| id,company_id,code,name,account_type,sub_type,description,is_system,is_active,tax_code |
| 03ea51cf-745c-4df9-ba8f-34f5c8efc697,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,1-1000,Bank Account - Current,asset,current_asset,Primary operating bank account,True,True,Non-Taxable |
| 196bcb9b-716a-439e-ab12-4cae0a56fbc6,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,1-1010,Bank Account - Deposit,asset,current_asset,Business savings and reserve account,True,True,Non-Taxable |
| e5c3b3c0-20e8-4260-8785-b12aa9b598c6,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,1-1100,Trade Debtors,asset,current_asset,Amounts owed by customers,True,True,Non-Taxable |
| 8844a3ec-aa7d-4730-a630-4f3785114a41,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,1-1150,Provision for Bad Debts,asset,current_asset,Allowance for doubtful customer balances,False,True,Non-Taxable |
| 9cf5fee6-de37-4b87-8835-daadc814715b,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,1-1200,Stock,asset,current_asset,Stock - current_asset asset account,False,True,Non-Taxable |
| 72330ee2-57d0-45d1-8b85-1c565ba2a800,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,1-1300,Prepayments,asset,current_asset,Prepayments - current_asset asset account,False,True,Non-Taxable |
| dd24978a-1e7a-4298-9f90-6ec7a360ed16,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,1-1400,VAT Receivable (Input VAT),asset,current_asset,Recoverable input VAT balance,True,True,Non-Taxable |
| ede730c0-3ff0-4463-b37f-d6701132ffa5,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,1-2000,Office Equipment,asset,fixed_asset,Office Equipment - fixed_asset asset account,False,True,Taxable |
| ebf0a318-6940-499f-be11-6fe81a040fbb,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,1-2010,Less Accumulated Depreciation - Office Equipment,asset,fixed_asset,Less Accumulated Depreciation - Office Equipment - fixed_asset asset account,False,True,Non-Taxable |
| 4b0e7133-b744-4308-8068-234df587a8b2,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,1-2100,Fixtures & Fittings,asset,fixed_asset,Fixtures & Fittings - fixed_asset asset account,False,True,Taxable |
| 89a839fb-a2df-425f-b017-3199b22001dd,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,1-2110,Less Accumulated Depreciation - Fixtures & Fittings,asset,fixed_asset,Less Accumulated Depreciation - Fixtures & Fittings - fixed_asset asset account,False,True,Non-Taxable |
| 2e31770e-ff1a-4c3e-b2e3-eaa4c5d0b77d,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,1-2200,Motor Vehicles,asset,fixed_asset,Motor Vehicles - fixed_asset asset account,False,True,Taxable |
| 0488400b-31f6-4fb8-b41b-0069e46c406f,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,1-2210,Less Accumulated Depreciation - Motor Vehicles,asset,fixed_asset,Less Accumulated Depreciation - Motor Vehicles - fixed_asset asset account,False,True,Non-Taxable |
| 73c52d8a-2c3f-467d-8634-124fc7d82b87,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,2-1000,Trade Creditors,liability,current_liability,Amounts owed to suppliers,True,True,Non-Taxable |
| d4dbd528-8545-462f-b73b-ee2d43705de0,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,2-1100,VAT Payable (Output VAT),liability,current_liability,Output VAT liability due to HMRC,True,True,Non-Taxable |
| dc21ea5c-73de-412d-92c3-60ec9eb6e5a8,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,2-1200,PAYE Income Tax Payable,liability,current_liability,PAYE Income Tax Payable - current_liability liability account,True,True,Non-Taxable |
| a0531d98-b321-41d7-b4a3-ae82459234ef,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,2-1250,Employee NI Payable,liability,current_liability,Employee NI Payable - current_liability liability account,False,True,Non-Taxable |
| 6acc68b7-9d09-4eab-8eb6-79f973051474,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,2-1300,Employer NI Payable,liability,current_liability,Employer NI Payable - current_liability liability account,True,True,Non-Taxable |
| ab0882ed-6d0c-49f7-a67a-b5066e3cd1f3,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,2-1350,Pension Contributions Payable,liability,current_liability,Pension Contributions Payable - current_liability liability account,False,True,Non-Taxable |
| 45cd0ef0-2572-4133-8f07-27e1331358ce,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,2-1400,Wages & Salaries Payable,liability,current_liability,Wages & Salaries Payable - current_liability liability account,False,True,Non-Taxable |
| 2f80e2b9-9206-4c39-96ed-10ac42475956,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,2-1500,Accruals,liability,current_liability,Accruals - current_liability liability account,False,True,Non-Taxable |
| 628bafde-4451-440b-a6bb-130235b52f1f,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,2-1600,Deferred Income,liability,current_liability,Deferred Income - current_liability liability account,False,True,Non-Taxable |
| 01114364-51ce-488c-b6e5-ddcb999d5232,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,2-1700,Accrued Holiday Pay,liability,current_liability,Accrued Holiday Pay - current_liability liability account,False,True,Non-Taxable |
| e017ad23-2377-4559-808b-f8437b89abf5,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,2-1800,Corporation Tax Payable,liability,current_liability,Corporation tax liability,False,True,Non-Taxable |
| aee6d0e6-bc24-4456-9109-31d38da02ed1,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,2-2000,Bank Loan,liability,non_current_liability,Bank Loan - non_current_liability liability account,False,True,Non-Taxable |
| e9270478-b188-43d1-b847-a8a894129237,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,3-1000,Share Capital,equity,equity,Share Capital - equity equity account,True,True,Non-Taxable |
| 1942fed3-9c85-4fcc-9ca5-448d766127fa,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,3-2000,Retained Profits,equity,equity,Retained Profits - equity equity account,True,True,Non-Taxable |
| 73100bb0-f030-42c5-91c3-266f01c38098,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,3-3000,Current Year Profit & Loss,equity,equity,Current Year Profit & Loss - equity equity account,True,True,Non-Taxable |
| 230979ad-24cd-4b32-b072-e34fac22bc5b,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,3-4000,Directors Loan Account,equity,equity,Directors Loan Account - equity equity account,False,True,Non-Taxable |
| 6e2b801b-4fde-4edc-8d8a-440c8b640abb,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,4-1000,Sales - Standard Rate,revenue,operating_revenue,Sales - Standard Rate - operating_revenue revenue account,True,True,Taxable |
| 768b8a67-e676-4a55-a121-12db4b6e1e93,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,4-1100,Sales Returns & Allowances,revenue,operating_revenue,Sales Returns & Allowances - operating_revenue revenue account,False,True,Taxable |
| 29be5a73-8d87-4632-8897-76736f4bbaa0,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,4-1200,Sales Discounts,revenue,operating_revenue,Sales Discounts - operating_revenue revenue account,False,True,Taxable |
| fe99182f-506f-4e3c-a8c9-6decae73fdf8,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,4-2000,Bank Interest Received,revenue,other_revenue,Bank Interest Received - other_revenue revenue account,False,True,Non-Taxable |
| ba10d4aa-aef5-41e4-9457-9b451d96f901,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,4-3000,Other Income,revenue,other_revenue,Other Income - other_revenue revenue account,False,True,Taxable |
| daeb484b-0632-4c7b-b2a4-7bbb7a2bb5b8,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,5-1000,Cost of Sales,expense,cogs,Cost of Sales - cogs expense account,True,True,Taxable |
| 4f87dc69-2231-4c84-8792-ae12f55bc559,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,5-1100,Carriage & Delivery,expense,cogs,Carriage & Delivery - cogs expense account,False,True,Taxable |
| fab869eb-8cdd-499f-9cb2-f14de82aa5eb,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,5-1200,Purchase Returns,expense,cogs,Purchase Returns - cogs expense account,False,True,Taxable |
| 52f3792e-827d-4ec1-ae71-9ab250098bf4,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,5-1300,Stock Write-offs,expense,cogs,Stock Write-offs - cogs expense account,False,True,Non-Taxable |
| 74e88806-1ab0-43d3-b6cf-589089260382,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,6-1000,Wages & Salaries,expense,operating_expense,Wages & Salaries - operating_expense expense account,True,True,Non-Taxable |
| a8d99fe7-6ee4-42cd-8b27-2fcce70281e1,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,6-1100,Employer NI Contributions,expense,operating_expense,Employer NI Contributions - operating_expense expense account,True,True,Non-Taxable |
| 056b18d3-550b-44ec-ba78-f60661ca5c02,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,6-1200,Employer Pension Contributions,expense,operating_expense,Employer Pension Contributions - operating_expense expense account,False,True,Non-Taxable |
| f3d727af-7113-4cda-83c3-23dade4be8e9,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,6-1300,Staff Training & Development,expense,operating_expense,Staff Training & Development - operating_expense expense account,False,True,Taxable |
| 09b3ee02-16d6-4247-ab82-cc1154bc30cc,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,6-1400,Staff Welfare,expense,operating_expense,Staff Welfare - operating_expense expense account,False,True,Taxable |
| 537b9268-55ea-47b7-ba99-d4df71e8b8a7,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,6-2000,Rent & Rates,expense,operating_expense,Rent & Rates - operating_expense expense account,False,True,Non-Taxable |
| 2a525e17-8387-43ea-a58f-5535042bd54b,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,6-2100,Light & Heat,expense,operating_expense,Light & Heat - operating_expense expense account,False,True,Taxable |
| 591cb8f7-8691-4d4e-ae21-830756ef4118,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,6-2200,Insurance,expense,operating_expense,Insurance - operating_expense expense account,False,True,Non-Taxable |
| 8c271230-7419-4ca7-9fc0-f7c22350a042,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,6-2300,Telephone & Broadband,expense,operating_expense,Telephone & Broadband - operating_expense expense account,False,True,Taxable |
| e97d981d-1cf3-4a03-a98c-de31773c2f2c,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,6-2400,Stationery & Office Supplies,expense,operating_expense,Stationery & Office Supplies - operating_expense expense account,False,True,Taxable |
| 5ea0285a-ed77-427e-ad33-5ee136862d88,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,6-2500,Advertising & Marketing,expense,operating_expense,Advertising & Marketing - operating_expense expense account,False,True,Taxable |
| a7cee20c-ea0c-4e6d-88f6-d65a45168dcc,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,6-2600,Accountancy Fees,expense,operating_expense,Accountancy Fees - operating_expense expense account,False,True,Taxable |
| d8687981-8b40-42cd-bba5-376a3e067ec8,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,6-2700,Bank Charges,expense,operating_expense,Bank Charges - operating_expense expense account,False,True,Non-Taxable |
| f4cb4b8d-8e03-47ce-88e6-7bdbd4a8a920,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,6-2800,Depreciation,expense,operating_expense,Depreciation - operating_expense expense account,True,True,Non-Taxable |
| 83824874-79d7-4b52-aac9-59e22246043d,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,6-2900,Motor Expenses,expense,operating_expense,Motor Expenses - operating_expense expense account,False,True,Taxable |
| 3d897250-7ef5-4fdb-864b-6eee239994dd,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,6-3000,Repairs & Renewals,expense,operating_expense,Repairs & Renewals - operating_expense expense account,False,True,Taxable |
| 9195e297-0ef2-4baa-b2ed-670587b91a7f,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,6-3100,Printing & Postage,expense,operating_expense,Printing & Postage - operating_expense expense account,False,True,Taxable |
| e2930197-009f-4d53-b287-433c2dff87b6,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,6-3200,Subscriptions,expense,operating_expense,Subscriptions - operating_expense expense account,False,True,Taxable |
| cde2c854-8c85-46dc-91dc-78c92ab26d2f,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,6-3300,Travel & Subsistence,expense,operating_expense,Travel & Subsistence - operating_expense expense account,False,True,Taxable |
| 4f5ae3d8-8540-479b-b341-72355715a7a0,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,6-3400,Bad Debts Written Off,expense,operating_expense,Bad Debts Written Off - operating_expense expense account,False,True,Non-Taxable |
| 690f4f99-f83c-45ac-b876-4f06356328fb,dd6f7306-36ed-4c9f-9996-6c5ab35d6628,6-9000,Sundry Expenses,expense,operating_expense,Sundry Expenses - operating_expense expense account,False,True,Taxable |
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