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 |