Any balance will be included within current assets or liabilities as appropriate.
0 ** Suspense account **
SOFA Accounts
Group 1 INCOME AND ENDOWMENTS: accounts 1 to 63
Descriptions
The description of group 1 is used on the statutory Statement of Financial Activities.
Group 3 Donations and legacies: accounts 1 to 10
All accounts within group 3 will be added together and disclosed as 'Donations and legacies' on the Statement of Financial Activities
Sub accounts 1-50 within account 10 can be used if more than 9 Donations and legacies accounts are required. These sub accounts will be displayed separately where appropriate in the notes.
Accounting policy
Postings to this group will trigger the standard Donations and legacies accounting policy.
Donations and legacies note
A standard donations and legacies note will only be generated if postings have been made to an account between 1 and
Descriptions
The description of group 3 is used on the statutory Statement of Financial Activities and on the Donations and legacies note.
The descriptions of accounts 1-10 are used within the Donations and legacies note.
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Account list for the chart ICHA: Incorporated charities chart 03/07/2019
1 Gifts
2 Donations
3 Gift aid
4 Legacies
5 Grants
6 Subscriptions
7 Admissions
8 No description
9 No description
10 / 1-50 No description
Group 5 Exceptional items: account 11
Account 11 will be disclosed within the Donations and legacies note.
An optional Exceptional items note is available via a client data screen freeform note. However you may also make reference to any exceptional item within the additional/replacement note for donations and legacies.
11 Exceptional items
Group 7 Other trading activities: accounts 13 to 21
All accounts within group 7 will be added together and disclosed as 'Other trading activities' on the Statement of Financial Activities
Sub accounts 1-50 within account 21 can be used if more than 9 activities for other trading activities accounts are required. These sub accounts will be displayed separately where appropriate in the notes.
Accounting policy
Postings to this group will trigger the standard Income and endowments accounting policy.
Other trading activities
A standard 'Other trading activities' note will only be generated if postings have been made to an account between 13 to
Descriptions
The description of group 7 is used on the statutory Statement of Financial Activities and on the other trading activities note.
The descriptions of accounts 13-21 are used within the Other trading activities note.
13 Fundraising events
14 Shop income
15 Sponsorship
16 Social lotteries
17 No description
18 No description
19 No description
20 No description
21/1-50 No description
Group 8 Exceptional items: account 22
Account 22 will be disclosed within the Other trading activities note.
An optional Exceptional items note is available via a client data screen freeform note. However you may also make reference to any exceptional item within the additional/replacement note for other trading activities.
22 Exceptional items
Group 10 Investment income: accounts 24 to 37
Items posted to group 10 will be listed individually in the notes to the financial statements in the Investment income note
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Account list for the chart ICHA: Incorporated charities chart 03/07/2019
Description
The description of group 10 is used as a heading in the notes to the financial statements.
The descriptions of accounts 24 to 37 are used within the notes
24 Rents received
25 No description
Group 12 Income from shares in group undertakings: account 26
26 Shares in group undertakings
Group 13 Income from other participating interests: account 29
29 Other participating interests
Group 16 Other fixed asset investments: account 30 to 31
30 Other fixed asset investment – FII
31 Other fixed asset investment – Un FII
Group 19 Interest receivable and similar income: account 32 to 37
All items within group 19 will be added together and disclosed as 'Interest receivable and similar income' within the note for 'Investment income' in the notes to the financial statements.
Descriptions
The description of group 19 is used on the notes to the financial statements.
Group 20 Interest receivable non-trade: accounts 32 to 34
32 Deposit account interest
33 No description
34 No description
Group 21 Interest receivable trading: account 35
35 Interest receivable – trading
Group 22 Current asset investment income: accounts 36 to 37
36 Current asset investment income
Group 24 Exceptional items: account 38
Account 38 will be disclosed within the Investment income note.
An optional Exceptional items note is available via a client data screen freeform note. However you may also make reference to any exceptional item within the additional/replacement note for investment income.
38 Exceptional items
Group 26 CHARITABLE ACTIVITIES: account 40 to 49
All accounts within group 26 will be added together and disclosed as 'Income and endowments from charitable activities' on the Statement of Financial Activities
Sub accounts 1-50 within account 49 can be used if more than 9 income from charitable activities accounts are required.
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Account list for the chart ICHA: Incorporated charities chart 03/07/2019
These sub accounts will be displayed separately where appropriate in the notes.
Accounting policy
Postings to this group will trigger the standard Charitable activities accounting policy.
Incoming resources from charitable activities note
A standard 'incoming resources from charitable activities' note will only be generated if postings have been made to an account numbered between 40 to 49.
Descriptions
The description of group 26 is used on the statutory Statement of Financial Activities and on charitable activities note.
The descriptions of accounts 40-49 are used within the charitable activities note.
Grants receivable
For postings to account 44 an incoming grant will need to be set up and attributed to the posting, although this is not disclosed in the charitable activity note.
A data screen is available if further breakdown is required
Activities
An activity will need to be selected when making the postings to group 26
40 No description
41 No description
42 No description
43 No description
44 Grants
45 No description
46 No description
47 No description
48 No description
49/1-50 No description
Group 29 Exceptional items: account 50
Account 50 will be disclosed within the Charitable activities note.
An optional Exceptional items note is available via a client data screen freeform note. However you may also make reference to any exceptional item within the additional/replacement note charitable activities.
50 Exceptional items
Group 31 Other income: account 56 to 61
Group 32 Gain on sale of assets: accounts 56 to 58
Net income/expenses note
The total of gains on sale of fixed assets is disclosed in the net income/expenses note and is taken from the balance in group 32
Gains on investment assets should be entered in group 371 and NOT group 32
56 Gain on sale of intangible fixed assets
57 Gain on sale of tangible fixed assets
58 Gain on sale of heritage assets
Group 33 Net finance income: account 60
The net finance income from pension assets/liabilities should be posted here to the relevant sub account.
Net finance costs should be posted within the resources expended section under the appropriate heading.
60 Net finance income
60/1 Expected return on pension scheme assets
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Account list for the chart ICHA: Incorporated charities chart 03/07/2019
60/2 Interest on pension scheme liabilities
Group 34 Other Income: account 61
Account 61 will be disclosed within the Other incoming resources note.
61/1-50 No description
Group 35 Exceptional items: account 63
Account 63 will be disclosed within the Other income note.
An optional Exceptional items note is available via a client data screen freeform note. However you may also make reference to any exceptional item within the additional/replacement note for other income.
63 Exceptional items
Group 38 EXPENDITURE: accounts 71 to 476
Postings to accounts 71 to 246 (group 39) will be wholly applied to their main direct costs group without any apportionment across support costs.
For postings to support costs please refer to group 181
Group 40 Raising funds: accounts 71 to 158
Group 41 Raising donations and legacies: accounts 71 to 95
Group 42 Staff costs: accounts 71 to 74
Trustees' costs should be posted to sub accounts (where appropriate) within each group and NOT the main account.
For businesses using the Statement of Financial Activities (SFA).
accounts 71 to 74 are included separately within the notes to the accounts
Accounting policy
A pension accounting policy will be triggered by any postings to the pension accounts (including trustees' pensions) in the above groups. This can be tailored via a client data screen.
Staff costs note
The total amounts for staff costs from groups 42, 65, 82, 103, 132, 152, 183, 203, 223, 243, 263, 283, 303 and 323 will appear in the staff costs note. These will be totalled and shown as:
Wages and salaries
Social security costs
Other pension costs
Additional information relating to numbers of employees will be taken from a client data screen. There is also an option for additional freeform text.
Trustees' disclosures
When making postings to the trustees' accounts, a specific trustee should be nominated. A list will appear of the trustees that are in office during the year. If separate details are not required, it is possible to allocate to the Unspecified trustees' account.
The following items will be disclosed relating to trustees:
Trustees' emoluments (Salaries, Fees, Bonuses, Commission, Benefits in kind (memo posting to account 499)
Pension contributions to money purchase schemes
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Account list for the chart ICHA: Incorporated charities chart 03/07/2019
Trustees' expenses will be shown separately after Trustees' remuneration etc
Small charitable company exemptions claimed
There will be no Staff costs note.
The pension costs will appear in the net income/expenditure note.
The trustees' pension contributions will be included with their emoluments as “Trustees'' emoluments and other benefits etc”.
71 Trustees' remuneration etc
71 / 1 Trustees' salaries
71 / 2 Trustees' fees
71 / 3 Trustees' bonuses
71 / 4 Trustees' commission
71 / 5 Trustees' social security
71 / 6 Trustees' pension contributions to defined benefit schemes
71 / 7 Trustees' pension contributions to money purchase schemes
71 / 8 Trustees' pensions paid
71 / 11 Trustees' expenses
72 Wages
73 Social security
74 Pensions
Group 43 Operating leases: accounts 77 to 78
For businesses using the Statement of Financial Activities (SFA)
accounts within this group will be included separately within the note
Net income/expenses note
Totals for Hire of plant and machinery and Other operating leases will be disclosed in the net incoming/outgoing resources note. These balances will come from groups 43, 66, 83, 104, 133, 153, 184, 204, 224, 244, 264, 284, 304 and 324
Descriptions in operating profit/loss note will pick up from accounts in this group (group 43)
Small charitable companies following the FRSSE
There will be no disclosure of Operating leases.
77 Hire of plant and machinery
78 Other operating leases
Group 44 Other costs: accounts 79 to 86
For businesses using the Statement of Financial Activities (SFA).
accounts within this group are shown separately when included within the notes
79 Rates and water
80 Insurance
81 Light and heat
82 Telephone
83 Postage and stationery
84 Sundries
85 No description
86 / 1-50 No description
Group 45 Depreciation: accounts 87 to 88
For businesses using the Statement of Financial Activities (SFA):
accounts within this group are totalled and included within the heading “Depreciation” in the notes to the notes to the financial statements.
Net income/expenses note
Depreciation for disclosure in the net income/expenses note is taken from the balance sheet codes in group 411.
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Account list for the chart ICHA: Incorporated charities chart 03/07/2019
Note
Postings should be made to the sub accounts within this group if a breakdown of the depreciation amounts is required on the trial balance and to the main account if no breakdown is required.
87 Amortisation of intangible fixed assets
87/1 Amortisation of goodwill
87/2 Amort of patents & licences
87/3 Amort of development costs
87/4 Amort of computer software
88 Depreciation of tangible fixed assets
88/1 Depn of freehold property
88/2 Depn of short leasehold
88/3 Depn of long leasehold
88/11 Depn of improvements to property
88/12 Depn of plant & machinery
88/13 Depn of fixtures & fittings
88/14 Depn of motor vehicles
88/15 Depn of computer equipment
88/21 Depn of heritage asset 1
88/22 Depn of heritage asset 2
Group 46 Loss on sale of assets: accounts 89 to 91
For businesses using the Statement of Financial Activities (SFA):
accounts within this group are totalled and included within the heading “Loss on sale of assets” within the notes to the financial statements.
Net income/expenses
The total of profit or loss on sale of fixed assets is disclosed in the net income/expenses note and is taken from balances in groups 46, 69, 86, 107, 137, 156, 187, 207, 227, 247, 267, 287, 307 and 327
89 Loss on sale of intangible fixed assets
90 Loss on sale of tangible fixed assets
91 Loss on sale of heritage asset
Group 47 Impairment losses: accounts 92 to 94
For businesses using the Statement of Financial Activities (SFA).
accounts within this group are totalled and included within the heading “Impairment losses” within the notes to the financial statements
92 Impairment losses for intangible fixed assets
93 Impairment losses for tangible fixed assets
94 Impairment losses for heritage fixed assets
Group 48 Interest payable and similar charges: account 95
A total for this group is shown as Interest payable and similar charges within the raising donations and legacies note.
Descriptions
The description of the group is used as a note heading in the Notes to the financial statements within the raising donations and legacies note.
95 Interest payable and similar charges
95/1 Bank interest
95/2 Bank loan interest
95/3 Mortgage
95/4 Loan
95/5 No description
Group 50 Interest payable non trade loans: accounts 95/11 to 95/12
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Account list for the chart ICHA: Incorporated charities chart 03/07/2019
95/11 Interest payable – non trade
95/12 No description
Group 51 Hire purchase and finance lease charges: accounts 95/21 to 95/23
95/21 Hire purchase
95/22 Leasing
95/23 No description
Group 52 Other finance costs: accounts 95/31 to 95/32
95/31 No description
95/32 No description
Group 53 Net finance costs: accounts 95/41 to 95/42
The net finance costs deriving from the donations and legacies income for pension assets/liabilities should be posted here to the relevant sub account.
Net finance income should be posted within the incoming resources section, group 33.
95/41 Expected return on pension scheme assets
95/42 Interest on pension scheme liabilities
Group 55 Exceptional items: account 96
For businesses using the Statement of Financial Activities (SFA).
The account is included within the notes to the financial statements
Exceptional items note
An optional Exceptional items note is available via a client data screen freeform note.
96 Exceptional items
Group 61 Other trading activities: accounts 99 to 129
Please refer to group 41 for details relating to the disclosure of individual sections
Group 63 Opening stock: accounts 99 to 100
For businesses using the Statement of Financial Activities (SFA).
ª accounts 99 to 100 will be totalled with posting to groups 64 and 78 and shown as 'Purchases' within the Other
trading activities note
Descriptions
The description of group 64 is used within the Other trading activities note to the financial statement.
99 Opening stock
100 Opening work in progress
Group 64 Purchases: accounts 101to 102
For businesses using the Statement of Financial Activities (SFA).
ª accounts 101 to 102 will be totalled with posting to groups 63 and 78 and shown as 'Purchases' within the
Other trading activities note
Descriptions
The description of group 64 is used within the Other trading activities note to the financial statement.
101 Purchases
102 No description
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Account list for the chart ICHA: Incorporated charities chart 03/07/2019
Group 65 Staff costs: accounts 103 to 106
103 Trustees' remuneration etc
103 / 1 Trustees' salaries
103 / 2 Trustees' fees
103 / 3 Trustees' bonuses
103 / 4 Trustees' commission
103 / 5 Trustees' social security
103 / 6 Trustees' pension contributions to defined benefit schemes
103 / 7 Trustees' pension contributions to money purchase schemes
103 / 8 Trustees' pensions paid
103 / 11Trustees' expenses
104 Wages
105 Social security
106 Pensions
Group 66 Operating leases: accounts 109 to 110
109 Hire of plant and machinery
110 Other operating leases
Group 67 Other costs: accounts 111 to 118
111 Licensing
112 Commission
113 Bad debts
114 No description
115 No description
116 No description
117 No description
118 / 1-50 No description
Group 68 Depreciation: accounts 119 to 120
119 Amortisation of intangible fixed assets
119/1 Amortisation of goodwill
119/2 Amort of patents & licences
119/3 Amort of development costs
119/4 Amort of computer software
120 Depreciation of tangible fixed assets
120/1 Depn of freehold property
120/2 Depn of short leasehold
120/3 Depn of long leasehold
120/11 Depn of improvements to property
120/12 Depn of plant & machinery
120/13 Depn of fixtures & fittings
120/14 Depn of motor vehicles
120/15 Depn of computer equipment
120/21 Depn of heritage asset 1
120/22 Depn of heritage asset 2
Group 69 Loss on sale of assets: accounts 121 to 123
121 Loss on sale of intangible fixed assets
122 Loss on sale of tangible fixed assets
123 Loss on sale of heritage asset
Group 70 Impairment losses : accounts 124 to 126
124 Impairment losses for intangible fixed assets
125 Impairment losses for tangible fixed assets
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Account list for the chart ICHA: Incorporated charities chart 03/07/2019
126 Impairment losses for heritage fixed assets
Group 71 Interest payable and similar charges : account 127
Group 72 Interest payable – Sch D1 : accounts 127/1 to 127/5
127 Interest payable and similar charges
127/1 Bank interest
127/2 Bank loan interest
127/3 Mortgage
127/4 Loan
127/5 No description
Group 73 Interest payable non trade loans : accounts 127/11 to 127/12
127/11 Interest payable – non trade
127/12 No description
Group 74 Hire purchase and finance lease charges : accounts 127/21 to 127/23
127/21 Hire purchase
127/22 Leasing
127/23 No description
Group 75 Other finance costs : accounts 127/31 to 127/32
127/31 No description
127/32 No description
Group 76 Net finance costs : accounts 127/41 to 127/42
127/41 Expected return on pension scheme assets
127/42 Interest on pension scheme liabilities
Group 78 Closing stock : accounts 128 to 129
For businesses using the Statement of Financial Activities (SFA).
ª accounts 128 to 129 are will be totalled with posting to groups 63 and 64 and shown as 'Purchases' within the
Other trading activities note
Descriptions
The description of group 64 is used within the Other trading activites note to the financial statement.
128 Closing stock
129 Closing work in progress
Group 79 Exceptional items : account 130
130 Exceptional items
Group 81 Investment management costs : accounts 133 to 157
Please refer to group 41 for details relating to the disclosure of individual sections.
Group 82 Staff costs : accounts 133 to 136
133 Trustees' remuneration etc
133 / 1 Trustees' salaries
133 / 2 Trustees' fees
133 / 3 Trustees' bonuses
133 / 4 Trustees' commission
133 / 5 Trustees' social security
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Account list for the chart ICHA: Incorporated charities chart 03/07/2019
133 / 6 Trustees' pension contributions to defined benefit schemes
133 / 7 Trustees' pension contributions to money purchase schemes
133 / 8 Trustees' pensions paid
133 / 11Trustees' expenses
134 Wages
135 Social security
136 Pensions
Group 83 Operating leases : accounts 139 to 140
139 Hire of plant and machinery
140 Other operating leases
Group 84 Other costs : accounts 141 to 148
141 Portfolio management
142 Investment advice
143 Administrative expenses
144 No description
145 Rent collection
146 Property repairs
147 Maintenance charges
148 / 1-50 No description
Group 85 Depreciation : accounts 149 to 150
149 Amortisation of intangible fixed assets
149/1 Amortisation of goodwill
149/2 Amort of patents & licences
149/3 Amort of development costs
149/4 Amort of computer software
150 Depreciation of tangible fixed assets
150/1 Depn of freehold property
150/2 Depn of short leasehold
150/3 Depn of long leasehold
150/11 Depn of improvements to property
150/12 Depn of plant & machinery
150/13 Depn of fixtures & fittings
150/14 Depn of motor vehicles
150/15 Depn of computer equipment
150/21 Depn of heritage asset 1
150/22 Depn of heritage asset 2
Group 86 Loss on sale of assets : accounts 151 to 153
151 Loss on sale of intangible fixed assets
152 Loss on sale of tangible fixed assets
153 Loss on sale of heritage asset
Group 87 Impairment losses : accounts 154 to 156
154 Impairment losses for intangible fixed assets
155 Impairment losses for tangible fixed assets
156 Impairment losses for heritage fixed assets
Group 88 Interest payable and similar charges : account 157
Group 89 Interest payable Sch – D1 : accounts 157/1 to 157/5
157 Interest payable and similar charges
157/1 Bank interest
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Account list for the chart ICHA: Incorporated charities chart 03/07/2019
157/2 Bank loan interest
157/3 Mortgage
157/4 Loan
157/5 No description
Group 90 Interest payable non trade loans : accounts 157/11 to 157/12
157/11 Interest payable – non trade
157/12 No description
Group 91 Hire purchase and finance lease charges : accounts 157/21 to 157/23
157/21 Hire purchase
157/22 Leasing
157/23 No description
Group 92 Other finance costs : accounts 157/31 to 157/32
157/31 No description
157/32 No description
Group 93 Net finance costs : accounts 157/41 to 157/42
157/41 Expected return on pension scheme assets
157/42 Interest on pension scheme liabilities
Group 95 Exceptional items : account 158
158 Exceptional items
Group 101 CHARITABLE ACTIVITIES : accounts 161 to 216
Accounts posted within this group will need to have an activity selected. To create an activity select Edit ¦ Activities or New when the selection box appears
Please refer to group 41 for details relating to the disclosure of individual sections
Group 102 Non grantmaking : accounts 161 to 186
Group 103 Staff costs : accounts 161 to 164
161 Trustees' remuneration etc
161 / 1 Trustees' salaries
161 / 2 Trustees' fees
161 / 3 Trustees' bonuses
161 / 4 Trustees' commission
161 / 5 Trustees' social security
161 / 6 Trustees' pension contributions to defined benefit schemes
161 / 7 Trustees' pension contributions to money purchase schemes
161 / 8 Trustees' pensions paid
161 / 11Trustees' expenses
162 Wages
163 Social security
164 Pensions
Group 104 Operating leases : accounts 167 to 168
167 Hire of plant and machinery
168 Other operating leases
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Group 105 Other costs : accounts 169 to 179
169 Rates and water
170 Insurance
171 Light and heat
172 Telephone
173 Postage and stationery
174 Advertising
175 Sundries
176 / 1-50 No description
Group 106 Depreciation : accounts 177 to 178
177 Amortisation of intangible fixed assets
177/1 Amortisation of goodwill
177/2 Amort of patents & licences
177/3 Amort of development costs
177/4 Amort of computer software
178 Depreciation of tangible fixed assets
178/1 Depn of freehold property
178/2 Depn of short leasehold
178/3 Depn of long leasehold
178/11 Depn of improvements to property
178/12 Depn of plant & machinery
178/13 Depn of fixtures & fittings
178/14 Depn of motor vehicles
178/15 Depn of computer equipment
178/21 Depn of heritage asset 1
178/22 Depn of heritage asset 2
Group 107 Loss on sale of assets : accounts 179 to 181
179 Loss on sale of intangible fixed assets
180 Loss on sale of tangible fixed assets
181 Loss on sale of heritage asset
Group 108 Impairment losses : accounts 182 to 184
182 Impairment losses for intangible fixed assets
183 Impairment losses for tangible fixed assets
184 Impairment losses for heritage fixed assets
Group 109 Interest payable and similar charges : account 185
Group 110 Interest payable Sch – D1 : accounts 185/1 to 185/5
185 Interest payable and similar charges
185/1 Bank interest
185/2 Bank loan interest
185/3 Mortgage
185/4 Loan
185/5 No description
Group 111 Interest payable non trade loans : accounts 185/11 to 185/12
185/11 Interest payable – non trade
185/12 No description
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Group 112 Hire purchase and finance lease charges : accounts 185/21 to 185/23
185/21 Hire purchase
185/22 Leasing
185/23 No description
Group 113 Other finance costs : accounts 185/31 to 185/32
185/31 No description
185/32 No description
Group 114 Net finance costs : accounts 185/41 to 185/42
185/41 Expected return on pension scheme assets
185/42 Interest on pension scheme liabilities
Group 116 Exceptional items : account 186
186 Exceptional items
Group 122 GRANTS PAYABLE : accounts 189 to 190
Group 123 Institutional grants : accounts 189 to 189
For each posting to account 189 an institution that is to receive the grant will need to be selected in addition to an activity. There is then the option to select the recipient which will be disclosed within the note 'Grants Payable'
189 Grants to institutions
Group 124 Individual grants : accounts 190 to 190
When posting to account 190 an individual receiving the grant will need to be selected, although this is not disclosed. An activity is required to be selected, however the recipient is optional.
190 Grants to individuals
Group 151 OTHER : accounts 221 to 246
Please refer to group 41 for details relating to the disclosure of individual sections.
Group 152 Staff costs : accounts 221 to 224
221 Trustees' remuneration etc
221 / 1 Trustees' salaries
221 / 2 Trustees' fees
221 / 3 Trustees' bonuses
221 / 4 Trustees' commission
221 / 5 Trustees' social security
221 / 6 Trustees' pension contributions to defined benefit schemes
221 / 7 Trustees' pension contributions to money purchase schemes
221 / 8 Trustees' pensions paid
221 / 11Trustees' expenses
222 Wages
223 Social security
224 Pensions
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Group 153 Operating leases : accounts 227 to 228
227 Hire of plant and machinery
228 Other operating leases
Group 154 Other costs : accounts 229 to 236
229 No description
230 No description
231 No description
232 No description
233 No description
234 No description
235 No description
236 / 1-50 No description
Group 155 Depreciation : accounts 237 to 238
237 Amortisation of intangible fixed assets
237/1 Amortisation of goodwill
237/2 Amort of patents & licences
237/3 Amort of development costs
237/4 Amort of computer software
238 Depreciation of tangible fixed assets
238/1 Depn of freehold property
238/2 Depn of short leasehold
238/3 Depn of long leasehold
238/11 Depn of improvements to property
238/12 Depn of plant & machinery
238/13 Depn of fixtures & fittings
238/14 Depn of motor vehicles
238/15 Depn of computer equipment
238/21 Depn of heritage asset 1
238/22 Depn of heritage asset 2
Group 156 Loss on sale of assets : accounts 239 to 241
239 Loss on sale of intangible fixed assets
240 Loss on sale of tangible fixed assets
241 Loss on sale of heritage asset
Group 157 Impairment losses : accounts 242 to 244
242 Impairment losses for intangible fixed assets
243 Impairment losses for tangible fixed assets
244 Impairment losses for heritage fixed assets
Group 158 Interest payable and similar charges : account 245
Group 159 Interest payable Sch – D1 : accounts 245/1 to 245/5
245 Interest payable and similar charges
245/1 Bank interest
245/2 Bank loan interest
245/3 Mortgage
245/4 Loan
245/5 No description
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Group 160 Interest payable non trade loans : accounts 245/11 to 245/12
245/11 Interest payable – non trade
245/12 No description
Group 161 Hire purchase and finance lease charges : accounts 245/21 to 245/23
245/21 Hire purchase
245/22 Leasing
245/23 No description
Group 162 Other finance costs : accounts 245/31 to 245/32
245/31 No description
245/32 No description
Group 163 Net finance costs : accounts 245/41 to 245/42
245/41 Expected return on pension scheme assets
245/42 Interest on pension scheme liabilities
Group 165 Exceptional items : account 218
246 Exceptional items
Group 181 SUPPORT COSTS : accounts 251 to 476
For accounts posted to group 181 (Support costs)
Either: A basis of (automatic) allocation needs to be set up in Edit/Support costs
Or: An activity will need to be selected when making the posting
Group 182 Management : accounts 251 to 277
Please refer to group 41 for details relating to the disclosure of individual sections.
Group 183 Staff costs : accounts 251 to 254
251 Trustees' remuneration etc
251 / 1 Trustees' salaries
251 / 2 Trustees' fees
251 / 3 Trustees' bonuses
251 / 4 Trustees' commission
251 / 5 Trustees' social security
251 / 6 Trustees' pension contributions to defined benefit schemes
251 / 7 Trustees' pension contributions to money purchase schemes
251 / 8 Trustees' pensions paid
251 / 11Trustees' expenses
252 Wages
253 Social security
254 Pensions
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Account list for the chart ICHA: Incorporated charities chart 03/07/2019
Group 184 Operating leases : accounts 257 to 258
257 Hire of plant and machinery
258 Other operating leases
Group 185 Other costs : accounts 259 to 267
259 Rates and water
260 Insurance
261 Light and heat
262 Telephone
263 Postage and stationery
264 Advertising
265 Sundries
266 No description
267 / 1-50 No description
Group 186 Depreciation : accounts 268 to 269
268 Amortisation of intangible fixed assets
268/1 Amortisation of goodwill
268/2 Amort of patents & licences
268/3 Amort of development costs
268/4 Amort of computer software
269 Depreciation of tangible fixed assets
269/1 Depn of freehold property
269/2 Depn of short leasehold
269/3 Depn of long leasehold
269/11 Depn of improvements to property
269/12 Depn of plant & machinery
269/13 Depn of fixtures & fittings
269/14 Depn of motor vehicles
269/15 Depn of computer equipment
269/21 Depn of heritage asset 1
269/22 Depn of heritage asset 2
Group 187 Loss on sale of assets : accounts 270 to 272
270 Loss on sale of intangible fixed assets
271 Loss on sale of tangible fixed assets
272 Loss on sale of heritage asset
Group 188 Impairment losses : accounts 273 to 275
273 Impairment losses for intangible fixed assets
274 Impairment losses for tangible fixed assets
275 Impairment losses for heritage assets
Group 189 Interest payable and similar charges : account 276
Group 190 Interest payable Sch – D1 : accounts 276/1 to 276/5
276 Interest payable and similar charges
276/1 Bank interest
276/2 Bank loan interest
276/3 Mortgage
276/4 Loan
276/5 No description
Group 191 Interest payable non trade loans : accounts 276/11 to 276/12
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Account list for the chart ICHA: Incorporated charities chart 03/07/2019
276/11 Interest payable – non trade
276/12 No description
Group 192 Hire purchase and finance lease charges : accounts 276/21 to 276/23
276/21 Hire purchase
276/22 Leasing
276/23 No description
Group 193 Other finance costs : accounts 276/31 to 276/32
276/31 No description
276/32 No description
Group 194 Net finance costs : accounts 276/41 to 276/42
276/41 Expected return on pension scheme assets
276/42 Interest on pension scheme liabilities
Group 196 Exceptional items : account 277
277 Exceptional items
Group 202 Finance : accounts 280 to 306
Please refer to group 41 for details relating to the disclosure of individual sections.
Group 203 Staff costs : accounts 280 to 283
280 Trustees' remuneration etc
280 / 1 Trustees' salaries
280 / 2 Trustees' fees
280 / 3 Trustees' bonuses
280 / 4 Trustees' commission
280 / 5 Trustees' social security
280 / 6 Trustees' pension contributions to defined benefit schemes
280 / 7 Trustees' pension contributions to money purchase schemes
280 / 8 Trustees' pensions paid
280 / 11Trustees' expenses
281 Wages
282 Social security
283 Pensions
Group 204 Operating leases : accounts 286 to 287
286 Hire of plant and machinery
287 Other operating leases
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Account list for the chart ICHA: Incorporated charities chart 03/07/2019
Group 205 Other costs : accounts 288 to 296
288 Rates and water
289 Insurance
290 Light and heat
291 Telephone
292 Postage and stationery
293 Sundries
294 Bank charges
295 Discounts
296 / 1-50 No description
Group 206 Depreciation : accounts 297 to 298
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 improvements 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
298/21 Depn of heritage asset 1
298/22 Depn of heritage asset 2
Group 207 Loss on sale of assets : accounts 299 to 301
299 Loss on sale of intangible fixed assets
300 Loss on sale of tangible fixed assets
301 Loss on sale of heritage asset
Group 208 Impairment losses : accounts 302 to 304
302 Impairment losses for intangible fixed assets
303 Impairment losses for tangible fixed assets
304 Impairment losses for heritage fixed assets
Group 209 Interest payable and similar charges : account 305
Group 210 Interest payable Sch – D1 : accounts 305/1 to 305/5
305 Interest payable and similar charges
305/1 Bank interest
305/2 Bank loan interest
305/3 Mortgage
305/4 Loan
305/5 No description
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Account list for the chart ICHA: Incorporated charities chart 03/07/2019
Group 211 Interest payable non trade loans : accounts 305/11 to 305/12
305/11 Interest payable – non trade
305/12 No description
Group 212 Hire purchase and finance lease charges : accounts 305/21 to 305/23
305/21 Hire purchase
305/22 Leasing
305/23 No description
Group 213 Other finance costs : accounts 305/31 to 305/32
305/31 No description
305/32 No description
Group 214 Net finance costs : accounts 305/41 to 305/42
305/41 Expected return on pension scheme assets
305/42 Interest on pension scheme liabilities
Group 216 Exceptional items : account 306
306 Exceptional items
Group 222 Information technology : accounts 309 to 335
Please refer to group 41 for details relating to the disclosure of individual sections.
Group 223 Staff costs : accounts 309 to 312
309 Trustees' remuneration etc
309 / 1 Trustees' salaries
309 / 2 Trustees' fees
309 / 3 Trustees' bonuses
309 / 4 Trustees' commission
309 / 5 Trustees' social security
309 / 6 Trustees' pension contributions to defined benefit schemes
309 / 7 Trustees' pension contributions to money purchase schemes
309 / 8 Trustees' pensions paid
309 / 11Trustees' expenses
310 Wages
311 Social security
312 Pensions
Group 224 Operating leases : accounts 315 to 316
315 Hire of plant and machinery
316 Other operating leases
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Account list for the chart ICHA: Incorporated charities chart 03/07/2019
Group 225 Other costs : accounts 317 to 325
317 Rates and water
318 Insurance
319 Light and heat
320 Telephone
321 Postage and stationery
322 Repairs and renewals
323 Sundries
324 No description
325 / 1-50 No description
Group 226 Depreciation : accounts 326 to 327
326 Amortisation of intangible fixed assets
326/1 Amortisation of goodwill
326/2 Amort of patents & licences
326/3 Amort of development costs
326/4 Amort of computer software
327 Depreciation of tangible fixed assets
327/1 Depn of freehold property
327/2 Depn of short leasehold
327/3 Depn of long leasehold
327/11 Depn of improvements to property
327/12 Depn of plant & machinery
327/13 Depn of fixtures & fittings
327/14 Depn of motor vehicles
327/15 Depn of computer equipment
327/21 Depn of heritage asset 1
327/22 Depn of heritage asset 2
Group 227 Loss on sale of assets : accounts 328 to 330
328 Loss on sale of intangible fixed assets
329 Loss on sale of tangible fixed assets
330 Loss on sale of heritage asset
Group 228 Impairment losses : accounts 331 to 333
331 Impairment losses for intangible fixed assets
332 Impairment losses for tangible fixed assets
333 Impairment losses for heritage fixed assets
Group 229 Interest payable and similar charges : account 334
Group 230 Interest payable Sch – D1 : accounts 334/1 to 334/5
334 Interest payable and similar charges
334/1 Bank interest
334/2 Bank loan interest
334/3 Mortgage
334/4 Loan
334/5 No description
Group 231 Interest payable non trade loans : accounts 334/11 to 334/12
334/11 Interest payable – non trade
334/12 No description
Group 232 Hire purchase and finance lease charges : accounts 334/21 to 334/23
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Account list for the chart ICHA: Incorporated charities chart 03/07/2019
334/21 Hire purchase
334/22 Leasing
334/23 No description
Group 233 Other finance costs : accounts 334/31 to 334/32
334/31 No description
334/32 No description
Group 234 Net finance costs : accounts 334/41 to 334/42
334/41 Expected return on pension scheme assets
334/42 Interest on pension scheme liabilities
Group 236 Exceptional items : account 334
335 Exceptional items
Group 242 Human resources: accounts 338 to 364
Please refer to group 41 for details relating to the disclosure of individual sections.
Group 243 Staff costs : accounts 338 to 341
338 Trustees' remuneration etc
338 / 1 Trustees' salaries
338 / 2 Trustees' fees
338 / 3 Trustees' bonuses
338 / 4 Trustees' commission
338 / 5 Trustees' social security
338 / 6 Trustees' pension contributions to defined benefit schemes
338 / 7 Trustees' pension contributions to money purchase schemes
338 / 8 Trustees' pensions paid
338 / 11Trustees' expenses
339 Wages
340 Social security
341 Pensions
Group 244 Operating leases : accounts 344 to 345
344 Hire of plant and machinery
345 Other operating leases
Group 245 Other costs : accounts 346 to 354
346 Rates and water
347 Insurance
348 Light and heat
349 Telephone
350 Postage and stationery
351 Software licences
352 Sundries
353 No description
354 / 1-50 No description
Group 246 Depreciation : accounts 355 to 356
355 Amortisation of intangible fixed assets
355/1 Amortisation of goodwill
355/2 Amort of patents & licences
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Account list for the chart ICHA: Incorporated charities chart 03/07/2019
355/3 Amort of development costs
355/4 Amort of computer software
356 Depreciation of tangible fixed assets
356/1 Depn of freehold property
356/2 Depn of short leasehold
356/3 Depn of long leashold
356/11 Depn of improvemts to property
356/12 Depn of plant & machinery
356/13 Depn of fixtures & fittings
356/14 Depn of motor vehicles
356/15 Depn of computer equipment
356/21 Depn of heritage asset 1
356/22 Depn of heritage asset 2
Group 247 Loss on sale of assets : accounts 357 to 359
357 Loss on sale of intangible fixed assets
358 Loss on sale of tangible fixed assets
359 Loss on sale of heritage asset
Group 248 Impairment losses : accounts 360 to 362
360 Impairment losses for intangible fixed assets
361 Impairment losses for tangible fixed assets
362 Impairment losses for heritage fixed assets
Group 249 Interest payable and similar charges : account 363
Group 250 Interest payable Sch – D1 : accounts 363/1 to 363/5
363 Interest payable and similar charges
363/1 Bank interest
363/2 Bank loan interest
363/3 Mortgage
363/4 Loan
363/5 No description
Group 251 Interest payable non trade loans : accounts 363/11 to 363/12
363/11 Interest payable – non trade
363/12 No description
Group 252 Hire purchase and finance lease charges : accounts 363/21 to 363/23
363/21 Hire purchase
363/22 Leasing
363/23 No description
Group 253 Other finance costs : accounts 363/31 to 363/32
363/31 No description
363/32 No description
Group 254 Net finance costs : accounts 363/41 to 363/42
363/41 Expected return on pension scheme assets
363/42 Interest on pension scheme liabilities
Group 256 Exceptional items : account 365
364 Exceptional items
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Account list for the chart ICHA: Incorporated charities chart 03/07/2019
Group 262 Other : accounts 367 to 392
Please refer to group 41 for details relating to the disclosure of individual sections.
Group 263 Staff costs : accounts 367 to 370
367 Trustees' remuneration etc
367 / 1 Trustees' salaries
367 / 2 Trustees' fees
367 / 3 Trustees' bonuses
367 / 4 Trustees' commission
367 / 5 Trustees' social security
367 / 6 Trustees' pension contributions to defined benefit schemes
367 / 7 Trustees' pension contributions to money purchase schemes
367 / 8 Trustees' pensions paid
367 / 11Trustees' expenses
368 Wages
369 Social security
370 Pensions
Group 264 Operating leases : accounts 373 to 374
373 Hire of plant and machinery
374 Other operating leases
Group 265 Other costs : accounts 375 to 382
375 Rates and water
376 Insurance
377 Light and heat
378 Telephone
379 Postage and stationery
380 Sundries
381 No description
382 / 1-50 No description
Group 266 Depreciation : accounts 383 to 384
383 Amortisation of intangible fixed assets
383/1 Amortisation of goodwill
383/2 Amort of patents & licences
383/3 Amort of development costs
383/4 Amort of computer software
384 Depreciation of tangible fixed assets
384/1 Depn of freehold property
384/2 Depn of short leashold
384/3 Depn of long leashold
384/11 Depn of improvemts to property
384/12 Depn of plant & machinery
384/13 Depn of fixtures & fittings
384/14 Depn of motor vehicles
384/15 Depn of computer equipment
384/21 Depn of heritage asset 1
384/22 Depn of heritage asset 2
Group 267 Loss on sale of assets : accounts 385 to 387
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Account list for the chart ICHA: Incorporated charities chart 03/07/2019
385 Loss on sale of intangible fixed assets
386 Loss on sale of tangible fixed assets
387 Loss on sale of heritage asset
Group 268 Impairment losses : accounts 388 to 390
388 Impairment losses for intangible fixed assets
389 Impairment losses for tangible fixed assets
390 Impairment losses for heritage fixed assets
Group 269 Interest payable and similar charges : account 391
Group 270 Interest payable Sch – D1 : accounts 391/1 to 391/5
391 Interest payable and similar charges
391/1 Bank interest
391/2 Bank loan interest
391/3 Mortgage
391/4 Loan
391/5 No description
Group 271 Interest payable non trade loans : accounts 391/11 to 391/12
391/11 Interest payable – non trade
391/12 No description
Group 272 Hire purchase and finance lease charges : accounts 391/21 to 391/23
391/21 Hire purchase
391/22 Leasing
391/23 No description
Group 273 Other finance costs : accounts 391/31 to 391/32
391/31 No description
391/32 No description
Group 274 Net finance costs : accounts 391/41 to 391/42
391/41 Expected return on pension scheme assets
391/42 Interest on pension scheme liabilities
Group 276 Exceptional items : account 392
392 Exceptional items
Group 282 Other 2 : accounts 395 to 420
Please refer to group 41 for details relating to the disclosure of individual sections.
Group 283 Staff costs : accounts 395 to 398
395 Trustees' remuneration etc
395 / 1 Trustees' salaries
395 / 2 Trustees' fees
395 / 3 Trustees' bonuses
395 / 4 Trustees' commission
395 / 5 Trustees' social security
395 / 6 Trustees' pension contributions to defined benefit schemes
395 / 7 Trustees' pension contributions to money purchase schemes
395 / 8 Trustees' pensions paid
395 / 11Trustees' expenses
396 Wages
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Account list for the chart ICHA: Incorporated charities chart 03/07/2019
397 Social security
398 Pensions
Group 284 Operating leases : accounts 401 to 402
401 Hire of plant and machinery
402 Other operating leases
Group 285 Other costs : accounts 403 to 410
403 Rates and water
404 Insurance
405 Advertising
406 Light and heat
407 Telephone
408 Postage and stationery
409 No description
410 / 1-50 No description
Group 286 Depreciation : accounts 411 to 412
411 Amortisation of intangible fixed assets
411/1 Amortisation of goodwill
411/2 Amort of patents & licences
411/3 Amort of development costs
411/4 Amort of computer software
412 Depreciation of tangible fixed assets
412/1 Depn of freehold property
412/2 Depn of short leashold
412/3 Depn of long leashold
412/11 Depn of improvemts to property
412/12 Depn of plant & machinery
412/13 Depn of fixtures & fittings
412/14 Depn of motor vehicles
41215 Depn of computer equipment
412/21 Depn of heritage asset 1
412/22 Depn of heritage asset 2
Group 287 Loss on sale of assets : accounts 413 to 415
413 Loss on sale of intangible fixed assets
414 Loss on sale of tangible fixed assets
415 Loss on sale of heritage asset
Group 288 Impairment losses : accounts 416 to 418
416 Impairment losses for intangible fixed assets
417 Impairment losses for tangible fixed assets
418 Impairment losses for heritage fixed assets
Group 289 Interest payable and similar charges : account 419
Group 290 Interest payable Sch – D1 : accounts 419/1 to 419/5
419 Interest payable and similar charges
419/1 Bank interest
419/2 Bank loan interest
419/3 Mortgage
419/4 Loan
419/5 No description
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Account list for the chart ICHA: Incorporated charities chart 03/07/2019
Group 291 Interest payable non trade loans : accounts 419/11 to 419/12
419/11 Interest payable – non trade
419/12 No description
Group 292 Hire purchase and finance lease charges : accounts 419/21 to 419/23
419/21 Hire purchase
419/22 Leasing
419/23 No description
Group 293 Other finance costs : accounts 419/31 to 419/32
419/31 No description
419/32 No description
Group 294 Net finance costs : accounts 419/41 to 419/42
419/41 Expected return on pension scheme assets
419/42 Interest on pension scheme liabilities
Group 296 Exceptional items : account 420
420 Exceptional items
Group 302 Other 3 : accounts 423 to 448
Please refer to group 41 for details relating to the disclosure of individual sections.
Group 303 Staff costs : accounts 423 to 426
423 Trustees' remuneration etc
423 / 1 Trustees' salaries
423 / 2 Trustees' fees
423 / 3 Trustees' bonuses
423 / 4 Trustees' commission
423 / 5 Trustees' social security
423 / 6 Trustees' pension contributions to defined benefit schemes
423 / 7 Trustees' pension contributions to money purchase schemes
423 / 8 Trustees' pensions paid
423 / 11Trustees' expenses
424 Wages
425 Social security
426 Pensions
Group 304 Operating leases : accounts 429 to 430
429 Hire of plant and machinery
430 Other operating leases
Group 305 Other costs : accounts 431 to 438
431 Rates and water
432 Insurance
433 Light and heat
434 Telephone
435 Postage and stationery
436 Sundries
437 No description
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Account list for the chart ICHA: Incorporated charities chart 03/07/2019
438 / 1-50 No description
Group 306 Depreciation : accounts 439 to 440
439 Amortisation of intangible fixed assets
439/1 Amortisation of goodwill
439/2 Amort of patents & licences
439/3 Amort of development costs
439/4 Amort of computer software
440 Depreciation of tangible fixed assets
440/1 Depn of freehold property
440/2 Depn of short leashold
440/3 Depn of long leashold
440/11 Depn of improvemts to property
440/12 Depn of plant & machinery
440/13 Depn of fixtures & fittings
440/14 Depn of motor vehicles
440/15 Depn of computer equipment
440/21 Depn of heritage asset 1
440/22 Depn of heritage asset 2
Group 307 Loss on sale of assets : accounts 441 to 443
441 Loss on sale of intangible fixed assets
442 Loss on sale of tangible fixed assets
443 Loss on sale of heritage asset
Group 308 Impairment losses : accounts 444 to 446
444 Impairment losses for intangible fixed assets
445 Impairment losses for tangible fixed assets
446 Impairment losses for heritage fixed assets
Group 309 Interest payable and similar charges : account 447
Group 310 Interest payable Sch – D1 : accounts 447/1 to 447/5
447 Interest payable and similar charges
447/1 Bank interest
447/2 Bank loan interest
447/3 Mortgage
447/4 Loan
447/5 No description
Group 311 Interest payable non trade loans : accounts 447/11 to 447/12
447/11 Interest payable – non trade
447/12 No description
Group 312 Hire purchase and finance lease charges : accounts 447/21 to 447/23
447/21 Hire purchase
447/22 Leasing
447/23 No description
Group 313 Other finance costs : accounts 447/31 to 447/32
447/31 No description
447/32 No description
Page 29 of 55
Account list for the chart ICHA: Incorporated charities chart 03/07/2019
Group 314 Net finance costs : accounts 447/41 to 447/42
447/41 Expected return on pension scheme assets
447/42 Interest on pension scheme liabilities
Group 316 Exceptional items : account 448
448 Exceptional items
Group 322 GOVERNANCE COSTS : accounts 451 to 476
Please refer to group 41 for details relating to the disclosure of individual sections.
Group 323 Staff costs : accounts 451 to 454
451 Trustees' remuneration etc
451 / 1 Trustees' salaries
451 / 2 Trustees' fees
451 / 3 Trustees' bonuses
451 / 4 Trustees' commission
451 / 5 Trustees' social security
451 / 6 Trustees' pension contributions to defined benefit schemes
451 / 7 Trustees' pension contributions to money purchase schemes
451 / 8 Trustees' pensions paid
451 / 11Trustees' expenses
452 Wages
453 Social security
454 Pensions
Group 337 Auditors' remuneration : accounts 455 to 456
455 Auditors' remuneration
455/1-10 No description
456/1 Auditing of accounts
456/2 Audit- related assurance service
456/3 Taxation compliance services
456/4 Taxation advisory services
456/5 Internal audit services
456/6 Other assurance services
456/7 Corporate finance services
456/8 Other non- audit services
Group 324 Operating leases : accounts 457 to 458
457 Hire of plant and machinery
458 Other operating leases
Group 325 Other costs : accounts 459 to 466
459 Rates and water
460 Insurance
461 Light and heat
462 Telephone
463 Postage and stationery
464 Advertising
465 Accountancy and legal fees
466/1 Accountancy fees
466/2 Legal fees
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Account list for the chart ICHA: Incorporated charities chart 03/07/2019
466 / 3-50 No description
Group 326 Depreciation : accounts 467 to 468
467 Amortisation of intangible fixed assets
467/1 Amortisation of goodwill
467/2 Amort of patents & licences
467/3 Amort of development costs
467/4 Amort of computer software
468 Depreciation of tangible fixed assets
468/1 Depn of freehold property
468/2 Depn of short leashold
468/3 Depn of long leasehold
468/11 Depn of improvements to property
468/12 Depn of plant & machinery
468/13 Depn of fixtures & fittings
468/14 Depn of motor vehicles
468/15 Depn of computer equipment
468/21 Depn of heritage asset 1
468/22 Depn of heritage asset 2
Group 327 Loss on sale of assets : accounts 469 to 471
469 Loss on sale of intangible fixed assets
470 Loss on sale of tangible fixed assets
471 Loss on sale of heritage asset
Group 328 Impairment losses : accounts 472 to 474
472 Impairment losses for intangible fixed assets
473 Impairment losses for tangible fixed assets
474 Impairment losses for heritage fixed assets
Group 329 Interest payable and similar charges : account 475
Group 330 Interest payable Sch – D1 : accounts 475/1 to 475/5
475 Interest payable and similar charges
475/1 Bank interest
475/2 Bank loan interest
475/3 Mortgage
475/4 Loan
475/5 No description
Group 331 Interest payable non trade loans : accounts 475/11 to 475/12
475/11 Interest payable – non trade
475/12 No description
Group 332 Hire purchase and finance lease charges : accounts 475/21 to 475/23
475/21 Hire purchase
475/22 Leasing
475/23 No description
Group 333 Other finance costs : accounts 475/31 to 475/32
475/31 No description
475/32 No description
Group 334 Net finance costs : accounts 475/41 to 475/42
475/41 Expected return on pension scheme assets
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Account list for the chart ICHA: Incorporated charities chart 03/07/2019
475/42 Interest on pension scheme liabilities
Group 336 Exceptional items : account 476
476 Exceptional items
Group 371 REALISED RECOGNISED GAINS AND LOSSES : accounts 491 to 493
Realised gains on investment assets only should be posted within group 336.
All other gains and losses are to be posted and shown under the appropriate heading within either incoming and endowments or expenditure on the Statement of Financial Activities.
491 Realised gains/losses on fixed asset investments
492 Realised gains/losses on investment property
493 Realised gains/losses on programme related investments
Group 381 PRIOR YEAR ADJUSTMENT : account 496
The amount posted to this group will appear as a line on the Statement of Financial Activities and within the movement in funds note.
Prior year adjustment note
A freeform note will be automatically triggered by postings to this group.
Remember
If any amount is posted to the Prior year adjustment account then the figures for the comparative year should be adjusted.
Descriptions
The description of group 381 is used as a note heading in the Notes to the financial statements and also as a narrative used in the Movement in funds note.
496 Prior year adjustment
Group 391 TRUSTEES' BENEFITS IN KIND : account 499
This is a 'non contributing' trial balance entry.
The amounts posted to this group will affect the trustees' remuneration amounts for the relevant trustee.
An option will appear when posting to this account asking which trustee the 'benefit in kind' is for.
499 Trustees' benefits in kind
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Account list for the chart ICHA: Incorporated charities chart 03/07/2019
Balance Sheet Accounts
Group 411 FIXED ASSETS : accounts 502 to 567
Net incoming/outgoing resources note
Depreciation for disclosure in the net incoming/outgoing resources note is taken from the codes in group 411.
Descriptions
Group 411 description is used on the statutory balance sheet (BLC).
Group 421 Intangible fixed assets : accounts 502 to 505
Group 422 Intangible assets
For each account within intangible assets the following sub accounts should be used. Do not post to the main account only as this will not be picked up on the fixed asset table.
|
/ 1 Cost/valuation brought forward |
/ 21 Amortisation brought forward |
All accounts within group 422 will be added together and disclosed as 'Intangible assets' on the statutory balance sheet (BLC).
Accounting Policies
A 'goodwill' accounting policy will be generated if postings are made to sub accounts within account 502.
An 'other intangible asset' accounting policy can be generated if postings have been made to sub accounts within accounts 503, 504 and 505 by use of a freeform data screen.
Net incoming/outgoing resources note
Accounts 502/22, 503/22, 504/22 and 505/22 will be disclosed in the operating profit/loss note as 'written off'. This description is fixed.
Intangible fixed asset note
A table will be produced with a column for each intangible asset. Postings made to each sub account will generate a line within each column with totals for 'Cost' and 'Amortisation' giving 'Net Book Value'.
Small charitable company exemptions claimed
Column headings are changed to Goodwill and Other intangible assets. A client screen entry is available which can override this setting for full disclosure.
Descriptions
Group 421 description is used within the Notes to the financial statements.
Group 422 description is used on the statutory balance sheet (BLC).
Intangible Fixed asset table
The extended account descriptions within group 421 are used as the columns headings.
The description used for the movement type e.g. additions, disposals will be taken from the sub account attached to the first intangible fixed asset. I.e. Account 502 - Goodwill.
Please note
The brought forward and charge for the year descriptions cannot be changed.
502 Goodwill
503 Patents and licences
504 Development costs
505 Computer software
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Account list for the chart ICHA: Incorporated charities chart 03/07/2019
Group 430 Tangible fixed assets : accounts 512 to 526
Group 432 Tangible assets
For each account within tangible assets the following sub accounts should be used. Do not post to the main account only as this will not be picked up on the fixed asset table.
Owned Assets
|
/ 1 Cost/valuation b/f |
/ 21 Depreciation b/f |
|
Assets held under Hire purchase contracts or Finance leases |
|
|
/ 51 HP/FL cost/valuation b/f |
. / 71 HP/FL depreciation b/f |
All accounts within group 432 will be added together and disclosed as 'Tangible assets' on the statutory balance sheet (BLC).
Accounting Policies
A Tangible asset accounting policy will be generated if postings have been made to any sub account within accounts 512 to 526.
A Hire purchase and leasing commitments accounting policy will be generated if postings have been made to sub accounts /51 to /80 within accounts 522 to 526.
Tangible fixed asset note
A table will be produced with a column for each tangible asset. Postings made to each sub account will generate a line within each column with totals for 'Cost' and 'Depreciation' giving 'Net Book Value'.
Descriptions
Group 430 description is used as the Tangible fixed asset note heading within the Notes to the financial statements.
Group 432 description is used on the statutory balance sheet (BLC).
Tangible Fixed asset table
The extended account descriptions within group 430 are used as the columns headings.
The description used for the movement type e.g. additions, disposals will be taken from the owned sub account attached to the first tangible fixed asset. I.e. Account 512 – Freehold property.
Please note
The brought forward and charge for the year descriptions cannot be changed.
Page 34 of 55
Account list for the chart ICHA: Incorporated charities chart 03/07/2019
Group 441 Land and buildings : accounts 512 to 514
Small charitable company exemptions claimed
Items in group 441 will be added together and shown as a single column within the fixed asset table. A client screen entry is available which can override this setting for full disclosure.
Descriptions
The description of group 441 is used as the column heading in the fixed asset table when the small companies' exemptions are claimed.
512 Freehold property
513 Short leasehold
514 Long leasehold
Group 451 Plant and machinery etc : accounts 522 to 526
Small charitable company exemptions claimed
Items in group 451 will be added together and shown as a single column within the fixed asset table. A client screen 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 companies exemptions are claimed.
522 Improvements to property
523 Plant and machinery
524 Fixtures and fittings
525 Motor vehicles
526 Computer equipment
Group 455 Heritage Assets : accounts 531 to 532
For each account within heritage assets the following sub accounts should be used. Do not post to the main account only as this will not be picked up on the fixed asset table.
|
/ 1 Cost/valuation brought forward |
/ 21 Amortisation brought forward |
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Account list for the chart ICHA: Incorporated charities chart 03/07/2019
All accounts within group 455 will be added together and disclosed as 'Heritage assets' on the statutory balance sheet (BLC).
Accounting Policies
A 'heritage assets' accounting policy will be generated if postings are made to sub accounts within account 531 or 532.
Net incoming/outgoing resources note
Accounts 531/22, 532/22, will be disclosed in the operating profit/loss note as 'written off'. This description is fixed.
Heritage asset note
A table will be produced with a column for each heritage asset. Postings made to each sub account will generate a line within each column with totals for 'Cost' and 'Amortisation' giving 'Net Book Value'.
Descriptions
Group 455 description is used within the Notes to the financial statements and is used on the statutory balance sheet (BLC).
Heritage asset table
The extended account descriptions within group 455 are used as the columns headings.
The description used for the movement type e.g. additions, disposals will be taken from the sub account attached to the first heritage fixed asset. I.e. Account 531 – Heritage assets.
Please note
The brought forward and charge for the year descriptions cannot be changed.
531 Heritage asset 1
532 Heritage asset 2
Group 460 Fixed asset investments : accounts 542 to 561
Group 462 Investments
For each account shown within Fixed asset investments the following sub accounts should be used. Do not post to the main account only as this will not be picked up on the fixed asset investment table.
The exception to this is accounts 558 – see later notes.
Investments other than loans
(accounts 542, 556, 557, 561)
|
/ 1 Cost/valuation b/f / 5 Revaluations |
/ 21 Provision b/f |
|
Loans |
|
|
/ 1 Brought forward |
|
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The total of items within group 460 are added together and shown as “Investments” on the statutory balance sheet (BLC).
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.
Descriptions
Group 462 description is used on the balance sheet (BLC).
Group 460 description is used as the note heading.
Fixed asset investment table
The extended account descriptions within group 460 are used as the columns headings.
The sub account attached to account 542 Shares in group undertakings will be used to describe the movements in the first table. The description on sub account 22 cannot be changed, it will change automatically between 'year' or 'period' depending on the period length.
The sub accounts attached to account 543 Loans to group undertakings will be used to describe the movement in the loans table.
Group 463 Group undertakings : accounts 542 to 543
Group 464 Shares in group undertakings : account 542
542 Shares in group undertakings
Group 465 Loans to group undertakings : account 543
543 Loans to group undertakings
Group 469 Other : accounts 556 to 559
Group 470 Other investments other than loans : accounts 556 to 558
556 Listed investments
557 Unlisted investments
Fixed asset investments 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
Group 471 Other loans : account 559
559 Other loans
Group 472 Cash and settlements pending : account 561
561 Cash and settlements pending
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|
|
Account list for the chart ICHA: Incorporated charities chart 03/07/2019 Group 475 Investment property : account 563 |
|
|
|
For each account within tangible assets the following sub accounts should be used. Do not post to the main account |
|
|
|
Owned Assets |
|
|
|
/ 1 Cost/valuation b/f |
/ 21 Depreciation b/f |
|
|
Assets held under Finance leases |
|
|
|
/ 51 HP/FL cost/valuation b/f |
/ 71 HP/FL depreciation b/f |
|
|
All accounts within group 475 will be added together and disclosed as 'Investment property' on the statutory balance Accounting Policies An investment property accounting policy will be generated if postings have been made to any sub account within Descriptions Group 475 description is used as the Investment property note heading within the Notes to the financial statements and 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 477 Social investments : accounts 564 to 567 |
|
|
For each account within social investments the following sub accounts should be used. Do not post to the main account only |
||
|
Owned Assets (accounts 564, 566 and 567) |
||
|
/ 1 Cost/valuation b/f |
/ 21 Depreciation b/f |
|
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Account list for the chart ICHA: Incorporated charities chart 03/07/2019
Loans
(account 565)
/ 1 Brought forward
/ 2 New in year
/ 3 Repayments in year
/ 4 Other movements
All accounts within group 477 will be added together and disclosed as 'Social investments' on the statutory balance sheet (BLC).
Accounting Policies
A social investment accounting policy will be generated if postings have been made to any sub account within group 477.
Descriptions
Group 477 description is used as the Social investments note heading within the Notes to the financial statements and on the statutory balance sheet (BLC).
The description used for the movement type e.g. additions, disposals will be taken from the sub account attached to 564.
Please note
The brought forward and charge for the year descriptions cannot be changed.
Group 478 Programme Related investments : accounts 564-566
564 Equity
565 Loans
566 Other investments
Group 479 Mixed motive investments : accounts 567
567 Mixed motive investments
Group 481 CURRENT ASSETS : accounts 568 to 691
Group 491 Stocks : accounts 568 to 583
All items within groups 491 are totalled and shown as Stocks on the statutory balance sheet (BLC).
Accounting policy
A stock accounting policy will be generated if postings have been made within group 491.
See Accounting policies help screen for details of wording.
Stocks note
All items within this group will be listed individually in a note with a sub total before the Long term contracts. A client data screen is available to add freeform text.
Small charitable company exemptions claimed
If claimed items in the following groups will be added together and disclosed as 'Stocks' in the notes:
Raw materials and consumables
Work in progress
Finished goods
If these are the only items within group 491 then there will be no note.
The Payments on account group will be totalled and disclosed as a single figure.
Descriptions
The description of group 491 is used on the statutory balance sheet (BLC) and in the Notes to the financial statements.
The descriptions of accounts 568 to 583 are used in the stocks note.
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Account list for the chart ICHA: Incorporated charities chart 03/07/2019
Group 492 Raw materials and consumables : accounts 568 to 571
568 Valuation
569 Stocks
570 Raw materials
571 No description
Group 493 Work in progress : accounts 572 to 573
572 Work in progress
573 No description
Group 494 Finished goods : accounts 574 to 575
574 Finished goods
575 No description
Group 495 Payments on account : accounts 476 to 477
576 Payments on account
577 No description
Group 496 Long term contracts : accounts 580 to 583
Group 497 Net costs less foreseeable losses : accounts 580 to 581
580 Net costs less foreseeable losses
581 No description
Group 498 Excess payments on account : account 582 to 583
582 Excess payments on account
583 No description
Group 500 Debtors : accounts 586 to 656
The total of amounts in group 500 will be shown on the statutory balance sheet (BLC) as 'Debtors'.
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 companies are following the FRSSE then a data screen is available for this disclosure.
Debtors note
A note will show all items within this group listed individually split between those Debtors due within one year and those 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 charitable company 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.
A client data screen option allows this option to be overwritten.
Description
The description of group 501 is used on the statutory balance sheet (BLC)
The descriptions of accounts 586 to 616 are used individually in the Debtors notes
Group 502 Trade debtors : accounts 586 to 590
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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
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
Group 508 Taxation : accounts 607 to 609
607 Taxation
608 No description
609 No description
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
Group 521 Debtors: amounts falling due after one year : accounts 625 to 649
Debtors note
A note will show all items within this group listed individually and shown under the heading 'Debtors amounts falling after more than one year'.
Small charitable company 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.
A client data screen option allows this option to be overwritten.
Description
The description of group 521 is used on the statutory balance sheet (BLC).
The descriptions of accounts 625 to 649 are used individually in the debtors' notes.
Group 522 Trade debtors : accounts 625 to 627
625 Trade debtors
626 No description
627 No description
628 Amounts recoverable on contract
629 Amounts receivable in respect of finance leases
630 Amounts receivable in respect of hire purchase contracts
Group 525 Other debtors : accounts 631 to 635
631 Other debtors
632 No description
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633 No description
634 No description
635 No description
Group 528 Taxation : accounts 639 to 641
639 Taxation
640 No description
641 No description
Group 535 Prepayments and accrued income : accounts 647 to 649
647 Prepayments and accrued income
648 No description
649 No description
Group 551 Current asset investments : accounts 659 to 663
Group 552 Investments
Items within this group are totalled and shown as Investments in the Current asset section of the statutory balance sheet (BLC).
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 freeform text available.
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 (BLC).
659 Shares in group undertakings
660 Own shares
661 Listed investments
662 Unlisted investments
663 Other
Group 561 Cash in hand : accounts 668 to 672
All items within this group are totalled and disclosed on the statutory balance sheet (BLC) as Cash in hand.
If there are also balances in group 571 (Bank deposit accounts) or debit balances in group 591 (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
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 (BLC) 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
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679 No description
680 No description
681 No description
682 No description
Group 581 Prepayments and accrued income : accounts 687 to 691
All items within this group are totalled and shown on the face of the statutory balance sheet (BLC) within the Current assets section.
Please note
No note is generated.
Descriptions
The description of group 581 is used on the statutory balance sheet (BLC).
687 Prepayments and accrued income
688 No description
689 No description
690 No description
691 No description
Group 590 ITEMS SHOWN AS ASSETS OR LIABILITIES AS APPROPRIATE : account 692 to 735
Items within this area will appear in either Current assets or Liabilities sections as appropriate.
Group 591 Bank accounts : accounts 692 to 711
All debit items within this group are totalled with balances in group 561 (Cash in hand) and in group 571 (Bank deposit accounts) and disclosed on the statutory balance sheet as Cash at bank and in hand.
All credit balances are totalled and shown on the balance sheet under Creditors amount falling due within one year and will appear in the Creditors within one year note (see more detailed notes against Creditors).
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
Group 601 Group balances less than 1 year : accounts 715 to 716
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 long term debtor disclosure 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.
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Account list for the chart ICHA: Incorporated charities chart 03/07/2019
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 companies 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
716 Amounts owed by/to participating interests
716 / 1 - 10 No Description
Group 611 Group balances more than 1 year : accounts 719 to 720
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 long term debtor disclosure 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.
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 companies 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
720 Amounts owed by/to participating interests
720 / 1 - 10 No Description
Group 621 Group balances more than 5 years : accounts 723 to 724
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 long term debtor disclosure 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.
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 companies 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'.
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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
724 Amounts owed by/to participating interests
724 / 1 - 10 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
Group 650 CREDITORS : accounts 736 to 836
The total of amounts in group 650 will be shown on the statutory balance sheet (BLC) 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 a charitable companies liabilities include convertible debt, 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
A note will show all items within this group listed individually split between those Creditors falling due within one year and those falling due after more than one year.
Descriptions
The description of group 650 will be used on the balance sheet (BLC).
Group 649 Current liabilities : accounts 736 to 789
Group 651 Creditors: amounts falling due within one year : accounts 736 to 789
Accounts within group 651 added together and shown on the statutory balance sheet (BLC) 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.
Small charitable company 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
Group 652 Trade creditors : accounts 736 to 741
737 Trade creditors
738 No description
739 No description
740 No description
741 No description
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744 Bills of exchange payable
Group 655 Taxation : accounts 747 to 752
747 Taxation
748 No description
749 No description
750 No description
751 No description
752 No description
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
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
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
Group 671 Creditors: amounts falling due after more than one year : accounts 792 to 829
Accounts within group 671 added together and shown on the statutory balance sheet (BLC) 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 charitable company exemptions claimed
The note will show items within group 672 added together and disclosed as Trade Creditors, group 675 and 678 as Taxation and Social Security and all other items will be disclosed as Other Creditors.
A client data screen option allows this option to be overwritten.
Description
The description of group 671 is used as the note heading.
The descriptions of accounts 792 to 829 are used individually in the creditors notes.
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Account list for the chart ICHA: Incorporated charities chart 03/07/2019
792 Payments on account
Group 672 Trade creditors : accounts 793 to 795
793 Trade creditors
794 No description
795 No description
799 Bills of exchange payable
Group 675 Taxation : accounts 802 to 805
802 Taxation
803 No description
804 No description
805 No description
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
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
Group 684 Accruals and deferred income : accounts 827 to 829
827 Accruals and deferred income
828 Deferred government grants
829 No description
Group 691 Creditors: amounts falling due after more than five years : accounts 832 to 836
Accounts within group 691 are added together and shown on the statutory balance sheet (BLC) 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
Group 701 LOANS : accounts 849 to 898
The total of amounts in group 701 will be shown on the statutory balance sheet (BLC) 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.
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Small companies following the FRSSE
The Creditors note will be further split under the headings 'Amounts falling due in more than 5 years' – 'repayable otherwise than by instalments' and 'repayable by instalments' from the appropriate accounts.
Loans note
A note will give a complete breakdown of all items within this group. Additional disclosure can be entered via freeform text on a client data screen.
Small companies 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.
Group 721 Bank loans : accounts 849 to 868
Descriptions
The description of group 721 Bank loans is used within the Creditors more than one year note to describe the total of group 721 less the less than one year portion from group 722.
Group 722 Bank loans less than 1 year : accounts 849 to 852
Group 700 Bank loans and overdrafts
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
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
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
Group 725 Bank loans over 5 year by instalments : accounts 861 to 864
861 Bank loans - > 5 years by instalments
862 No description
863 No description
864 No description
Group 726 Bank loans over 5 years non-instalments : accounts 865 to 868
865 Bank loans - > 5 years non-instalments
866 No description
867 No description
868 No description
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Group 731 Other loans : accounts 869 to 898
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 873
869 Other loans - less than 1 year
870 No description
871 No description
872 No description
873 No description
Group 733 Other loans - 1-2 years : accounts 875 to 879
875 Other loans - 1-2 years
876 No description
877 No description
878 No description
879 No description
Group 734 Other loans - 2-5 years : accounts 881 to 885
881 Other loans - 2-5 years
882 No description
883 No description
884 No description
885 No description
Group 735 Other loans over 5 years by instalments : accounts 887 to 891
887 Other loans - > 5years by instalments
888 No description
889 No description
890 No description
891 No description
Group 736 Other loans over 5 years non-instalments : accounts 893 to 897
893 Other loans - > 5years non-instalments
894 No description
895 No description
896 No description
897 No description
Group 741 HIRE PURCHASE AND FINANCE LEASE CONTRACTS : accounts 909 to 920
Postings should be split between the gross amount (Cr) (capital plus interest) and the interest element (Dr).
Creditors note
The total net amounts for less than one year and greater than one year will be displayed within the Creditors note.
Obligations under hire purchase contracts and leases note
A table will be produced with a column for hire purchase contracts and finance leases. The note will give a breakdown splitting out Gross obligations, Finance charges repayable and Net obligations in accordance with the more detailed requirements of SSAP 21's suggested methods.
Additional information relating to operating lease commitments can be entered via a client data screen.
Small charitable company following the FRSSE
There will be no note for obligations under hire purchase contracts and leases but operating lease commitments will be
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Account list for the chart ICHA: Incorporated charities chart 03/07/2019
listed if appropriate.
Descriptions
The descriptions used in the note are fixed.
Group 742 Hire purchase : accounts 909 to 914
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
911 HP - gross - > 5years
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
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 HP - gross - 1-2 years
916/2 HP - gross – 2-3 years
916/3 HP - gross – 3-4 years
916/4 HP - gross - 4-5 years
917 Fin leases gross > 5 years
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
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 761 is used as the note heading.
Group 767 Provisions : accounts 942 to 946
The total of this group is shown on the face of the balance sheet (BL2) under the heading Provision for liabilities and charges.
Provision for liabilities and charges note
Accounts in group 767 are listed individually.
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Description
The descriptions of accounts 942 to 946 are used in the provision for liabilities and charges note.
942 Other provisions
943 No description
944 No description
945 No description
946 No description
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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
952 Deferred government grants
953 No description
954 No description
955 No description
956 No description
Group 791 EMPLOYEE BENEFIT OBLIGATIONS : accounts 957 to 961
Postings should be made to sub accounts for accounts within this group.
The total amount for these codes should equal the amount posted to the total of the relevant codes on the Statement of Financial Activities groups.
For account periods beginning on or after 6.4.07 account 957 should be used.
For account periods beginning before 6.4.07 account 958 should be used.
Group 791 Pension Asset : accounts 957 to 959
957 Defined benefit pension plans
957 / 1 Obligation - opening balance
957 / 2 Obligation - current service cost
957 / 3 Obligation - past service cost
957 / 4 Obligation - contributions by employer
957 / 5 Obligation - contribution by scheme participants
957 / 6 Obligation - interest cost
957 / 7 Obligation - no description
957 / 8 Obligation - actuarial losses/(gains)
957 / 9 Obligation - benefits paid
957 / 10 Obligation - exchange differences on foreign plans
957 / 11 Obligation - business combination
957 / 12 Obligation - curtailments
957 / 13 Obligation - settlements
957 / 14 Obligation - no description
957 / 15 Obligation - no description
957/ 16 Obligation actuarial gain/loss demogr
957/ 17 Oblig actuarl gain/loss finance
957/ 18 Oblig other remeasurement
957 / 21 Assets - fair value of scheme assets
957 / 22 - 23 Assets - no description
957 / 24 Assets - contributions by employer
957 / 25 Assets - contributions by scheme participants
957 / 26 Assets - no description
957 / 27 Assets - expected return
957 / 28 Assets - actuarial gains(losses)
957 / 29 Assets - benefits paid
957 / 30 Assets – exchange differences on foreign plans
957 / 31 Assets – business combinations
957 / 32 Assets – curtailments
957 / 33 Assets – settlements
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Account list for the chart ICHA: Incorporated charities chart 03/07/2019
957/36
957 / 34 - 35 Assets – no description
957 / 41 Other – past service cost not recognised
957 / 42 - 45 Other – no description
959 Deferred tax liability
Note
Account code 958 has been replaced with code 957 for account periods beginning on or after 6.4.07.
Account code 958 should be used for periods before 6.4.07.
958 Pension surplus/deficit before 6.4.07
958 / 1 Brought forward
958 / 2 Current service cost
958 / 3 Contributions
958 / 4 Past service costs
958 / 5 Other finance income
958 / 6 Actuarial gain
958 / 7 Previously unrecognised surplus deducted from past service
958 / 8 Gains and losses on any settlements or curtailments
958 / 9 Previously unrecognised surplus deducted from the settlement/
curtailment losses
Group 792 Retirement Healthcare Benefits : accounts 960 to 961
960 Defined benefit obligation
960 / 1 Obligation - opening balance
960 / 2 Obligation - current service cost
960 / 3 Obligation – past service cost
960 / 4 Obligation - Contributions by employer
960 / 5 Obligation - Contributions by scheme participants
960 / 6 Obligation – interest cost
960 / 7 Obligation – no description
960 / 8 Obligation – Actuarial losses/(gains)
960 / 9 Obligation – benefits paid
960 / 10 Obligation – exchange differences on foreign plans
960 / 11 Obligation – business combinations
960 / 12 Obligation – curtailments
960 / 13 Obligation – settlements
960 / 14 - 15 Obligation – no description
960 / 21 Assets - fair value of scheme assets
960 / 22 - 23 Assets - no description
960 / 24 Assets - contribution by employer
960 / 25 Assets - contributions by scheme participants
960 / 26 Assets – no description
960 / 27 Assets – expected return
960 / 28 Assets – actuarial gains/(losses)
960 / 29 Assets – benefits paid
960 / 30 Assets – exchange differences on foreign plans
960 / 31 Assets – business combinations
960 / 32 Assets – curtailments
960 / 33 Assets – settlements
960 / 34 - 35 Assets – no description
960 / 41 Other – past service cost not recognised
960 / 42 - 45 Other – no description
961 Deferred tax asset
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Account list for the chart ICHA: Incorporated charities chart 03/07/2019
Group 811 FUNDS : account 968
Prior year adjustments – see account 496
Additional freeform text is available via a client data screen for the Movement in funds note.
Account 968/2
Only unrealised gains should be shown here. All realised gains/losses should be shown in the 'Other incoming resources' (group 32) or appropriate 'Resources expended' section.
As default IRIS will show the balance on account 968/2 as a single figure in the Movement in funds note. The description of this will come from account 968/2.
If further breakdown is required a data screen is available. The amounts entered here will appear as separate rows on the Statement of Financial Activities.
Account 968/3
By default, postings made to account 968/3 will be added together with accounts 491, 492 and 493 and disclosed on the Statement of Financial Activities as a single row in their respective funds.
A data screen is available if a breakdown of postings to 968/3 is required to be shown on the Statement of Financial Activities. If an amount is entered in the data screens it will be added to the corresponding accounts for realised gains and losses with the total shown on the Statement of Financial Activities.
The descriptions for items shown as a total and individual row will need to be specified in the data screens, however the default is if 'Gains/losses on investment assets'.
Account 968/4
The balance held on account 968/4 will be disclosed as an individual row on the Statement of Financial Activities.
The description will be come from account 968/4.
Accounts 968/11-30
The postings to these accounts will be totalled and shown as Transfers on the Statement of Financial Activities and Movement in funds note. The heading is fixed and all balances must net off to zero.
Accounts 968/31-35
The postings to these accounts will be shown as separate rows on the Statement of Financial Activities and the total will appear in the gains and losses column within the Movement in funds note.
Accounts 968/41-43
The postings to these accounts will be shown as separate rows on the Statement of Financial Activities and the total will appear in the gains and losses column within the Movement in funds note.
Descriptions
Group 811 description is used as the note heading.
Account descriptions within group 811 are used on the balance sheet and as column headings within the note.
968 Surplus and deficit account
968 / 1 Brought forward
968 / 2 Unrealised gains/losses on fixed assets
968 / 3 Unrealised gains/losses on investment assets
968 / 4 Actuarial gains losses on defined benefit schemes
968 / 11 Transfers
968 / 12 -30 No description
Group 812: Unrealised gains/losses-fixed assets
968 Surplus and deficit account
968 / 31 No description
968 / 32 No description
968 / 33 No description
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968 / 34 No description
968 / 35 No description
Group 813: Unrealised gains/losses-investment assets
968 Surplus and deficit account
968 / 41 Unrealised gains/losses on fixed asset investments
968 / 42 Unrealised gains/losses on investment property
968 / 43 Unrealised gains/losses on programme related investments
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