Micro-entity FRS 105 Pack
We’ve created a new compliance pack for Micro-entity (FRS 105) to enable reporting for micro-entity accounts under the new FRS 105 standard. These accounts are only required to make a limited number of disclosures within the notes.
There are few differences in the set of accounts compared with the Micro-entity (FRSSE 2015) compliance pack. Differences include the terminology used (Income statement and Statement of financial position instead of Profit and loss account and Balance sheet) and the option to present a Transition to FRS 105 note in the set of accounts.
FRS 105 requires different accounting treatment from old UK GAAP and as such you may want to disclose details on these transitional adjustments. For example, you are not required to account for deferred tax under FRS 105, so if you previously had deferred tax before transitioning to FRS 105 then your comparative figures will need to be restated. The transition note is not mandatory but is recommended practice in this situation.
Triennial Review 2017
The Triennial Review 2017 introduced several amendments to FRS 105. The 105 amendments were introduced to more closely align the standard with company law. The amendments to FRS 105 are mandatory for accounting periods beginning on or after 1st January 2017. However, the company law with which the amendments are aligning with is already in effect and as such we have included the disclosure amendments as standard to all sets of FRS 105 accounts prepared on version 1.0.3 or later. The disclosure amendments introduced are as follows:
- The addition of a new ‘Average Number of Employees’ note in accordance with paragraph 577 of the Triennial Review 2017.
- The addition of a new ‘Off-balance sheet arrangements’ note in accordance with paragraph 577 of the Triennial Review 2017
What are the differences in reports?
After you’ve designated your client as a micro-entity you’ll have two reports available:
- Members Set of Accounts – the full members accounts that can be filed at HMRC with your corporation tax return
- Companies House Set of Accounts – you can choose to take advantage of the filleted option in accordance with Section 444 of the Companies Act 2006, which automatically excludes the Income statement and Directors report for filing purposes. You can also e-file this set of accounts to Companies House.
iXBRL Tagging
We’ve used the new FRS 102 taxonomy to tag the FRS 105 accounts including the Detailed Income statement.
Transition to FRS 105 note
The Micro-entity (FRS 105) compliance pack includes the option to present a Transition to FRS 105 note in the set of accounts.
If you choose to include the Transition to FRS 105 note:
- Enter the necessary prior period adjustment journal(s) to account for the transitional adjustment on first time adoption of FRS 105.
- On the Data tab, navigate to the Notes to the financial statements section where you can enter details of the transitional adjustments to populate the table element of the note. The table contains a reconciliation of equity and a reconciliation of profit or loss for the period.
- On the Preview tab, navigate to the Transition to FRS 105 note and enter any additional disclosures required.
New FRS 105 chart of accounts
The chart of accounts has been extended to accommodate the new UK GAAP reporting requirements. We have introduced the changes to the chart of accounts in this FRS 105 compliance pack as this is the first new UK GAAP compliance pack. The chart of accounts differences include:
- Extended Intangible assets classes
- Extended movement items for Intangible assets
- Extended movement items for Tangible assets
- Extended Fixed assets investment categories and movement items
- Included Pensions and similar obligations provisions category
- Extended Capital and reserves codes
- Updated various nominal account descriptions in the Income statement section of the chart
- Additional gain or loss codes for both Tangible assets and Intangible assets
- Additional Interest payable codes
- Additional impairment and reversal of impairment codes for both Tangible assets and Intangible assets
- Additional codes for amounts written off fixed assets investments
- Additional tax codes
Mappings
We’ve created a new chart of accounts for the Micro-entity (FRS 105) compliance pack. We’ve mapped the nominal data from the old UK GAAP compliance packs when creating a new period based on the previous or when transitioning to the FRS 105 compliance pack.
The mapping combinations are as follows with the detailed mappings shown further down:
- Small limited company (FRSSE 2015) chart of accounts to the new FRS 105 chart of accounts
- Micro-entity (FRSSE 2015) chart of accounts to the new FRS 105 chart of accounts
| FRSSE2015 chart | Mappings | Micro-entity (FRS105) chart | ||
|---|---|---|---|---|
| Name | Old Code | New Code | Name | |
| No mapping | 10 | Development costs – Cost brought forward | ||
| No mapping | 11 | Development costs – Additions acquired externally | ||
| No mapping | 12 | Development costs – Additions from internal development | ||
| No mapping | 13 | Development costs – Disposals | ||
| No mapping | 14 | Development costs – Acquisitions through business combinations | ||
| No mapping | 15 | Development costs – Disposals through business combinations | ||
| No mapping | 17 | Development costs – Revaluations | ||
| No mapping | 18 | Development costs – Transfers | ||
| No mapping | 19 | Development costs – Other movements in cost | ||
| No mapping | 20 | Development costs – Amortisation brought forward | ||
| No mapping | 21 | Development costs – Amortisation charge | ||
| No mapping | 22 | Development costs – Amortisation on disposals | ||
| No mapping | 23 | Development costs – Amortisation on disposals through business combinations | ||
| No mapping | 25 | Development costs – Amortisation on revaluations | ||
| No mapping | 27 | Development costs – Impairment losses | ||
| No mapping | 28 | Development costs – Reversal of past impairment losses | ||
| No mapping | 29 | Development costs – Amortisation on transfers | ||
| No mapping | 30 | Development costs – Other movements in amortisation | ||
| No mapping | 40 | Patents, trademarks and licences – Cost brought forward | ||
| No mapping | 41 | Patents, trademarks and licences – Additions acquired externally | ||
| No mapping | 42 | Patents, trademarks and licences – Additions from internal development | ||
| No mapping | 43 | Patents, trademarks and licences – Disposals | ||
| No mapping | 44 | Patents, trademarks and licences – Acquisitions through business combinations | ||
| No mapping | 45 | Patents, trademarks and licences – Disposals through business combinations | ||
| No mapping | 47 | Patents, trademarks and licences – Revaluations | ||
| No mapping | 48 | Patents, trademarks and licences – Transfers | ||
| No mapping | 49 | Patents, trademarks and licences – Other movements in cost | ||
| No mapping | 50 | Patents, trademarks and licences – Amortisation brought forward | ||
| No mapping | 51 | Patents, trademarks and licences – Amortisation charge | ||
| No mapping | 52 | Patents, trademarks and licences – Amortisation on disposals | ||
| No mapping | 53 | Patents, trademarks and licences – Amortisation on disposals through business combinations | ||
| No mapping | 55 | Patents, trademarks and licences – Amortisation on revaluations | ||
| No mapping | 57 | Patents, trademarks and licences – Impairment losses | ||
| No mapping | 58 | Patents, trademarks and licences – Reversal of past impairment losses | ||
| No mapping | 59 | Patents, trademarks and licences – Amortisation on transfers | ||
| No mapping | 60 | Patents, trademarks and licences – Other movements in amortisation | ||
| Goodwill – Cost brought forward | 10 | 70 | Goodwill – Cost brought forward | |
| Goodwill – Additions | 11 | 71 | Goodwill – Additions acquired externally | |
| No mapping | 72 | Goodwill – Additions from internal development | ||
| Goodwill – Disposals | 12 | 73 | Goodwill – Disposals | |
| No mapping | 74 | Goodwill – Acquisitions through business combinations | ||
| No mapping | 75 | Goodwill – Disposals through business combinations | ||
| No mapping | 76 | Goodwill – Disposals of previously acquired businesses | ||
| Goodwill – Transfers cost | 13 | 78 | Goodwill – Transfers | |
| Goodwill – Other movements cost | 14 | 79 | Goodwill – Other movements in cost | |
| Goodwill – Amortisation brought forward | 20 | 80 | Goodwill – Amortisation brought forward | |
| Goodwill – Amortisation charge | 21 | 81 | Goodwill – Amortisation charge | |
| Goodwill – Amortisation on disposals | 22 | 82 | Goodwill – Amortisation on disposals | |
| No mapping | 83 | Goodwill – Amortisation on disposals through business combinations | ||
| No mapping | 84 | Goodwill – Amortisation on disposals of previously acquired businesses | ||
| Goodwill – Impairment | 23 | 87 | Goodwill – Impairment losses | |
| Goodwill – Reversal of past impairment losses | 24 | 88 | Goodwill – Reversal of past impairment losses | |
| Goodwill – Transfers amortisation | 25 | 89 | Goodwill – Amortisation on transfers | |
| Goodwill – Other movements amortisations | 26 | 90 | Goodwill – Other movements in amortisation | |
| Other intangible assets – Cost brought forward | 30 | 100 | Other intangible assets – Cost brought forward | |
| Other intangible assets – Additions | 31 | 101 | Other intangible assets – Additions acquired externally | |
| No mapping | 102 | Other intangible assets – Additions from internal development | ||
| Other intangible assets – Disposals | 32 | 103 | Other intangible assets – Disposals | |
| No mapping | 104 | Other intangible assets – Acquisitions through business combinations | ||
| No mapping | 105 | Other intangible assets – Disposals through business combinations | ||
| No mapping | 107 | Other intangible assets – Revaluations | ||
| Other intangible assets – Transfers cost | 33 | 108 | Other intangible assets – Transfers | |
| Other intangible assets – Other movements cost | 34 | 109 | Other intangible assets – Other movements in cost | |
| Other intangible assets – Amortisation brought forward | 40 | 110 | Other intangible assets – Amortisation brought forward | |
| Other intangible assets – Amortisation charge | 41 | 111 | Other intangible assets – Amortisation charge | |
| Other intangible assets – Amortisation on disposals | 42 | 112 | Other intangible assets – Amortisation on disposals | |
| No mapping | 113 | Other intangible assets – Amortisation on disposals through business combinations | ||
| No mapping | 115 | Other intangible assets – Amortisation on revaluations | ||
| Other intangible assets – Impairment | 43 | 117 | Other intangible assets – Impairment losses | |
| Other intangible assets – Reversal of past impairment losses | 44 | 118 | Other intangible assets – Reversal of past impairment losses | |
| Other intangible assets – Transfers amortisation | 45 | 119 | Other intangible assets – Amortisation on transfers | |
| Other intangible assets – Other movements amortisation | 46 | 120 | Other intangible assets – Other movements in amortisation | |
| Freehold property – Cost brought forward | 310 | 310 | Freehold property – Cost brought forward | |
| Freehold property – Additions | 311 | 311 | Freehold property – Additions | |
| Freehold property – Disposals | 312 | 312 | Freehold property – Disposals | |
| No mapping | 313 | Freehold property – Acquisitions through business combinations | ||
| No mapping | 314 | Freehold property – Disposals through business combinations | ||
| Freehold property – Revaluations | 313 | 315 | Freehold property – Revaluations | |
| Freehold property – Transfers (cost) | 314 | 316 | Freehold property – Transfers | |
| Freehold property – Other movements (cost) | 315 | 317 | Freehold property – Other movements in cost | |
| Freehold property – Depreciation brought forward | 320 | 320 | Freehold property – Depreciation brought forward | |
| Freehold property – Depreciation charge | 321 | 321 | Freehold property – Depreciation charge | |
| Freehold property – Depreciation on disposals | 322 | 322 | Freehold property – Depreciation on disposals | |
| No mapping | 323 | Freehold property – Depreciation on disposals through business combinations | ||
| Freehold property – Depreciation on revaluations | 323 | 324 | Freehold property – Depreciation on revaluations | |
| Freehold property – Impairment losses | 324 | 325 | Freehold property – Impairment losses | |
| Freehold property – Reversal of impairment losses | 325 | 326 | Freehold property – Reversal of past impairment losses | |
| Freehold property – Transfers (depreciation) | 326 | 327 | Freehold property – Depreciation on transfers | |
| Freehold property – Other movements (depreciation) | 327 | 328 | Freehold property – Other movements in depreciation | |
| Leasehold property – Cost brought forward | 330 | 330 | Leasehold property – Cost brought forward | |
| Leasehold property – Additions | 331 | 331 | Leasehold property – Additions | |
| Leasehold property – Disposals | 332 | 332 | Leasehold property – Disposals | |
| No mapping | 333 | Leasehold property – Acquisitions through business combinations | ||
| No mapping | 334 | Leasehold property – Disposals through business combinations | ||
| Leasehold property – Revaluations | 333 | 335 | Leasehold property – Revaluations | |
| Leasehold property – Transfers (cost) | 334 | 336 | Leasehold property – Transfers | |
| Leasehold property – Other movements (cost) | 335 | 337 | Leasehold property – Other movements in cost | |
| Leasehold property – Depreciation brought forward | 340 | 340 | Leasehold property – Depreciation brought forward | |
| Leasehold property – Depreciation charge | 341 | 341 | Leasehold property – Depreciation charge | |
| Leasehold property – Depreciation on disposals | 342 | 342 | Leasehold property – Depreciation on disposals | |
| No mapping | 343 | Leasehold property – Depreciation on disposals through business combinations | ||
| Leasehold property – Depreciation on revaluations | 343 | 344 | Leasehold property – Depreciation on revaluations | |
| Leasehold property – Impairment losses | 344 | 345 | Leasehold property – Impairment losses | |
| Leasehold property – Reversal of impairment losses | 345 | 346 | Leasehold property – Reversal of past impairment losses | |
| Leasehold property – Transfers (depreciation) | 346 | 347 | Leasehold property – Depreciation on transfers | |
| Leasehold property – Other movements (depreciation) | 347 | 348 | Leasehold property – Other movements in depreciation | |
| Plant and machinery – Cost brought forward | 350 | 350 | Plant and machinery – Cost brought forward | |
| Plant and machinery – Additions | 351 | 351 | Plant and machinery – Additions | |
| Plant and machinery – Disposals | 352 | 352 | Plant and machinery – Disposals | |
| No mapping | 353 | Plant and machinery – Acquisitions through business combinations | ||
| No mapping | 354 | Plant and machinery – Disposals through business combinations | ||
| Plant and machinery – Revaluations | 353 | 355 | Plant and machinery – Revaluations | |
| Plant and machinery – Transfers (cost) | 354 | 356 | Plant and machinery – Transfers | |
| Plant and machinery – Other movements (cost) | 355 | 357 | Plant and machinery – Other movements in cost | |
| Plant and machinery – Depreciation brought forward | 360 | 360 | Plant and machinery – Depreciation brought forward | |
| Plant and machinery – Depreciation charge | 361 | 361 | Plant and machinery – Depreciation charge | |
| Plant and machinery – Depreciation on disposals | 362 | 362 | Plant and machinery – Depreciation on disposals | |
| No mapping | 363 | Plant and machinery – Depreciation on disposals through business combinations | ||
| Plant and machinery – Depreciation on revaluations | 363 | 364 | Plant and machinery – Depreciation on revaluations | |
| Plant and machinery – Impairment losses | 364 | 365 | Plant and machinery – Impairment losses | |
| Plant and machinery – Reversal of impairment losses | 365 | 366 | Plant and machinery – Reversal of past impairment losses | |
| Plant and machinery – Transfers (depreciation) | 366 | 367 | Plant and machinery – Depreciation on transfers | |
| Plant and machinery – Other movements (depreciation) | 367 | 368 | Plant and machinery – Other movements in depreciation | |
| Office equipment – Cost brought forward | 370 | 370 | Office equipment – Cost brought forward | |
| Office equipment – Additions | 371 | 371 | Office equipment – Additions | |
| Office equipment – Disposals | 372 | 372 | Office equipment – Disposals | |
| No mapping | 373 | Office equipment – Acquisitions through business combinations | ||
| No mapping | 374 | Office equipment – Disposals through business combinations | ||
| Office equipment – Revaluations | 373 | 375 | Office equipment – Revaluations | |
| Office equipment – Transfers (cost) | 374 | 376 | Office equipment – Transfers | |
| Office equipment – Other movements (cost) | 375 | 377 | Office equipment – Other movements in cost | |
| Office equipment – Depreciation brought forward | 380 | 380 | Office equipment – Depreciation brought forward | |
| Office equipment – Depreciation charge | 381 | 381 | Office equipment – Depreciation charge | |
| Office equipment – Depreciation on disposals | 382 | 382 | Office equipment – Depreciation on disposals | |
| No mapping | 383 | Office equipment – Depreciation on disposals through business combinations | ||
| Office equipment – Depreciation on revaluations | 383 | 384 | Office equipment – Depreciation on revaluations | |
| Office equipment – Impairment losses | 384 | 385 | Office equipment – Impairment losses | |
| Office equipment – Reversal of impairment losses | 385 | 386 | Office equipment – Reversal of past impairment losses | |
| Office equipment – Transfers (depreciation) | 386 | 387 | Office equipment – Depreciation on transfers | |
| Office equipment – Other movements (depreciation) | 387 | 388 | Office equipment – Other movements in depreciation | |
| Fixtures and fittings – Cost brought forward | 390 | 390 | Fixtures and fittings – Cost brought forward | |
| Fixtures and fittings – Additions | 391 | 391 | Fixtures and fittings – Additions | |
| Fixtures and fittings – Disposals | 392 | 392 | Fixtures and fittings – Disposals | |
| No mapping | 393 | Fixtures and fittings – Acquisitions through business combinations | ||
| No mapping | 394 | Fixtures and fittings – Disposals through business combinations | ||
| Fixtures and fittings – Revaluations | 393 | 395 | Fixtures and fittings – Revaluations | |
| Fixtures and fittings – Transfers (cost) | 394 | 396 | Fixtures and fittings – Transfers | |
| Fixtures and fittings – Other movements (cost) | 395 | 397 | Fixtures and fittings – Other movements in cost | |
| Fixtures and fittings – Depreciation brought forward | 400 | 400 | Fixtures and fittings – Depreciation brought forward | |
| Fixtures and fittings – Depreciation charge | 401 | 401 | Fixtures and fittings – Depreciation charge | |
| Fixtures and fittings – Depreciation on disposals | 402 | 402 | Fixtures and fittings – Depreciation on disposals | |
| No mapping | 403 | Fixtures and fittings – Depreciation on disposals through business combinations | ||
| Fixtures and fittings – Depreciation on revaluations | 403 | 404 | Fixtures and fittings – Depreciation on revaluations | |
| Fixtures and fittings – Impairment losses | 404 | 405 | Fixtures and fittings – Impairment losses | |
| Fixtures and fittings – Reversal of impairment losses | 405 | 406 | Fixtures and fittings – Reversal of past impairment losses | |
| Fixtures and fittings – Transfers (depreciation) | 406 | 407 | Fixtures and fittings – Depreciation on transfers | |
| Fixtures and fittings – Other movements (depreciation) | 407 | 408 | Fixtures and fittings – Other movements in depreciation | |
| Motor vehicles – Cost brought forward | 410 | 410 | Motor vehicles – Cost brought forward | |
| Motor vehicles – Additions | 411 | 411 | Motor vehicles – Additions | |
| Motor vehicles – Disposals | 412 | 412 | Motor vehicles – Disposals | |
| No mapping | 413 | Motor vehicles – Acquisitions through business combinations | ||
| No mapping | 414 | Motor vehicles – Disposals through business combinations | ||
| Motor vehicles – Revaluations | 413 | 415 | Motor vehicles – Revaluations | |
| Motor vehicles – Transfers (cost) | 414 | 416 | Motor vehicles – Transfers | |
| Motor vehicles – Other movements (cost) | 415 | 417 | Motor vehicles – Other movements in cost | |
| Motor vehicles – Depreciation brought forward | 420 | 420 | Motor vehicles – Depreciation brought forward | |
| Motor vehicles – Depreciation charge | 421 | 421 | Motor vehicles – Depreciation charge | |
| Motor vehicles – Depreciation on disposals | 422 | 422 | Motor vehicles – Depreciation on disposals | |
| No mapping | 423 | Motor vehicles – Depreciation on disposals through business combinations | ||
| Motor vehicles – Depreciation on revaluations | 423 | 424 | Motor vehicles – Depreciation on revaluations | |
| Motor vehicles – Impairment losses | 424 | 425 | Motor vehicles – Impairment losses | |
| Motor vehicles – Reversal of impairment losses | 425 | 426 | Motor vehicles – Reversal of past impairment losses | |
| Motor vehicles – Transfers (depreciation) | 426 | 427 | Motor vehicles – Depreciation on transfers | |
| Motor vehicles – Other movements (depreciation) | 427 | 428 | Motor vehicles – Other movements in depreciation | |
| Shares in group undertakings and participating interests – Cost brought forward | 700 | 700 | Shares in group undertakings – Cost brought forward | |
| Shares in group undertakings and participating interests – Additions | 701 | 701 | Shares in group undertakings – Additions | |
| Shares in group undertakings and participating interests – Disposals | 702 | 702 | Shares in group undertakings – Disposals | |
| Shares in group undertakings and participating interests – Revaluations | 703 | 703 | Shares in group undertakings – Revaluations | |
| Shares in group undertakings and participating interests – Transfers | 704 | 704 | Shares in group undertakings – Transfers | |
| Shares in group undertakings and participating interests – Other movements | 705 | 705 | Shares in group undertakings – Other movements in cost | |
| Shares in group undertakings and participating interests – Impairment brought forward | 710 | 710 | Shares in group undertakings – Impairment brought forward | |
| Shares in group undertakings and participating interests – Impairment charge | 711 | 711 | Shares in group undertakings – Impairment losses | |
| No mapping | 712 | Shares in group undertakings – Reversal of past impairment losses | ||
| Shares in group undertakings and participating interests – Impairment on disposals | 712 | 713 | Shares in group undertakings – Impairment on disposals | |
| Shares in group undertakings and participating interests – Impairment on revaluations | 713 | 714 | Shares in group undertakings – Impairment on revaluations | |
| Shares in group undertakings and participating interests – Transfers | 714 | 715 | Shares in group undertakings – Impairment on transfers | |
| Shares in group undertakings and participating interests – Other movements | 715 | 716 | Shares in group undertakings – Other movements in impairment | |
| Loans to group undertakings and participating interests – Cost brought forward | 720 | 720 | Loans to group undertakings – Cost brought forward | |
| Loans to group undertakings and participating interests – Additions | 721 | 721 | Loans to group undertakings – Advances made | |
| Loans to group undertakings and participating interests – Disposals | 722 | 722 | Loans to group undertakings – Repayments | |
| Loans to group undertakings and participating interests – Revaluations | 723 | 723 | Loans to group undertakings – Revaluations | |
| Loans to group undertakings and participating interests – Transfers | 724 | 724 | Loans to group undertakings – Transfers | |
| Loans to group undertakings and participating interests – Other movements | 725 | 725 | Loans to group undertakings – Other movements in cost | |
| Loans to group undertakings and participating interests – Impairment brought forward | 730 | 730 | Loans to group undertakings – Impairment brought forward | |
| Loans to group undertakings and participating interests – Impairment charge | 731 | 731 | Loans to group undertakings – Impairment losses | |
| No mapping | 732 | Loans to group undertakings – Reversal of past impairment losses | ||
| Loans to group undertakings and participating interests – Impairment on disposals | 732 | 733 | Loans to group undertakings – Impairment on disposals | |
| Loans to group undertakings and participating interests – Impairment on revaluations | 733 | 734 | Loans to group undertakings – Impairment on revaluations | |
| Loans to group undertakings and participating interests – Transfers | 734 | 735 | Loans to group undertakings – Impairment on transfers | |
| Loans to group undertakings and participating interests – Other movements | 735 | 736 | Loans to group undertakings – Other movements in impairment | |
| No mapping | 740 | Shares in participating interests – Cost brought forward | ||
| No mapping | 741 | Shares in participating interests – Additions | ||
| No mapping | 742 | Shares in participating interests – Disposals | ||
| No mapping | 743 | Shares in participating interests – Revaluations | ||
| No mapping | 744 | Shares in participating interests – Transfers | ||
| No mapping | 745 | Shares in participating interests – Other movements in cost | ||
| No mapping | 750 | Shares in participating interests – Impairment brought forward | ||
| No mapping | 751 | Shares in participating interests – Impairment losses | ||
| No mapping | 752 | Shares in participating interests – Reversal of past impairment losses | ||
| No mapping | 753 | Shares in participating interests – Impairment on disposals | ||
| No mapping | 754 | Shares in participating interests – Impairment on revaluations | ||
| No mapping | 755 | Shares in participating interests – Impairment on transfers | ||
| No mapping | 756 | Shares in participating interests – Other movements in impairment | ||
| No mapping | 760 | Loans to participating interests – Cost brought forward | ||
| No mapping | 761 | Loans to participating interests – Advances made | ||
| No mapping | 762 | Loans to participating interests – Repayments | ||
| No mapping | 763 | Loans to participating interests – Revaluations | ||
| No mapping | 764 | Loans to participating interests – Transfers | ||
| No mapping | 765 | Loans to participating interests – Other movements in cost | ||
| No mapping | 770 | Loans to participating interests – Impairment brought forward | ||
| No mapping | 771 | Loans to participating interests – Impairment losses | ||
| No mapping | 772 | Loans to participating interests – Reversal of past impairment losses | ||
| No mapping | 773 | Loans to participating interests – Impairment on disposals | ||
| No mapping | 774 | Loans to participating interests – Impairment on revaluations | ||
| No mapping | 775 | Loans to participating interests – Impairment on transfers | ||
| No mapping | 776 | Loans to participating interests – Other movements in impairment | ||
| Other investments other than loans – Cost brought forward | 740 | 780 | Other investments other than loans – Cost brought forward | |
| Other investments other than loans – Additions | 741 | 781 | Other investments other than loans – Additions | |
| Other investments other than loans – Disposals | 742 | 782 | Other investments other than loans – Disposals | |
| Other investments other than loans – Revaluations | 743 | 783 | Other investments other than loans – Revaluations | |
| Other investments other than loans – Transfers | 744 | 784 | Other investments other than loans – Transfers | |
| Other investments other than loans – Other movements | 745 | 785 | Other investments other than loans – Other movements in cost | |
| Other investments other than loans – Impairment brought forward | 750 | 790 | Other investments other than loans – Impairment brought forward | |
| Other investments other than loans – Impairment charge | 751 | 791 | Other investments other than loans – Impairment losses | |
| No mapping | 792 | Other investments other than loans – Reversal of past impairment losses | ||
| Other investments other than loans – Impairment on disposals | 752 | 793 | Other investments other than loans – Impairment on disposals | |
| Other investments other than loans – Impairment on revaluations | 753 | 794 | Other investments other than loans – Impairment on revaluations | |
| Other investments other than loans – Transfers | 754 | 795 | Other investments other than loans – Impairment on transfers | |
| Other investments other than loans – Other movements | 755 | 796 | Other investments other than loans – Other movements in impairment | |
| Other investments – Cost brought forward | 760 | 800 | Other loans – Cost brought forward | |
| Other investments – Additions | 761 | 801 | Other loans – Advances made | |
| Other investments – Disposals | 762 | 802 | Other loans – Repayments | |
| Other investments – Revaluations | 763 | 803 | Other loans – Revaluations | |
| Other investments – Transfers | 764 | 804 | Other loans – Transfers | |
| Other investments – Other movements | 765 | 805 | Other loans – Other movements in cost | |
| Other investments – Impairment brought forward | 770 | 810 | Other loans – Impairment brought forward | |
| Other investments – Impairment charge | 771 | 811 | Other loans – Impairment losses | |
| No mapping | 812 | Other loans – Reversal of impairment losses | ||
| Other investments – Impairment on disposals | 772 | 813 | Other loans – Impairment on disposals | |
| Other investments – Impairment on revaluations | 773 | 814 | Other loans – Impairment on revaluations | |
| Other investments – Transfers | 774 | 815 | Other loans – Impairment on transfers | |
| Other investments – Other movements | 775 | 816 | Other loans – Other movements in impairment | |
| Raw materials and consumables | 1010 | 1010 | Raw materials and consumables | |
| Work in progress | 1020 | 1020 | Work in progress | |
| Finished goods and goods for resale | 1030 | 1030 | Finished goods and goods for resale | |
| Long term contracts – net costs | 1040 | 1030 | Finished goods and goods for resale | |
| Long term contracts – payments on account | 1045 | 1030 | Finished goods and goods for resale | |
| Trade debtors | 1100 | 1100 | Trade debtors | |
| No mapping | 1105 | Bad debt provision | ||
| Prepayments | 1110 | 1110 | Prepayments | |
| Accrued income | 1111 | 1111 | Accrued income | |
| Prepayments – Defined contribution pension scheme | 1112 | 1112 | Defined contribution pension plan prepayment | |
| Deferred tax asset | 1130 | 1130 | Deferred tax asset | |
| Amounts owed by group undertakings | 1140 | 1140 | Amounts owed by group undertakings | |
| Amounts owed by participating interests | 1141 | 1141 | Amounts owed by undertakings in which the company has a participating interest | |
| Other debtors | 1150 | 1150 | Other debtors | |
| Directors loan account | 1151 | 1151 | Directors loan account | |
| Corporation tax repayable | 1152 | 1152 | Corporation tax recoverable | |
| VATrecoverable | 1153 | 1153 | VATrecoverable | |
| Unpaid share capital | 1154 | 1154 | Called up share capital not paid | |
| No mapping | 1160 | Amounts owed on construction contracts | ||
| No mapping | 1165 | Derivative financial assets | ||
| No mapping | 1170 | Net investment in hire purchase and finance leases | ||
| Bank current account | 1200 | 1200 | Bank current account | |
| Bank deposit account | 1210 | 1210 | Bank deposit account | |
| Cash in hand | 1230 | 1230 | Cash in hand | |
| No mapping | 1240 | Short-term deposits | ||
| Shares in group undertakings | 1500 | 1500 | Shares in group undertakings | |
| Other investments | 1510 | 1510 | Other investments | |
| Bank overdraft | 2000 | 2000 | Bank overdrafts | |
| Bank loan | 2020 | 2020 | Bank loans | |
| No mapping | 2030 | Debenture loans | ||
| Payments received on account | 2050 | 2050 | Payments received on account | |
| Trade creditors | 2100 | 2100 | Trade creditors | |
| No mapping | 2125 | Bills of exchange payable | ||
| Amounts due to group undertakings | 2130 | 2130 | Amounts owed to group undertakings | |
| Amounts due to undertakings in which the company has a participating interest | 2131 | 2131 | Amounts owed to undertakings in which the company has a participating interest | |
| Corporation tax | 2150 | 2150 | Corporation tax payable | |
| VATliability | 2202 | 2202 | VATpayable | |
| PAYEand social security | 2210 | 2210 | PAYEand social security payable | |
| No mapping | 2220 | Other tax payable | ||
| Obligations under finance leases and hire purchase contracts | 2240 | 2240 | Obligations under finance leases and hire purchase contracts | |
| No mapping | 2242 | Amounts due to customers on construction contracts | ||
| No mapping | 2244 | Liabilities arising from share-based payment transactions | ||
| No mapping | 2246 | Derivative financial liabilities | ||
| Other creditors | 2250 | 2250 | Other creditors | |
| Directors loan account | 2251 | 2251 | Directors loan account | |
| Accruals and deferred income | 2260 | 2260 | Accruals | |
| Government grants – Brought forward | 2261 | 2261 | Deferred government grant income | |
| Government grants – Received | 2262 | 2261 | Deferred government grant income | |
| Government grants – Repaid | 2263 | 2261 | Deferred government grant income | |
| Government grants – Released to the profit and loss account | 2264 | 2261 | Deferred government grant income | |
| Accrual – Defined contribution pension scheme | 2265 | 2265 | Defined contribution pension plan accrual | |
| No mapping | 2266 | Other deferred income | ||
| Shares classified as financial liabilities | 2270 | 2270 | Shares classified as financial liabilities | |
| Dividends payable – equity | 2280 | 2280 | Dividends payable – Equity | |
| Dividends payable – non equity | 2281 | 2281 | Dividends payable – Non equity | |
| Bank loans due in more than one year | 2500 | 2500 | Bank loans due in more than one year | |
| No mapping | 2530 | Debenture loans due in more than one year | ||
| Payments received on account due in more than one year | 2550 | 2550 | Payments received on account due in more than one year | |
| Trade creditors due in more than one year | 2600 | 2600 | Trade creditors due in more than one year | |
| No mapping | 2615 | Bills of exchange payable in more than one year | ||
| Amounts owed to group undertakings in more than one year | 2620 | 2620 | Amounts owed to group undertakings due in more than one year | |
| Amounts owed to participating interests in more than one year | 2621 | 2621 | Amounts owed to undertakings in which the company has a participating interest due in more than one year | |
| Taxation and social security due in more than one year | 2630 | 2630 | Taxation and social security payable in more than one year | |
| Obligations under finance leases and hire purchase contracts due in more than one year | 2640 | 2640 | Obligations under finance leases and hire purchase contracts due in more than one year | |
| No mapping | 2642 | Amounts due to customers on construction contracts due in more than one year | ||
| No mapping | 2644 | Liabilities arising from share-based payment transactions due in more than one year | ||
| No mapping | 2646 | Derivative financial liabilities due in more than one year | ||
| Other creditors due in more than one year | 2650 | 2650 | Other creditors due in more than one year | |
| Directors loan account due in more than one year | 2651 | 2651 | Directors loan accounts due in more than one year | |
| Accruals and deferred income due in more than one year | 2660 | 2660 | Accruals due in more than one year | |
| Government grants due in more than one year – Brought forward | 2661 | 2661 | Deferred government grant income due in more than one year | |
| Government grants due in more than one year – Received | 2662 | 2661 | Deferred government grant income due in more than one year | |
| Government grants due in more than one year – Repaid | 2663 | 2661 | Deferred government grant income due in more than one year | |
| Government grants due in more than one year – Released to the profit and loss account | 2664 | 2661 | Deferred government grant income due in more than one year | |
| No mapping | 2666 | Other deferred income due in more than one year | ||
| Shares classified as financial liabilities due in more than one year | 2670 | 2670 | Shares classified as financial liabilities due in more than one year | |
| Dividends payable in more than one year – equity | 2680 | 2680 | Dividends payable in more than one year – Equity | |
| Dividends payable in more than one year – non equity | 2681 | 2681 | Dividends payable in more than one year – Non equity | |
| Deferred tax liability – Brought forward | 2700 | 2700 | Provision for deferred tax – Brought forward | |
| Deferred tax liability – Additions | 2701 | 2701 | Provision for deferred tax – Additions | |
| Deferred tax liability – Profit and loss movement in the period | 2702 | 2702 | Provision for deferred tax – Amounts used | |
| Deferred tax liability – Unused amounts reversed | 2703 | 2703 | Provision for deferred tax – Unused amounts reversed | |
| Deferred tax liability – Transfers | 2704 | 2704 | Provision for deferred tax – Transfers | |
| Warranties – Brought forward | 2720 | 2720 | Provision for warranties – Brought forward | |
| Warranties – Additions | 2721 | 2721 | Provision for warranties – Additions | |
| Warranties – Profit and loss movement in the period | 2722 | 2722 | Provision for warranties – Amounts used | |
| Warranties – Unused amounts reversed | 2723 | 2723 | Provision for warranties – Unused amounts reversed | |
| Warranties – Transfers | 2724 | 2724 | Provision for warranties – Transfers | |
| Other provisions – Brought forward | 2730 | 2730 | Other provisions – Brought forward | |
| Other provisions – Additions | 2731 | 2731 | Other provisions – Additions | |
| Other provisions – Profit and loss movement in the period | 2732 | 2732 | Other provisions – Amounts used | |
| Other provisions – Unused amounts reversed | 2733 | 2733 | Other provisions – Unused amounts reversed | |
| Other provisions – Transfers | 2734 | 2734 | Other provisions – Transfers | |
| No mapping | 2740 | Provision for pensions and similar obligations – Brought forward | ||
| No mapping | 2741 | Provision for pensions and similar obligations – Additions | ||
| No mapping | 2742 | Provision for pensions and similar obligations – Amounts used | ||
| No mapping | 2743 | Provision for pensions and similar obligations – Unused amounts reversed | ||
| No mapping | 2744 | Provision for pensions and similar obligations – Transfers | ||
| Defined benefit pension scheme asset | 2800 | 2800 | Defined benefit pension plan asset | |
| Defined benefit pension scheme liability | 2810 | 2810 | Defined benefit pension plan liability | |
| Ordinary share capital | 3000 | 3050 | Share capital – Brought forward | |
| Preference share capital | 3010 | 3050 | Share capital – Brought forward | |
| No mapping | 3051 | Share capital – Effects of changes in accounting policies | ||
| No mapping | 3052 | Share capital – Prior period adjustments | ||
| No mapping | 3053 | Share capital – Issue of ordinary shares at par | ||
| No mapping | 3054 | Share capital – Issue of bonus shares | ||
| No mapping | 3055 | Share capital – Cancellation of subscribed capital | ||
| No mapping | 3056 | Share capital – Redemption of shares | ||
| No mapping | 3057 | Share capital – Cancellation of treasury shares | ||
| No mapping | 3058 | Share capital – Conversion of debt to equity | ||
| No mapping | 3059 | Share capital – Exercise of options, rights and warrants | ||
| No mapping | 3060 | Share capital – Tax relating to components of other comprehensive income | ||
| No mapping | 3065 | Share capital – Other movements in other comprehensive income | ||
| No mapping | 3070 | Share capital – Other investments by and distributions to owners | ||
| Profit and loss account – Brought forward | 3100 | 3100 | Profit and loss account – Brought forward | |
| No mapping | 3101 | Profit and loss account – Effects of changes in accounting policies | ||
| Profit and loss account – Prior period adjustment | 3050 | 3102 | Profit and loss account – Prior period adjustments | |
| Profit and loss account – Actuarial gain/ loss on pension scheme | 3102 | 3103 | Profit and loss account – Remeasurement of the net defined benefit plan | |
| No mapping | 3104 | Profit and loss account – Foreign currency retranslation | ||
| No mapping | 3105 | Profit and loss account – Reclassification from revaluation reserve | ||
| No mapping | 3106 | Profit and loss account – Reclassification from fair value reserve | ||
| No mapping | 3107 | Profit and loss account – Reclassification from other reserves | ||
| Profit and loss account – Deferred tax on actuarial gains and losses | 3103 | 3110 | Profit and loss account – Tax relating to components of other comprehensive income | |
| No mapping | 3115 | Profit and loss account – Issue of bonus shares | ||
| Profit and loss account – Dividends paid | 3104 | 3116 | Profit and loss account – Dividends paid | |
| Profit and loss account – Dividends payable | 3105 | 3116 | Profit and loss account – Dividends paid | |
| No mapping | 3117 | Profit and loss account – Cancellation of subscribed capital | ||
| Profit and loss account – Purchase of own shares | 3101 | 3118 | Profit and loss account – Redemption of shares | |
| No mapping | 3119 | Profit and loss account – Issue of convertible debt – recognition of equity component | ||
| No mapping | 3120 | Profit and loss account – Conversion on debt to equity | ||
| No mapping | 3121 | Profit and loss account – Equity-settled share-based payments | ||
| No mapping | 3122 | Profit and loss account – Exercise of options, rights and warrants | ||
| No mapping | 3123 | Profit and loss account – Forfeited options, rights and warrants | ||
| No mapping | 3124 | Profit and loss account – Expired options, rights and warrants | ||
| Profit and loss account – Transfer of depreciation | 3106 | 3130 | Profit and loss account – Other movements in other comprehensive income | |
| Profit and loss account – Transfer of realised profits | 3107 | 3130 | Profit and loss account – Other movements in other comprehensive income | |
| Profit and loss account – Other movements | 3108 | 3130 | Profit and loss account – Other movements in other comprehensive income | |
| Profit and loss account – Transfer to/ (from) other reserves (1) | 3109 | 3130 | Profit and loss account – Other movements in other comprehensive income | |
| Profit and loss account – Transfer to/ (from) other reserves (2) | 3110 | 3130 | Profit and loss account – Other movements in other comprehensive income | |
| No mapping | 3135 | Profit and loss account – Other investments by and distributions to owners | ||
| Share premium account – Brought forward | 3150 | 3150 | Share premium account – Brought forward | |
| No mapping | 3151 | Share premium account – Effects of changes in accounting policies | ||
| Share premium account – Prior period adjustment | 3051 | 3152 | Share premium account – Prior period adjustments | |
| Share premium account – Premium on shares issued | 3151 | 3153 | Share premium account – Issue of shares | |
| No mapping | 3154 | Share premium account – Issue of bonus shares | ||
| Share premium account – Purchase of own shares | 3153 | 3155 | Share premium account – Redemption of shares | |
| No mapping | 3156 | Share premium account – Sale of treasury shares | ||
| No mapping | 3157 | Share premium account – Conversion of debt to equity | ||
| No mapping | 3158 | Share premium account – Exercise of ordinary share options | ||
| Share premium account – Transaction costs | 3152 | 3160 | Share premium account – Transaction costs | |
| No mapping | 3161 | Share premium account – Tax relating to components of other comprehensive income | ||
| Share premium account – Other movements | 3154 | 3165 | Share premium account – Other movements in other comprehensive income | |
| Share premium account – Transfer to/ (from) other reserves (1) | 3155 | 3165 | Share premium account – Other movements in other comprehensive income | |
| Share premium account – Transfer to/ (from) other reserves (2) | 3156 | 3165 | Share premium account – Other movements in other comprehensive income | |
| No mapping | 3170 | Share premium account – Other investments by and distributions to owners | ||
| Revaluation reserve – Brought forward | 3200 | 3200 | Revaluation reserve – Brought forward | |
| No mapping | 3201 | Revaluation reserve – Effects of changes in accounting policies | ||
| Revaluation reserve – Prior period adjustment | 3052 | 3202 | Revaluation reserve – Prior period adjustments | |
| Revaluation reserve – Revaluation movement | 3201 | 3203 | Revaluation reserve – Revaluation of tangible assets | |
| No mapping | 3204 | Revaluation reserve – Revaluation of intangible assets | ||
| No mapping | 3205 | Revaluation reserve – Foreign currency retranslation | ||
| Revaluation reserve – Transfer of realised profits | 3203 | 3206 | Revaluation reserve – Reclassification to profit and loss account | |
| No mapping | 3210 | Revaluation reserve – Tax relating to components of other comprehensive income | ||
| No mapping | 3215 | Revaluation reserve – Issue of bonus shares | ||
| Revaluation reserve – Transfer of depreciation | 3202 | 3220 | Revaluation reserve – Other movements in other comprehensive income | |
| Revaluation reserve – Other movements | 3204 | 3220 | Revaluation reserve – Other movements in other comprehensive income | |
| Revaluation reserve – Transfer to/ (from) other reserves (1) | 3205 | 3220 | Revaluation reserve – Other movements in other comprehensive income | |
| Revaluation reserve – Transfer to/ (from) other reserves (2) | 3206 | 3220 | Revaluation reserve – Other movements in other comprehensive income | |
| No mapping | 3225 | Revaluation reserve – Other investments by and distributions to owners | ||
| No mapping | 3250 | Capital redemption reserve – Brought forward | ||
| No mapping | 3251 | Capital redemption reserve – Effects of changes in accounting policies | ||
| No mapping | 3252 | Capital redemption reserve – Prior period adjustments | ||
| No mapping | 3253 | Capital redemption reserve – Issue of bonus shares | ||
| No mapping | 3254 | Capital redemption reserve – Cancellation of subscribed capital | ||
| No mapping | 3255 | Capital redemption reserve – Redemption of shares | ||
| No mapping | 3256 | Capital redemption reserve – Cancellation of treasury shares | ||
| No mapping | 3257 | Capital redemption reserve – Tax relating to components of other comprehensive income | ||
| No mapping | 3260 | Capital redemption reserve – Other movements in other comprehensive income | ||
| No mapping | 3265 | Capital redemption reserve – Other investments by and distributions to owners | ||
| No mapping | 3300 | Reserve for own shares – Brought forward | ||
| No mapping | 3301 | Reserve for own shares – Effects of changes in accounting policies | ||
| No mapping | 3302 | Reserve for own shares – Prior period adjustments | ||
| No mapping | 3303 | Reserve for own shares – Purchase of treasury shares | ||
| No mapping | 3304 | Reserve for own shares – Sale of treasury shares | ||
| No mapping | 3305 | Reserve for own shares – Tax relating to components of other comprehensive income | ||
| No mapping | 3310 | Reserve for own shares – Other movements in other comprehensive income | ||
| No mapping | 3315 | Reserve for own shares – Other investments by and distributions to owners | ||
| No mapping | 3350 | Share options reserve – Brought forward | ||
| No mapping | 3351 | Share options reserve – Effects of changes in accounting policies | ||
| No mapping | 3352 | Share options reserve – Prior period adjustments | ||
| No mapping | 3353 | Share options reserve – Equity-settled share-based payments | ||
| No mapping | 3354 | Share options reserve – Issue of options, rights and warrants | ||
| No mapping | 3355 | Share options reserve – Exercise of options, rights and warrants | ||
| No mapping | 3356 | Share options reserve – Forfeited options, rights and warrants | ||
| No mapping | 3357 | Share options reserve – Expired options, rights and warrants | ||
| No mapping | 3358 | Share options reserve – Tax relating to components of other comprehensive income | ||
| No mapping | 3360 | Share options reserve – Other movements in other comprehensive income | ||
| No mapping | 3365 | Share options reserve – Other investments by and distributions to owners | ||
| No mapping | 3400 | Fair value reserve – Brought forward | ||
| No mapping | 3401 | Fair value reserve – Effects of changes in accounting policies | ||
| No mapping | 3402 | Fair value reserve – Prior period adjustments | ||
| No mapping | 3403 | Fair value reserve – Fair value movements on investments in subsidiaries | ||
| No mapping | 3404 | Fair value reserve – Fair value movements on investments in associates | ||
| No mapping | 3405 | Fair value reserve – Fair value movements on investments in joint ventures | ||
| No mapping | 3406 | Fair value reserve – Fair value movements on cash flow hedge | ||
| No mapping | 3407 | Fair value reserve – Fair value movements on net investment hedge | ||
| No mapping | 3408 | Fair value reserve – Foreign currency retranslation | ||
| No mapping | 3409 | Fair value reserve – Reclassification to profit and loss account | ||
| No mapping | 3415 | Fair value reserve – Tax relating to components of other comprehensive income | ||
| No mapping | 3420 | Fair value reserve – Other movements in other comprehensive income | ||
| No mapping | 3425 | Fair value reserve – Other investments by and distributions to owners | ||
| Other reserves – Brought forward | 3250 | 3450 | Other reserves – Brought forward | |
| No mapping | 3451 | Other reserves – Effects of changes in accounting policies | ||
| Other reserves – Prior year adjustment | 3053 | 3452 | Other reserves – Prior period adjustments | |
| No mapping | 3453 | Other reserves – Foreign currency retranslation | ||
| No mapping | 3454 | Other reserves – Reclassification to profit and loss account | ||
| No mapping | 3460 | Other reserves – Tax relating to components of other comprehensive income | ||
| No mapping | 3465 | Other reserves – Issue of bonus shares | ||
| Other reserves – Other movements | 3251 | 3470 | Other reserves – Other movements in other comprehensive income | |
| Other reserves – Transfer to/ (from) other reserves (1) | 3252 | 3470 | Other reserves – Other movements in other comprehensive income | |
| Other reserves – Transfer to/ (from) other reserves (2) | 3253 | 3470 | Other reserves – Other movements in other comprehensive income | |
| No mapping | 3475 | Other reserves – Other investments by and distributions to owners | ||
| Suspense account (Balance sheet) | 3999 | 3999 | Suspense account (Statement of financial position) | |
| Sales | 4000 | 4000 | Sales | |
| Discounts allowed | 4009 | 4009 | Discounts allowed | |
| Other income | 4900 | 4900 | Other income | |
| Purchases | 5000 | 5000 | Purchases (Cost of sales) | |
| Discounts received | 5009 | 5009 | Discounts received (Cost of sales) | |
| Materials | 5010 | 5010 | Materials (Cost of sales) | |
| Opening stock | 5200 | 5015 | Opening stock (Cost of sales) | |
| Closing stock | 5201 | 5016 | Closing stock (Cost of sales) | |
| Wages and salaries – Cost of sales | 5020 | 5020 | Wages and salaries (Cost of sales) | |
| Subcontracted staff – Cost of sales | 5030 | 5030 | Subcontracted staff (Cost of sales) | |
| Employers NI – Cost of sales | 5040 | 5040 | Employers NI (Cost of sales) | |
| Pension costs – Cost of sales | 5050 | 5050 | Defined contribution pension costs (Cost of sales) | |
| No mapping | 5060 | Depreciation of tangible assets (Cost of sales) | ||
| No mapping | 5061 | Impairment of tangible assets (Cost of sales) | ||
| No mapping | 5062 | Reversal of impairment of tangible assets (Cost of sales) | ||
| No mapping | 5065 | Amortisation of intangible assets (Cost of sales) | ||
| No mapping | 5066 | Impairment of intangible assets (Cost of sales) | ||
| No mapping | 5067 | Reversal of impairment of intangible assets (Cost of sales) | ||
| No mapping | 5070 | Gain/loss on disposal of tangible assets (Cost of sales) | ||
| No mapping | 5071 | Gain/loss on disposal of intangible assets (Cost of sales) | ||
| Other direct costs | 5100 | 5100 | Other direct costs (Cost of sales) | |
| Wages and salaries – Distribution costs | 6000 | 6000 | Wages and salaries (Distribution costs) | |
| Subcontracted staff – Distribution costs | 6010 | 6010 | Subcontracted staff (Distribution costs) | |
| Employers NI – Distribution costs | 6016 | 6016 | Employers NI (Distribution costs) | |
| Pension costs – Distribution costs | 6017 | 6017 | Defined contribution pension costs (Distribution costs) | |
| Transport | 6020 | 6020 | Transport (Distribution costs) | |
| Freight and carriage | 6025 | 6025 | Freight and carriage (Distribution costs) | |
| Packaging and materials | 6030 | 6030 | Packaging and materials (Distribution costs) | |
| Insurance – Distribution costs | 6035 | 6035 | Insurance (Distribution costs) | |
| Equipment hire – Distribution costs | 6040 | 6040 | Equipment hire (Distribution costs) | |
| Other distribution costs | 6045 | 6045 | Other distribution costs | |
| Depreciation – Distribution costs | 6050 | 6050 | Depreciation of tangible assets (Distribution costs) | |
| No mapping | 6051 | Impairment of tangible assets (Distribution costs) | ||
| No mapping | 6052 | Reversal of impairment of tangible assets (Distribution costs) | ||
| No mapping | 6055 | Amortisation of intangible assets (Distribution costs) | ||
| No mapping | 6056 | Impairment of intangible assets (Distribution costs) | ||
| No mapping | 6057 | Reversal of impairment of intangible assets (Distribution costs) | ||
| No mapping | 6060 | Gain/loss on disposal of tangible assets (Distribution costs) | ||
| No mapping | 6061 | Gain/loss on disposal of intangible assets (Distribution costs) | ||
| Wages and salaries | 7000 | 7000 | Wages and salaries (Administrative expenses) | |
| Temporary staff | 7005 | 7005 | Temporary staff | |
| Employers NI | 7006 | 7006 | Employers NI (Administrative expenses) | |
| Pension costs | 7007 | 7007 | Defined contribution pension costs (Administrative expenses) | |
| Other staff costs | 7009 | 7009 | Other staff costs | |
| Subcontracted staff | 7010 | 7010 | Subcontracted staff (Administrative expenses) | |
| No mapping | 7014 | Equity-settled share-based payments | ||
| Cash settled share-based payments | 7015 | 7015 | Cash-settled share-based payments | |
| Directors remuneration | 7020 | 7020 | Directors remuneration | |
| Directors pension costs | 7025 | 7025 | Directors defined contribution pension costs | |
| Training costs | 7035 | 7035 | Training costs | |
| Defined benefit pension costs | 7040 | 7040 | Defined benefit pension costs | |
| Rent | 7100 | 7100 | Rent | |
| Rates | 7110 | 7110 | Rates | |
| Service charges | 7150 | 7150 | Service charges | |
| Light, heating and power | 7200 | 7200 | Light, heating and power | |
| Motor expenses | 7300 | 7300 | Motor expenses | |
| Travelling | 7400 | 7400 | Travelling | |
| Subsistence | 7406 | 7406 | Subsistence | |
| Staff entertainment | 7410 | 7410 | Staff entertainment | |
| Client entertainment | 7415 | 7415 | Client entertainment | |
| Marketing | 7420 | 7420 | Marketing | |
| Advertising | 7425 | 7425 | Advertising | |
| Discounts allowed | 7430 | 7430 | Discounts allowed | |
| Printing, postage and stationery | 7500 | 7500 | Printing, postage and stationery | |
| Telephone | 7550 | 7550 | Telephone | |
| Computer costs | 7552 | 7552 | Computer costs | |
| Legal fees | 7600 | 7600 | Legal fees | |
| Accountancy fees | 7602 | 7602 | Accountancy fees | |
| Professional fees | 7604 | 7604 | Professional fees | |
| Management charges payable | 7605 | 7605 | Management charges payable | |
| General insurance | 7610 | 7610 | General insurance (Administrative expenses) | |
| Equipment hire | 7700 | 7700 | Equipment hire (Administrative expenses) | |
| Operating lease rentals | 7703 | 7703 | Operating lease rentals | |
| Motor vehicle leasing | 7710 | 7703 | Operating lease rentals | |
| Repairs and maintenance | 7800 | 7800 | Repairs and maintenance | |
| Cleaning | 7801 | 7801 | Cleaning | |
| Premises insurance | 7802 | 7802 | Premises insurance (Administrative expenses) | |
| Use of home as office | 7805 | 7805 | Use of home as office | |
| Bank interest payable | 7900 | 7900 | Bank interest payable | |
| Bank loan interest payable | 7903 | 7903 | Interest on bank loans | |
| No mapping | 7904 | Hire purchase interest | ||
| Hire purchase finance charges | 7904 | 7906 | Finance lease charges | |
| Finance lease finance charges | 7906 | 7906 | Finance lease charges | |
| No mapping | 7908 | Interest on debenture loans | ||
| Dividends paid on shares classed as debt | 7910 | 7910 | Dividends paid on shares classed as debt | |
| Dividends payable on shares classed as debt | 7915 | 7915 | Dividends payable on shares classed as debt | |
| No mapping | 7916 | Debt factoring interest | ||
| Interest payable on loans from group undertakings | 7920 | 7920 | Interest payable to group undertakings | |
| Interest on late paid tax (PAYE, NI andVAT) | 7935 | 7921 | Interest on late paid tax (PAYE, NI andVAT) | |
| Interest on pension scheme liabilities – Defined benefit pension scheme | 8855 | 7922 | Net finance costs in respect of defined benefit pension plans | |
| No mapping | 7923 | Loss on disposal of financial assets held at fair value | ||
| No mapping | 7924 | Loss on fair value adjustments to financial assets | ||
| No mapping | 7925 | Loss on disposal of financial liabilities held at fair value | ||
| No mapping | 7926 | Loss on fair value adjustments to financial liabilities | ||
| Other finance charges | 7907 | 7927 | Other interest payable and similar expenses | |
| Fines and penalties | 7930 | 7930 | Fines and penalties | |
| Bank charges | 7901 | 7940 | Bank charges | |
| Credit card charges | 7905 | 7945 | Credit card charges | |
| Research and development expenditure | 7950 | 7950 | Research and development expenditure | |
| Depreciation | 8000 | 8000 | Depreciation of tangible assets (Administrative expenses) | |
| No mapping | 8001 | Impairment of tangible assets (Administrative expenses) | ||
| No mapping | 8002 | Reversal of impairment of tangible assets (Administrative expenses) | ||
| Amortisation | 8010 | 8010 | Amortisation of intangible assets (Administrative expenses) | |
| No mapping | 8011 | Impairment of intangible assets (Administrative expenses) | ||
| No mapping | 8012 | Reversal of impairment of intangible assets (Administrative expenses) | ||
| Profit or loss on sale of tangible fixed assets | 8020 | 8020 | Gain/loss on disposal of tangible assets (Administrative expenses) | |
| Profit or loss on sale of intangible fixed assets | 8025 | 8025 | Gain/loss on disposal of intangible assets (Administrative expenses) | |
| No mapping | 8030 | Gain/loss on disposal of investment property | ||
| No mapping | 8040 | Gain/loss on fair value adjustments to stocks | ||
| No mapping | 8045 | Gain/loss on fair value adjustments to investment property | ||
| No mapping | 8050 | Gain/loss on fair value adjustments to biological assets | ||
| Bad debts | 8100 | 8100 | Bad debts | |
| Bad debt provision | 8102 | 8102 | Bad debt provision | |
| No mapping | 8110 | Impairment of stocks | ||
| No mapping | 8111 | Reversal of impairment of stocks | ||
| Political expenditure | 8170 | 8170 | Political expenditure | |
| EU political donations | 8180 | 8180 | Political donations | |
| Non EU political donations | 8190 | 8180 | Political donations | |
| Charitable donations | 8200 | 8200 | Charitable donations | |
| Subscriptions | 8201 | 8201 | Subscriptions | |
| Foreign exchange differences | 8211 | 8211 | Foreign exchange differences | |
| Sundry expenses | 8250 | 8250 | Sundry expenses | |
| Rent receivable | 8500 | 8500 | Rent receivable | |
| Commission receivable | 8505 | 8505 | Commission receivable | |
| Management charges receivable | 8510 | 8510 | Management charges receivable | |
| Other operating income | 8515 | 8515 | Other operating income | |
| No mapping | 8520 | Government grants released to the income statement | ||
| Government grant income | 8520 | 8521 | Government grants recognised directly in income | |
| Dividends receivable from subsidiaries | 8600 | 8600 | Dividends from shares in group undertakings | |
| No mapping | 8605 | Gain/loss on disposal of shares in group undertakings | ||
| No mapping | 8610 | Gain/loss on fair value adjustment to shares in group undertakings | ||
| No mapping | 8615 | Other income from shares in group undertakings | ||
| Dividends receivable from associates | 8650 | 8650 | Dividends from participating interests | |
| Dividends receivable from joint ventures | 8660 | 8650 | Dividends from participating interests | |
| No mapping | 8655 | Gain/loss on disposal of participating interests | ||
| No mapping | 8660 | Gain/loss on fair value adjustments to participating interests | ||
| Interest receivable from associates | 8655 | 8665 | Other income from participating interests | |
| Interest receivable from joint ventures | 8665 | 8665 | Other income from participating interests | |
| Dividends receivable from other fixed asset investments | 8700 | 8700 | Dividends from other fixed asset investments | |
| Profit or loss on sale of fixed asset investments | 8030 | 8705 | Gain/loss on disposal of other fixed asset investments | |
| No mapping | 8710 | Gain/loss on fair value adjustments to other fixed asset investments | ||
| Interest receivable from other fixed asset investments | 8705 | 8715 | Other income from other fixed asset investments | |
| Other investment income | 8715 | 8715 | Other income from other fixed asset investments | |
| Bank interest receivable | 8750 | 8750 | Interest on cash and cash equivalents | |
| Bank deposit interest | 8755 | 8755 | Interest on bank deposits | |
| Interest receivable from group undertakings | 8710 | 8760 | Interest receivable from group undertakings | |
| Interest from group undertakings | 8760 | 8760 | Interest receivable from group undertakings | |
| Other loan interest receivable | 8765 | 8765 | Other loan interest receivable | |
| Other interest receivable | 8770 | 8770 | Other interest receivable | |
| Other finance income | 8775 | 8775 | Other finance income | |
| Expected return on pensions scheme assets – Defined benefit pension scheme | 8850 | 8776 | Net finance income in respect of defined benefit pension plans | |
| No mapping | 8780 | Gain on disposal of financial assets held at fair value | ||
| No mapping | 8785 | Gain on fair value adjustments to financial assets | ||
| No mapping | 8790 | Gain on disposal of financial liabilities held at fair value | ||
| No mapping | 8795 | Gain on fair value adjustments to financial liabilities | ||
| No mapping | 8800 | Impairment of investments in associates | ||
| No mapping | 8801 | Reversal of impairment of investments in associates | ||
| No mapping | 8802 | Impairment of investments in joint ventures | ||
| No mapping | 8803 | Reversal of impairment of investments in joint ventures | ||
| Amounts written off fixed asset investments | 8800 | 8804 | Impairment of other fixed asset investments | |
| No mapping | 8805 | Reversal of impairment of other fixed asset investments | ||
| Amounts written off current asset investments | 8805 | 8806 | Amounts written off current asset investments | |
| No mapping | 8807 | Reversal of impairment of current asset investments | ||
| Corporation tax – charge/ credit | 9000 | 9000 | Corporation tax – charge/credit | |
| No mapping | 9001 | Adjustments to tax in respect of prior periods – charge/credit | ||
| No mapping | 9002 | Changes in accounting policies and material errors – charge/credit | ||
| No mapping | 9003 | Double taxation relief – charge/credit | ||
| Deferred tax – charge/ credit | 9020 | 9020 | Deferred tax – charge/credit | |
| No mapping | 9030 | Other taxes not shown above | ||
| Suspense account (Profit and loss account) | 9999 | 9999 | Suspense account (Income statement) |