UK SIC 2007 · 27400
Manufacture of electric lighting equipment (SIC code 27400)
Manufacture of electric lighting equipment is UK SIC code 27400. It sits in division 27 (Manufacture of electrical equipment) of the SIC 2007 list. On the August 2026 Companies House register, 1,147 active UK companies list 27400 among their SIC codes. 987 of them list it first. That makes it the second most used code in its division.
Division 27: Manufacture of electrical equipment
Companies in division 27 make electrical hardware. That means lighting, wiring devices, batteries, cables, motors, switchgear and household appliances. The most used code on the UK register is 27900, manufacture of other electrical equipment. It is the leftover category. It holds control panel builders, LED lighting specialists, and makers of chargers, transformers and niche electronic assemblies. Panel builders are especially common here. Assembling switchgear and control systems for industry does not fit anywhere else nearly as well.
Related SIC codes
27120, Manufacture of electricity distribution and control apparatus27110, Manufacture of electric motors, generators and transformers27510, Manufacture of electric domestic appliances27320, Manufacture of other electronic and electric wires and cables27900, Manufacture of other electrical equipmentWho prospects SIC 27400 companies
Accountants come here for research and development tax relief work. Product development is normal in this trade, and many smaller firms still underclaim. Component distributors, contract electronics manufacturers and compliance houses handling UKCA and CE marking follow behind. So do technical recruiters. Growth signals show which firms are scaling production. When they scale, they buy testing, certification and quality systems all at once. A new incorporation may be a hardware start-up. It may also be an experienced engineer turning a design into a product. Either way, early talk about funding and prototyping lands well.
Lead generation for accountants & bookkeepers →How to read SIC 27400
SIC 27400 is a five-digit code, and the digits are not arbitrary. The first two, 27, are the division, manufacture of electrical equipment. Add the third and you have group 274; the fourth narrows it to a class, and the fifth to the subclass, which is the level Companies House actually asks a company to pick. The whole division sits under section C, manufacturing, the broadest tier there is. Reading a code left to right therefore goes from a whole sector down to one activity.
More on how SIC 27400 is built
A company chooses its own codes when it incorporates and can change them on any confirmation statement. It may list up to four, and Companies House does not check whether they are right. That is why 27400 is worth reading as a claim the company made about itself rather than as a verified fact, and why the first-position and any-position counts above differ.
Measured on the August 2026 register, the busiest registered-office post towns for 27400 are London (171), Beckenham (29), Manchester (19), Birmingham (18) and Leeds (18). Those are registered-office locations, which is where the paperwork sits rather than necessarily where the work happens, so treat them as where to start looking rather than as a service area.
Using SIC 27400 as a filter
1,147 companies is 0.02 per cent of the 5,190,464 active companies on the UK register, and ranks 27400 second most used of the 6 codes we track in division 27. That is the pool before any filter. Whether it is a big market for you depends on what you sell, but it is the number every other filter on this page cuts down from.
More on filtering by SIC 27400
Almost everybody who uses 27400 means it: 987 of 1,147 companies put it first, leaving only 160 carrying it as a secondary code. That makes it an unusually clean filter. You can match on the code alone and trust that the companies you get really are in this line of work.
These companies are spread out. London is the largest single cluster at 15 per cent and the top five post towns together hold only 22 per cent, so the remaining 78 per cent sits across the rest of the country. A regional filter narrows this list without gutting it, which makes it a reasonable code to work territory by territory.
In practice the code on its own is rarely the whole filter. Pair 27400 with an incorporation date to catch companies in their first months, when they are still choosing suppliers, or with a filing deadline to reach them while the year end is on their mind. A worked example for this code: 27400, registered office in London, incorporated in the last ninety days, which turns a 1,147 company pool into a list you can write to in an afternoon. Add the poor-website filter if what you sell is a website, or a recent change of officer if you sell to whoever just took the job. Every company you pull carries the Companies House record, the director's name, a verified website and a verified email, and the ones we cannot complete are not charged.
Where SIC 27400 clusters in the UK
ACTIVE COMPANIES BY REGISTERED-OFFICE POST TOWN · COMPANIES HOUSE REGISTER, AUGUST 2026
SIC 27400 companies, as leads
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About SIC 27400
How many UK companies use SIC code 27400?
1,147 active UK companies list 27400 (Manufacture of electric lighting equipment) among their registered SIC codes. Each company may register up to four. Of those, 987 put it first. The figures come from the August 2026 Companies House register snapshot, and count active companies only.
Which SIC code fits a control panel or switchgear assembly business?
Most panel builders use 27900. An assembled control panel counts as electrical equipment, and the narrower codes for motors and components rarely match assembly work. Some builders also list an electrical installation code from division 43, because they commission panels on site. Both approaches are common and fine. You select SIC codes yourself and Companies House applies no test of accuracy.
Can changing our SIC code affect R&D tax relief claims?
No. HMRC judges research and development claims on the work you actually did, not the code on the public record. The code does appear on claim forms, and a wildly wrong one can invite questions. Keeping it accurate is sensible housekeeping. Changing it is easy. State the new codes on your next confirmation statement and the public record updates. No approval is needed.
Find UK SIC 27400 companies
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