Turnover: Turnover consists of total takings or invoiced sales and receipts of the business in connection with the sale of goods and services. Figures should be given gross of indirect taxes, duties and levies (except VAT) invoiced to the customer. Interest and similar income, other operating income and extra-ordinary income should be excluded from the turnover figure as should net proceeds on sales of capital items.
Workers: This includes employees and working proprietors. An employee is anyone aged 16 years or over that your organisation directly pays from its payroll(s), in return for carrying out a full-time or part-time job or being on a training scheme. Working proprietors include all individuals and partners actively engaged in the work of the business. It excludes silent or inactive partners whose main activity is outside of the business.
Intermediate consumption (Expenses): Intermediate consumption is the cost of raw materials and other inputs that are used up in the production process. Please exclude employment costs, stock variation, all interest payments, amounts charged to capital account and capitalised building repairs, but include the following:
Energy and materials for business use:
- Energy used in the running of your business (including petrol, diesel, electricity and gas etc.)
- Water used in the running of your business
- Sewerage charges and other costs of waste disposal
- Goods and all raw materials used in the running of your business (including stationery and consumables)
Goods, energy and services bought for resale:
- Used motor vehicles and motorcycles from all sources (excluding demonstration cars but including motorhomes)
- Parts used solely in repair and servicing activities
- Energy products bought for resale without further processing (e.g. petroleum products, gas, coal)
- Other goods bought for resale without further processing (e.g. new motor vehicles, new motorcycles and accessories for them; new caravans and trailers; food, drink and other goods bought for resale)
- Services bought for resale without further processing
Services for business use. Amounts payable:
- To sub-contractors
- For hiring, leasing or renting plant (including scaffolding) machinery and vehicles
- For commercial insurance premiums
- For contracted road transport services
- For telecommunication services
- For computer and related services (including repairs and maintenance of office machinery and computers) excluding computer hardware and software
- For advertising and marketing services
- To employment agencies for agency staff
- For other services purchased (e.g. non-road transport and travel, professional services, postal services, research, rent paid, banking charges, legal costs and accounting fees, payments made to claimants)