Monitoring & Reporting 8: Ledger Codes relating Production Kitchens

As a result of a further review of the coding and in light of Production Kitchens supplying both internal and external schools please see the following revised guidance.

With the introduction of Universal Infant Free School Meals (UIFSM) a distinction has been required for income received for meals provided to external customers including schools and income from school meals. Therefore it cannot all go to ledger code 9301 Sales of meals, so for production kitchens and income for meals provided to external customers need moved to Income from Meals (Production Kitchen) 9305 CFR I08

Internal customers (Schools) should code income for Production Kitchens on 9605 Internal Production Kitchen (CFR I08)Inc, whilst expenditure should go to 7965 Internal Production Kitchen (CFR E25)Exp

 

6 comments on “Monitoring & Reporting 8: Ledger Codes relating Production Kitchens

  1. Lynne Williams says:

    Can I just confim that all costs of food and equipment should go through on 7965 if we are running a production kitchen?

    • education.finance says:

      7965 is to be only used for showing the costs of an internal school that is receiving school meals from an internal production kitchen.
      Any costs incurred at the production kitchen should be on the relevant ledger codes at listed in the CFR coding list within E25 – Catering Supplies

  2. Lynda Trout says:

    We are a DCC maintained school with a kitchen on site which is managed and run by ourselves, I presume therefore that we continue to use the code 9301 for school meal income. I am sorry but I do not understand the term Production Kitchen.

    • education.finance says:

      A Production Kitchen is a central kitchen that distributes meals to other customers.
      1) If you are providing meals to another DCC maintained school then you are a production kitchen and the income should be coded to 9605 (internal production kitchen)
      2) If you are providing meals to another non DCC school or Academy then you are a production kitchen and the income should be coded to 9305 (income from meals production kitchen)
      3) If you are only providing meals to your own school then you should continue to keep income for pupil school meals on 9301 (sale of meals)

  3. N McDermott says:

    Can I clarify – if we only sell meals internally to the pupils in our school, we stick to 9301 or are you saying this would now be 9605? Thank you!

    • education.finance says:

      9301 should still be used for school meals for pupils, vending machines or school milk provision.
      9605 is for production kitchens that get income from internal customers (eg DCC schools)

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