What are sundries?
Definition of the sundries
Sundries, or sundry expenses, are costs that can’t be easily allocated to any other nominal account.
Small one-off costs may be allocated to sundries if there is no obvious other account to put them in.
It's risky to put too much into sundries, not only because a high value in this account can trigger an inspection by HMRC as they check for costs that shouldn’t have been included, but also because it’s harder for you to track separate costs if you lump too many of them together under one heading.
Example of sundries:
The cost of a bouquet of flowers for a member of staff leaving to have a baby may be allocated to sundries if there is no other suitable account, such as staff welfare.