Concise Accountancy

Accountants and Registered Auditors

SIC codes

SIC codes for electricity, gas, steam and air conditioning supply businesses

You would require to specify at least one SIC code when completing your confirmation statement for Companies House. This article focuses on Section D of the SIC codes for electricity, gas, steam and air conditioning supply businesses.

SIC stands for Standard Industrial Classification. 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 D: SIC codes for electricity, gas, steam and air conditioning supply

SIC codeDescription
35110Production of electricity
35120Transmission of electricity
35130Distribution of electricity
35140Trade of electricity
35210Manufacture of gas
35220Distribution of gaseous fuels through mains
35230Trade of gas through mains
35300Steam and air conditioning supply
Source: Companies House

Choose the correct SIC codes

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 in the business of providing steam and air conditioning supply and you are using a limited company for this business activity 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. When completing your confirmation statement form, under the Standard Industrial Classification code, the closest SIC code that represents your business activity is 35300 Steam and air conditioning supply.

SIC codes for other businesses not related to electricity, gas, steam and air conditioning supply

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

Disclose your business activities 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 was that of providing steam and air conditioning supply. 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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