Hi,
Yes. They can be accounted for under the same business or trade. BIM20000 advises that:
"broadly, ‘trade’ can be taken to refer to operations of a commercial kind by which the trader provides to customers for reward some kind of goods or services. The extension of the definition to ‘ventures in the nature of trade’ allows for the inclusion of isolated or speculative transactions, although not all such transactions will be within the definition".
BIM20000 - Meaning of trade
Thank you.