UK bookkeeping categorisation


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Please forgive this novice-level question... I'm a small business owner who has started to use bookkeeping software (FreeAgent) and looking for guidance on categorising expenses. Freeagent has a large list of categories and its most prominent one is this;

CodeDescription Tax reporting type Auto VAT rate
101Cost of Sales Purchases Standard rate
102Commission Paid Commissions Payable Standard rate
103Materials Purchases Standard rate
104Equipment Hire Material Costs Standard rate
150Subcontractor Costs Subcontractor Costs Standard rate

Particularly, I'm looking for guidance on when to categorise an expense as "Cost of Sales" vs "Materials". I have both a restaurant business and a separate landlord (letting) business. Can someone please advise what the following type of expenses would likely come under...?

For the restaurant:
  • raw ingredients
  • takeaway packaging
  • plates and cutlery
  • furniture (such as tables and chairs)
  • kitchen/bar equipment

For the landlord business:
  • factors fees
  • tradesman invoices (eg. painter, electrician)
  • furniture (such as beds and sofas)
  • purchases for diy repairs (such as silicone, screws, wood, lights, extractors)
  • purchases of equipment for the business (such as cameras, power tools, test equipment)
 
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