Deleting a nominal code if it has not been used?

If you go to delete a nominal code that hasn't been used you may get the below message:
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​This account cannot be deleted as it is used by transactions, Analysis codes, in a Profiled account, as a VAT Non-Recovery account, or as a Trading Currency default.
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It is most likely that there is another analysis code(s) pointing to that nominal. If the Analysis code is no longer needed, delete that first (check both Sales and Purchase analysis codes). Then retry deleting the nominal code.
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An alternative to deleting the nominal code is to mark it as inactive, like deleting a code, this requires you to have pointed all analysis codes to another nominal.
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If you have any further issues or cannot find where the nominal code is being used, please raise a new case online and reference the title of this article giving details of the nominal code that needs deleting and what has been tried so far.