The picture frame could be 7803, premises expenses.
The gift for a member of staff I am not at all sure about. By random Googling, I found this page: http://forum.makingithappen.co.uk/viewtopic.php?f=1&t=745
It says there, speaking of a retirement gift,
"Where it goes, depends on how management wants to view the gift.
Is is a cost of employing someone and these gifts are common, in which case it is like health insurance?
Is is a gift to a disabled member of staff to help them through hard times, in which case it is charity?
Is it a gift as some sort of sales reward, in which cast it could be cost of sales?"
thank you so much for that reply. i posted the frame on misc expenses. the gift is just a birhtday gift, bunch of flowers and card. will probably have to send it to misc again.