Create and amend report categories
Find this screen
Open: Settings > Cash Book / Nominal Ledger > Report Categories
How to
Add a new report category
A set of predefined report categories is provided for you, but you can add new report categories of your own.
If you add your own report categories, make sure that:
- You've selected the correct Report Type and Category Type.
- You link each new category to the relevant nominal accounts.
- You also add them to the layouts for your printed financial statements and Excel reports If you don't do this, transactions posted to any nominal accounts with this report category won't be reported on your financial statements.
Add a new SOFA category
You'll only need to do this if the requirements for the SOFA report have been changed since SORP 2015.
You can add new categories on the SOFA Categories tab.
When adding additional SOFA categories, make sure:
- You select the correct Category Type:
- Income - Included under Income from resources
- Expense - Expenses section of the report
- Asset - Included in the bottom section of the report
- Link it to the relevant nominal accounts.
- Add it to the SOFA report layout.
Delete a category
- To delete a report
You can't delete a report
- The category is linked to a nominal account.
- You are editing the category in the Configuration Assistant. You can delete categories after you have completed the Configuration Assistant.
You'll see a warning if you try to delete a category that's included on a financial report layout or an Excel report.
Useful info
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.
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 report categories?
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, along with a layout for the Balance Sheet and Profit and Loss reports. If you just use the predefined report categories, then you can produce financial statements 'out of the box', with no further set up.
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 |
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.
Academies
For academies, the report categories represent those used by most schools.
| 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 |
Maintained schools
For maintained schools, these report categories match the CFR codes.
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 add new report categories?
When you add a new report category, you need to consider the following:
- Make sure that the new category has the correct Report Types and Category Type so that it's included on the correct financial statement and in the right place.
-
To make grouping accounts easier when creating financial statements, consider creating report categories in groups with similar codes.
For example, if you have more than one report category related to sales, they all have start with the same number, such as 400, 401, 402, etc.
For example, your next income report category could be I07.
-
Make sure that you link the relevant nominal accounts to the new report category, to make sure the balances are included correctly on your financial reports.
-
Make sure you add the new report category to the layouts for your financial reports.
If you don't do this, the balance of any nominal accounts using the new category won't be included on the report. You need to do this for your printed reports (Financial Statement Layouts) and Excel reports (Financial Statement Designer).
Can I change the report category assigned to a nominal account?
You may need to change the report category that you have already assigned to a nominal account. You can do this in two ways:
- Change the category on a single account, using Amend Nominal Account Details. See Amend account details.
- Change the category on a number of accounts at once, using Amend Report Categories and Consolidation Settings. See Amend Report Categories.
What are SOFA categories for?
SOFA categories are used to group your nominal accounts together to report the income and expenditure of your funds on the SOFA report.
A fund will only be included on the SOFA report if the nominal account has a Cost Centre and a SOFA category.
As a general rule, all nominal accounts with a Cost Centre and a Profit and Loss report category, will require a SOFA category.
A predefined set of SOFA categories has been created for you. These are taken from SORP 2015.
| Code | Description | Type | Category Type |
|---|---|---|---|
| SI01 | Donations and capital grants | SOFA | Income |
| SI02 | Transfer from local authority on conversion | SOFA | Income |
| SI03 | Funding for the academy trust's educational operations | SOFA | Income |
| SI04 | Provision of boarding activities | SOFA | Income |
| SI05 | Other trading activities | SOFA | Income |
| SI06 | Investments | SOFA | Income |
| SE01 | Raising funds | SOFA | Expense |
| SE02 | Academy trust educational operations | SOFA | Expense |
| SE03 | Provision on boarding activities | SOFA | Expense |
| SE04 | Other | SOFA | Expense |
| SX97 | Transfers between funds | SOFA | Asset |
| SX98 | Actuarial (losses)/gains on defined pension schemes | SOFA | Asset |
| SX99 | Funds brought forward | SOFA | Asset |
What if I add new SOFA categories?
If you need a different SOFA category, you can add new ones on the SOFA Categories tab.
When you add a SOFA category, you need to consider the following:
- Make sure that the new category has the correct Report Type and Category Type so that it's included on the correct section of the SOFA report.
-
Make sure that you link the relevant nominal accounts to the new SOFA category, to make sure these funds are included on the SOFA report.
- Add the new SOFA category to the SOFA report layout. See Design a SOFA report layout
Importing report and SOFA categories
If you have a large number of report categories to add to the predefined set of report categories provided by Sage 200, you can import these into Sage 200 from a CSV file.
Each imported category must:
- Not exist in Sage 200 already.
- Have a Description.
-
Have one of the following Report Type and Category Types.
Report Type Category Type Description BS Asset or Liability Used for Balance Sheet accounts PL Income or Expense Used for Profit and Loss accounts Report Type Category Type Description BS Asset or Liability Used for balance sheet and control accounts Nominal accounts that Sage 200 automatically posts transactions to, such as the Debtors Control, VAT, Creditors Control.. PL Income or Expense Use for on your Income and Expenditure accounts SOFA Income, Expense or Asset Used on the SOFA report
Fix it
Can't amend a category code?
You can't amend a category Code if you're editing the category in the Configuration Assistant. You can amend the category codes after you have completed the Configuration Assistant.
Can't see the SOFA Categories tab?
You can only see the SOFA Categories tab if you're set to be an Academy in the Company Details.
If you weren't set to be an Academy when Sage 200 was first set up, you can change this now. Once you're set as an Academy, the SOFA categories are created for you.
Open: Settings > Organisational and Financial > Company Details.
- Select Academy.
What happens when I
Save a new category?
The new category is added to the drop-down lists and can be selected when creating nominal accounts.