Concise Accountancy

Accountants and Registered Auditors

SIC codes

SIC codes for Arts, entertainment and recreation businesses

You are required to specify a SIC code when completing your confirmation statement for Companies House. SIC stands for Standard Industrial Classification. This article focuses on Section R of the SIC codes for Arts, entertainment and recreation businesses. The SIC codes are divided into sections in alphabetical order, ranging from Section A to Section U.

The Office for National Statistics refers to these SIC codes as the UK SIC 2007 codes and use them to produce statistics.

Section R: SIC codes for Arts, entertainment and recreation

SIC codeDescription
90010Performing arts
90020Support activities to performing arts
90030Artistic creation
90040Operation of arts facilities
91011Library activities
91012Archives activities
91020Museums activities
91030Operation of historical sites and buildings and similar visitor attractions
91040Botanical and zoological gardens and nature reserves activities
92000Gambling and betting activities
93110Operation of sports facilities
93120Activities of sport clubs
93130Fitness facilities
93191Activities of racehorse owners
93199Other sports activities
93210Activities of amusement parks and theme parks
93290Other amusement and recreation activities n.e.c.
Source: Companies House

Choose the correct SIC codes for your business

You are required to specify at least one SIC code that closely represents your business activity when you complete your confirmation statement for Companies House.

For example, if you are running a sports club and you are using a limited company for these business activities, you would require to submit a confirmation statement to Companies House at least once every 12 months. You can submit your confirmation statement online or by post.

In your confirmation statement CS01 form, under the Standard Industrial Classification code, the SIC codes that represent your business activity is 93120 Activities of sport clubs.

SIC codes for other businesses not related to Arts, entertainment and recreation

Click here for a list of SIC codes for other business activities not listed above.

Disclose your business activity in your company accounts

You are also required to disclose your business activities in your company accounts. Usually, the disclosure is in the format of a description rather than using the SIC codes.

For example, you would write in your director’s report under Principal activities heading something like this.

“The principal activity of the company is that of operating a sports club. There has been no change in the business activity during the year or since the balance sheet date. The director is of the view that the company is well-positioned for the future.”

The director’s report is part of your company accounts.

If you require help with your company’s filings with Companies House or HM Revenue and Customs, feel free to contact our accountants. They will be more than happy to assist you.

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