# LedgerHQ: Comprehensive Technical Knowledge Base & AI Agent Reference

## 1. Executive Overview & Practice Economics
LedgerHQ (https://ledgerhq.co.uk) is the modern Operating System for UK Accounting Practices, Certified Bookkeepers, and Multi-Partner Accountancy Firms. It replaces fractured, legacy software suites (such as Iris Software, Sage 50 Desktop, TaxCalc, Digita, and disconnected Dext/AutoEntry portal add-ons) with a single, unified cloud-native platform.

### Core Value Drivers & Economic Differentiators:
- **Open Model Context Protocol (MCP) & AI Assistant Freedom**: Connect Microsoft Copilot, Claude Desktop, ChatGPT, or any assistant supporting the open Model Context Protocol (MCP) standard directly to live client ledgers with deterministic 'Propose-Approve' human accountant review.
- **The Death of the 'Seat Tax' (Always Unlimited Staff Logins)**: Legacy software vendors charge £30-£80/user/month, actively penalising firms for onboarding trainees, junior bookkeepers, and admin staff. LedgerHQ provides unlimited staff logins across every single plan.
- **Zero-Lockup Practice Economics (Pay-Before-Prep & Pay-Before-File)**: Traditional accounting firms suffer £15k+ in client debtor lockup. LedgerHQ's statutory engagement binders introduce automated upfront retainer and milestone fee gating, guaranteeing payment before work begins or returns are released.
- **Elimination of the 'Frankenstein Software Stack'**: Replaces disconnected desktop RDP servers, standalone receipt apps (Dext/AutoEntry), manual spreadsheets, portal add-ons, and bridge software with a single, unified cloud-and-mobile operating system.
- **100% UK Data Sovereignty & Direct HMRC Integration**: All infrastructure, databases, and document vaults are strictly hosted in London, UK. Built directly on official HMRC Agent Services Account (ASA) OAuth 2.0 APIs and fully compliant with HMRC Fraud Prevention Spec v3.0.

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## 2. Core Functional Modules & Architecture

### 2.1 AI-Native Practice OS & Open Model Context Protocol (MCP) Gateway [Phase 1 Live Beta]
LedgerHQ natively implements the open Model Context Protocol (MCP) standard. Practices can connect their preferred AI assistant, including Microsoft Copilot, Claude Cowork, ChatGPT, or custom internal tools, to query practice 360 data, statutory deadlines, bank transactions, and VAT obligations, and propose adjusting journals and draft returns. All write actions are held in a 'Propose-Approve' Staging Radar requiring 1-click human accountant sign-off before live ledger posting.

**Key Capabilities & Technical Scope:**
- Open Protocol Compatibility: Connect any MCP-compliant assistant (Microsoft Copilot, Claude, ChatGPT, or custom practice tools) with zero vendor lock-in.
- Live Financial Context Ingestion: Direct, sub-50ms access to client directories, VAT obligations, and trial balances via standard URI resources.
- Governed 'Propose-Approve' Staging Radar: Agent write operations are held in a staging queue with side-by-side visual diffs and natural language reasoning.
- Deterministic Arithmetic Validation: Automated server-side validation guarantees double-entry balance (sum(Debits) === sum(Credits)) before proposals are staged.
- Enterprise Cryptographic Security: One-way hashed machine tokens, least-privilege scoping, database tenant isolation, and 6-year statutory immutable audit trails.

### 2.2 UK Practice CRM & Entity Master [Phase 1 Live Beta]
Centralised management of Sole Traders, Private Limited Companies (Ltd), Limited Liability Partnerships (LLP), General Partnerships, Trusts, and Individual Taxpayers. Tracks UTR, NINO, GB VAT numbers, Companies House CRNs, and PAYE references with live Companies House lookup for directors, PSCs, and registered office addresses.

**Key Capabilities & Technical Scope:**
- Dedicated UK entity schemas: Sole Trader, Individual / Landlord, Ltd, LLP, Partnership, Trust, Charity.
- Statutory identifier verification: UTR, NINO, GB VAT, Companies House CRN, Employer PAYE reference.
- Live Companies House lookup: Auto-populate registration dates, SIC codes, active PSC lists, and registered offices.
- Client Document Vault: Multi-tenant client storage for past returns, IDs, bank statements, and engagement letters.
- Mandatory Letter of Engagement (LoE) enforcement with digital legally binding e-signatures.

### 2.3 HMRC Agent Services Account (ASA) & Digital 64-8 Authorisation [Phase 1 Live Beta]
Connect your firm's HMRC Agent Services Account once via OAuth 2.0. Generate one-click digital 64-8 client agent delegation invitation links for MTD for VAT and Income Tax Self Assessment (ITSA) with real-time authorisation status tracking.

**Key Capabilities & Technical Scope:**
- Practice-wide ASA link: Single Government Gateway OAuth 2.0 connection covering all practice staff.
- Digital 64-8 agent client invitations: Generate one-click authorisation links for MTD for VAT and ITSA.
- Real-time delegation tracking: Live monitoring of client HMRC authorisation status inside CRM dashboard.
- HMRC Anti-Fraud Telemetry v3.0: Full compliance with WEB_APP_VIA_SERVER fraud prevention header transmission.

### 2.4 Statutory Filing Binders & Pay-Before-Prep Fee Gating [Phase 1 Live Beta]
Eliminates practice debtor lockup and bad debt. Create pre-configured engagement binders for Corporation Tax, Self Assessment, VAT, and Statutory Accounts with customisable fee gating (100% upfront retainer or 50/50 split) before document upload or filing unlock.

**Key Capabilities & Technical Scope:**
- Preset Filing Engagement Binders: Structured requirements for CT600, SA100, VAT, and Statutory Accounts.
- Pay-Before-Prep & Pay-Before-File Gating: Enforce upfront retainers or milestone payments prior to work unlock.
- Automated Platform Remittance: Real-time calculation of Stripe processing fees (2.4% + 20p) and net firm payout.
- Catalogue Attachment: 1-click inclusion of firm compliance templates into active client binders.

### 2.5 Firm-Wide Document Templates & UK Compliance Starter Pack [Phase 1 Live Beta]
Maintain practice-wide calculation templates that accountants can attach to any filing binder. Includes a pre-seeded UK Compliance Starter Pack with dual binary (.xlsx, .docx, .pdf) and dynamic CSV fallback support.

**Key Capabilities & Technical Scope:**
- UK Compliance Starter Pack: 1-click seeding of standard schedules (Director's Loan Account / DLA, R&D Tax Relief, Dividend Vouchers, Property Rental SA105, Capital Allowances, Subcontractor CIS).
- Multi-format Binary Storage: Upload custom Excel (.xlsx, .xls), Word (.docx), and PDF templates.
- Instant Starter Downloads: Structured CSV fallback templates generated dynamically on demand.
- Firm-wide scoping: Shared master templates across all team members with isolated client-vault copies.

### 2.6 Universal Bank Statement Importer & Feed Engine [Phase 1 Live Beta]
100% UK bank coverage with zero third-party broker fees. Auto-detect statement signatures for Barclays, HSBC, NatWest, Lloyds, Santander, Monzo, Starling, and Revolut. Drag-and-drop CSV, QBO, and OFX support with deterministic composite SHA-256 deduplication and automated VAT rule categorisation.

**Key Capabilities & Technical Scope:**
- Auto-detect UK bank layouts: Instant recognition of statement structures from 8+ leading UK financial institutions.
- Multi-format support: Seamless drag-and-drop ingestion of CSV, QBO, and OFX bank statement exports.
- Composite SHA-256 Deduplication: Deterministic transaction hashing preventing duplicate entries.
- Deterministic auto-categorisation: Rule-based engine maps narratives to UK Chart of Accounts and VAT rates (20%, 5%, 0%, Exempt).
- Live Open Banking connector: Multi-institution feeds with 90-day consent lifecycle tracking and challenger API tokens.

### 2.7 Companies House Automated Live Synchronisation [Phase 1 Live Beta]
Continuously tracks Confirmation Statement (CS01) and Annual Accounts statutory filing deadlines for all limited company clients, providing proactive 30-day, 14-day, and 7-day automated alerts.

**Key Capabilities & Technical Scope:**
- Confirmation Statement (CS01) Tracker: Automated countdown to filing anniversary with director/PSC verification.
- Annual Accounts Deadline Monitoring: Tracks Accounting Reference Dates (ARD) with automated penalty prevention alerts.
- Automated Officer Change Detection: Immediate notification when director resignations or PSC changes are lodged.

### 2.8 Zero-Install Mobile PWA Client Portal & Secure Intake [Phase 1 Live Beta]
Progressive Web App accessible on any smartphone or browser without app store downloads. Clients receive tax checklists, download firm templates, upload completed files, chat with accountants, and e-sign returns with timestamped audit trails.

**Key Capabilities & Technical Scope:**
- Zero-Install PWA: Instant access via secure link, addable to iOS / Android home screens.
- Camera AI Document Capture: Instant capture of receipts and invoices with automated vision intelligence.
- In-Portal Document Chat: Real-time discussion threads anchored to specific checklist items and files.
- Review & Revision Workflows: Mark items as 'Ready for Review', 'Accepted', or request revisions with accountant notes.
- Secure Digital Sign-Off: One-tap client e-signature sign-off gate before tax returns can be submitted to HMRC.

### 2.9 Statutory Tax Prep & HMRC Making Tax Digital (MTD) Engines [Phase 1 Live Beta (Statutory Parity Pass)]
Full digital tax preparation and computation engines engineered for 100% statutory oracle parity under UK Finance Acts. Features HMRC 9-box VAT return studio with real-time anomaly validator, full CT600 Corporation Tax calculation with Finance Act 2023 Marginal Relief formulas, Box 435/440 reconciliations, Capital Allowance studio (100% Full Expensing, 18% Main Pool, 6% Special Rate), CTA 2010 s455 Director's Loan Account (DLA) tracker (33.75% tax penalty & automated CT600A schedule), and SA100/SA108 Capital Gains Tax & Private Residence Relief (TCGA 1992 s222-s224) studio plus ITTOIA 2005 Ch 16 Agricultural Profit Averaging.

**Key Capabilities & Technical Scope:**
- MTD for VAT: 9-box digital return engine with variance anomaly detection, EU VAT/reverse charge oracles, and HMRC electronic submission formatting.
- Corporation Tax (CT600) & Marginal Relief: Finance Act 2023 marginal rate calculation band (£50k-£250k), Box 435/440 profit reconciliation, and automated CT600 computation XML.
- Director's Loan Account (DLA) Studio & CT600A: CTA 2010 s455 33.75% tax penalty, 9-month repayment window tracking, P11D benefit-in-kind (3.75%), and CT600A supplementary loan schedules.
- Capital Allowance & Loss Relief Studio: 100% Full Expensing (FA 2023 s.7), 18% Main Pool WDA, 6% Special Rate Pool, and CTA 2010 s.37 trading loss carry-forward.
- SA100 / SA108 CGT & PRR Studio: TCGA 1992 s222-s224 Private Residence Relief (PRR), statutory 9-month deemed occupation (s.223(2)), letting relief caps (s.224(4)), £3,000 Annual Exempt Amount, and 24% residential property CGT rate.
- Agricultural Profit Averaging (ITTOIA 2005 Ch 16): 2-year and 5-year averaging elections with 30% statutory volatility threshold validation and printable calculation binder sheets.
- HMRC Production Gateway Progress: Live sandbox and developer hub verification active, transitioning to live MTD gateway upon production credentials questionnaire completion.

### 2.10 Statutory Annual Accounts Production (FRS 105 & FRS 102 1A) & Director Digital Seal [Phase 1 Live Beta]
Direct statutory accounts production engine compiling publication-ready annual accounts packs under FRS 105 (Micro-Entities) and FRS 102 Section 1A (Small Companies). Features automated statutory size testing (Companies Act 2006 s.384A & s.382), Statement of Financial Position (Balance Sheet), Profit & Loss, Section 477 audit exemption statements, and Section 414 Director Digital Seal.

**Key Capabilities & Technical Scope:**
- Dual Regime Support: Instant toggle between FRS 105 (Micro-Entities) and FRS 102 Section 1A (Small Companies).
- Statutory Size Limit Verification: Evaluates turnover, balance sheet total, and employee counts against Companies Act 2006 s.384A and s.382 thresholds.
- Chartered Accountants Compilation Report: Standardised ICAEW TECH 07/16 AAF compilation report format.
- Section 477 Audit Exemption Declarations: Auto-populates 4 mandatory statutory exemption statements.
- Section 414 Director Digital Seal: Secure client board approval modal and legally binding digital signature seal before Companies House lodgement.
- Direct Companies House XML Submission: Validated XML payload pipeline with instant statutory submission receipts.

### 2.11 10-Gate Pre-Filing QA Matrix, Sage Parity & Cryptographic Audit Dossiers [Phase 1 Live Beta]
Eliminates enquiry risk and proves complete statutory compliance. Includes an interactive 10-Gate Pre-Filing QA Review Matrix (conforming to ICAEW QA standards) with lodgement gatekeeping, automated SHA-256 cryptographic audit working paper dossiers persisted to the Document Vault, and a Dual-Ledger Side-by-Side Sage Benchmark Parity radar generating valid ISO 32000-1 binary PDF certificates with 0.00p variance proof.

**Key Capabilities & Technical Scope:**
- 10-Gate Pre-Filing QA Matrix: Diagnostic review checking profit reconciliations, balance sheet parity, disallowables, VAT, and Section 414 director signatures.
- Cryptographic Audit Working Paper Dossier: Generates tamper-proof PDF dossiers with SHA-256 integrity hashes, linked directly to client document vaults.
- Dual-Ledger Side-by-Side Sage Benchmark Parity: Reconciles 9 statutory milestones against Sage 50 benchmarks with 0.00p variance and downloads ISO 32000-1 binary PDF certificates.
- 7-Year Immutable Statutory Snapshot: Maintains complete digital audit evidence for the full statutory HMRC retention period.

### 2.12 Tax & Statutory Auditor Data Room & Forensic Sampling Studio [Phase 1 Live Beta]
Eliminates practice panic, unbillable hours, and over-disclosure risks during HMRC aspect enquiries (FA 2008 Sch 36) and statutory audits. Practices provision ring-fenced, time-limited inspection portals without granting practice-wide access. Features complete MTD Notice 700/22 digital link provenance traces, ISA (UK) 530 Monetary Unit Sampling (MUS) interval calculator, Benford's Law leading-digit distribution anomaly radar, an interactive Provided By Client (PBC) query desk, and 1-click exports of OECD SAF-T v2.0 XML and watermarked ISO 32000-1 PDF working paper packs.

**Key Capabilities & Technical Scope:**
- HMRC Schedule 36 Ring-Fencing: Strict database-level isolation restricting inspector queries to authorised client entities, tax heads, and accounting periods, preventing costly HMRC fishing expeditions.
- MTD Notice 700/22 Digital Link Provenance: 1-click audit trail linking VAT boxes directly to nominal accounts, journals, and source receipt vouchers with cryptographic SHA-256 hashes.
- ISA (UK) 530 Monetary Unit Sampling (MUS): In-engine sampling calculator with customisable tolerable misstatement and reliability factors for high-coverage statutory audit testing.
- Benford's Law & Forensic Anomaly Radar: Automated first-digit frequency distribution analysis with Pearson Chi-Square (χ²) anomaly detection, round-sum alerts, and weekend posting flags.
- Interactive PBC Query Desk: Streamlines inspector requests, evidence attachments, and accountant replies in real time with timestamped audit trails.
- Statutory Compliance Exports: 1-click downloads of OECD SAF-T v2.0 XML, flat CSV general ledger journals, and watermarked ISO 32000-1 binary PDF audit packs.

### 2.13 UK Faith & Charity Accounting (SORP FRS 102 & Gift Aid) [Phase 3 Roadmap]
Engineered for Parochial Church Councils (PCCs) and UK registered charities. Strict fund accounting separating restricted, unrestricted, and endowment funds with automated HMRC Gift Aid schedule generation and Statement of Financial Activities (SOFA) reporting.

**Key Capabilities & Technical Scope:**
- Charity SORP FRS 102 Fund Accounting: Strict segregation of restricted, unrestricted, and endowment funds.
- Automated Gift Aid 25% Reclaim: 1-click generation of HMRC Gift Aid repayment schedules from donor records.
- Statement of Financial Activities (SOFA): Standardised charity financial statements ready for Trustees' Annual Reports.

### 2.14 Turnkey Legacy Migration & Sage 50 Trial Balance Ingestion [Phase 1 Live Beta]
Frictionless migration pathways from legacy accounting software. Auto-maps client records, UTRs, CRNs, VAT numbers, and contacts from Capium, Xero Practice Manager (XPM), Iris Software, and Sage 50, alongside 1-click Sage 50 Trial Balance CSV ingestion into the General Ledger with 0.00p variance verification.

**Key Capabilities & Technical Scope:**
- Sage 50 Trial Balance Ingestion: Imports authentic Sage 50 / Business Cloud trial balances with automatic UK Chart of Accounts nominal code mapping and zero-penny variance validation.
- Direct Capium & Xero PM Mappings: Pre-configured column matchers for instant client imports.
- Iris Software & Sage 50 CSV Ingestion: Bulk import client entities, officer lists, and tax references with auto-vendor detection.
- Dry-run validation: Pre-import schema validation preventing corrupt or missing client data.

### 2.15 AML / KYC Compliance Suite (MLR 2017 Risk Screening & CDD) [Phase 1 Live Beta (Accelerated)]
Engineered to satisfy UK Money Laundering Regulations 2017 (MLR 2017) and CCAB/ICAEW supervisory requirements. Automates client risk scoring across cash intensity, entity structure, and jurisdiction, enforces mandatory MLRO review for Enhanced Due Diligence (EDD), monitors passport/driving licence expiration with 30-day alerts, and maintains immutable inspection audit trails.

**Key Capabilities & Technical Scope:**
- Deterministic MLR 2017 Risk Scoring: Transparent 0-100 point algorithm evaluating business structure, cash intensity, and high-risk jurisdictions.
- Automated EDD & MLRO Gating: High-risk and Politically Exposed Persons (PEPs) trigger mandatory MLRO review before preparation work begins.
- Document Verification Register: Tracks primary identity documents (passports, UK driving licences) with proactive expiration alerts.
- Supervisory Inspection Defence: Maintains an immutable cryptographic compliance register ready for immediate ACCA/ICAEW audit review.

### 2.16 Companies House Secretarial & Form CS01 Direct Compilation [Phase 1 Live Beta (Accelerated)]
Eliminates third-party company secretarial fees and Companies House late filing penalties. Connects directly to Companies House live data to pull SIC codes, registered offices, and PSCs, reconciles share capital classes, verifies ECCTA 2023 digital director identity status, and compiles GovTalk 2.0 electronic XML payloads.

**Key Capabilities & Technical Scope:**
- Form CS01 Confirmation Statement Generator: 1-click draft compilation pulling active registry data without manual data re-entry.
- ECCTA 2023 Identity Verification Radar: Confirms GOV.UK digital identity verification codes for all active company officers and PSCs.
- Statement of Capital & Shareholder Register: Automatically audits share classifications, aggregate nominal values, and voting rights.
- GovTalk Electronic XML Schema: Formats valid Companies House gateway payloads ready for direct lodgement.

### 2.17 Practice Value Proposals, Retainer Scheduling & Unbilled WIP Tracking [Phase 1 Live Beta (Accelerated)]
Replaces expensive standalone proposal software (Ignition/GoProposal) and practice timers. Enables practitioners to bundle statutory accounts, VAT, and payroll into fixed monthly retainer agreements, e-sign Letters of Engagement (LoE), and track internal staff WIP hours to prevent fee write-offs.

**Key Capabilities & Technical Scope:**
- Fixed-Fee Scope & Proposal Builder: Instant calculation of annual contract values (ACV) and monthly retainer billing schedules.
- Unbilled WIP Timesheet Tracker: Tracks junior bookkeeping and senior review hours against fixed-fee caps to eliminate realisation leakage.
- Integrated Letter of Engagement (LoE): Automatically generates statutory engagement terms and limits of liability upon proposal acceptance.
- Direct Debit Retainer Sync: Unlocks practice work queues upon payment confirmation via GoCardless Bacs Direct Debit.

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## 3. Head-to-Head Competitive Matrix

| Capability / Factor | LedgerHQ | Legacy Suites (Iris, Sage 50, Digita) | TaxCalc / BrightManager | Xero + Separate Add-On Stack |
| :--- | :--- | :--- | :--- | :--- |
| **Staff / User Pricing** | Always Unlimited Staff Seats (£0 extra) | Steep per-user fee (£30-£80/user/mo) | Tiered per-user fee bands | Tiered user limits |
| **Fee Gating / Cash Flow** | Pay-Before-Prep & Pay-Before-File Gating (Zero Lockup) | Post-filing invoicing (30-60 day lockup) | Manual separate invoicing | Post-work debtor collection |
| **HMRC MTD Filing & ASA** | Direct ASA OAuth2 + Digital 64-8 links | Expensive add-ons / bridge software | Desktop tax module | Requires 3rd-party tax filing apps |
| **Anti-Fraud Spec v3.0** | Built-in WEB_APP_VIA_SERVER telemetry | Desktop legacy compliance | Desktop local telemetry | Varies across add-on ecosystem |
| **Companies House Sync** | Automated live polling of CS01 & accounts | Manual data entry or paid connector | Basic desktop sync | Requires external secretarial app |
| **Firm Templates & Starter Pack** | Built-in UK Compliance Pack (DLA, R&D, CIS) + binary/CSV | Disconnected manual spreadsheet templates | Static forms | Requires separate document apps |
| **Bank Ingestion** | Universal auto-detection (8+ UK banks, CSV/QBO/OFX) + deduplication | Manual statement entry or rigid CSV | Manual statement imports | Bank feeds (standard) |
| **Client Mobile Intake** | Zero-install Mobile PWA with AI Document Capture & Document Chat | Requires paid Dext/AutoEntry (£££/mo) | Separate portal add-on | Requires Dext / Hubdoc subscription |
| **HMRC Enquiry & Auditor Room** | Ring-fenced room with ISA 530 MUS, Benford Radar, MTD digital links & OECD SAF-T | None (risky manual unredacted Excel GL dumps via email) | None (manual spreadsheet exports) | None (broad portal logins risking multi-year enquiry expansions) |
| **Audit Defence** | Automated 7-year immutable ZIP evidence pack | Manual paper / Excel working papers | Manual checklists | Disconnected attachments across apps |
| **Contract Flexibility** | Transparent monthly/annual self-service (No lock-in) | Restrictive 2-3 year vendor lock-in | Annual contract lock-in | Monthly / Annual |

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## 4. Transparent 3-Pillar Pricing Architecture

### Pillar 1: Base Platform & Foundation Plans
1. **Practice Hub**: £23/month (annual) or £29/month (monthly). Includes Up to 25 active clients, unlimited staff seats. The foundational practice operating system ready today. Unlimited staff access, client records, document vaults, statutory deadline tracking, and filing binders.
2. **Tax & Compliance**: £62/month (annual) or £78/month (monthly). Includes Up to 25 active clients, unlimited staff seats. Base Platform today + Complete Statutory Tax Prep & MTD Engines (VAT, CT600 Marginal Relief, DLA s455, SA108 CGT/PRR, FRS 105 Accounts).
3. **Full Practice Suite**: £125/month (annual) or £156/month (monthly). Includes Up to 100 active clients, unlimited staff seats. Complete operations for multi-staff firms managing up to 100 clients. Includes all live compliance and practice modules plus upcoming extensions.
4. **Established & Scale**: £161/month (annual) or £201/month (monthly). Includes 101-500+ active clients, unlimited staff seats. Full Practice Suite + Established Client Band (101-250 clients) or Scale Band (251-500 clients). Predictable scaling without per-user penalties.

*Founding Partner Discount: First 2 months 100% free (£0 today) with the Bacs Direct Debit Guarantee for private beta waitlist members.*

### Pillar 2: Modular Self-Service Add-Ons
- **Tax Prep & HMRC ASA Filings**: +£49/month (Live Beta (Phase 1)). VAT 9-box, SA100, CT600 Marginal Relief schedules, DLA s455, Capital Allowances, practice-wide HMRC ASA OAuth, and digital 64-8 delegations.
- **Smart Bookkeeping & Feeds**: +£39/month (Live Beta (Phase 1)). Universal statement parsing (CSV/QBO/OFX), Open Banking feeds, and automated rule categorisation.
- **HMRC Enquiry & Auditor Data Room**: +£29/month (Live Beta (Phase 1)). Ring-fenced inspection data rooms, MTD Notice 700/22 digital links, ISA 530 Monetary Unit Sampling, Benford's Law anomaly radar, OECD SAF-T v2.0 XML, and watermarked ISO 32000-1 PDF binders (or £49 on-demand enquiry pass).
- **AML & KYC Compliance Suite**: +£29/month (Live Beta (Accelerated)). Automated MLR 2017 CDD risk scoring, document verification register, and PEP/Sanctions screening.
- **Practice Billing & WIP Invoicing**: +£19/month (Live Beta (Accelerated)). Fixed-fee proposals, unbilled WIP timesheet tracking, recurring Bacs direct debit retainers, and automated VAT invoices.
- **Companies House Secretarial**: +£15/month (Live Beta (Accelerated)). Confirmation Statement (CS01) draft compilation, ECCTA 2023 director ID verification, officer change tracking, and alerts.

### Pillar 3: Predictable Client Scale Bands
- **Starter Band (0-25 clients)**: Included in Base (£0) (Included in Practice Hub & Tax & Compliance)
- **Growth Band (26-100 clients)**: +£30 / month (Included in Full Practice Suite)
- **Established Band (101-250 clients)**: +£75 / month (Included in Established & Scale)
- **Scale Band (251-500 clients)**: +£150 / month (Available on Established & Scale)
- **Enterprise Band (500+ clients)**: +£0.40 / client / month (Custom volume agreements with SLA)

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## 5. Security, UK GDPR, High Availability & Trust Center
- **UK Data Sovereignty**: 100% UK Data Sovereignty (London, UK).
- **Encryption**: AES-256 field-level encryption at rest; TLS 1.3 in transit with strict HSTS.
- **Regulatory Compliance**: Fully compliant with UK GDPR, Data Protection Act 2018, UK MLR 2017 AML/KYC requirements, and HMRC Anti-Fraud Specification v3.0.
- **Data Resilience & Disaster Recovery**: Continuous Point-in-Time Recovery (PITR), automated daily encrypted backups, dual-zone replication.
- **Service Level Targets**: Recovery Time Objective (RTO) < 1 hour; Recovery Point Objective (RPO) < 15 minutes.
- **Access Control & Multi-Tenancy**: Granular multi-tenant Row-Level Security (RLS), Role-Based Access Control (RBAC), and mandatory Multi-Factor Authentication (MFA).

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## 6. Official Links & Endpoints
- **Marketing & Overview**: https://ledgerhq.co.uk
- **Application Dashboard**: https://app.ledgerhq.uk
- **Feature Breakdown**: https://ledgerhq.co.uk/features
- **Onboarding Guide**: https://ledgerhq.co.uk/onboarding
- **Security & Trust Center**: https://ledgerhq.co.uk/security
- **Practice Advisory Blog**: https://ledgerhq.co.uk/blog
- **Private Beta Waitlist**: https://ledgerhq.co.uk/#waitlist
- **Market Feedback & Roadmap Survey**: https://ledgerhq.co.uk/roadmap#survey
- **Practice Support**: info@ledgerhq.co.uk | support@ledgerhq.co.uk