{
 "name": "UK Tax and Account Chart Template (by SmartMode)", 
 "root": {
  "children": [
   {
    "children": [
     {
      "children": [
       {
        "children": [
         {
          "name": "Sales Tax Control Account"
         }, 
         {
          "name": "Purchase Tax Control Account"
         }, 
         {
          "name": "HMRC - VAT Account"
         }, 
         {
          "name": "Manual Adjustments \uff96 VAT"
         }, 
         {
          "name": "P.A.Y.E. & NI"
         }, 
         {
          "name": "Other Creditors"
         }, 
         {
          "name": "Sundry Creditors"
         }, 
         {
          "name": "Creditors Control Account"
         }, 
         {
          "name": "Net Wages"
         }, 
         {
          "name": "Pension Fund"
         }
        ], 
        "name": "Creditors due within one year"
       }, 
       {
        "children": [
         {
          "name": "Corporation Tax"
         }, 
         {
          "name": "Accruals"
         }
        ], 
        "name": "Accruals and deferred income"
       }, 
       {
        "children": [
         {
          "name": "Bad debt provision"
         }
        ], 
        "name": "Provisions for liabilities and charges"
       }
      ], 
      "name": "Current Liabilities"
     }, 
     {
      "children": [
       {
        "children": [
         {
          "name": "Company Credit Card"
         }, 
         {
          "name": "Bank Accounts"
         }
        ], 
        "name": "Cash at bank and in hand"
       }, 
       {
        "children": [
         {
          "name": "Debtors Control Account"
         }, 
         {
          "name": "Other Debtors"
         }, 
         {
          "name": "Sundry Debtors"
         }
        ], 
        "name": "Trade Debtors"
       }, 
       {
        "children": [
         {
          "name": "Prepayments"
         }
        ], 
        "name": "Prepayments and accrued income"
       }, 
       {
        "name": "Investment current assets"
       }, 
       {
        "children": [
         {
          "name": "Finished Goods"
         }, 
         {
          "name": "Work in Progress"
         }, 
         {
          "name": "Stock"
         }
        ], 
        "name": "Stocks & WIP"
       }
      ], 
      "name": "Current assets"
     }, 
     {
      "children": [
       {
        "name": "Other reserves"
       }, 
       {
        "name": "Revaluation reserve"
       }, 
       {
        "name": "Share premium account"
       }, 
       {
        "name": "Called up share capital"
       }, 
       {
        "name": "Profit and loss account"
       }
      ], 
      "name": "Capital & Reserves"
     }, 
     {
      "children": [
       {
        "children": [
         {
          "name": "Hire Purchase"
         }, 
         {
          "name": "Loans"
         }, 
         {
          "name": "Mortgages"
         }
        ], 
        "name": "Creditors due after one year"
       }
      ], 
      "name": "Non Current Liabilities"
     }, 
     {
      "children": [
       {
        "name": "Investments"
       }, 
       {
        "children": [
         {
          "name": "Fixtures and fittings Depreciation"
         }, 
         {
          "name": "Fixtures and fittings"
         }, 
         {
          "name": "Land and buildings"
         }, 
         {
          "name": "Land and buildings Depreciation"
         }, 
         {
          "name": "Motor vehicles Depreciation"
         }, 
         {
          "name": "Motor vehicles"
         }, 
         {
          "name": "Office equipment (inc computer equipment)"
         }, 
         {
          "name": "Office equipment (inc computer equipment) Depreciation"
         }, 
         {
          "name": "Plant and machinery Depreciation"
         }, 
         {
          "name": "Plant and machinery"
         }
        ], 
        "name": "Tangible assets"
       }, 
       {
        "children": [
         {
          "name": "Software Depreciation"
         }, 
         {
          "name": "Software"
         }, 
         {
          "name": "Patents & Trademarks"
         }, 
         {
          "name": "Patents & Trademarks Depreciation"
         }
        ], 
        "name": "Intangible assets"
       }
      ], 
      "name": "Fixed assets"
     }
    ], 
    "name": "Balance Sheet"
   }, 
   {
    "children": [
     {
      "children": [
       {
        "children": [
         {
          "name": "Light, heat and power"
         }, 
         {
          "name": "Repairs, renewals and maintenance"
         }, 
         {
          "name": "Rent and rates"
         }
        ], 
        "name": "Property costs"
       }, 
       {
        "children": [
         {
          "name": "Auditing"
         }, 
         {
          "name": "Accounting"
         }
        ], 
        "name": "Accountancy and audit"
       }, 
       {
        "children": [
         {
          "name": "Consultancy"
         }, 
         {
          "name": "Legal and professional charges"
         }
        ], 
        "name": "Legal and professional costs"
       }, 
       {
        "children": [
         {
          "name": "Recruitment fees"
         }, 
         {
          "name": "Software expenses"
         }, 
         {
          "name": "Travel and subsistence"
         }, 
         {
          "name": "Other admin expenses"
         }, 
         {
          "name": "Other computer costs"
         }, 
         {
          "name": "Internet & hosting"
         }, 
         {
          "name": "Mobiles"
         }, 
         {
          "name": "Stationery"
         }, 
         {
          "name": "Office consumables"
         }, 
         {
          "name": "Postage and Carriage"
         }, 
         {
          "name": "Telephone"
         }, 
         {
          "name": "Books"
         }, 
         {
          "name": "Network costs"
         }
        ], 
        "name": "Administration and office expenses"
       }, 
       {
        "children": [
         {
          "name": "Car maintenance"
         }, 
         {
          "name": "Car hire"
         }, 
         {
          "name": "Car fuel"
         }
        ], 
        "name": "Vehicle expenses"
       }, 
       {
        "children": [
         {
          "name": "Intangible assets depn"
         }, 
         {
          "name": "Tangible assets depn"
         }
        ], 
        "name": "Depreciation expense"
       }, 
       {
        "children": [
         {
          "name": "Entertaining"
         }, 
         {
          "name": "Other sundry expenses"
         }, 
         {
          "name": "Donations"
         }, 
         {
          "name": "Exchange gains/losses"
         }, 
         {
          "name": "Bad debts"
         }, 
         {
          "name": "Bank, credit card and other financial charges"
         }, 
         {
          "name": "Insurance"
         }
        ], 
        "name": "Sundry expenses"
       }, 
       {
        "children": [
         {
          "name": "Subcontractors payments"
         }, 
         {
          "name": "Employers NIC"
         }, 
         {
          "name": "Admin gross salaries"
         }, 
         {
          "name": "Management gross salaries"
         }, 
         {
          "name": "Directors remuneration"
         }, 
         {
          "name": "Directors pension"
         }
        ], 
        "name": "Salaries & wages"
       }
      ], 
      "name": "Administrative expenses"
     }, 
     {
      "children": [
       {
        "name": "Corporation tax expense"
       }
      ], 
      "name": "Tax on profit or loss on ordinary activities"
     }, 
     {
      "children": [
       {
        "name": "Interest paid"
       }
      ], 
      "name": "Interest payable and similar charges"
     }, 
     {
      "children": [
       {
        "name": "Bank Interest received"
       }, 
       {
        "name": "Investment Interest received"
       }
      ], 
      "name": "Interest receivable and similar income:"
     }, 
     {
      "children": [
       {
        "name": "Profits/Losses on disposals of assets"
       }
      ], 
      "name": "Other operating income"
     }, 
     {
      "children": [
       {
        "name": "Sales category 1"
       }, 
       {
        "name": "Sales category 2"
       }, 
       {
        "name": "Sales category 3"
       }, 
       {
        "name": "Sales category 4"
       }
      ], 
      "name": "Turnover"
     }, 
     {
      "children": [
       {
        "name": "Distribution vehicles"
       }, 
       {
        "name": "Distribution salaries and wages"
       }, 
       {
        "children": [
         {
          "name": "PR"
         }, 
         {
          "name": "Marketing, POS"
         }, 
         {
          "name": "Exhibitions and events"
         }
        ], 
        "name": "Advertising and promotions"
       }, 
       {
        "name": "Shipping"
       }
      ], 
      "name": "Distribution costs"
     }, 
     {
      "children": [
       {
        "name": "Cost of sales 4"
       }, 
       {
        "name": "Cost of sales 3"
       }, 
       {
        "name": "Cost of sales 2"
       }, 
       {
        "name": "Cost of sales 1"
       }
      ], 
      "name": "Cost of sales"
     }
    ], 
    "name": "Profit and Loss"
   }
  ], 
  "name": "Company", 
  "parent_id": null
 }
}