**Suspense account**

Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

Group 590 ITEMS SHOWN AS ASSETS OR LIABILITIES AS APPROPRIATE : account 692
to 735 ....................................................................................................................................... 49

Group 650 CREDITORS : accounts 736 to 836 ...................................................................... 50

Group 701 LOANS : accounts 849 to 898 ............................................................................. 53

Group 741 HIRE PURCHASE AND FINANCE LEASE CONTRACTS : accounts 909 to 920 55

Group 760 PROVISION FOR LIABILITIES: accounts 942 to 946 ......................................... 56

Group 781 ACCRUALS AND DEFERRED INCOME : accounts 951 to 956 .......................... 56

Group 811 FUNDS : account 968 to 968 ............................................................................... 57

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Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

Group 1 INCOME AND ENDOWMENTS: accounts 1 to 63

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
Edit/Support costs.

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.

1
2
3
4
5

Gifts
Donations
Gift aid
Legacies
Grants

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Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

6 7 8 9	Subscriptions Admissions No description No description
10	/ 1-50 No description

Group 1 INCOME AND ENDOWMENTS: accounts 1 to 63

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
14
15
16
17
18
19
20

Fundraising events
Shop income
Sponsorship
Social lotteries
No description
No description
No description
No description

21/1-50 No description

Group 8 Exceptional items : account 22

Account 22 will be disclosed within the Other trading activities note.

22 Exceptional items

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Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

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

Description

The description of group 10 is used as a heading in the notes to the financial statements.

The descriptions of accounts 24 to37 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

Group 1 INCOME AND ENDOWMENTS: accounts 1 to 63

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.

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Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

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. 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

Group 1 INCOME AND ENDOWMENTS: accounts 1 to 63

Activities

An activity will need to be selected when making the postings to group 26

40
41
42
43
44
45
46
47
48

No description
No description
No description
No description
Grants
No description
No description
No description
No description

49/1-50 No description

Group 29 Exceptional items : account 50

Account 50 will be disclosed within the Charitable activities note.

50 Exceptional items

Group 31 Other incoming resources : account 56 to 61

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Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

Group 32 Gain on sale of assets : accounts 56 to 58

Net income/expenses resources 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 34 Other income 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 incoming resources note.

63 Exceptional items

Group 38 EXPENDITURE: accounts 71 to 476
Group 39 DIRECT COSTS : accounts 71 to 246

Postings to accounts 71 to 246 (group 39) will be wholly applied to their main direct costs group without any

Group 38 EXPENDITURE: accounts 71 to 476

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	Account list for the chart UCHA: Unincorporated charities chart 06/01/2017
	apportionment across support costs. For postings to support costs please refer to group 181
	Group 40 Raising Funds: account 71-158 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 Trustees' expenses will be shown separately after Trustees' remuneration etc Small charitable exemptions claimed There will be no Staff costs note. The pension costs will appear in the net incoming/outgoing resources 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 Page 7 of 59		-158

Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

72 73			Wages Social security Group 40 Raising Funds: account 71
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 incoming/outgoing resources 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 charities following the FRSSE There will be no disclosure of Operating leases.
77 78		Hire of plant and machinery 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 80 81 82 83 84 85	Rates and water Insurance Light and heat Telephone Postage and stationery Sundries No description
86	/ 1-50 No description
Group 45 Depreciation : accounts 65 to 66
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 incoming/outgoing resources Depreciation for disclosure in the net incoming/outgoing resources note is taken from the balance sheet codes in group 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

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Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

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

Group 40 Raising Funds: account 71

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 incoming/outgoing resources The total of profit or loss on sale of fixed assets is disclosed in the net incoming/outgoing resources note and is taken from balances in groups 46, 69, 86, 107, 137, 156, 187, 207, 227, 247, 267, 287, 307 and 327
89 90 91		Loss on sale of intangible fixed assets Loss on sale of tangible fixed assets 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 93 94	Impairment losses for intangible fixed assets Impairment losses for tangible fixed assets 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 costs of generating voluntary income note. Descriptions The description of the group is used as a note heading in the Notes to the financial statements within the 'costs of generating voluntary income 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

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Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

Group 50 Interest payable non trade loans : accounts 95/11 to 95/12

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

95/41 No description

95/42 No description

Group 55 Exceptional items : account 96

Group 40 Raising Funds: account 71

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.
99 100	Opening stock 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.

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Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

101 Purchases

102 No description

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

104 105 106		Wages Social security Pensions
Group 66 Operating leases : accounts 109 to 110
109 110	Hire of plant and machinery Other operating leases

Group 40 Raising Funds: account 71

Group 67 Other costs : accounts 111 to 118

111 112 113 114 115 116 117	Licensing Commission Bad debts No description No description No description 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
		Page 11 of 59	-158

Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

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

121 122 123	Loss on sale of intangible fixed assets Loss on sale of tangible fixed assets Loss on sale of heritage asset
Group 70 Impairment losses : accounts 124 to 126
124 125 126		Impairment losses for intangible fixed assets Impairment losses for tangible fixed assets Impairment losses for heritage fixed assets

Group 71 Interest payable and similar charges : account 127

Group 72 Interest payable non trade loans : 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 40 Raising Funds: account 71

Group 75 Other finance costs : accounts 127/31 to 127/32

127/31 No description

127/32 No description

127/41 No description

127/42 No description

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

Fundraising trading note

Descriptions
The description of group 64 is used within the Fundraising trading note to the financial statement.

128

Closing stock

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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

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

141 142 143 144 145 146 147	Portfolio management Investment advice Administrative expenses No description Rent collection Property repairs Maintenance charges
148	/ 1-50 No description

Group 40 Raising Funds: account 71

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

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Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

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

151 152 153	Loss on sale of intangible fixed assets Loss on sale of tangible fixed assets Loss on sale of heritage asset
Group 87 Impairment losses : accounts 154 to 156
154 155 156		Impairment losses for intangible fixed assets Impairment losses for tangible fixed assets Impairment losses for heritage fixed assets

Group 88 Interest payable and similar charges : account 157

Group 89 Interest payable non trade loans : accounts 157/1 to 157/5

157 Interest payable and similar charges

157/1 Bank interest

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

157/41 No description

157/42 No description

Group 95 Exceptional items : account 158

158 Exceptional items

Group 40 Raising Funds: account 71

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Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

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

Group 105 Other costs : accounts 169 to 179

169 170 171 172 173 174 175	Rates and water Insurance Light and heat Telephone Postage and stationery Advertising 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		Page 15 of 59

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178/15 Depn of computer equipment

178/21 Depn of heritage asset 1

178/22 Depn of heritage asset 2

Group 101 CHARITABLE ACTIVITIES : accounts 161 to 216

Group 107 Loss on sale of assets : accounts 179 to 181

179 180 181	Loss on sale of intangible fixed assets Loss on sale of tangible fixed assets Loss on sale of heritage asset
Group 108 Impairment losses : accounts 182 to 184
182 183 184		Impairment losses for intangible fixed assets Impairment losses for tangible fixed assets Impairment losses for heritage fixed assets

Group 109 Interest payable and similar charges : account 185

Group 110 Interest payable non trade loans : 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

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

185/41 No description

185/42 No description

Group 116 Exceptional items : account 186

186 Exceptional items

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Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

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 and individual receiving the grant will need to be selected, although this is not disclosed. An is the activity is required to be selected, however the recipient is optional activity.

190 Grants to individuals

Group 122 GRANTS PAYABLE : accounts 189 to 190

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

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

229 230 231 232 233 234 235	No description No description No description No description No description No description No description
236	/ 1-50 No description

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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 151 OTHER : accounts 221 to 246

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Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

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 non trade loans : 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

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

245/41 No description

245/42 No description

Group 165 Exceptional items : account 246

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

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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

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

259 260 261 262 263 264 265 266	Rates and water Insurance Light and heat Telephone Postage and stationery Advertising Sundries 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 181 SUPPORT COSTS : accounts 251 to 476

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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 fixed assets

Group 189 Interest payable and similar charges : account 276

Group 190 Interest payable non trade loans : accounts 276/1 to 276/5

276 Interest payable and similar charges

Group 181 SUPPORT COSTS : accounts 251 to 476

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

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

276/41 No description

276/42 No description

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

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280 / 8 Trustees' pensions paid

280 / 11Trustees' expenses

281 Wages

282 Social security

283 Pensions

Group 204 Operating leases : accounts 286 to 287

286 287	Hire of plant and machinery Other operating leases
Group 205 Other costs : accounts 288 to 296
288 289 290 291	Rates and water Insurance Light and heat Telephone

Group 181 SUPPORT COSTS : accounts 251 to 476

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Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

292 293 294 295	Postage and stationery Sundries Bank charges 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

299 300 301	Loss on sale of intangible fixed assets Loss on sale of tangible fixed assets Loss on sale of heritage asset
Group 208 Impairment losses : accounts 302 to 304
302 303 304		Impairment losses for intangible fixed assets Impairment losses for tangible fixed assets Impairment losses for heritage fixed assets

Group 209 Interest payable and similar charges : account 305

Group 210 Interest payable non trade loans : 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

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

Group 181 SUPPORT COSTS : accounts 251 to 476

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Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

305/23 No description

Group 213 Other finance costs : accounts 305/31 to 305/32

305/31 No description

305/32 No description

305/41 No description

305/42 No description

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

Group 225 Other costs : accounts 317 to 325

317 318 319 320 321 322 323 324	Rates and water Insurance Light and heat Telephone Postage and stationery Repairs and renewals Sundries No description
325	/ 1-50 No description

Group 226 Depreciation : accounts 326 to 327

326 Amortisation of intangible fixed assets

Group 181 SUPPORT COSTS : accounts 251 to 476

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Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

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

328 329 330	Loss on sale of intangible fixed assets Loss on sale of tangible fixed assets Loss on sale of heritage asset
Group 228 Impairment losses : accounts 331 to 333
331 332 333		Impairment losses for intangible fixed assets Impairment losses for tangible fixed assets Impairment losses for heritage fixed assets

Group 229 Interest payable and similar charges : account 334

Group 230 Interest payable non trade loans : 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

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

334/41 No description

334/42 No description

Group 196 Exceptional items : account 334

Group 181 SUPPORT COSTS : accounts 251 to 476

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Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

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

339 340 341		Wages Social security Pensions
Group 244 Operating leases : accounts 344 to 345
344 345	Hire of plant and machinery Other operating leases
Group 245 Other costs : accounts 346 to 354
346 347 348 349 350 351 352 353	Rates and water Insurance Light and heat Telephone Postage and stationery Software licences Sundries 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 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			Group 181 SUPPORT COSTS : accounts 251 to 476 Page 26 of 59

Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

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

357 358 359	Loss on sale of intangible fixed assets Loss on sale of tangible fixed assets Loss on sale of heritage asset
Group 248 Impairment losses : accounts 360 to 362
360 361 362		Impairment losses for intangible fixed assets Impairment losses for tangible fixed assets Impairment losses for heritage fixed assets

Group 249 Interest payable and similar charges : account 363

Group 250 Interest payable non trade loans : 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

363/41 No description

363/42 No description

Group 256 Exceptional items : account 365

364 Exceptional items

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

Group 181 SUPPORT COSTS : accounts 251 to 476

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Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

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

368 369 370		Wages Social security Pensions
Group 264 Operating leases : accounts 373 to 374
373 374	Hire of plant and machinery Other operating leases
Group 265 Other costs : accounts 375 to 382
375 376 377 378 379 380 381	Rates and water Insurance Light and heat Telephone Postage and stationery Sundries 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

385 Loss on sale of intangible fixed assets

386 Loss on sale of tangible fixed assets

387 Loss on sale of heritage asset

Group 181 SUPPORT COSTS : accounts 251 to 476

Page 28 of 59

Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

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 non trade loans : 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

391/41 No description

391/42 No description

Group 276 Exceptional items : account 392

392 Exceptional items

Group 181 SUPPORT COSTS : accounts 251 to 476

Page 29 of 59

Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

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

396 397 398		Wages Social security Pensions
Group 284 Operating leases : accounts 401 to 402
401 402	Hire of plant and machinery Other operating leases
Group 285 Other costs : accounts 403 to 410
403 404 405 406 407 408 409	Rates and water Insurance Advertising Light and heat Telephone Postage and stationery 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

Page 30 of 59

Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

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 181 SUPPORT COSTS : accounts 251 to 476

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 non trade loans : 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

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

419/41 No description

419/42 No description

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

Group 181 SUPPORT COSTS : accounts 251 to 476

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Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

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

431 432 433 434 435 436 437	Rates and water Insurance Light and heat Telephone Postage and stationery Sundries No description
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

Group 181 SUPPORT COSTS : accounts 251 to 476

Page 32 of 59

Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

446 Impairment losses for heritage fixed assets

Group 309 Interest payable and similar charges : account 447

Group 310 Interest payable non trade loans : 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

447/41 No description

447/42 No description

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

Group 181 SUPPORT COSTS : accounts 251 to 476

Page 33 of 59

Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

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 Sundries

465 Accountancy and legal fees

466/1 Accountancy fees

466/2 Legal fees

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

437/3 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

Group 181 SUPPORT COSTS : accounts 251 to 476

Page 34 of 59

Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

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 non trade loans : 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

Group 181 SUPPORT COSTS : accounts 251 to 476

Page 35 of 59

Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

475/32 No description

447/41 No description

447/42 No description

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 resources or resources expended 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

Page 36 of 59

Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

Group 371 REALISED RECOGNISED GAINS AND LOSSES : accounts 491 to 493

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

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

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 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.

502 503 504	Goodwill Patents and licences Development costs
	Page 37 of 59	Group 411 FIXED ASSETS : accounts 502 to 567

Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

505 Computer software

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 / 2 Additions / 3 Disposals / 4 Grants / 5 Revaluations / 6 Impairments / 7 Reversal of impairments / 8 Exchange differences / 9 Transfer to ownership / 10 Reclassification/transfer	/ 21 Depreciation b/f / 22 Charge for year / 23 Eliminated on disposal / 24 Charge written back / 25 Revaluation adjustments / 26 Impairments / 27 Reversal of impairments / 28 Exchange differences / 29 Transfer to ownership / 30 Reclassification/transfer
Assets held under Hire purchase contracts or Finance leases
/ 51 HP/FL cost/valuation b/f / 52 HP/FL additions / 53 HP/FL disposals / 54 HP/FL grants / 55 HP/FL revaluations / 56 HP/FL impairments / 57 HP/FL reversal of impairments / 58 HP/FL exchange differences / 59 HP/FL transfer to ownership / 60 HP/FL reclassification/transfer	. / 71 HP/FL depreciation b/f / 72 HP/FL charge for year / 73 HP/FL eliminated on disposal / 74 HP/FL charge written back / 75 HP/FL revaluation adjustments / 76 HP/FL impairments / 77 HP/FL reversal of impairments / 78 HP/FL exchange differences / 79 HP/FL transfer to ownership / 80 HP/FL reclassification/transfer

All accounts within group 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 38 of 59

Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

Group 411 FIXED ASSETS : accounts 502 to 567

Group 441 Land and buildings : accounts 512 to 514

Small charitable 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 charities' exemptions are claimed.
512 513 514	Freehold property Short leasehold Long leasehold
Group 451 Plant and machinery etc : accounts 522 to 526
Small charitable 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 charities exemptions are claimed.
522 523 524 525 526	Improvements to property Plant and machinery Fixtures and fittings Motor vehicles 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 / 2 Additions / 3 Disposals / 4 Grants / 5 Revaluations / 6 Impairments / 7 Reversal of impairments / 8 Exchange differences / 10 Reclassification/transfer		/ 21 Amortisation brought forward / 22 Charge for year / 23 Eliminated on disposal / 24 Charge written back / 25 Revaluation adjustments / 26 Impairments / 27 Reversal of impairments / 28 Exchange differences / 30 Reclassification/transfer
Page 39 of 59			Group 411 FIXED ASSETS : accounts 502 to 567

Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

All accounts within group 455 will be added together and disclosed as 'Heritage assets' on the statutory balance sheet
(BLC).

Accounting Policies

An '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
532

Heritage asset 1
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 / 2 Additions / 3 Disposals / 5 Revaluations / 6 Impairments / 7 Reversal of impairments / 8 Exchange differences / 10 Reclassification/transfer	/ 21 Provision b/f / 22 Provision for year/period / 23 Eliminated on disposal / 24 Provision written back / 25 Revaluation adjustments / 26 Impairments / 27 Reversal of impairments / 28 Exchange differences / 30 Reclassification/transfer
Loans (accounts 543, 559)
/ 1 Brought forward / 2 New in year / 3 Repayments in year / 4 Other movements
Page 40 of 59		Group 411 FIXED ASSETS : accounts 502 to 567

Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

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
557

Listed investments
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 411 FIXED ASSETS : accounts 502 to 567

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Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

Group 472 Cash and settlements pending : account 561

561 Cash and settlements pending

Group 475 Investment property : account 563

563 Investment property

Group 477 Social investments : accounts 567

For each account within social 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 table.
Owned Assets
(accounts 564, 566 and 567)

Group 411 FIXED ASSETS : accounts 502 to 567
Page 42 of 59

For each account within investment property the following sub accounts should be used. Do not post to the main account only as this will not be picked up on the fixed asset table.
Owned Assets
/ 1 Cost/valuation b/f / 2 Additions / 3 Disposals / 4 Grants / 5 Revaluations / 6 Impairments / 7 Reversal of impairments / 8 Exchange differences / 9 Transfer to ownership / 10 Reclassification/transfer	/ 21 Depreciation b/f / 22 Charge for year / 23 Eliminated on disposal / 24 Charge written back / 25 Revaluation adjustments / 26 Impairments / 27 Reversal of impairments / 28 Exchange differences / 29 Transfer to ownership / 30 Reclassification/transfer
Assets held under Finance leases
/ 51 HP/FL cost/valuation b/f / 52 HP/FL additions / 53 HP/FL disposals / 54 HP/FL grants / 55 HP/FL revaluations / 56 HP/FL impairments / 57 HP/FL reversal of impairments / 58 HP/FL exchange differences / 59 HP/FL transfer to ownership / 60 HP/FL reclassification/transfer	/ 71 HP/FL depreciation b/f / 72 HP/FL charge for year / 73 HP/FL eliminated on disposal / 74 HP/FL charge written back / 75 HP/FL revaluation adjustments / 76 HP/FL impairments / 77 HP/FL reversal of impairments / 78 HP/FL exchange differences / 79 HP/FL transfer to ownership / 80 HP/FL reclassification/transfer
All accounts within group 475 will be added together and disclosed as 'Investment property' on the statutory balance sheet (BLC). Accounting Policies An investment property accounting policy will be generated if postings have been made to any sub account within accounts 563. Descriptions Group 475 description is used as the Investment property note heading within the Notes to the financial statements and on the statutory balance sheet (BLC).
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.

Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

/ 1 Cost/valuation b/f / 2 Additions / 3 Disposals / 4 Grants / 5 Revaluations / 6 Impairments / 7 Reversal of impairments / 8 Exchange differences / 10 Reclassification/transfer	/ 21 Depreciation b/f / 22 Charge for year / 23 Eliminated on disposal / 24 Charge written back / 25 Revaluation adjustments / 26 Impairments / 27 Reversal of impairments / 28 Exchange differences / 30 Reclassification/transfer
Page 43 of 59		Group 411 FIXED ASSETS : accounts 502 to 567

Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

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

Group 481 CURRENT ASSETS : accounts 568 to 691
Page 44 of 59

Loans
(account 565)

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

All accounts within group 478 will be added together and disclosed as 'Programme related 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 investment 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.

Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

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 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.

Group 492 Raw materials and consumables : accounts 568 to 571

568
569
570
571

Valuation
Stocks
Raw materials
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'.

Group 481 CURRENT ASSETS : accounts 568 to 691

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Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

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 charities 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 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
586 587 588 589 590	Trade debtors No description No description No description No description
591 592 593	Amounts recoverable on contract Amounts recoverable relating to finance leases Amounts recoverable relating to hire purchase contracts
Group 505 Other debtors : accounts 594 to 603
594 595 596 597 598 599 600 601 602 603	Other debtors No description No description No description No description No description No description No description No description No description
Group 508 Taxation : accounts 607 to 609
607 608 609	Taxation No description No description

Group 481 CURRENT ASSETS : accounts 568 to 691

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Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

Group 515 Prepayments and accrued income : accounts 612 to 616

612
613
614
615
616

Prepayments and accrued income
Accruals
Prepayments
No description
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 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

628 629 630	Amounts recoverable on contract Amounts receivable in respect of finance leases Amounts receivable in respect of hire purchase contracts
Group 525 Other debtors : accounts 631 to 635
631 632 633 634	Other debtors No description No description No description

Group 481 CURRENT ASSETS : accounts 568 to 691

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Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

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).

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

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Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

673 674 675 676 677 678 679 680	Bank deposit account No description No description No description No description No description No description No description Group 481 CURRENT ASSETS : accounts 568 to 691
681 682	No description 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).
687 688 689 690 691	Prepayments and accrued income No description No description No description 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
693
694
695
696
697
698
699
700
701
702
703
704
705

Bank account no. 1
Bank account no. 2
Bank account no. 3
Bank account no. 4
Bank account no. 5
Bank account no. 6
Bank account no. 7
Bank account no. 8
No description
No description
No description
No description
No description
No description

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Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

706
707
708
709
710
711

No description
No description
No description
No description
No description
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 590 ITEMS SHOWN AS ASSETS OR LIABILITIES AS APPROPRIATE : account 692 to 735

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 charities 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 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

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Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

739 No description

740 No description

741 No description

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 650 CREDITORS : accounts 736 to 836

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”.

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Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

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 exemptions claimed

The note will show items within group 672 added together and disclosed as Trade Creditors, group 675 and 678 as Taxation and Social Security and all other items will be disclosed as Other Creditors.

A client data screen option allows this option to be overwritten.

Description

The description of group 671 is used as the note heading.

The descriptions of accounts 792 to 829 are used individually in the creditors notes.

792 Payments on account

Group 672 Trade creditors : accounts 793 to 795

793 Trade creditors

794 No description

795 No description

799 Bills of exchange payable

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 650 CREDITORS : accounts 736 to 836

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

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Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

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

Small charities 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 charities 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 701 LOANS : accounts 849 to 898

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

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

853 Bank loans - 1-2 years

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Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

854 855 856	No description No description No description
Group 724 Bank loans - 2-5 years : accounts 857 to 860
857 858 859 860	Bank loans - 2-5 years No description No description No description
Group 725 Bank loans over 5 year by instalments : accounts 861 to 864
861 862 863 864	Bank loans - > 5 years by instalments No description No description No description
Group 726 Bank loans over 5 years non-instalments : accounts 865 to 868
865 866 867 868	Bank loans - > 5 years non-instalments No description No description No description
Group 731 Other loans : accounts 869 to 897
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

869 870 871 872 873	Other loans - less than 1 year No description No description No description No description
Group 733 Other loans - 1-2 years : accounts 875 to 879
875 876 877 878 879	Other loans - 1-2 years No description No description No description No description Group 701 LOANS : accounts 849 to 898
Group 734 Other loans - 2-5 years : accounts 881 to 885
881 882 883 884 885	Other loans - 2-5 years No description No description No description No description

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Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

Group 735 Other loans over 5 years by instalments : accounts 887 to 891

887 888 889 890 891	Other loans - > 5years by instalments No description No description No description No description
Group 736 Other loans over 5 years non-instalments : accounts 893 to 897
893 894 895 896 897	Other loans - > 5years non-instalments No description No description No description 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 following the FRSSE

There will be no note for obligations under hire purchase contracts and leases but operating lease commitments will be listed if appropriate.

Descriptions

The descriptions used in the note are fixed.

Group 742 Hire purchase : accounts 909 to 914

Group 743 Hire purchase - gross : accounts 909 to 911

909 910 911	HP - gross - less than 1 year HP - gross - 1-5 years HP - gross - > 5years
Group 745 Hire purchase - interest : accounts 912 to 914
912 913 914	HP - interest - less than 1 year HP - interest - 1-5 years HP - interest - > 5 years

Group 741 HIRE PURCHASE AND FINANCE LEASE CONTRACTS : accounts 909 to 920

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Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

Group 752 Finance leases : accounts 915 to 920

Group 753 Finance leases - gross : accounts 915 to 917

915 916 917	Fin leases gross less than1 year Fin leases gross 1-5 years Fin leases gross > 5 years
Group 755 Finance leases - interest : accounts 918 to 920
918 919 920	Fin leases interest less than 1 year Fin leases interest 1-5 years 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.

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

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

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Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

953 No description

954 No description

955 No description

956 No description

Group 760 PROVISION FOR LIABILITIES: accounts 942 to 946

Group 811 FUNDS : account 968 to 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 within 'other recognised gains/losses' section 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.

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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

Group 811 FUNDS : account 968 to 968

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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Account list for the chart UCHA: Unincorporated charities chart 06/01/2017

Group 811 FUNDS : account 968 to 968

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