Our Sage was set up years ago under a previous finance manager.  Over the years nominals have been slotted in and budgets rearranged that now we have split ranges of nominal codes that ought to be reported together.

As it is neigh impossible to renumber a nominal could it be possible to modify the CoA so that under each area you can define secondary (Sub) areas which on the BS or P&L are totalled into the area, thus allowing split-ranges.  For example, under Profit & Loss:

Possibly an option to either just display the total (as above) or to expand the areas so that all detail is given, eg:

(Only ours are much worse than that simple example.)