@diy-accounting-uk/diya-gl 1.0.4 → 1.1.0

package/LICENSE

@@ -0,0 +1,202 @@
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package/NOTICE

@@ -0,0 +1,42 @@
+DIYA-GL
+Copyright (C) 2006-2026 DIY Accounting Limited
+
+Licensed under the Apache License, Version 2.0. See LICENSE.
+
+Source: https://github.com/diy-accounting-uk/spreadsheets.diyaccounting.co.uk
+
+Third-party material
+--------------------
+
+XBRL Global Ledger Taxonomy Framework 2015, (c) XBRL International Inc., licensed
+for derivative works with attribution (Section 1.0 of the GL Framework). The
+diya-gl field names use its semantics in a JSON and TOML surface syntax; no
+taxonomy XSD file is reproduced. Reference:
+http://www.xbrl.org/int/gl/2015-03-25/gl-framework-REC-2015-03-25.html
+
+JSZip. Copyright (c) 2009-2016 Stuart Knightley, David Duponchel, Franz Buchinger and
+Antonio Afonso. Taken under the MIT licence of its dual MIT or GPLv3 offer.
+
+smol-toml. Copyright (c) Squirrel Chat et al. BSD-3-Clause.
+
+Ajv and ajv-formats. Copyright (c) 2015-2021 Evgeny Poberezkin. MIT.
+
+HMRC-derived data. The tax rates, thresholds, form layouts and box mappings under
+dist/app/data/ are derived from HM Revenue & Customs publications. Crown copyright,
+used under the Open Government Licence v3.0:
+https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/
+
+Workbook templates are not part of this package. The package fetches them from
+https://spreadsheets.diyaccounting.co.uk when it first needs one, under the
+PolyForm Internal Use License 1.0.0 with an additional grant:
+https://github.com/diy-accounting-uk/spreadsheets.diyaccounting.co.uk/blob/main/LICENSE
+
+Runtime dependencies
+---------------------
+
+From this package's package.json:
+
+  ajv           ^8.20.0    MIT
+  ajv-formats   ^3.0.1     MIT
+  jszip         ^3.10.1    MIT (dual MIT or GPL-3.0-or-later; taken under MIT)
+  smol-toml     ^1.8.0     BSD-3-Clause

package/README.md

@@ -1,10 +1,12 @@
+<!-- SPDX-License-Identifier: Apache-2.0 -->
+<!-- Copyright (C) 2006-2026 DIY Accounting Limited -->
 # @diy-accounting-uk/diya-gl
 
-Run a UK sole trader's or company's accounts from the command line. A diya-gl book is a
+Run a UK sole trader's or company's accounts from the command line. A DIYA-GL™ book is a
 book.toml and a lines.jsonl file, usually a few kilobytes, that hold a year of transactions
 and the chart of accounts they post to. This package recalculates one, reads one out of an
 Excel workbook, writes one back into a workbook, and serves one over MCP, all through the
-same engine the [DIY Accounting spreadsheets site](https://spreadsheets.diyaccounting.co.uk)
+same engine the [DIY Accounting Spreadsheets™ site](https://spreadsheets.diyaccounting.co.uk)
 reconciles in CI.
 
 Four products: Basic Sole Trader, Taxi Driver, Self Employed, Limited Company.
@@ -18,7 +20,8 @@ npm install -g @diy-accounting-uk/diya-gl
 With Homebrew:
 
 ```
-brew install diy-accounting-uk/tap/diya-gl
+brew tap diy-accounting-uk/diya-gl
+brew install diy-accounting-uk/diya-gl/diya-gl
 ```
 
 Or run the image straight from GHCR, no install:
@@ -71,6 +74,21 @@ byte for byte or names the stamp that differs. Every published release is cut fr
 whose reconciliation checks passed; the scorecards are on the
 [reconciled releases page](https://spreadsheets.diyaccounting.co.uk/reconciliation/releases.html).
 
-## License
+## Licence
 
-AGPL-3.0-only. Copyright (C) 2026 DIY Accounting Ltd.
+This package is licensed under the Apache License 2.0. Embed it, ship it, change it. See `LICENSE`
+and `NOTICE`.
+
+The diya-gl format itself is an open specification. The two JSON Schemas are Apache-2.0 and the
+format text is CC BY 4.0, so you can implement the format in anything with attribution.
+
+The workbook templates are not part of this package. `write-workbook` and the MCP `save_workbook`
+tool fetch the template they need from
+[spreadsheets.diyaccounting.co.uk](https://spreadsheets.diyaccounting.co.uk) the first time they run,
+print the terms, and cache it for later runs. The templates are the company's own work, under the
+PolyForm Internal Use License 1.0.0 with an additional grant: use them for your own accounts, or for
+your clients' accounts if you are an accountant or a bookkeeper, and do not redistribute them.
+
+This repository does not accept contributions.
+
+Copyright (C) 2006-2026 DIY Accounting Limited.

package/bin/diya-gl-mcp.js

@@ -1,6 +1,6 @@
 #!/usr/bin/env node
-// SPDX-License-Identifier: AGPL-3.0-only
-// Copyright (C) 2026 DIY Accounting Ltd
+// SPDX-License-Identifier: Apache-2.0
+// Copyright (C) 2006-2026 DIY Accounting Limited
 //
 // diya-gl-mcp.js — the stdio MCP server, four tools over a loaded diya-gl
 // book: extract_book, report, edit_lines, save_workbook. See

package/bin/diya-gl-read-workbook.js

@@ -1,6 +1,6 @@
 #!/usr/bin/env node
-// SPDX-License-Identifier: AGPL-3.0-only
-// Copyright (C) 2026 DIY Accounting Ltd
+// SPDX-License-Identifier: Apache-2.0
+// Copyright (C) 2006-2026 DIY Accounting Limited
 //
 // diya-gl-read-workbook.js — reads an .xlsx, a package zip, or any of the
 // diya-gl formats, and extracts book.toml, lines.jsonl, report.json and

package/bin/diya-gl-recalc.js

@@ -1,6 +1,6 @@
 #!/usr/bin/env node
-// SPDX-License-Identifier: AGPL-3.0-only
-// Copyright (C) 2026 DIY Accounting Ltd
+// SPDX-License-Identifier: Apache-2.0
+// Copyright (C) 2006-2026 DIY Accounting Limited
 //
 // diya-gl-recalc.js — report.json and bookchecks.json from a diya-gl book
 // or a populated Excel package. See `diya-gl recalc --help` for usage, or

package/bin/diya-gl-write-workbook.js

@@ -1,6 +1,6 @@
 #!/usr/bin/env node
-// SPDX-License-Identifier: AGPL-3.0-only
-// Copyright (C) 2026 DIY Accounting Ltd
+// SPDX-License-Identifier: Apache-2.0
+// Copyright (C) 2006-2026 DIY Accounting Limited
 //
 // diya-gl-write-workbook.js — writes the Excel package a diya-gl book
 // composes onto its product's template, with no LibreOffice: the same

package/bin/diya-gl.js

@@ -1,11 +1,15 @@
 #!/usr/bin/env node
-// SPDX-License-Identifier: AGPL-3.0-only
-// Copyright (C) 2026 DIY Accounting Ltd
+// SPDX-License-Identifier: Apache-2.0
+// Copyright (C) 2006-2026 DIY Accounting Limited
 //
 // diya-gl.js — the dispatcher: diya-gl <recalc|read-workbook|write-workbook|mcp> [args].
 // Each subcommand is also its own bin (diya-gl-recalc, and so on), for a
 // caller that wants one command on its PATH without the others.
 
+import { readFileSync } from "fs";
+import { dirname, resolve } from "path";
+import { fileURLToPath } from "url";
+
 import { runDistBin } from "./run-dist-bin.js";
 
 const SUBCOMMANDS = {
@@ -16,9 +20,18 @@ const SUBCOMMANDS = {
 };
 
 const [subcommand, ...rest] = process.argv.slice(2);
+
+if (subcommand === "--version" || subcommand === "-v") {
+  const manifest = resolve(dirname(fileURLToPath(import.meta.url)), "..", "package.json");
+  console.log(JSON.parse(readFileSync(manifest, "utf8")).version);
+  console.log("Apache-2.0");
+  console.log("Copyright (C) 2006-2026 DIY Accounting Limited");
+  process.exit(0);
+}
+
 const target = SUBCOMMANDS[subcommand];
 if (!target) {
-  console.error(`Usage: diya-gl <${Object.keys(SUBCOMMANDS).join("|")}> [args]`);
+  console.error(`Usage: diya-gl <${Object.keys(SUBCOMMANDS).join("|")}> [args], or diya-gl --version`);
   process.exit(1);
 }
 runDistBin(target, rest);

package/bin/run-dist-bin.js

@@ -1,5 +1,5 @@
-// SPDX-License-Identifier: AGPL-3.0-only
-// Copyright (C) 2026 DIY Accounting Ltd
+// SPDX-License-Identifier: Apache-2.0
+// Copyright (C) 2006-2026 DIY Accounting Limited
 //
 // run-dist-bin.js — every wrapper below spawns the real entry point under
 // dist/ as a child process rather than importing it, so each one runs the

package/dist/app/bin/diya-gl-mcp.js

@@ -1,6 +1,6 @@
 #!/usr/bin/env node
-// SPDX-License-Identifier: AGPL-3.0-only
-// Copyright (C) 2026 DIY Accounting Ltd
+// SPDX-License-Identifier: Apache-2.0
+// Copyright (C) 2006-2026 DIY Accounting Limited
 //
 // diya-gl-mcp.js — a stdio MCP server exposing the diya-gl pipeline as
 // four tools: extract_book, report, edit_lines, save_workbook, over any of

package/dist/app/bin/export.js

@@ -1,6 +1,6 @@
 #!/usr/bin/env node
-// SPDX-License-Identifier: AGPL-3.0-only
-// Copyright (C) 2026 DIY Accounting Ltd
+// SPDX-License-Identifier: Apache-2.0
+// Copyright (C) 2006-2026 DIY Accounting Limited
 //
 // export.js — Extract diya-gl data from a populated Excel package.
 //

package/dist/app/bin/report.js

@@ -1,6 +1,6 @@
 #!/usr/bin/env node
-// SPDX-License-Identifier: AGPL-3.0-only
-// Copyright (C) 2026 DIY Accounting Ltd
+// SPDX-License-Identifier: Apache-2.0
+// Copyright (C) 2006-2026 DIY Accounting Limited
 //
 // report.js — Extract financial reports from a populated Excel package.
 //

package/dist/app/bin/write-workbook.js

@@ -1,6 +1,6 @@
 #!/usr/bin/env node
-// SPDX-License-Identifier: AGPL-3.0-only
-// Copyright (C) 2026 DIY Accounting Ltd
+// SPDX-License-Identifier: Apache-2.0
+// Copyright (C) 2006-2026 DIY Accounting Limited
 //
 // write-workbook.js — diya-gl data in, an Excel package out. The other
 // direction from export.js: this takes a book.toml + lines.jsonl (or any of

package/dist/app/data/filing/ct-computation-v1.1.toml

@@ -1,3 +1,5 @@
+# SPDX-License-Identifier: Apache-2.0
+# Copyright (C) 2006-2026 DIY Accounting Limited
 # HMRC Prescription of Computations (CT Computations Format), version 1.1, 20 November 2025.
 #
 # Sources:

package/dist/app/data/filing/ct600-v3.toml

@@ -1,3 +1,5 @@
+# SPDX-License-Identifier: Apache-2.0
+# Copyright (C) 2006-2026 DIY Accounting Limited
 # CT600 (2026) Version 3 -- full box list, HMRC form.
 #
 # Sources:

package/dist/app/data/filing/frs105-formats.toml

@@ -1,3 +1,5 @@
+# SPDX-License-Identifier: Apache-2.0
+# Copyright (C) 2006-2026 DIY Accounting Limited
 # FRS 105 micro-entity accounts formats, Companies House / Schedule 1 Section C.
 #
 # Sources:

package/dist/app/data/hmrc/SOURCE.md

@@ -1,3 +1,5 @@
+<!-- SPDX-License-Identifier: Apache-2.0 -->
+<!-- Copyright (C) 2006-2026 DIY Accounting Limited -->
 # HMRC source files
 
 ## sa103f_mapping_v3.csv

package/dist/app/data/judge-rubric.md

@@ -1,3 +1,5 @@
+<!-- SPDX-License-Identifier: Apache-2.0 -->
+<!-- Copyright (C) 2006-2026 DIY Accounting Limited -->
 # Reconciliation judge rubric
 
 ## What you are reviewing

package/dist/app/data/ltd-2020.toml

@@ -1,3 +1,5 @@
+# SPDX-License-Identifier: Apache-2.0
+# Copyright (C) 2006-2026 DIY Accounting Limited
 # UK Limited Company tax rates and thresholds for Financial Year 2020
 # (1 April 2020 - 31 March 2021)
 # Source: HMRC - https://www.gov.uk/government/publications/rates-and-allowances-corporation-tax/rates-and-allowances-corporation-tax

package/dist/app/data/ltd-2021.toml

@@ -1,3 +1,5 @@
+# SPDX-License-Identifier: Apache-2.0
+# Copyright (C) 2006-2026 DIY Accounting Limited
 # UK Limited Company tax rates and thresholds for Financial Year 2021
 # (1 April 2021 - 31 March 2022)
 # Source: HMRC - https://www.gov.uk/government/publications/rates-and-allowances-corporation-tax/rates-and-allowances-corporation-tax

package/dist/app/data/ltd-2022.toml

@@ -1,3 +1,5 @@
+# SPDX-License-Identifier: Apache-2.0
+# Copyright (C) 2006-2026 DIY Accounting Limited
 # UK Limited Company tax rates and thresholds for Financial Year 2022
 # (1 April 2022 - 31 March 2023)
 # Source: HMRC - https://www.gov.uk/government/publications/rates-and-allowances-corporation-tax/rates-and-allowances-corporation-tax

package/dist/app/data/ltd-2023.toml

@@ -1,3 +1,5 @@
+# SPDX-License-Identifier: Apache-2.0
+# Copyright (C) 2006-2026 DIY Accounting Limited
 # UK Limited Company tax rates and thresholds for Financial Year 2023
 # (1 April 2023 - 31 March 2024)
 # Source: HMRC - https://www.gov.uk/government/publications/rates-and-allowances-corporation-tax/rates-and-allowances-corporation-tax

package/dist/app/data/ltd-2024.toml

@@ -1,3 +1,5 @@
+# SPDX-License-Identifier: Apache-2.0
+# Copyright (C) 2006-2026 DIY Accounting Limited
 # UK Limited Company tax rates and thresholds for Financial Year 2024
 # (1 April 2024 - 31 March 2025)
 # Source: HMRC - https://www.gov.uk/government/publications/rates-and-allowances-corporation-tax/rates-and-allowances-corporation-tax

package/dist/app/data/ltd-2025.toml

@@ -1,3 +1,5 @@
+# SPDX-License-Identifier: Apache-2.0
+# Copyright (C) 2006-2026 DIY Accounting Limited
 # UK Limited Company tax rates and thresholds for Financial Year 2025
 # (1 April 2025 – 31 March 2026)
 # Source: HMRC — https://www.gov.uk/government/publications/rates-and-allowances-corporation-tax/rates-and-allowances-corporation-tax

package/dist/app/data/ltd-2026.toml

@@ -1,3 +1,5 @@
+# SPDX-License-Identifier: Apache-2.0
+# Copyright (C) 2006-2026 DIY Accounting Limited
 # UK Limited Company tax rates and thresholds for Financial Year 2026
 # (1 April 2026 – 31 March 2027)
 # Source: HMRC — https://www.gov.uk/government/publications/rates-and-allowances-corporation-tax/rates-and-allowances-corporation-tax

package/dist/app/data/ltd-2027.toml

@@ -1,3 +1,5 @@
+# SPDX-License-Identifier: Apache-2.0
+# Copyright (C) 2006-2026 DIY Accounting Limited
 # UK Limited Company tax rates and thresholds for Financial Year 2027
 # (1 April 2027 – 31 March 2028)
 # Source: Rates carried forward from FY2026. HMRC has not yet published FY2027 rates.

package/dist/app/data/releases.json

@@ -103,6 +103,58 @@
           "scorecard": "101279 passed, 0 warnings, 0 failed"
         }
       }
+    },
+    {
+      "tag": "diya-gl-v1.0.4",
+      "date": "2026-09-09",
+      "formatVersion": "diya-gl-books/1",
+      "engineVersion": "1.0.4+84b060175f5b",
+      "taxDataHash": "942a6388a226",
+      "reconciledCommit": "",
+      "templates": {
+        "bst": {
+          "hash": "06fdcd072930",
+          "scorecard": "810 passed, 0 warnings, 0 failed"
+        },
+        "taxi": {
+          "hash": "6c36b3785a83",
+          "scorecard": "686 passed, 0 warnings, 0 failed"
+        },
+        "se": {
+          "hash": "aaf63ff852c5",
+          "scorecard": "7679 passed, 0 warnings, 0 failed"
+        },
+        "ltd": {
+          "hash": "c3da60838497",
+          "scorecard": "101279 passed, 0 warnings, 0 failed"
+        }
+      }
+    },
+    {
+      "tag": "diya-gl-v1.0.5",
+      "date": "2026-09-09",
+      "formatVersion": "diya-gl-books/1",
+      "engineVersion": "1.0.5+29e09e8602d2",
+      "taxDataHash": "942a6388a226",
+      "reconciledCommit": "",
+      "templates": {
+        "bst": {
+          "hash": "06fdcd072930",
+          "scorecard": "810 passed, 0 warnings, 0 failed"
+        },
+        "taxi": {
+          "hash": "6c36b3785a83",
+          "scorecard": "686 passed, 0 warnings, 0 failed"
+        },
+        "se": {
+          "hash": "aaf63ff852c5",
+          "scorecard": "7679 passed, 0 warnings, 0 failed"
+        },
+        "ltd": {
+          "hash": "c3da60838497",
+          "scorecard": "101279 passed, 0 warnings, 0 failed"
+        }
+      }
     }
   ]
 }

package/dist/app/data/se-2020-2021.toml

@@ -1,3 +1,5 @@
+# SPDX-License-Identifier: Apache-2.0
+# Copyright (C) 2006-2026 DIY Accounting Limited
 # UK self-employment tax rates and thresholds for the 2020-21 tax year
 # Period: 6 April 2020 – 5 April 2021
 # Source: HMRC

package/dist/app/data/se-2021-2022.toml

@@ -1,3 +1,5 @@
+# SPDX-License-Identifier: Apache-2.0
+# Copyright (C) 2006-2026 DIY Accounting Limited
 # UK self-employment tax rates and thresholds for the 2021-22 tax year
 # Period: 6 April 2021 – 5 April 2022
 # Source: HMRC

package/dist/app/data/se-2022-2023.toml

@@ -1,3 +1,5 @@
+# SPDX-License-Identifier: Apache-2.0
+# Copyright (C) 2006-2026 DIY Accounting Limited
 # UK self-employment tax rates and thresholds for the 2022-23 tax year
 # Period: 6 April 2022 – 5 April 2023
 # Source: HMRC

package/dist/app/data/se-2023-2024.toml

@@ -1,3 +1,5 @@
+# SPDX-License-Identifier: Apache-2.0
+# Copyright (C) 2006-2026 DIY Accounting Limited
 # UK self-employment tax rates and thresholds for the 2023-24 tax year
 # Period: 6 April 2023 – 5 April 2024
 # Source: HMRC

package/dist/app/data/se-2024-2025.toml

@@ -1,3 +1,5 @@
+# SPDX-License-Identifier: Apache-2.0
+# Copyright (C) 2006-2026 DIY Accounting Limited
 # UK self-employment tax rates and thresholds for the 2024-25 tax year
 # Period: 6 April 2024 – 5 April 2025
 # Source: HMRC

package/dist/app/data/se-2025-2026.toml

@@ -1,3 +1,5 @@
+# SPDX-License-Identifier: Apache-2.0
+# Copyright (C) 2006-2026 DIY Accounting Limited
 # UK self-employment tax rates and thresholds for the 2025-26 tax year
 # Period: 6 April 2025 – 5 April 2026
 # Source: HMRC

package/dist/app/data/se-2026-2027.toml

@@ -1,3 +1,5 @@
+# SPDX-License-Identifier: Apache-2.0
+# Copyright (C) 2006-2026 DIY Accounting Limited
 # UK self-employment tax rates and thresholds for the 2026-27 tax year
 # Period: 6 April 2026 – 5 April 2027
 # Source: HMRC

package/dist/app/lib/anchors/bst.js

@@ -1,5 +1,5 @@
-// SPDX-License-Identifier: AGPL-3.0-only
-// Copyright (C) 2026 DIY Accounting Ltd
+// SPDX-License-Identifier: Apache-2.0
+// Copyright (C) 2006-2026 DIY Accounting Limited
 //
 // anchors/bst.js — the Basic Sole Trader anchor table.
 //

package/dist/app/lib/anchors/ltd.js

@@ -1,5 +1,5 @@
-// SPDX-License-Identifier: AGPL-3.0-only
-// Copyright (C) 2026 DIY Accounting Ltd
+// SPDX-License-Identifier: Apache-2.0
+// Copyright (C) 2006-2026 DIY Accounting Limited
 //
 // anchors/ltd.js -- the Limited Company anchor table and input-cell
 // predicate.