ArcLedger
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UK · GBPFinances & assets

Tax the margin, not the whole sale.

ArcLedger is UK finance and asset tracking for businesses that need a ledger that holds up. Day-to-day books for any organisation — and the margin-scheme depth used-tech resellers need when a pallet becomes a hundred serials.

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Built for used-tech resale · ready for any UK business that needs the books and the assets together

Job-lot apportionmentOne invoice total, split across units on a recorded method.
Locked cost basisRefurb and overheads never touch the VAT purchase price.
Serial-level trailEvery device keeps its cost, state, and the sale it left on.
Books & exportsInvoices, expenses, bank sync, Excel and PDF for the accountant.

The difference

One sale, two ways to be taxed.

A laptop apportioned out of a job lot at £760 and sold at £1,180. Standard VAT hits the full sale price. The margin scheme only taxes the £420 you actually made.

Standard VATGeneric books
Sale price£1,180.00
Taxable amount£1,180.00
VAT due£196.67
Margin schemeArcLedger
Sale price£1,180.00
Taxable amount£420.00
VAT due£70.00
£126.67retained on one unit, multiplied across a pallet, and evidenced per serial if HMRC asks.

Job lots

Pallets in. Units out. Every one defensible.

Buy a mixed lot for a single price and the margin scheme still applies, but only if each unit carries its own purchase price. ArcLedger does that split at intake and keeps the working.

Rule 01

The split has to be defensible

HMRC requires a fair and reasonable allocation you can demonstrate. Pick a method (expected resale value, grade, or equal split) and the calculation is stored with the lot and exportable for six years.

Rule 02

The purchase price is locked

Repair, refurbishment and overheads cannot be added to the margin-scheme cost. ArcLedger keeps refurb spend against profitability and leaves the VAT basis exactly as invoiced.

Where a supplier charges VAT on the purchase, those goods fall outside the scheme entirely. ArcLedger flags that at intake rather than letting it through.

Capabilities

Built around the buy, refurb, sell cycle.

01

Books that match the trade

Available now

The day-to-day ledger: what you bought, what you spent on it, what you invoiced, and what the bank actually shows.

  • Invoices
  • Clients
  • Expenses
  • Receipts
  • Recurring
  • Bank sync
  • Exports
02

Margin scheme & job lots

Available now

Lot apportionment, per-unit margin, VAT on profit, and period totals that reconcile — the hard case we designed for first.

  • Lot apportionment
  • Locked cost basis
  • Per-unit margin
  • VAT on profit
  • Eligibility checks
  • Period totals
03

Assets from intake to exit

Available now

A register where each asset keeps its identity, cost basis, condition, and the sale it left on — from serialised devices to the rest of your stock.

  • Serial register
  • Cost basis
  • Condition grade
  • Sale linkage
  • Stock valuation

The cycle

Five steps, one ledger.

01Lot intakeLog the invoice total and check scheme eligibility.
02ApportionSplit the cost per unit on a recorded method.
03RefurbParts and labour, held apart from the VAT basis.
04SellInvoice the client against that unit.
05VAT returnMargins totalled, working exportable.

Access

Applications, not open signup.

Each organisation is provisioned by hand so your books stay yours. Tell us about your business and we set it up.

  1. 01 RequestCompany name, contact, and a short note on your business.
  2. 02 ApproveWe review it and create your organisation.
  3. 03 StartAccept the invite, set a password, open the books.
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ArcLedger · UK finances & assets