Report categories

What are report categories for?

Report categories are used to create your financial statements. They divide your nominal accounts into groups, which are then used to create the Balance Sheet and the Profit and Loss.

Each report category determines how the value from each nominal account is reported on your financial statements. To do this, each report category has a:

  • Report Type: Determines whether the account balance is reported on the Profit and Loss or Balance Sheet.
  • Category Type: Determines the section the balance is included in; Asset or Liability for the Balance Sheet; Income or Expense for the Profit and Loss.

The Balance Sheet is made up from nominal accounts which report the value of your:

  • Assets are things owned by your business; such as property, vehicles, furniture and fittings, cash in the bank, money owed to you by your debtors.

    There are two types of assets:

    • Fixed Assets - these are things that tend to stay with the business for some time, usually more than a year; such as premises itself, plant and machinery, vehicles, office equipment.

    • Current assets - these are things where the value varies according to the everyday conduct of the business, such as cash in the bank, money owed to you by your customers (debtors) and stock. If you are selling products from stock every day, then the balances of your stock, debtors, bank and cash asset accounts vary every day too.

  • Liabilities are things that are owed by the business to other people such as bank loans and mortgages, and money you owe to your suppliers (creditors).

    There are also two types of liabilities:

    • Long term liabilities - these are things that re repaid over a long period of time. These include mortgages, debentures, loans and hire purchases
    • Short term liabilities - these are things where the amount that you owe varies during the course of everyday business; such as the amount you to your suppliers (creditors), PAYE, VAT, national insurance.

    Capital is also a liability. When owners invest money or other items of value in the business, the business owes that value to them. In some cases, it may never be repaid, but remains a liability as far as the business is concerned.

The Profit and Loss is made up from nominal accounts which report the value of your:

  • This is the money that your business makes from selling goods and/or services. You can also earn income from interest on savings, charges, rents and appreciation on assets.

    To make a profit - the amount of income must be more than your expenses, at least in the long term.

  • This is the cost of things that you buy to run your business. This encompasses a whole range things from paper clips to electricity. The types of expenses that incur will vary enormously from business to business, so you need to decide how you want to group these expenses as this determines the range of report categories and nominal accounts you'll need.

    Your expense will probably fall into the following broad groups:

    • Cost of sales - This is the cost to you of the things that you've sold. These fall into two broad groups:
      • Purchases- the things that you've bought to re-sell, as part of a manufacturing process, or for other aspects of trading. For example, if you manufacture goods from raw materials, then the cost of purchasing the raw materials.
      • Labour costs - the cost of your employees that directly relates to your sales.
    • Overheads - these are costs that you incur regardless of what you sell; such as rent on office premises, utility bills, stationery, the cost of administrative staff.

How do I create them?

We have provided a set of predefined standard report categories that reflect the broad groups of things required by most businesses. These are created when you first set up Sage 200.

If you also chose to use the set of nominal accounts provided by us, these will already be linked to the predefined report categories and no further set up is required.

Code Name Type Category Type
001 Property Balance Sheet Asset
002 Plant / Machinery Balance Sheet Asset
003 Plant / Machinery Depreciation Balance Sheet Asset
004 Office Equipment Balance Sheet Asset
005 Office Equipment Depreciation Balance Sheet Asset
006 Furniture and Fixtures Balance Sheet Asset
007 Furniture and Fixtures Depreciation Balance Sheet Asset
008 Motor Vehicles Balance Sheet Asset
009 Motor Vehicles Depreciation Balance Sheet Asset
100 Stock Balance Sheet Asset
110 Debtors Balance Sheet Asset
120 Bank Account Balance Sheet Asset
130 Deposits and Cash Balance Sheet Asset
150 Credit Card (Debtors) Balance Sheet Asset
140 Credit Card (Creditors) Balance Sheet Liability
200 Creditors (Short Term) Balance Sheet Liability
210 VAT (Output) Balance Sheet Liability
220 VAT (Input) Balance Sheet Liability
230 VAT Liability Balance Sheet Liability
250 PAYE Balance Sheet Liability
260 NI Balance Sheet Liability
270 Net Wages Balance Sheet Liability
280 Pension Balance Sheet Liability
290 Creditors (Long term) Balance Sheet Liability
300 Share Capital Balance Sheet Liability
310 Reserves Balance Sheet Liability
320 P & L Account Balance Sheet Liability
400 Product Sales Profit and Loss Income
410 Export Sales Profit and Loss Income
420 Sales of Assets Profit and Loss Income
440 Credit Charges (Late Payments) Profit and Loss Income
490 Other Income Profit and Loss Income
500 Purchases Profit and Loss Expense
510 Purchase Charges Profit and Loss Expense
520 Stock Profit and Loss Expense
510 Labour Profit and Loss Expense
600 Commissions Profit and Loss Expense
620 Sales Promotion Profit and Loss Expense
690 Miscellaneous Expenses Profit and Loss Expense
700 Gross Wages Profit and Loss Expense
710 Rent and Rates Profit and Loss Expense
720 Heat and Light Profit and Loss Expense
730 Motor Expenses Profit and Loss Expense
740 Travelling and Entertainment Profit and Loss Expense
750 Printing and Stationery Profit and Loss Expense
760 Telephone and Computer Charges Profit and Loss Expense
770 Professional fees Profit and Loss Expense
780 Equipment Hire and Rental Profit and Loss Expense
790 Maintenance Profit and Loss Expense
800 Bank Charges and Interest Profit and Loss Expense
900 Depreciation Profit and Loss Expense
910 Bad Debts Profit and Loss Expense
920 General Expenses Profit and Loss Expense
930 Taxation Profit and Loss Expense
999 Suspense Profit and Loss Expense

If you have additional categories that you want to report on, you can add your own report categories. If you do add your own, then make sure that:

  • You choose the correct type and category, depending on the financial reports the values will be included on.
  • You add them to the relevant financial statement layouts. This is to make sure they're included in your financial reports.
  • You link them to the correct nominal accounts.

Report categories are used to create your financial statements and group your account balances for reporting purposes.

Each report category determines how the value from each nominal account is reported on your financial statements. To do this, each report category has a:

  • Report Type: Determines whether the account balance is reported on the Income and Expenditure reports (Profit and Loss) or Balance Sheet.
  • Category Type: Determines the section the balance is included in; Asset or Liability for the Balance Sheet; Income or Expense for the Profit and Loss.

How do I create them?

When you first set up Sage 200, a predefined set of report categories is provided for you, along with a layouts for your financial reports so you can print them 'out of the box' with no further set up.

For academies, they represent categories used by most schools. For maintained schools these report categories match the CFR codes.

Code Description Type Category Type
BS01 Freehold Property Balance Sheet Asset
BS02 Freehold Property Depreciation Balance Sheet Asset
BS03 Leasehold Property Balance Sheet Asset
BS04 Leasehold Property Depreciation Balance Sheet Asset
BS05 Office Equipment Balance Sheet Asset
BS06 Office Equipment Depreciation Balance Sheet Asset
BS07 Furniture and Fixtures Balance Sheet Asset
BS08 Furniture and Fixtures Depreciation Balance Sheet Asset
BS09 Motor Vehicles Balance Sheet Asset
BS10 Motor Vehicles Depreciation Balance Sheet Asset
BS11 Computer Equipment and Software Balance Sheet Asset
BS12 Computer Equipment and Software Depreciation Balance Sheet Asset
BS13 Stock Balance Sheet Asset
BS14 Debtors Balance Sheet Asset
BS15 Bank Account Balance Sheet Asset
BS16 Deposits and Cash Balance Sheet Asset
BS17 Creditors: Short Term Balance Sheet Liability
BS18 VAT Liability Balance Sheet Liability
BS19 Taxation Balance Sheet Liability
BS20 Wages Balance Sheet Liability
BS21 Pension Balance Sheet Liability
BS22 Creditors: Long Term Balance Sheet Liability
BS23 Reserves Balance Sheet Liability
E01 Curriculum Supplies Profit and Loss Income
E02 Library Services Profit and Loss Expense
E03 Assessment & Examination Profit and Loss Expense
E04 School Fabric Profit and Loss Expense
E05 School Office Profit and Loss Expense
E06 ICT Expenditure Profit and Loss Expense
E07 School Trips Profit and Loss Expense
E08 Headteacher's Contingency Profit and Loss Expense
E09 Governors' Provisions Profit and Loss Expense
E10 Student Bursary Payments Profit and Loss Expense
E11 Exclusion Costs Profit and Loss Expense
E12 After-School Club Expenditure Profit and Loss Expense
E13 Purchases Profit and Loss Expense
E14 Charitable Donations Profit and Loss Expense
E15 Other Expenditure Profit and Loss Expense
E16 Building Projects Profit and Loss Expense
E17 PFI Profit and Loss Expense
E18 Building & Grounds Profit and Loss Expense
E19 Staffing Costs Profit and Loss Expense
E20 Catering Costs Profit and Loss Expense
E21 Heat, Light and Power Profit and Loss Expense
E22 Rent and Rates Profit and Loss Expense
E23 Professional Fees Profit and Loss Expense
E24 Travel Expenses Profit and Loss Expense
E25 Motor Expenses Profit and Loss Expense
E26 Bank Charges and Interest Profit and Loss Expense
E27 Depreciation Profit and Loss Expense
E28 Non-Reclaimable VAT Profit and Loss Expense
E29 Bad Debts Profit and Loss Expense
I01 General Annual Grant (GAG) Profit and Loss Income
I02 Other Grant Income Profit and Loss Income
I03 Income Generated Profit and Loss Income
I04 Donations Profit and Loss Income
I05 Other Income Profit and Loss Income
I06 Sale of Assets Profit and Loss Income
I07 Investments Profit and Loss Income
M01 Suspense Profit and Loss Expense
CFR codes for Income and Expenditure
Code Name Type Category Type
CE00 De minimis levels for capitalising expenditure Profit and Loss Expense
CE01 Acquisition of land and existing buildings Profit and Loss Expense
CE02 New construction, conversion and renovation Profit and Loss Expense
CE03 Vehicles, plant, equipment and machinery Profit and Loss Expense
CE04 Information and communication technology Profit and Loss Expense
CI01 Capital income Profit and Loss Income
CI03 Voluntary or private income Profit and Loss Income
CI04 Direct revenue financing Profit and Loss Income
E01

Teaching staff -

Profit and Loss Expense
E02 Supply teaching staff Profit and Loss Expense
E03 Education support staff Profit and Loss Expense
E04 Premises staff Profit and Loss Expense
E05 Administrative and clerical staff Profit and Loss Expense
E06 Catering staff Profit and Loss Expense
E07 Cost of other staff Profit and Loss Expense
E08 Indirect employee expenses Profit and Loss Expense
E09 Staff development and training Profit and Loss Expense
E10 Supply teacher insurance Profit and Loss Expense
E11 Staff-related insurance Profit and Loss Expense
E12 Building maintenance and improvement Profit and Loss Expense
E13 Grounds maintenance and improvement Profit and Loss Expense
E14 Cleaning and caretaking Profit and Loss Expense
E15 Water and sewerage Profit and Loss Expense
E16 Energy Profit and Loss Expense
E17 Rates Profit and Loss Expense
E18 Other occupation costs Profit and Loss Expense
E19 Learning resources Profit and Loss Expense
E20 ICT learning resources Profit and Loss Expense
E21 Examination fees Profit and Loss Expense
E22 Administrative supplies Profit and Loss Expense
E23 Other insurance premiums Profit and Loss Expense
E24 Special facilities Profit and Loss Expense
E25 Catering supplies Profit and Loss Expense
E26 Agency supply teaching staff Profit and Loss Expense
E27 Bought-in professional services -curriculum Profit and Loss Expense
E28 Bought-in professional services - other Profit and Loss Expense
E29 Loan interest Profit and Loss Expense
E30 Direct revenue financing (revenue contributions to capital) Profit and Loss Expense
E31 Community-focused school staff Profit and Loss Expense
E32 Community-focused school costs Profit and Loss Expense
I01 Funds delegated by the local authority Profit and Loss Income
I02 Funding for sixth form students Profit and Loss Income
I03 High needs top-up funding Profit and Loss Income
I04 Funding for minority ethnic pupils Profit and Loss Income
I05 Pupil premium Profit and Loss Income
I06 Other government grants Profit and Loss Income
I07 Other grants and payments received Profit and Loss Income
I08 Income from facilities and services Profit and Loss Income
I09 Income from catering Profit and Loss Income
I10 Receipts from supply teacher insurance claims Profit and Loss Income
I11 Receipts from other insurance claims Profit and Loss Income
I12 Income from contributions to visits Profit and Loss Income
I13 Donations and/or voluntary funds Profit and Loss Income
I15 Pupil-focused extended school funding and or grants Profit and Loss Income
I16 Community focused school funding and or grants Profit and Loss Income
I17 Community-focused school facilities income Profit and Loss Income
I18 Additional grant for schools Profit and Loss Income
Additional report categories for the Balance Sheet and control accounts
Code Name Type Category Type
BS01 Property Balance Sheet Asset
BS02 Office Equipment Balance Sheet Asset
BS03 Furniture and Fixtures Balance Sheet Asset
BS04 Motor Vehicles Balance Sheet Asset
BS05 Stock Balance Sheet Asset
BS06 Debtors Balance Sheet Asset
BS07 Deposits and Cash Balance Sheet Asset
BS08 Creditors (Short Term) Balance Sheet Liability
BS09 VAT Liability Balance Sheet Liability
BS10 Taxation Balance Sheet Liability
BS11 Wages Balance Sheet Liability
BS12 Creditors (Long term) Balance Sheet Liability
BS13 P & L Account Balance Sheet Liability
M01 Bad Debt Profit and Loss Expense
M02 Suspense Profit and Loss Expense

What if I want to create my own?

If you have additional categories that you want to report on, you can add your own report categories. If you do add your own, then make sure that:

  • You choose the correct type and category, depending on the financial reports the values will be included on.
  • You add them to the relevant financial statement layouts. This is to make sure they're included in your financial reports.
  • You link them to the correct nominal accounts.

SOFA categories

If you're an academy, you'll have some additional SOFA categories. These are used to report on the income and expenditure of your funds. Each SOFA category determines which section of the SOFA report, the nominal accounts balance is included on.

Just choose the SOFA category, as well as the report category, for the relevant nominal accounts. These are likely to be all income and expense accounts that also have a cost centre (fund), and those balance sheet accounts that need to be included on the SOFA report.

Importing your report categories

If you already have a different set of report categories, an easy way to add them to Sage 200 is to import them via a spreadsheet (CSV file). To do this you just need to make sure spreadsheet has the correct columns, so the data can be recognised by Sage 200, and to make sure that the rows don't contain any commas.

How do I report on them?

The report categories are used to create all your financial statements, (Profit and Loss Income and Expenditure and Balance Sheet). This could be via a printed report or via Excel. Each report has a special layout where the report categories are specified for each section. The balance of all nominal accounts with that report category are then included on the relevant sections of the report.

If you're an academy, the SOFA categories are only used to report account balances on the Statement of Financial Activities report.

If you're a maintained school, we've produced a special CFR Balances report. This report is produced as an Excel Spreadsheet, so you can use Excel to edit it to make it suitable to send to your LEA.

What do you want to do?

See also

Related information

Changing the report category or consolidated account

Create and amend report categories

Import nominal report categories

Make changes to a nominal account