Income & Expense Nominal Codes

Code Nominal Name SORP Class No. Reporting Class Description
1000 Financial Donations & Gifts A1 Income from Donations & Legacies 100 Donations
1010 Donated Goods A1 Income from Donations & Legacies 100 Donations
1020 Donated Services A1 Income from Donations & Legacies 100 Donations
1030 Donated Facilities A1 Income from Donations & Legacies 100 Donations
1040 Membership Donation Subscriptions A1 Income from Donations & Legacies 100 Donations
1050 Donation Sponsorships A1 Income from Donations & Legacies 100 Donations
1100 Legacies A1 Income from Donations & Legacies 110 Legacies
1150 Government Grants A1 Income from Donations & Legacies 115 Grants
1160 Charity Grants A1 Income from Donations & Legacies 116 Grants
1190 Gift Aid A1 Income from Donations & Legacies 119 Gift Aid
1200 Sale of Goods & Services A2 Income from Charitable Activities 120 Sale of Services
1210 Ticket Sales A2 Income from Charitable Activities 120 Sale of Services
1220 Residential Care Fees A2 Income from Charitable Activities 120 Sale of Services
1230 Admission Fees A2 Income from Charitable Activities 120 Sale of Services
1300 Performance-Related Grants A2 Income from Charitable Activities 130 Grants
1310 Government Contractual Payments A2 Income from Charitable Activities 130 Grants
1320 Local Authority Contractual Payments A2 Income from Charitable Activities 130 Grants
1400 Ancillary Trade A A2 Income from Charitable Activities 140 Ancillary Trades
1410 Ancillary Trade B A2 Income from Charitable Activities 140 Ancillary Trades
1420 Ancillary Trade C A2 Income from Charitable Activities 140 Ancillary Trades
1430 Ancillary Trade D A2 Income from Charitable Activities 140 Ancillary Trades
1440 Ancillary Trade E A2 Income from Charitable Activities 140 Ancillary Trades
1490 Letting of Non-Investment Property A2 Income from Charitable Activities 149 Rental Income
1500 Trading Income A A3 Income from Other Trading Activities 150 Trading Income
1510 Trading Income B A3 Income from Other Trading Activities 150 Trading Income
1520 Trading Income C A3 Income from Other Trading Activities 150 Trading Income
1530 Trading Income D A3 Income from Other Trading Activities 150 Trading Income
1540 Trading Income E A3 Income from Other Trading Activities 150 Trading Income
1600 Shop Income A3 Income from Other Trading Activities 160 Trading Income
1610 Website Income A3 Income from Other Trading Activities 160 Trading Income
1620 Fundraising Events Income A3 Income from Other Trading Activities 160 Trading Income
1630 Membership Subscriptions for Goods & Services A3 Income from Other Trading Activities 160 Trading Income
1640 Sponsorships for Goods & Services A3 Income from Other Trading Activities 160 Trading Income
1650 Social Lottery Income A3 Income from Other Trading Activities 160 Trading Income
1690 Letting of Surplus Property A3 Income from Other Trading Activities 169 Rental Income
1700 Income from Endowments A4 Investment Income 170 Investment Income
1710 Dividends A4 Investment Income 170 Investment Income
1720 Interest A4 Investment Income 170 Investment Income
1730 Rents from Investment Property A4 Investment Income 170 Investment Income
1740 Other Investment Income A4 Investment Income 170 Investment Income
1800 Gains on the Disposal of Freehold Land & Buildings A5 Other Income 180 Gains on Disposal of Fixed Assets
1810 Gains on the Disposal of Leasehold Land & Buildings A5 Other Income 180 Gains on Disposal of Fixed Assets
1820 Gains on the Disposal of Plant & Machinery A5 Other Income 180 Gains on Disposal of Fixed Assets
1830 Gains on the Disposal of Fixtures, Fittings & Equipment A5 Other Income 180 Gains on Disposal of Fixed Assets
1840 Gains on the Disposal of Motor Vehicles A5 Other Income 180 Gains on Disposal of Fixed Assets
1850 Gains on the Disposal of Computer Equipment A5 Other Income 180 Gains on Disposal of Fixed Assets
1900 Conversion of Endowment Funds A5 Other Income 190 Conversion of Endowments
1910 Release of Capital Funds A5 Other Income 190 Conversion of Endowments
1920 Royalties from Intellectual Property A5 Other Income 192 Royalties & Other Income
1930 Any Other Income A5 Other Income 192 Royalties & Other Income
2000 Fundraising Salaries & Wages B1 Expenditure on Raising Funds 200 Fundraising Staff Costs
2010 Fundraising Directors’ Remuneration B1 Expenditure on Raising Funds 200 Fundraising Staff Costs
2020 Fundraising Employer’s National Insurance B1 Expenditure on Raising Funds 200 Fundraising Staff Costs
2030 Fundraising Pension Costs B1 Expenditure on Raising Funds 200 Fundraising Staff Costs
2040 Fundraising Medical Insurance B1 Expenditure on Raising Funds 200 Fundraising Staff Costs
2050 Fundraising Recruitment Fees B1 Expenditure on Raising Funds 200 Fundraising Staff Costs
2060 Fundraising Staff Training B1 Expenditure on Raising Funds 200 Fundraising Staff Costs
2070 Fundraising Other Staff Costs B1 Expenditure on Raising Funds 200 Fundraising Staff Costs
2200 Fund-Raising Advertising B1 Expenditure on Raising Funds 200 Fundraising Marketing Costs
2210 Fund Raising Marketing B1 Expenditure on Raising Funds 200 Fundraising Marketing Costs
2220 Fundraising Digital Marketing B1 Expenditure on Raising Funds 200 Fundraising Marketing Costs
2230 Fund Raising Direct Mail B1 Expenditure on Raising Funds 200 Fundraising Marketing Costs
2300 Fundraising Activity A B1 Expenditure on Raising Funds 200 Fundraising Activities
2310 Fundraising Activity B B1 Expenditure on Raising Funds 200 Fundraising Activities
2320 Fundraising Activity C B1 Expenditure on Raising Funds 200 Fundraising Activities
2330 Fundraising Activity D B1 Expenditure on Raising Funds 200 Fundraising Activities
2340 Fundraising Activity E B1 Expenditure on Raising Funds 200 Fundraising Activities
2400 Fundraising Exhibitions B1 Expenditure on Raising Funds 200 Exhibitions & Events
2410 Fundraising Conferences B1 Expenditure on Raising Funds 200 Exhibitions & Events
2420 Fundraising Events B1 Expenditure on Raising Funds 200 Exhibitions & Events
2430 Performance Fees B1 Expenditure on Raising Funds 200 Exhibitions & Events
2440 Licence Fees B1 Expenditure on Raising Funds 200 Exhibitions & Events
2450 Agents Fees B1 Expenditure on Raising Funds 200 Exhibitions & Events
2500 Charity Shop Costs B1 Expenditure on Raising Funds 200 Trading Costs
2600 Trading Company Costs B1 Expenditure on Raising Funds 200 Trading Costs
2800 Investment Management Costs B1 Expenditure on Raising Funds 210 Investment Management Costs
2999 Fundraising Share of Support Costs B1 Expenditure on Raising Funds 300 Fundraising Share of Support & Support
3000 Charitable Activity Salaries & Wages B2 Expenditure on Charitable Activities 300 Charitable Staff Costs
3010 Charitable Activity Directors’ Remuneration B2 Expenditure on Charitable Activities 300 Charitable Staff Costs
3020 Charitable Activity Employer’s National Insurance B2 Expenditure on Charitable Activities 300 Charitable Staff Costs
3030 Charitable Activity Pension Costs B2 Expenditure on Charitable Activities 300 Charitable Staff Costs
3040 Charitable Activity Medical Insurance B2 Expenditure on Charitable Activities 300 Charitable Staff Costs
3050 Charitable Activity Recruitment Fees B2 Expenditure on Charitable Activities 300 Charitable Staff Costs
3060 Charitable Activity Staff Training B2 Expenditure on Charitable Activities 300 Charitable Staff Costs
3070 Charitable Activity Other Staff Costs B2 Expenditure on Charitable Activities 300 Charitable Staff Costs
3200 Educational Advertising B2 Expenditure on Charitable Activities 320 Educational Marketing Costs
3210 Educational Marketing B2 Expenditure on Charitable Activities 320 Educational Marketing Costs
3220 Educational Digital Marketing B2 Expenditure on Charitable Activities 320 Educational Marketing Costs
3230 Educational Direct Mail B2 Expenditure on Charitable Activities 320 Educational Marketing Costs
3240 Educational Conferences B2 Expenditure on Charitable Activities 320 Educational Conferences & Exhibitions
3250 Educational Exhibitions B2 Expenditure on Charitable Activities 320 Educational Conferences & Exhibitions
3300 Project Costs Type A B2 Expenditure on Charitable Activities 330 Project Costs
3310 Project Costs Type B B2 Expenditure on Charitable Activities 330 Project Costs
3320 Project Costs Type C B2 Expenditure on Charitable Activities 330 Project Costs
3330 Project Costs Type D B2 Expenditure on Charitable Activities 330 Project Costs
3340 Project Costs Type E B2 Expenditure on Charitable Activities 330 Project Costs
3500 Grant Funding of Charitable Activity A B2 Expenditure on Charitable Activities 350 Grant Funding of Charitable Activities
3510 Grant Funding of Charitable Activity B B2 Expenditure on Charitable Activities 350 Grant Funding of Charitable Activities
3520 Grant Funding of Charitable Activity C B2 Expenditure on Charitable Activities 350 Grant Funding of Charitable Activities
3530 Grant Funding of Charitable Activity D B2 Expenditure on Charitable Activities 350 Grant Funding of Charitable Activities
3540 Grant Funding of Charitable Activity E B2 Expenditure on Charitable Activities 350 Grant Funding of Charitable Activities
3998 Charitable Activties Share of Support Costs B2 Expenditure on Charitable Activities 389 Charitable Activities Share of Support & Support
3999 Charitable Activities Share of Support Costs B2 Expenditure on Charitable Activities 389 Charitable Activities Share of Support & Support
4000 Support Salaries & Wages B3 Other Expenditure 400 Support Staff Costs
4010 Support Directors’ Remuneration B3 Other Expenditure 400 Support Staff Costs
4020 Support Employer’s National Insurance B3 Other Expenditure 400 Support Staff Costs
4030 Support Pension Costs B3 Other Expenditure 400 Support Staff Costs
4040 Support Medical Insurance B3 Other Expenditure 400 Support Staff Costs
4050 Support Recruitment Fees B3 Other Expenditure 400 Support Staff Costs
4060 Support Staff Training B3 Other Expenditure 400 Support Staff Costs
4070 Support Other Staff Costs B3 Other Expenditure 400 Support Staff Costs
4100 Trustee Expenses B3 Other Expenditure 410 Governance Fees
4110 Audit Fees B3 Other Expenditure 410 Governance Fees
4120 Accountancy Fees B3 Other Expenditure 410 Governance Fees
4130 Legal Services B3 Other Expenditure 410 Governance Fees
4140 Support Consultancy B3 Other Expenditure 410 Governance Fees
4150 Other Professional Fees B3 Other Expenditure 410 Governance Fees
4200 Rates B3 Other Expenditure 420 Property Costs
4210 Utilities B3 Other Expenditure 420 Property Costs
4220 Insurance B3 Other Expenditure 420 Property Costs
4230 Cleaning B3 Other Expenditure 420 Property Costs
4240 Repairs & Maintenance B3 Other Expenditure 420 Property Costs
4250 Property Business Expenses B3 Other Expenditure 420 Property Costs
4300 Telephone & Internet B3 Other Expenditure 430 IT Costs
4310 IT Subsciptions B3 Other Expenditure 430 IT Costs
4320 IT Services B3 Other Expenditure 430 IT Costs
4330 IT Consultants B3 Other Expenditure 430 IT Costs
4340 Software Costs B3 Other Expenditure 430 IT Costs
4400 Postage, Freight & Couriers B3 Other Expenditure 440 Office Costs
4500 Printing & Stationery B3 Other Expenditure 440 Office Costs
4510 Allowable Entertainment B3 Other Expenditure 450 Travel & Entertainment
4520 Disallowable Entertainment B3 Other Expenditure 450 Travel & Entertainment
4530 Motor Vehicle Expenses B3 Other Expenditure 450 Travel & Entertainment
4540 National Travel B3 Other Expenditure 450 Travel & Entertainment
4550 International Travel B3 Other Expenditure 450 Travel & Entertainment
4600 Subscriptions B3 Other Expenditure 460 Subscriptions & General
4610 General Expenses B3 Other Expenditure 460 Subscriptions & General
4700 Bank Charges B3 Other Expenditure 470 Bank Charges
4710 Reconcilation Write-Offs B3 Other Expenditure 470 Bank Charges
4720 Finance Charges B3 Other Expenditure 470 Bank Charges
4750 Realised FX Gains & Losses B3 Other Expenditure 475 FX Gains & Losses
4800 Interest Expense B3 Other Expenditure 480 Interest Expense
4810 Operating Lease Payments B3 Other Expenditure 481 Lease Payments
4850 Corporation Tax B3 Other Expenditure 485 Corporation Tax
4900 Freehold Land & Buildings Depreciation Charge B3 Other Expenditure 490 Tangible Fixed Asset Depreciation
4905 Freehold Land & Buildings Losses on Disposal B3 Other Expenditure 490 Tangible Fixed Asset Depreciation
4910 Leasehold Land & Buildings Depreciation Charge B3 Other Expenditure 490 Tangible Fixed Asset Depreciation
4915 Leasehold Land & Buildings Losses on Disposal B3 Other Expenditure 490 Tangible Fixed Asset Depreciation
4920 Plant & Machinery Depreciation Charge B3 Other Expenditure 490 Tangible Fixed Asset Depreciation
4925 Plant & Machinery Losses on Disposal B3 Other Expenditure 490 Tangible Fixed Asset Depreciation
4930 Fixtures & Fittings Depreciation Charge B3 Other Expenditure 490 Tangible Fixed Asset Depreciation
4935 Fixtures & Fittings Losses on Disposal B3 Other Expenditure 490 Tangible Fixed Asset Depreciation
4940 Motor Vehicles Depreciation Charge B3 Other Expenditure 490 Tangible Fixed Asset Depreciation
4945 Motor Vehicles Losses on Disposal B3 Other Expenditure 490 Tangible Fixed Asset Depreciation
4950 Computer Equipment Depreciation Charge B3 Other Expenditure 490 Tangible Fixed Asset Depreciation
4955 Computer Equipment Losses on Disposal B3 Other Expenditure 490 Tangible Fixed Asset Depreciation
4960 Intangibles Amortiziation Charge B3 Other Expenditure 490 Tangible Fixed Asset Depreciation
4980 Losses on Disposal of Intangible Assets B3 Other Expenditure 498 Intangible Fixed Asset Depreciation
4999 Allocation of Support Costs B3 Other Expenditure 499 Allocation of Support Costs
5000 Investments Gains/(Losses) on Disposal B4. Net Gains/Losses on Investments 500 Investment Gains & Losses
5050 Investments Gains/(Losses) on Revaluation B4. Net Gains/Losses on Investments 500 Investment Gains & Losses
5100 Extraordinary Items B5. Extraordinary Items 510 Extraordinary Items
5200 Transfers Between Funds C. Transfers Between Funds 520 Transfers Between Funds
5400 Freehold Land & Buildings Gains/(Losses) on Revaluation D1. Gains/Losses on Revaluation of Fixed Assets 540 Tangible Fixed Asset Depreciation
5410 Leasehold Improvements Gains/(Losses) on Revaluation D1. Gains/Losses on Revaluation of Fixed Assets 540 Tangible Fixed Asset Depreciation
5420 Plant & Machinery Gains/(Losses) on Revaluation D1. Gains/Losses on Revaluation of Fixed Assets 540 Tangible Fixed Asset Depreciation
5430 Office Equipment Gains/(Losses) on Revaluation D1. Gains/Losses on Revaluation of Fixed Assets 540 Tangible Fixed Asset Depreciation
5440 Computer Equipment Gains/(Losses) on Revaluation D1. Gains/Losses on Revaluation of Fixed Assets 540 Tangible Fixed Asset Depreciation
5450 Software Development Gains/(Losses) on Revaluation D1. Gains/Losses on Revaluation of Fixed Assets 540 Tangible Fixed Asset Depreciation
5500 Actuarial Gains/(Losses) on Defined Pension Schemes D2 Actuarial Gains/(Losses) on Defined Pension Schemes 550 Gains/(Losses) on Disposal & Revaluation
5700 Other Recognised Gains/(Losses) D3. Other Recognised Gains/Losses 560 Other FX Gains & Losses
5710 Changes in Value of Hedge Instruments D3. Other Recognised Gains/Losses 560 Other FX Gains & Losses
5720 Other Foreign Exchange Gains/(Losses) on Non-Monetary Assets D3. Other Recognised Gains/Losses 560 Other FX Gains & Losses