UK SIC 2007 code in Section C: Manufacturing

10860 Manufacture of homogenized food preparations and dietetic food

SIC 10860 is the UK code for manufacture of homogenized food preparations and dietetic food, part of the class "manufacture of homogenised food preparations and dietetic food". Companies House accepts it when you register a company or file a confirmation statement.

Code: 10860 (UK SIC 2007, Companies House list)
Section: Section C: Manufacturing
Division: 10 Manufacture of food products
SIC 2026: 10.61 Manufacture of grain mill products (1:6); 10.62 Manufacture of starches and starch products (1:6); 10.71 Manufacture of bread; manufacture of fresh pastry goods and cakes (1:6); 10.72 Manufacture of rusks, biscuits, preserved pastries and cakes (1:6); 10.73 Manufacture of farinaceous products (1:6); 10.86 Manufacture of homogenised food preparations and dietetic food (1:6)
Closest US NAICS: 311111, 311119

Activities ONS lists under 10860

The ONS index assigns these 22 activities to this code. If one describes your company, this is the code to use.

Baby foods (manufacture)
Baby foods (milk based) (manufacture)
Diabetic food (manufacture)
Dietary foods for special medical purposes (manufacture)
Dietetic food (excluding milk based) (manufacture)
Dietetic food with a milk base (manufacture)
Enteral nutrition preparation
Follow-up milk (manufacture)
Follow-up milk for infants (manufacture)
Food for particular nutritional uses (manufacture)
Foods for persons suffering from carbohydrate metabolism disorders (manufacture)
Foods to meet the expenditure of intense muscular effort, especially for sportsmen (manufacture)
Gluten-free foods (manufacture)
Homogenised food preparations (manufacture)
Infant food (milk based) (manufacture)
Infant food (other than milk based) (manufacture)
Infant formulae (manufacture)
Low energy and energy-reduced foods (manufacture)
Low sodium foods (manufacture)
Low-sodium or sodium-free dietary salts (manufacture)
Milk based baby food (manufacture)
Specialist processing of gluten free flour and the like

Source: ONS UK SIC 2007 alphabetical index.

What changes in SIC 2026

ONS published UK SIC 2026 in 2026. Its correspondence table maps this code's class (10.86) to:

SIC 2026 code	Heading	Link type
10.61	Manufacture of grain mill products	1:6
10.62	Manufacture of starches and starch products	1:6
10.71	Manufacture of bread; manufacture of fresh pastry goods and cakes	1:6
10.72	Manufacture of rusks, biscuits, preserved pastries and cakes	1:6
10.73	Manufacture of farinaceous products	1:6
10.86	Manufacture of homogenised food preparations and dietetic food	1:6

"1:1" means the class carries over unchanged in scope; other link types mean it was split or merged. Companies House still uses SIC 2007, so keep filing with 10860 until it announces a switch.

Source: ONS correspondence table, SIC 2007 to SIC 2026.

Closest US NAICS codes

Matched through the shared international class (ISIC Rev. 4). Treat these as a starting point and read the definition before using one.

Similar codes to compare

Data last changed November 14, 2026. Source: Companies House condensed SIC list. How this page is built.