Compliance

Compliance is the architecture, not a feature.

Most accounting tools bolt compliance on. Absolute Ledger was designed from the database up to satisfy UK GAAP, IFRS, HMRC, and audit requirements as primary constraints.

UK GAAP & IFRS

Chart of accounts, account types, and reporting structures aligned to FRS 102, FRS 105, and IFRS. Designed alongside chartered accountants.

HMRC Making Tax Digital

Architecture is MTD-native. VAT submission, ITSA quarterly updates, PAYE RTI, and Corporation Tax workflows on the roadmap.

Immutable audit trail

Every mutation is logged with user, timestamp, and before/after snapshot. Posted journals cannot be edited or deleted at the database level.

Separation of duties

Role-based access (owner, admin, accountant, bookkeeper, viewer) plus entity-level permissions enforce maker/checker workflows.

GDPR & data residency

Encrypted at rest and in transit. UK and EU data residency options. Full data export and right-to-erasure tooling.

Built for inspection

Audit and HMRC inspection exports give complete, verifiable transaction history with cryptographic integrity.

The double-entry guarantee

Absolute Ledger enforces double-entry at the database level. A journal cannot be posted unless its base-currency debits exactly equal its credits. Once posted, journals are immutable — corrections require a contra-journal that itself becomes part of the permanent record. The trial balance, by mathematical construction, always agrees.