accounts production - taxcalc · accounts production chart of accounts – limited company opn sans...

TAXCALC HUB AND ACCOUNTS PRODUCTION CHART OF ACCOUNTS - LIMITED COMPANY

ACCOUNTS PRODUCTIONOPEN SANS FONT FOR 2013

Contents

Sales 1

Other Operating Income 1

Income from Shares in Group Undertakings 1

Income from Participating Interests 1

Income from Other Fixed Asset Investments 1

Income from Other Current Asset Investments 1

Interest Receivable and Other Income 1

Cost of Sales 1

Distribution costs 2

Employee costs 4

Premises expenses 4

General admin 4

Depreciation 5

Other operating and exceptional costs 5

Interest payable and similar charges 6

Taxation 6

Intangible assets 6

Tangible assets 6

Investments 7

Stock 7

Debtors < 1 year 7

Debtors > 1 year 8

Current assets - investments 8

Cash at bank and in hand 8

Prepayments and accrued income 9

Hire purchase and operating leases 9

Current liabilities - creditors < 1 year 9

Long term liabilities - creditors > 1 year 9

Provisions and liabilities 10

Share capital 10

Share premium account 10

Revaluation reserve 10

Capital redemption reserve 10

Profit and loss account 11

Suspense and misposting 11

Copyright ©2012 Acorah Software Products Limited. All Rights Reserved.

Chart of Accounts – Limited CompanyACCOUNTS PRODUCTIONOPEN SANS FONT FOR 2013 1/ page

Acc.Code Account Name

0400 Rental income

0410 Commission

0420 Grants and subsidies received (Sales)

0430 Agency and management earnings

0440 Other trading income

Sales

Income from Other Fixed Asset Investments

Other Operating Income

0700 Dividends from shares in individual participating interest

0701 Interest from shares in individual participating interest

0000-1452

Income from Other Current Asset Investments

0800 Dividends from other fixed asset investments - listed

0801 Interest from other fixed asset investments - listed

0810 Dividends from other fixed asset investments - unlisted

0811 Interest from other fixed asset investments - unlisted

0850 Dividends from other current asset investments - listed

0851 Interest from other current asset investments - listed

0860 Dividends from other current asset investments - unlisted

0861 Interest from other current asset investments - unlisted

0500 Rental and other income from property

0510 Grants and subsidies received (Other operating income)

0520 Government grant receipts - net

0530 Royalty, licence and similar receivables

0540 Reimbursements of costs

Income from Shares in Group Undertakings

0550 Other income - contributing to other operating income

0600 Dividends from shares in individual subsidiary

0601 Interest from shares in individual subsidiary

Income from Participating Interests

0610 Dividends from shares in individual associate

0611 Interest from shares in individual associate

Interest Receivable and Other Income

Cost of Sales

1000 Opening stock and work in progress

1010 Opening stock - materials

1020 Opening work in progress

1030 Opening stock - finished goods

1040 Stock payment on accounts (opening)

1100 Purchases (Cost of sales)

1400 Materials (Cost of sales)

1410 Storage expenses (Cost of sales)

1420 Discounts receivable (Cost of sales)

1421 Discounts allowable (Cost of sales)

1430 Own work capitalised (Cost of sales)

1440 Subcontractor costs (Cost of sales)

1450 Directors' salaries (Cost of sales)

1451 Directors' NI (Cost of sales)

1452 Directors' pensions - defined contribution schemes

0900 Bank interest receivable


Chart of Accounts – Limited CompanyACCOUNTS PRODUCTIONOPEN SANS FONT FOR 2013 2/ page 1453-2440

1453 Directors' pensions - defined benefit schemes

1454 Directors' bonuses (Cost of sales)

1500 Wages and salaries (Cost of sales)

1501 Employers NI (Cost of sales)

1502 Employers pensions - defined contribution schemes (Cost of sales)

1503 Employers pensions - defined benefit schemes (Cost of sales)

1504 Employers bonuses (Cost of sales)

1505 Private health costs (Cost of sales)

1510 Directors' fees (Cost of sales)

1515 Travel and subsistence expenses (Cost of sales)

1520 Commissions payable (Cost of sales)

1530 Temporary staff (Cost of sales)

1531 Recruitment costs (Cost of sales)

1540 Leasing and hire of plant, equipment and vehicles

1545 Leasing and hire of plant and machinery

1550 Leasing and hire of computer and other equipment

1555 Leasing and hire of motor vehicles

1560 Leasing and hire of other assets

1570 Management fees (Cost of sales)

1571 Consultancy fees (Cost of sales)

1600 Vehicle running costs (Cost of sales)

1601 Vehicle fuel costs (Cost of sales)

1602 Vehicle insurance costs (Cost of sales)

1603 Vehicle parking costs (Cost of sales)

1604 Vehicle repair costs (Cost of sales)

1605 Other vehicle costs (Cost of sales)

1610 Premises costs (Cost of sales)

1630 Computer software, IT consumables and maintenance (Cost of sales)

1640 Repairs, renewals and maintenance (Cost of sales)

1660 Insurance (Cost of sales)

1670 Marketing and advertising costs (Cost of sales)

1680 Support and administration costs

1690 Data and telecommunications costs (Cost of sales)

1700 Consumable items (Cost of sales)

1710 Packaging costs (Cost of sales)

1711 Carriage and freight (Cost of sales)

1712 Courier services (Cost of sales)

1720 Printing, postage and stationery (Cost of sales)

1730 Restructuring and reorganisation costs (Cost of sales)

1740 Research and development costs (Cost of sales)

1750 Royalties and licence fees payable (Cost of sales)

1760 Subscriptions (Cost of sales)

1770 Bad debts written off (Cost of sales)

1780 Other direct costs (Cost of sales)

1800 Depreciation (Cost of sales)

1801 Depreciation of plant and machinery (Cost of sales)

1802 Depreciation of motor vehicles (Cost of sales)

1803 Depreciation of fixtures and fittings (Cost of sales)

1804 Depreciation of computer equipment (Cost of sales)

1850 Amortisation (Cost of sales)

1860 Impairment loss (Cost of sales)

1872 Foreign exchange gains/(losses) (Cost of sales)

1900 Closing stock and work in progress

1910 Closing stock - materials

1920 Closing work in progress

1930 Closing stock - finished goods

1940 Stock payment on accounts(closing)

Distribution costs

2100 Purchases (Distribution costs)

2400 Materials (Distribution costs)

2410 Storage expenses (Distribution costs)

2420 Discounts receivable (Distribution costs)

2421 Discounts allowable (Distribution costs)

2430 Own work capitalised (Distribution costs)

2440 Subcontractor costs (Distribution costs)



2450 Directors' salaries (Distribution costs)

2451 Directors' NI (Distribution costs)

2452 Directors' pension - defined contributions schemes

2453 Directors' pension - defined benefit schemes (Distribution costs)

2454 Directors' bonuses (Distribution costs)

2500 Wages and salaries (Distribution costs)

2501 Employers NI (Distribution costs)

2502 Employers pensions - defined contribution schemes (Distribution costs)

2503 Employers pensions - defined benefit schemes (Distribution costs)

2504 Employers bonuses (Distribution costs)

2505 Private health costs (Distribution costs)

2510 Directors' fees (Distribution costs)

2515 Travel and subsistence expenses (Distribution costs)

2520 Commissions payable (Distribution costs)

2530 Temporary staff (Distribution costs)

2531 Recruitment costs (Distribution costs)

2540 Hire and leasing of plant, equipment and vehicles (Distribution costs)

2545 Hire and leasing of plant and machinery (Distribution costs)

2550 Hire and leasing of computer and other equipment (Distribution costs)

2555 Hire and leasing of motor vehicles (Distribution costs)

2560 Hire and leasing of other assets (Distribution costs)

2570 Management fees (Distribution costs)

2571 Consultancy fees (Distribution costs)

2600 Vehicle running costs (Distribution costs)

2601 Vehicle fuel costs (Distribution costs)

2602 Vehicle insurance costs (Distribution costs)

2603 Vehicle parking costs (Distribution costs)

2604 Vehicle repair costs (Distribution costs)

2605 Other vehicle costs (Distribution costs)

2610 Premises costs (Distribution costs)

2630 Computer software, IT consumables and maintenance (Distribution costs)

2640 Repairs, renewals and maintenance (Distribution costs)

2660 Insurance (Distribution costs)

2670 Marketing and advertising costs (Distribution costs)

2680 Administration and support costs

2690 Data and telecommunications costs (Distribution costs)

2700 Consumable items (Distribution costs)

2710 Packaging costs (Distribution costs)

2711 Carriage and freight (Distribution costs)

2712 Courier services (Distribution costs)

2720 Printing, postage and stationery (Distribution costs)

2730 Restructuring and reorganisation costs (Distribution costs)

2740 Research and development costs (Distribution costs)

2750 Royalties and licence fees payable (Distribution costs)

2760 Subscriptions (Distribution costs)

2770 Bad debts written off (Distribution costs)

2780 Other direct costs (Distribution costs)

2800 Depreciation (Distribution costs)

2801 Depreciation of plant and machinery (Distribution costs)

2802 Depreciation of motor vehicles (Distribution costs)

2803 Depreciation of fixtures and fittings (Distribution costs)

2804 Depreciation of computer equipment (Distribution costs)

2850 Amortisation (Distribution costs)

2860 Impairment loss (Distribution costs)

2870 Profit/(loss) on disposal of intangible fixed assets (Distribution costs)

2871 Profit/(loss) on disposal of tangible fixed assets (Distribution costs)

2872 Foreign exchange gains/(losses) (Distribution costs)



3100 Rent

3110 Rates

3120 Property management and service charges

3130 Light and heat

Premises expenses

General admin

3131 Water rates

3140 Repairs and maintenance

3150 Cleaning

3151 Laundry

3160 Security costs

3170 Premises insurance

3180 Other premises costs

3190 Use of private residence

3200 Hire and leasing of plant, equipment and vehicles (General admin)

3205 Hire and leasing of plant and machinery (General admin)

3210 Hire and leasing of computer and other equipment (General admin)

3215 Hire and leasing of motor vehicles (General admin)

3220 Hire and leasing of other assets (General admin)

3230 Vehicle running costs (General admin)

3231 Vehicle fuel costs (General admin)

3232 Vehicle insurance costs (General admin)

3233 Vehicle parking costs (General admin)

3234 Vehicle repair costs (General admin)

3235 Other vehicle costs (General admin)

3240 Computer software, consumables and maintenance

3241 Computer software costs

3242 Computer and IT consumables

3243 Computer and IT repairs and maintenance

3250 Repairs, renewals and maintenance (General admin)

3260 Insurance (General admin)

3261 Professional indemnity insurance

3262 Insurance on plant, machinery and equipment

3263 Other insurance

Employee costs

3000 Wages and salaries (Employee costs)

3001 Employers NI (Employee costs)

3002 Employers pensions - defined contributions scheme

3003 Employers pensions - defined benefits scheme

3004 Employers bonuses (Employee costs)

3010 Directors' salaries (Employee costs)

3011 Directors' NI (Employee costs)

3012 Directors' pension - defined contribution schemes

3013 Directors' pension - defined benefit schemes (Employee costs)

3014 Directors' bonuses (Employee costs)

3015 Directors' fees (Employee costs)

3020 Subcontractor costs (Employee costs)

3030 Recruitment costs (Employee costs)

3031 Temporary staff (Employee costs)

3040 Staff training

3050 Staff welfare

3051 Health and safety costs

3060 Private health costs (Employee costs)

3070 Staff entertaining

3080 Staff expenses

3081 Travel and subsistence expenses (Employee costs)

3082 Travel expenses

3083 Subsistence expenses

3084 Hotel expenses

3090 Staff relocation costs



3270 Printing, postage and stationery (General admin)

3271 Printing

3272 Photocopying

3273 Postage

3274 Stationery

3275 Carriage and freight (General admin)

3276 Courier services (General admin)

3277 Packaging costs (General admin)

3280 Advertising and marketing costs

3281 Publications

3282 Exhibitions

3283 Training seminars and workshops

3284 Market research costs

3285 PR expenses

3286 Other marketing costs

3287 Promotional costs

3290 Telecommunications and data costs

3291 Telecommunications

3292 Data costs

3300 Audit fees

3301 Accountancy fees

3302 Legal fees

3303 Professional fees

3304 Consultancy fees (General admin)

3305 Management fees (General admin)

3306 Commissions payable (General admin)

3307 Patent registration fees

3308 Litigation services

3309 Accreditation services

3310 Valuation services

3311 Other services

3320 Subscriptions (General admin)

3321 Publications and other information

3322 Professional subscriptions

3330 Restructuring and reorganisation costs (General admin)

3340 Research and development costs (General admin)

3350 Royalties and licence fees payable (General admin)

3351 Bank charges (General admin)

3352 Credit card charges (General admin)

3360 Charitable donations

3361 Political donations

3370 Bad debts written off (General admin)

3380 Other office costs

3385 Entertaining

3390 Sundry expenses

Depreciation

3400 Depreciation (Depreciation)

3401 Depreciation of plant and machinery (Depreciation)

3402 Depreciation of motor vehicles (Depreciation)

3403 Depreciation of fixtures and fittings (Depreciation)

3404 Depreciation of computer equipment (Depreciation)

3500 Amortisation (Depreciation)

3550 Impairment loss (Depreciation)

3560 Profit/(loss) on disposal of intangible fixed assets (Depreciation)

3561 Profit/(loss) on disposal of tangible fixed assets (Depreciation)

3562 Foreign exchange gains/(losses) (Depreciation)

Other operating and exceptional costs

3590 Other operating costs

3591 Other exceptional operating costs



Taxation

Intangible assets

Tangible assets

3600 Bank interest payable

3610 Bank charges (Interest payable and similar charges)

3615 Bank loan interest

3620 Factoring charges

3630 Credit card charges (Interest payable and similar charges)

3640 Operating leases

3641 Hire purchase charges

3642 Finance leases

3650 Foreign exchange charges

3660 Irrecoverable VAT

3670 Late payment tax charges

3800 Corporation tax charge

3801 Deferred taxation

3810 Prior year adjustment (Taxation)

4000 Goodwill cost

4001 Goodwill - additions

4002 Goodwill - amortisation b/fwd

4003 Goodwill - impairment losses

4004 Goodwill - reversal of past impairments

4005 Goodwill - amortisation charge in year

4010 Other intangible cost

4011 Other intangible - additions

4012 Other intangible - disposals

4013 Other intangible - amortisation b/fwd

4014 Other intangible - amortisation charge in year

4015 Other intangible - depreciation on disposals

4020 Development Cost

4021 Development - additions

Interest payable and similar charges 4022 Development - disposals

4023 Development - amortisation b/fwd

4024 Development - impairment losses

4025 Development - Reversal of impairments

4026 Development - amortisation charge in year

4027 Development - amortisation on disposals

4100 Land and property freehold - cost

4101 Land and property freehold - additions

4102 Land and property freehold - revaluations

4103 Land and property freehold - disposals

4104 Land and property freehold - depreciation b/fwd

4105 Land and property freehold - depreciation charge in year

4106 Land and property freehold - depreciation on revaluations

4107 Land and property freehold - depreciation on disposals

4110 Land and property leasehold - cost

4111 Land and property leasehold - additions

4112 Land and property leasehold - revaluations

4113 Land and property leasehold- disposals

4114 Land and property leasehold - depreciation b/fwd

4115 Land and property leasehold - depreciation charge in year

4116 Land and property leasehold- depreciation on revaluations

4117 Land and property leasehold - depreciation on disposals

4120 Plant and equipment - cost

4121 Plant and equipment - additions

4122 Plant and equipment - disposals

4123 Plant and equipment - depreciation b/fwd

4124 Plant and equipment - depreciation charge in year

4125 Plant and equipment - depreciation on disposals



Investments Stock

Debtors < 1 year

4130 Motor vehicles - cost

4131 Motor vehicles - additions

4132 Motor vehicles - disposals

4133 Motor vehicles - depreciation b/fwd

4134 Motor vehicles - depreciation charge in year

4135 Motor vehicles - depreciation on disposals

4140 Fixtures and fittings - cost

4141 Fixtures and fittings - additions

4142 Fixtures and fittings - disposals

4143 Fixtures and fittings - depreciation b/fwd

4144 Fixtures and fittings - depreciation charge in year

4145 Fixtures and fittings - depreciation on disposals

4150 Computer equipment - cost

4151 Computer equipment - additions

4152 Computer equipment - disposals

4153 Computer equipment - depreciation b/fwd

4154 Computer equipment - depreciation charge in year

4155 Computer equipment - depreciation on disposals

4160 Investment properties - cost

4161 Investment properties - additions

4162 Investment properties - revaluations

4163 Investment properties - disposals

4164 Investment properties - depreciation b/fwd

4165 Investment properties - depreciation charge in year

4166 Investment properties - depreciation on revaluations

4167 Investment properties - depreciation on disposals

4200 Investments - listed b/fwd

4201 Investments - listed additions

4202 Investments - listed disposals

4203 Investments - listed revaluation

4204 Investments - listed provisions b/fwd

4205 Investments - listed provisions provided in period

4206 Investments - listed provisions disposals

4210 Investments - unlisted b/fwd

4211 Investments - unlisted additions

4212 Investments - unlisted disposals

4213 Investments - unlisted revaluation

4214 Investments - unlisted provisions b/fwd

4215 Investments - unlisted provisions provided in period

4216 Investments - unlisted provisions disposals

4220 Investments - other b/fwd

4221 Investments - other additions

4222 Investments - other disposals

4223 Investments - other revaluation

4224 Investments - other provisions b/fwd

4225 Investments - other provisions provided in period

4226 Investments - other provisions disposals

4300 Stock - materials and work in progress

4301 Stock - materials

4302 Stock - finished goods

4303 Stock - work in progress

4304 Stock - long term contracts

4310 Payments on account

4400 Trade debtors (Debtors < 1 year)

4401 Provision for bad debts

4410 Amounts recoverable on contracts (Debtors < 1 year)

4420 Other debtors (Debtors < 1 year)



Current assets - investments

Cash at bank and in hand

4430 Pension scheme prepayments (Debtors < 1 year)

4440 Factored debts outstanding (Debtors < 1 year)

4450 Corporation tax recoverable assets (Debtors < 1 year)

4460 Deferred tax current asset (Debtors < 1 year)

4470 Amounts owed by group undertakings (Debtors < 1 year)

4471 Amounts owed by subsidiaries (Debtors < 1 year)

4472 Amounts owed by joint-ventures (Debtors < 1 year)

4473 Amounts owed by associates (Debtors < 1 year)

4474 Amounts owed by other participating interests (Debtors < 1 year)

4480 Called up share capital not paid

4500 Trade debtors (Debtors > 1 year)

4510 Amounts recoverable on contracts (Debtors > 1 year)

4520 Other debtors (Debtors > 1 year)

4530 Pension scheme prepayments (Debtors > 1 year)

4540 Factored debts outstanding (Debtors > 1 year)

4550 Corporation tax recoverable assets (Debtors > 1 year)

4560 Deferred tax current asset (Debtors > 1 year)

4570 Amounts owed by group undertakings (Debtors > 1 year)

4571 Amounts owed by subsidiaries (Debtors > 1 year)

4572 Amounts owed by joint-ventures (Debtors > 1 year)

4573 Amounts owed by associates (Debtors > 1 year)

4574 Amounts owed by other participating interests (Debtors > 1 year)

4600 Shares in subsidiaries

4610 Own shares, held for sale

4620 Listed investments

4630 Unlisted investments

4640 Short term deposits

4650 Other investments, held for sale

4430-4824

Debtors > 1 year

4800 Bank current account

4801 Bank current account (2)









4810 Bank deposit account

4811 Bank deposit account (2)









4820 Bank reserve account

4821 Bank reserve account (2)






5500 Bank loans (Long term liabilities - creditors > 1 year)

5550 Cumulative preference share dividends unpaid (Long term liabilities - creditors > 1 year)

5555 Bills of exchange (Long term liabilities - creditors > 1 year)

5600 Trade creditors (Long term liabilities - creditors > 1 year)

5700 VAT (Long term liabilities - creditors > 1 year)

5710 Corporation tax (Long term liabilities - creditors > 1 year)

Current liabilities - creditors < 1 year

Long term liabilities - creditors > 1 year

4825-5710






4830 Cash in hand

Prepayments and accrued income

4900 Prepayments

4950 Accrued income

Hire purchase and operating leases

5000 Hire purchase less than 1 year

5001 Hire purchase between 1 and 5 years

5002 Hire purchase after 5 years

5005 Hire purchase interest

5006 Hire purchase interest between 1 and 5 years

5007 Hire purchase interest after 5 years

5010 Finance leases less than 1 year

5011 Finance leases between 1 and 5 years

5012 Finance leases after 5 years

5015 Finance leases interest

5016 Finance leases interest between 1 and 5 years

5017 Finance leases interest after 5 years

5100 Bank loans (Current liabilities - creditors < 1 year)

5150 Cumulative preference share dividends unpaid (Current liabilities - creditors < 1 year)

5155 Bills of exchange (Current liabilities - creditors < 1 year)

5200 Trade creditors (Current liabilities - creditors < 1 year)

5201 Provision for bad debt (Current liabilities - creditors < 1 year)

5300 VAT (Current liabilities - creditors < 1 year)

5310 Corporation tax (Current liabilities - creditors < 1 year)

5320 Other taxes and social security (Current liabilities - creditors < 1 year)

5330 Net wages (Current liabilities - creditors < 1 year)

5350 Other creditors (Current liabilities - creditors < 1 year)

5360 Accruals and deferred income (Current liabilities - creditors < 1 year)

5370 Government grants within one year

5371 Capital grants (Current liabilities - creditors < 1 year)

5400 Directors loan account (Current liabilities - creditors < 1 year)

5410 Amounts owed to group undertakings (Current liabilities - creditors < 1 year)

5411 Amounts owed to subsidiaries (Current liabilities - creditors < 1 year)

5412 Amounts owed to parent undertaking (Current liabilities - creditors < 1 year)

5413 Amounts owed to joint ventures (Current liabilities - creditors < 1 year)

5414 Amounts owed to associates (Current liabilities - creditors < 1 year)

5415 Amounts owed to other participating interests (Current liabilities - creditors < 1 year)

5416 Amounts owed to related parties (Current liabilities - creditors < 1 year)



5730 Net wages (Long term liabilities - creditors > 1 year)

Provisions and liabilitiesRevaluation reserve

Share capital

Share premium account

5750 Other creditors (Long term liabilities - creditors > 1 year)

5760 Accruals and deferred income (Long term liabilities - creditors > 1 year)

5770 Government grants after one year

5771 Capital grants (Long term liabilities - creditors > 1 year)

5800 Directors loan account (Long term liabilities - creditors > 1 year)

5810 Amounts owed to group undertakings (Long term liabilities - creditors > 1 year)

5811 Amounts owed to subsidiaries (Long term liabilities - creditors > 1 year)

5812 Amounts owed to parent undertaking (Long term liabilities - creditors > 1 year)

5813 Amounts owed to joint ventures (Long term liabilities - creditors > 1 year)

5814 Amounts owed to associates (Long term liabilities - creditors > 1 year)

5815 Amounts owed to other participating interests (Long term liabilities - creditors > 1 year)

5816 Amounts owed to related parties (Long term liabilities - creditors > 1 year)

6000 Provisions for charges

6100 Deferred tax

7000 Ordinary shares

7001 Ordinary A shares

7002 Ordinary B shares

7003 Ordinary C shares

7004 Ordinary D shares

7010 New ordinary shares issued

7011 New ordinary A shares issued

7012 New ordinary B shares issued

7013 New ordinary C shares issued

7014 New ordinary D shares issued

7020 Preference shares

7021 Preference A shares

7022 Preference B shares

7023 Preference C shares

7024 Preference D shares

7030 New preference shares issued

7031 New preference A shares issued

7032 New preference B shares issued

7033 New preference C shares issued

7034 New preference D shares issued

7100 Balance b/fwd (Share premium account)

7110 Arising on issued shares (Share premium account)

7120 Expenses on issued shares (Share premium account)

5720-7310

5720 Other taxes and social security (Long term liabilities - creditors > 1 year)

7200 Balance b/fwd (Revaluation reserve)

7210 Surplus on revaluation (Revaluation reserve)

7220 Deficit on revaluation (Revaluation reserve)

7230 Transfer to profit and loss (Revaluation reserve)

7240 Net investment property revaluation reserve

7300 Balance b/fwd (Capital redemption reserve)

7310 Transfer from profit and loss account

Capital redemption reserve



8000 Balance b/fwd (Profit and loss account)

8010 Final dividends paid

8011 Interim dividend paid

8020 Transfer to capital redemption reserves

8021 Transfer from revaluation reserve

8030 Prior year adjustment (Profit and loss account)

Profit and loss account

9999 Suspense account

Suspense and misposting

8000-9999

accounts production - taxcalc · accounts production chart of accounts – limited company opn sans...

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