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The Multi-trade profit and loss account template produces a supplementary breakdown of the profit and loss account by analytical dimension, for example by trade, branch, department or cost centre. It is intended for companies that record more than one activity through a single set of accounts.

Table of contents 

Which versions of the template are available?

The template comes in two mirrored versions:

  • [FRS102] Multi-trade profit and loss account, in the FRS 102 / FRS 102 Section 1A workflow.
  • [Unincorporated] Multi-trade profit and loss account, in the sole trader / partnership Accounts workflow.

Does this template feed the statutory accounts or the iXBRL tagging?

No. Neither UK GAAP nor the Companies Act 2006 requires a segmental or multi-trade analysis for unlisted entities, so this template is supplementary information rather than a statutory disclosure. It carries no iXBRL tagging and does not feed the tagged, filed accounts.

When should I use this template?

Use it where a client trades under more than one distinct activity or location and you (or the client) want a P&L split out by that dimension, alongside the single combined P&L already produced by the main profit and loss template or note.

Typical uses are a sole trader or partnership running two trades, or a company reporting a combined P&L that also wants an internal or client-facing breakdown by branch, division or trade.

It is not needed where the client has only one trade or dimension. The standard profit and loss template already covers that, and the multi-trade template will simply tell you there is nothing to show.

Before you start

The template reads its breakdowns from the company's analytical accounting setup, so before using it:

  • The company must be set up with Analytical accounting dimensions (Company settings), with at least one analytical type populated with at least one dimension (for example Type 1: "Trade" → dimensions "Trade A" / "Trade B").
  • The trial balance postings that belong to each trade or dimension must be tagged with the corresponding analytical code. The template only picks up account balances that carry an analytical code, filtered to each dimension in turn.
  • If no analytical dimensions exist at all, the template shows an infotext, "There must be at least one dimension present for template to be used", instead of any tables.

Step 1: Add a row for each breakdown you want

The template opens with a setup table. Click to add a row for each P&L breakdown you want to produce, then complete the columns:

  • Dimension (type): only shown as a dropdown if the company has more than one analytical type populated. If only one analytical type exists, it is selected automatically and this column is hidden.
  • Category (required): a dropdown of the individual dimensions within the selected type, for example the specific trade or branch. Once a dimension has been used in one row it is removed from the dropdown for the next, so you cannot produce the same breakdown twice.
  • Name: an optional free-text table title. If left blank it defaults to the dimension's name. Use it to give the resulting P&L a more presentable heading, for example "Retail division" rather than the raw dimension code.

Each row you complete generates its own full profit and loss table, each starting on a new page.

Step 2: Review each dimension's profit and loss table

Only categories with a non-zero current-year or prior-year balance for that dimension are shown; empty categories are hidden automatically. Within a category, one row appears per account that has an analytically-coded balance. On each table you can:

  • Use the account selector on each row to change which account or accounts feed that row (it defaults to the account or accounts picked up automatically for the dimension), or add extra rows and pick specific accounts for them. Accounts assigned to a manual row are removed from the automatically-picked total, so nothing is double-counted.
  • Overtype the description for any row (it defaults to the account name).
  • Enter a manual current-year or prior-year value on any row where no account is selected. This is useful for a purely presentational split with no direct account mapping.

Reconciliation and the unreconciled indicator

The final profit line is automatically reconciled to the trial balance: the template compares its calculated total to the sum of every account tagged with that dimension across all the categories it uses. If the two do not agree, an unreconciled indicator appears on that total, showing the amount per trial balance, the amount per template, and the difference, for both the current and prior year where applicable.

This usually means an account is tagged with the dimension's analytical code but is not captured by any of the template's mapped categories, or that a manual value has been entered that does not match the account balance. Check the analytical coding on the accounts concerned, or the manual entries on the affected rows, to clear it.

What rolls forward next year?

The setup table rolls forward, including which dimension or category and table name each row uses, along with any manual account selections, descriptions, or manually entered values on individual category rows. The account balances themselves are recalculated each period directly from the trial balance, filtered by analytical code, so there is nothing to roll forward there.

Where the data comes from

  • Dimensions and analytical types: the company's Analytical accounting setup (Company settings).
  • Account balances: the current and prior period trial balance, filtered to each selected dimension's analytical code and mapped to the same account ranges used by the standard profit and loss account or note.

Frequently asked questions

Why can't I see this template on my file?

Ensure that you have selected an Analytical file when first creating the client file. For either version, confirm the company has at least one analytical dimension configured; without one, the template shows an infotext rather than any tables.

Why does it say "There must be at least one dimension present for template to be used"?

No analytical dimensions are set up for the company. Add at least one analytical type and dimension under Analytical accounting in Company settings, and tag the relevant trial balance postings with it.

Why is there an unreconciled indicator on the final profit line?

The total per trial balance for that dimension's tagged accounts does not match the template's calculated total. Check for accounts tagged with the dimension's analytical code that fall outside the template's mapped categories, or manual entries that do not match the underlying account balance.

Does this feed the accounts I file, or the iXBRL tagging?

No. It is a supplementary, untagged breakdown. The statutory profit and loss account, its notes, and the filed accounts are unaffected.

Can I produce more than one breakdown at once?

Yes. Add a row to the setup table for each dimension you want. Each produces its own full P&L table, and multiple tables paginate one after another.