QB Issue Resolution:

create your chart of accounts to mimic what you show, the only caveat is that you must keep like account types together and your example does not indicate the account types

so if premises is all expense accounts, the COA would look like

Premises
>> Repairs & Maintenance $$$
>> Electricity & Water $$$
>> Council Rates $$$

and in QB when you have a parent account you never post a transaction to it, it automatically acts as a summing account

Resolution for Issue 'Is it possible for the Profit & Loss report (expenses list) to be categorised into groups ie grouping expenses for the same category together' available: Yes (Solved).
Source: Intuit Community forum.

Is it possible for the Profit & Loss report (expenses list) to be categorised into groups ie grouping expenses for the same category together: this issue or error code is a known issue in Quickbooks Online (QBO) and/or Quickbooks. Support for this issue is available either by self-service or paid support options. Experts are available to resolve your Quickbooks issue to ensure minimal downtime and continue running your business. First try to resolve the issue yourself by looking for a resolution described below. If it is a complex issue or you are unable to solve the issue, you may contact us by clicking here or by using other support options.

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