About Categories

Categories enable you to group accounts.

Categories can also contain other categories. This enables you to create a hierarchy of categories that can control the structure and order of contents in reports.

Work with categories as follows:

UK/ROI GAAP Category Structure

There are four category structures within UK/ROI GAAP:

Balance: All codes in the trial balance must be posted into this category to ensure the trial balance will balance.
Format 2 operating profit: This category structure is only required if you intend to present your profit and loss account under Format 2.
Reconciliation of movement in shareholders' funds: This category structure is used to populate the note of the same name within the accounts and the Reserves note.
Analysis: This category structure is used to:
- Populate the operating profit note, and the Staff costs note
- Trigger the correct pension disclosures
- Complete the Analysis of net debt note.

The Share-based payments category within the Analysis category is not imported into the report as the presentation within statutory accounts varies considerably. The Share-based payments category can be imported into the report by the user if required - the trial balance will still balance as the code will have been mapped already within the Balance category.

Only the Balance category structure uses all the codes in the trial balance.

Additional UK GAAP Only Categories

There are additional category structures within UK GAAP:

Tax NBV Carried Forward: This category enables tax data to be sent to Digita Corporation Tax.
To send data to Digita Corporation Tax requires Digita Integration to be enabled.
iXBRL detailed P&L accounts: This category enables the creation of fully tagged P&L iXBRL accounts under Formats 1 and 2.

UK IFRS Category Structure

There are four category structures within UK IFRS:

Balance: All codes in the trial balance must be posted into this category to ensure the trial balance will balance.
Changes in equity: This category structure is used to populate the statement of changes in equity and statement of comprehensive income and associated notes. A filter has been applied to only display codes assigned to Equity in the Balance category.
Expenses by function: This category structure is only required if you present your income statement by function. A filter has been applied to only display codes assigned to Expenses in the Balance category.
Expenses by nature: This category structure is required as it is used to populate the operating profit note. It is also used when presenting your Income Statement by Nature. A filter has been applied to only display codes assigned to Expenses in the Balance category.
Tax

UK FRS 102 Category Structure

There are five category structures within UK FRS 102:

Balance: All codes in the trial balance must be posted into this category to ensure the trial balance will balance.
SOCIE - Changes in equity: This category structure is used to populate the statement of changes in equity and statement of comprehensive income and associated notes. The same codes assigned to Equity in the Balance category need to be assigned here to ensure the total value for Equity agrees.
Function - Format 1: This category structure is only required if you present your income statement by function. The same codes assigned to Expenses in the Balance category need to be assigned here and for the Expenses total to agree.
Nature - Format 2: This category structure is required as it is used to populate the operating profit note. It is also used when presenting your Income Statement by Nature. The same codes assigned to Expenses in the Balance category need to be assigned here and for the Expenses total to agree.
Analysis: This category structure is used to provide further analysis within the Revenue/Turnover note.
iXBRL detailed P&L account: Use this category structure to populate values within the iXBRL tagged detailed profit and loss.
Tax

Academies Category Structure

There are two category structures within Academies:

Balance: All codes in the trial balance must be posted into this category to ensure the trial balance will balance.
Funds: All codes that have been posted to the SOFA must be allocated to a fund category. This will populate the analysis of funds in the SOFA and in the associated notes.

Charities Category Structure

There are two category structures within Charities:

Balance: All codes in the trial balance must be posted into this category to ensure the trial balance will balance.
Funds: All codes that have been posted to the SOFA must be allocated to a fund category. This will populate the analysis of funds in the SOFA and in the associated notes.

LLP Category Structure

There are four category structures within LLP:

Balance: All codes in the trial balance must be posted into this category to ensure the trial balance will balance.
F2-P07 Format 2 operating profit/loss: This category structure is only required if you intend to present your profit and loss account under Format 2.
Comprehensive Income: This category structure is used to populate the Statement of Comprehensive Income.
Analysis: This category structure is used to:
- Populate the operating profit note, and the Staff costs note
- Trigger the correct pension disclosures
Tax: This category structure is used to integrate with other Digita software

Only the Balance category structure uses all the codes in the trial balance.

Partnership Category Structure

There are two category structures within Partnerships:

Balance: All codes in the trial balance must be posted into this category to ensure the trial balance will balance.
Tax: Codes posted in this category will populate the Disallowable dialog. It is also used for sending data to the Digita Personal, Business and Trust software.

Partnership Farmers Category

In order to create gross margin accounts for each division of the business, account codes must be allocated to the appropriate turnover and cost of sales analysis categories. For cost of sales account codes that cannot be directly attributed to a certain division, those account codes need to be assigned to the Unallocated categories, which will appear on the face of the Profit and Loss Account.

ROI IFRS Categrory Structure

There are four category structures within UK IFRS:

Balance: All codes in the trial balance must be posted into this category to ensure the trial balance will balance.
SOCIE - Changes in equity: This category structure is used to populate the statement of changes in equity and statement of comprehensive income and associated notes. The same codes assigned to Equity in the Balance category need to be assigned here to ensure the total value for Equity agrees.
Function - Expenses by function: This category structure is only required if you present your income statement by function. A filter has been applied to only display codes assigned to Expenses in the Balance category.
Nature - Expenses by nature: This category structure is required as it is used to populate the operating profit note. It is also used when presenting your Income Statement by Nature. A filter has been applied to only display codes assigned to Expenses in the Balance category.
Analysis: This category structure is used to provide further analysis within the Revenue/Turnover note.
iXBRL detailed P&L account: Use this category structure to populate values within the iXBRL tagged detailed profit and loss.

ROI FRS 102 Categrory Structure

There are five category structures within UK FRS 102:

Balance: All codes in the trial balance must be posted into this category to ensure the trial balance will balance.
SOCIE - Changes in equity: This category structure is used to populate the statement of changes in equity and statement of comprehensive income and associated notes. The same codes assigned to Equity in the Balance category need to be assigned here to ensure the total value for Equity agrees.
Function - Format 1: This category structure is only required if you present your income statement by function. The same codes assigned to Expenses in the Balance category need to be assigned here and for the Expenses total to agree.
Nature - Format 2: This category structure is required as it is used to populate the operating profit note. It is also used when presenting your Income Statement by Nature. The same codes assigned to Expenses in the Balance category need to be assigned here and for the Expenses total to agree.
Analysis: This category structure is used to provide further analysis within the Revenue/Turnover note.
iXBRL detailed P&L account: Use this category structure to populate values within the iXBRL tagged detailed profit and loss.

Sole Trade Category Structure

There are two category structures within Sole Trades:

Balance: All codes in the trial balance must be posted into this category to ensure the trial balance will balance.
Tax: Codes posted in this category will populate the Disallowable dialog. It is also used for sending data to the Digita Personal, Business and Trust software.

Sole Trade Farmer Category