There is a default set of nominals created for all companies.
However there are some nominals that are dependent upon the business type you select on setup.
You can check the business type afterwards by going to Home, Settings, Accounting.
Special Nominals for Sole Trader and Partnerships only:
Neither of these will be available for Limited company.
Special Nominals for Limited Companies Only:
None of these will be available for Sole Trader or Partnership