Balance Sheet Nominal Codes

Code Nominal Name SORP Class No. Reporting Class Description
6000 Intangible Assets Costs B/F A1 Intangible Fixed Assets 600 Intangible Assets
6005 Intangible Assets Additions A1 Intangible Fixed Assets 600 Intangible Assets
6010 Intangible Assets Disposals A1 Intangible Fixed Assets 600 Intangible Assets
6015 Intangible Assets Revaluations A1 Intangible Fixed Assets 600 Intangible Assets
6020 Intangible Assets Transfers A1 Intangible Fixed Assets 600 Intangible Assets
6025 Intangible Assets Accumulated Depreciation B/F A1 Intangible Fixed Assets 600 Intangible Assets
6030 Intangible Assets Depreciation for the Period A1 Intangible Fixed Assets 600 Intangible Assets
6045 Intangible Assets Accumulated Depreciation on Disposals A1 Intangible Fixed Assets 600 Intangible Assets
6035 Intangible Assets Impairment A1 Intangible Fixed Assets 600 Intangible Assets
6040 Intangible Assets Accumulated Depreciation on Transfers A1 Intangible Fixed Assets 600 Intangible Assets
6100 Freehold Land & Buildings Cost B/F A2 Tangible Fixed Assets 610 Fixed Assets
6105 Freehold Land & Buildings Additions A2 Tangible Fixed Assets 610 Fixed Assets
6110 Freehold Land & Buildings Disposals A2 Tangible Fixed Assets 610 Fixed Assets
6115 Freehold Land & Buildings Revaluations A2 Tangible Fixed Assets 610 Fixed Assets
6120 Freehold Land & Buildings Transfers A2 Tangible Fixed Assets 610 Fixed Assets
6125 Freehold Land & Buildings Accumulated Depreciation B/F A2 Tangible Fixed Assets 610 Fixed Assets
6130 Freehold Land & Buildings Depreciation A2 Tangible Fixed Assets 610 Fixed Assets
6135 Freehold Land & Buildings Impairment A2 Tangible Fixed Assets 610 Fixed Assets
6140 Freehold Land & Buildings Accumulated Depreciation on Transfers A2 Tangible Fixed Assets 610 Fixed Assets
6145 Freehold Land & Buildings Accumulated Depreciation on Disposals A2 Tangible Fixed Assets 610 Fixed Assets
6150 Leasehold Land & Buildings Cost B/F A2 Tangible Fixed Assets 610 Fixed Assets
6155 Leasehold Land & Buildings Additions A2 Tangible Fixed Assets 610 Fixed Assets
6160 Leasehold Land & Buildings Disposals A2 Tangible Fixed Assets 610 Fixed Assets
6165 Leasehold Land & Buildings Revaluations A2 Tangible Fixed Assets 610 Fixed Assets
6170 Leasehold Land & Buildings Transfers A2 Tangible Fixed Assets 610 Fixed Assets
6175 Leasehold Land & Buildings Accumulated Depreciation B/F A2 Tangible Fixed Assets 610 Fixed Assets
6180 Leasehold Land & Buildings Depreciation A2 Tangible Fixed Assets 610 Fixed Assets
6185 Leasehold Land & Buildings Impairment A2 Tangible Fixed Assets 610 Fixed Assets
6190 Leasehold Land & Buildings Accumulated Depreciation on Transfers A2 Tangible Fixed Assets 610 Fixed Assets
6195 Leasehold Land & Buildings Accumulated Depreciation on Disposals A2 Tangible Fixed Assets 610 Fixed Assets
6200 Plant & Machinery Cost B/F A2 Tangible Fixed Assets 610 Fixed Assets
6205 Plant & Machinery Additions A2 Tangible Fixed Assets 610 Fixed Assets
6210 Plant & Machinery Disposals A2 Tangible Fixed Assets 610 Fixed Assets
6215 Plant & Machinery Revaluations A2 Tangible Fixed Assets 610 Fixed Assets
6220 Plant & Machinery Transfers A2 Tangible Fixed Assets 610 Fixed Assets
6225 Plant & Machinery Accumulated Depreciation B/F A2 Tangible Fixed Assets 610 Fixed Assets
6230 Plant & Machinery Depreciation A2 Tangible Fixed Assets 610 Fixed Assets
6245 Plant & Machinery Accumulated Depreciation on Disposals A2 Tangible Fixed Assets 610 Fixed Assets
6235 Plant & Machinery Impairment A2 Tangible Fixed Assets 610 Fixed Assets
6240 Plant & Machinery Accumulated Depreciation on Transfers A2 Tangible Fixed Assets 610 Fixed Assets
6250 Fixtures, Fittings & Equipment Cost B/F A2 Tangible Fixed Assets 610 Fixed Assets
6255 Fixtures, Fittings & Equipment Additions A2 Tangible Fixed Assets 610 Fixed Assets
6260 Fixtures, Fittings & Equipment Disposals A2 Tangible Fixed Assets 610 Fixed Assets
6265 Fixtures, Fittings & Equipment Revaluations A2 Tangible Fixed Assets 610 Fixed Assets
6270 Fixtures, Fittings & Equipment Transfers A2 Tangible Fixed Assets 610 Fixed Assets
6275 Fixtures, Fittings & Equipment Accumulated Depreciation B/F A2 Tangible Fixed Assets 610 Fixed Assets
6280 Fixtures, Fittings & Equipment Depreciation A2 Tangible Fixed Assets 610 Fixed Assets
6295 Fixtures, Fittings & Equipment Accumulated Depreciation on Disposals A2 Tangible Fixed Assets 610 Fixed Assets
6285 Fixtures, Fittings & Equipment Impairment A2 Tangible Fixed Assets 610 Fixed Assets
6290 Fixtures, Fittings & Equipment Accumulated Depreciation on Transfers A2 Tangible Fixed Assets 610 Fixed Assets
6300 Motor Vehicles Cost B/F A2 Tangible Fixed Assets 610 Fixed Assets
6305 Motor Vehicles Additions A2 Tangible Fixed Assets 610 Fixed Assets
6310 Motor Vehicles Disposals A2 Tangible Fixed Assets 610 Fixed Assets
6315 Motor Vehicles Revaluations A2 Tangible Fixed Assets 610 Fixed Assets
6320 Motor Vehicles Transfers A2 Tangible Fixed Assets 610 Fixed Assets
6325 Motor Vehicles Accumulated Depreciation B/F A2 Tangible Fixed Assets 610 Fixed Assets
6330 Motor Vehicles Depreciation A2 Tangible Fixed Assets 610 Fixed Assets
6345 Motor Vehicles Accumulated Depreciation on Disposals A2 Tangible Fixed Assets 610 Fixed Assets
6335 Motor Vehicles Impairment A2 Tangible Fixed Assets 610 Fixed Assets
6340 Motor Vehicles Accumulated Depreciation on Transfers A2 Tangible Fixed Assets 610 Fixed Assets
6350 Computer Equipment Cost B/F A2 Tangible Fixed Assets 610 Fixed Assets
6355 Computer Equipment Additions A2 Tangible Fixed Assets 610 Fixed Assets
6360 Computer Equipment Disposals A2 Tangible Fixed Assets 610 Fixed Assets
6365 Computer Equipment Revaluations A2 Tangible Fixed Assets 610 Fixed Assets
6370 Computer Equipment Transfers A2 Tangible Fixed Assets 610 Fixed Assets
6375 Computer Equipment Accumulated Depreciation B/F A2 Tangible Fixed Assets 610 Fixed Assets
6380 Computer Equipment Depreciation A2 Tangible Fixed Assets 610 Fixed Assets
6395 Computer Equipment Accumulated Depreciation on Disposals A2 Tangible Fixed Assets 610 Fixed Assets
6385 Computer Equipment Impairment A2 Tangible Fixed Assets 610 Fixed Assets
6390 Computer Equipment Accumulated Depreciation on Transfers A2 Tangible Fixed Assets 610 Fixed Assets
6400 Heritage Assets Cost B/F A3 Heritage Assets 640 Heritage Assets
6405 Heritage Assets Additions A3 Heritage Assets 640 Heritage Assets
6410 Heritage Assets Disposals A3 Heritage Assets 640 Heritage Assets
6415 Heritage Assets Revaluations A3 Heritage Assets 640 Heritage Assets
6420 Heritage Assets Transfers A3 Heritage Assets 640 Heritage Assets
6425 Heritage Assets Accumulated Depreciation B/F A3 Heritage Assets 640 Heritage Assets
6435 Heritage Assets Depreciation A3 Heritage Assets 640 Heritage Assets
6430 Heritage Assets Accumulated Depreciation on Disposals A3 Heritage Assets 640 Heritage Assets
6440 Heritage Assets Impairment A3 Heritage Assets 640 Heritage Assets
6445 Heritage Assets Accumulated Depreciation on Transfers A3 Heritage Assets 640 Heritage Assets
6500 Cash or Cash Equivalent Investments Cost B/F > One Year A4 Fixed Asset Investments 650 Long Term Investments
6505 Cash or Cash Equivalent Investments Additions > One Year A4 Fixed Asset Investments 650 Long Term Investments
6510 Cash or Cash Equivalent Investments Disposals > One Year A4 Fixed Asset Investments 650 Long Term Investments
6515 Cash or Cash Equivalent Investments Revaluations > One Year A4 Fixed Asset Investments 650 Long Term Investments
6520 Cash or Cash Equivalent Investments Transfers > One Year A4 Fixed Asset Investments 650 Long Term Investments
6525 Listed Investments Cost B/F > One Year A4 Fixed Asset Investments 650 Long Term Investments
6530 Listed Investments Additions > One Year A4 Fixed Asset Investments 650 Long Term Investments
6535 Listed Investments Disposals > One Year A4 Fixed Asset Investments 650 Long Term Investments
6540 Listed Investments Revaluations > One Year A4 Fixed Asset Investments 650 Long Term Investments
6545 Listed Investments Transfers > One Year A4 Fixed Asset Investments 650 Long Term Investments
6550 Investment Properties Cost B/F > One Year A4 Fixed Asset Investments 650 Long Term Investments
6555 Investment Properties Additions > One Year A4 Fixed Asset Investments 650 Long Term Investments
6560 Investment Properties Disposals > One Year A4 Fixed Asset Investments 650 Long Term Investments
6565 Investment Properties Revaluations > One Year A4 Fixed Asset Investments 650 Long Term Investments
6570 Investment Properties Transfers > One Year A4 Fixed Asset Investments 650 Long Term Investments
6575 Loans to Group Undertakings Cost B/F > One Year A4 Fixed Asset Investments 650 Long Term Investments
6580 Loans to Group Undertakings Additions > One Year A4 Fixed Asset Investments 650 Long Term Investments
6585 Loans to Group Undertakings Disposals > One Year A4 Fixed Asset Investments 650 Long Term Investments
6590 Loans to Group Undertakings Revaluations > One Year A4 Fixed Asset Investments 650 Long Term Investments
6595 Loans to Group Undertakings Transfers > One Year A4 Fixed Asset Investments 650 Long Term Investments
6600 Equity Investments in Group Undertakings Cost B/F > One Year A4 Fixed Asset Investments 650 Long Term Investments
6605 Equity Investments in Group Undertakings Additions > One Year A4 Fixed Asset Investments 650 Long Term Investments
6610 Equity Investments in Group Undertakings Disposals > One Year A4 Fixed Asset Investments 650 Long Term Investments
6615 Equity Investments in Group Undertakings Revaluations > One Year A4 Fixed Asset Investments 650 Long Term Investments
6620 Equity Investments in Group Undertakings Transfers > One Year A4 Fixed Asset Investments 650 Long Term Investments
6625 Social Investments Cost B/F > One Year A4 Fixed Asset Investments 650 Long Term Investments
6630 Social Investments Additions > One Year A4 Fixed Asset Investments 650 Long Term Investments
6635 Social Investments Disposals > One Year A4 Fixed Asset Investments 650 Long Term Investments
6640 Social Investments Revaluations > One Year A4 Fixed Asset Investments 650 Long Term Investments
6645 Social Investments Transfers > One Year A4 Fixed Asset Investments 650 Long Term Investments
6650 Other Investments Cost B/F > One Year A4 Fixed Asset Investments 650 Long Term Investments
6655 Other Investments Additions > One Year A4 Fixed Asset Investments 650 Long Term Investments
6660 Other Investments Disposals > One Year A4 Fixed Asset Investments 650 Long Term Investments
6665 Other Investments Revaluations > One Year A4 Fixed Asset Investments 650 Long Term Investments
6670 Other Investments Transfers > One Year A4 Fixed Asset Investments 650 Long Term Investments
7000 Stock B1 Stocks 660 Stocks
7010 Raw Materials B1 Stocks 660 Stocks
7020 Work in Progress B1 Stocks 660 Stocks
7030 Finished Goods B1 Stocks 660 Stocks
7100 Accounts Receivable B2 Debtors 700 Debtors
7110 Provision for Doubtful Debts B2 Debtors 700 Debtors
7120 Amounts owed by Group & Associated Undertakings B2 Debtors 700 Debtors
7130 Others Debtors B2 Debtors 700 Debtors
7200 Prepayments B2 Debtors 720 Prepayments
7250 Deferred Expense B2 Debtors 720 Prepayments
7300 Cash or Cash Equivalent Investments Cost B/F < One Year B3 Current Asset Investments 730 Short Term Investments
7305 Cash or Cash Equivalent Investments Additions < One Year B3 Current Asset Investments 730 Short Term Investments
7310 Cash or Cash Equivalent Investments Disposals < One Year B3 Current Asset Investments 730 Short Term Investments
7315 Cash or Cash Equivalent Investments Revaluations < One Year B3 Current Asset Investments 730 Short Term Investments
7320 Cash or Cash Equivalent Investments Transfers < One Year B3 Current Asset Investments 730 Short Term Investments
7325 Listed Investments Cost B/F < One Year B3 Current Asset Investments 730 Short Term Investments
7330 Listed Investments Additions < One Year B3 Current Asset Investments 730 Short Term Investments
7335 Listed Investments Disposals < One Year B3 Current Asset Investments 730 Short Term Investments
7340 Listed Investments Revaluations < One Year B3 Current Asset Investments 730 Short Term Investments
7345 Listed Investments Transfers < One Year B3 Current Asset Investments 730 Short Term Investments
7350 Investment Properties Cost B/F < One Year B3 Current Asset Investments 730 Short Term Investments
7355 Investment Properties Additions < One Year B3 Current Asset Investments 730 Short Term Investments
7360 Investment Properties Disposals < One Year B3 Current Asset Investments 730 Short Term Investments
7365 Investment Properties Revaluations < One Year B3 Current Asset Investments 730 Short Term Investments
7370 Investment Properties Transfers < One Year B3 Current Asset Investments 730 Short Term Investments
7375 Loans to Group Undertakings Cost B/F < One Year B3 Current Asset Investments 730 Short Term Investments
7380 Loans to Group Undertakings Additions < One Year B3 Current Asset Investments 730 Short Term Investments
7385 Loans to Group Undertakings Disposals < One Year B3 Current Asset Investments 730 Short Term Investments
7390 Loans to Group Undertakings Revaluations < One Year B3 Current Asset Investments 730 Short Term Investments
7395 Loans to Group Undertakings Transfers < One Year B3 Current Asset Investments 730 Short Term Investments
7400 Equity Investments in Group Undertakings Cost B/F < One Year B3 Current Asset Investments 730 Short Term Investments
7405 Equity Investments in Group Undertakings Additions < One Year B3 Current Asset Investments 730 Short Term Investments
7410 Equity Investments in Group Undertakings Disposals < One Year B3 Current Asset Investments 730 Short Term Investments
7415 Equity Investments in Group Undertakings Revaluations < One Year B3 Current Asset Investments 730 Short Term Investments
7420 Equity Investments in Group Undertakings Transfers < One Year B3 Current Asset Investments 730 Short Term Investments
7425 Social Investments Cost B/F < One Year B3 Current Asset Investments 730 Short Term Investments
7430 Social Investments Additions < One Year B3 Current Asset Investments 730 Short Term Investments
7435 Social Investments Disposals < One Year B3 Current Asset Investments 730 Short Term Investments
7440 Social Investments Revaluations < One Year B3 Current Asset Investments 730 Short Term Investments
7445 Social Investments Transfers < One Year B3 Current Asset Investments 730 Short Term Investments
7450 Other Investments Cost B/F < One Year B3 Current Asset Investments 730 Short Term Investments
7455 Other Investments Additions < One Year B3 Current Asset Investments 730 Short Term Investments
7460 Other Investments Disposals < One Year B3 Current Asset Investments 730 Short Term Investments
7465 Other Investments Revaluations < One Year B3 Current Asset Investments 730 Short Term Investments
7470 Other Investments Transfers < One Year B3 Current Asset Investments 730 Short Term Investments
7500 Cash in Hand B4 Cash at Bank & In Hand 750 Cash & Bank
7600 GBP Current Account B4 Cash at Bank & In Hand 750 Cash & Bank
7610 EUR Current Account B4 Cash at Bank & In Hand 750 Cash & Bank
7620 USD Current Account B4 Cash at Bank & In Hand 750 Cash & Bank
7630 Notice Deposits (Less than 3 Months) B4 Cash at Bank & In Hand 750 Cash & Bank
8000 Accounts Payable C1 Creditors: Amounts Falling Due within One Year 800 Accounts Payable
8100 Amounts Owed to Group and Associated Undertakings C1 Creditors: Amounts Falling Due within One Year 800 Accounts Payable
8110 Payments Received on Account for Contracts or Performance-Related Grants C1 Creditors: Amounts Falling Due within One Year 800 Accounts Payable
8200 Wages Payable C1 Creditors: Amounts Falling Due within One Year 820 Payroll Liabilities
8210 Student Loan Deductions Payable C1 Creditors: Amounts Falling Due within One Year 820 Payroll Liabilities
8220 PAYE Payable C1 Creditors: Amounts Falling Due within One Year 820 Payroll Liabilities
8230 NIC Payable C1 Creditors: Amounts Falling Due within One Year 820 Payroll Liabilities
8240 Pensions Payable C1 Creditors: Amounts Falling Due within One Year 820 Payroll Liabilities
8250 Other Salary Liabilities C1 Creditors: Amounts Falling Due within One Year 820 Payroll Liabilities
8260 Unpaid Expense Claims C1 Creditors: Amounts Falling Due within One Year 820 Payroll Liabilities
8300 VAT Liability C1 Creditors: Amounts Falling Due within One Year 830 VAT
8319 Input VAT on Purchases C1 Creditors: Amounts Falling Due within One Year 830 VAT
8320 Output VAT on Sales C1 Creditors: Amounts Falling Due within One Year 830 VAT
8500 GBP Overdraft C1 Creditors: Amounts Falling Due within One Year 850 Overdrafts & Credit Cards
8510 EUR Overdraft C1 Creditors: Amounts Falling Due within One Year 850 Overdrafts & Credit Cards
8520 USD Overdraft C1 Creditors: Amounts Falling Due within One Year 850 Overdrafts & Credit Cards
8550 Credit Cards C1 Creditors: Amounts Falling Due within One Year 850 Overdrafts & Credit Cards
8600 Short Term Leases B/F C1 Creditors: Amounts Falling Due within One Year 860 Short-Term Loans
8610 Short Term Leases Additions C1 Creditors: Amounts Falling Due within One Year 860 Short-Term Loans
8620 Short Term Leases Repayments C1 Creditors: Amounts Falling Due within One Year 860 Short-Term Loans
8700 Long Term Loans B/F C2 Creditors: Amounts Falling Due after More than One Year 870 Long-Term Loans
8710 Long Term Loans Additions C2 Creditors: Amounts Falling Due after More than One Year 870 Long-Term Loans
8720 Long Term Loans Repayments C2 Creditors: Amounts Falling Due after More than One Year 870 Long-Term Loans
8730 Hire Purchase Loans B/F C2 Creditors: Amounts Falling Due after More than One Year 870 Long-Term Loans
8740 Hire Purchase Loans Additions C2 Creditors: Amounts Falling Due after More than One Year 870 Long-Term Loans
8750 Hire Purchase Loans Repayments C2 Creditors: Amounts Falling Due after More than One Year 870 Long-Term Loans
8760 Long Term Leases B/F C2 Creditors: Amounts Falling Due after More than One Year 870 Long-Term Loans
8770 Long Term Leases Additions C2 Creditors: Amounts Falling Due after More than One Year 870 Long-Term Loans
8780 Long Term Leases Repayments C2 Creditors: Amounts Falling Due after More than One Year 870 Long-Term Loans
8800 Accruals C3 Provision for Liabilities 880 Accruals
8810 Accruals for Grants Payable C3 Provision for Liabilities 880 Accruals
8820 Unrealised Currency Gains C3 Provision for Liabilities 880 Accruals
8850 Deferred Revenue C3 Provision for Liabilities 880 Accruals
8900 Provision for Long Term Liabilities C3 Provision for Liabilities 890 Long-Term Loans
8950 Defined Benefit Scheme Asset or Liability C4 Defined Benefit Scheme Asset or Liability 895 Defined Benefit Scheme
9000 Endowment Funds B/F D1 Endowment Funds 900 Funds
9110 Endowment Funds Receipts D1 Endowment Funds 900 Funds
9120 Endowment Funds Transfers D1 Endowment Funds 900 nan
9100 Restricted Income Funds B/F D2 Restricted Income Funds 900 Funds
9200 Unrestricted Funds B/F D3 Unrestricted Funds 900 Funds
9400 Current Year Surplus/(Deficit) D3 Unrestricted Funds 900 Funds
9500 Retained Surplus/(Deficit) B/F D3 Unrestricted Funds 900 Funds
9700 Revaluation Reserve D4 Revaluation Reserve 910 Reserves
9800 Pension Reserve D5 Pension Reserve 910 Reserves
9990 Opening Balances – Accounts Receivable Suspense C1 Creditors: Amounts Falling Due within One Year 999 Suspense
9991 Opening Balances – Accounts Payable Suspense C1 Creditors: Amounts Falling Due within One Year 999 Suspense
9992 Opening Balances – Bank Balances Suspense C1 Creditors: Amounts Falling Due within One Year 999 Suspense
9998 Misspostings Suspense C1 Creditors: Amounts Falling Due within One Year 999 Suspense
9999 Suspense C1 Creditors: Amounts Falling Due within One Year 999 Suspense