A content management system for content items stored in a store on a computing device, the content management system enabling user interaction with the content items independently of the structure of the store, the content management system comprising a computer arranged under the control of software to: create a user interface for display so as to allow a user to view and interact with the at least one content item, the user interface comprising a hierarchial structure of folders and files within those folders each file corresponding to a content item in the store; hold a set of file data relating to the folders and files and identifiers associated therewith for use in determining how the folders and files are displayed in the user interface, the structure of the interface being independent of the structure of the store; receive a first instruction from a user to associate at least one first identifier of a set of identifiers with at least one folder record and to add an entry in the set of file data to associate the at least one first identifier with the at least one folder record within the content management system in response to the received first instruction; and receive a second instruction from a user to associate at least one second identifier of the set of identifiers with at least one content item stored in the store on the computing device and to add an entry in the set of file data to associate the at least one second identifier with the file corresponding to the respective content item within the content management system in response to the received second instruction; wherein the computer is arranged under the control of software to create the user interface by assigning the file corresponding to the respective content item to the at least one folder in the user interface in dependence on a comparison between the at least one first identifier associated with the respective folder record to which the at least one folder corresponds and the at least one second identifier associated with the respective content item, so that the file appears in the user interface in a folder determined by the at least one first identifier and the at least one second identifier. create a user interface for display so as to allow a user to view and interact with the at least one content item, the user interface comprising a hierarchial structure of folders and files within those folders each file corresponding to a content item in the store; hold a set of file data relating to the folders and files and identifiers associated therewith for use in determining how the folders and files are displayed in the user interface, the structure of the interface being independent of the structure of the store; receive a first instruction from a user to associate at least one first identifier of a set of identifiers with at least one folder record and to add an entry in the set of file data to associate the at least one first identifier with the at least one folder record within the content management system in response to the received first instruction; and receive a second instruction from a user to associate at least one second identifier of the set of identifiers with at least one content item stored in the store on the computing device and to add an entry in the set of file data to associate the at least one second identifier with the file corresponding to the respective content item within the content management system in response to the received second instruction; wherein the computer is arranged under the control of software to create the user interface by assigning the file corresponding to the respective content item to the at least one folder in the user interface in dependence on a comparison between the at least one first identifier associated with the respective folder record to which the at least one folder corresponds and the at least one second identifier associated with the respective content item, so that the file appears in the user interface in a folder determined by the at least one first identifier and the at least one second identifier.