@diy-accounting-uk/diya-gl 1.2.63 → 1.2.64

package/dist/app/data/releases.json

@@ -1871,6 +1871,32 @@
           "scorecard": "101608 passed, 0 warnings, 0 failed"
         }
       }
+    },
+    {
+      "tag": "diya-gl-v1.2.63",
+      "date": "2026-10-28",
+      "formatVersion": "diya-gl/1",
+      "engineVersion": "1.2.63+2c4a0a8c",
+      "taxDataHash": "51bdff60e993",
+      "reconciledCommit": "54e8731a91279975e61b1a232fbb67fda89515f0",
+      "templates": {
+        "bst": {
+          "hash": "0d003e10e00c",
+          "scorecard": "812 passed, 0 warnings, 0 failed"
+        },
+        "taxi": {
+          "hash": "1ff69654d64d",
+          "scorecard": "700 passed, 0 warnings, 0 failed"
+        },
+        "se": {
+          "hash": "064605ae76ed",
+          "scorecard": "8015 passed, 0 warnings, 0 failed"
+        },
+        "ltd": {
+          "hash": "b90d8b0f54a0",
+          "scorecard": "101608 passed, 0 warnings, 0 failed"
+        }
+      }
     }
   ]
 }

package/dist/app/data/render-unrepresentable/ltd.json

@@ -2,6 +2,9 @@
   "cell/Cashaccount.xlsx!Mar!A1": "Bank account headers; bank view reads TrialBalance.",
   "cell/Cashaccount.xlsx!Mar!A2": "Bank account headers; bank view reads TrialBalance.",
   "cell/Companysecretary.xlsx!RegisterofMembers!F1": "RegisterofMembers headers; company view renders register.",
+  "cell/Companysecretary.xlsx!RegisterofMembers!F3": "RegisterofMembers nominal value column; company view renders the register.",
+  "cell/Companysecretary.xlsx!RegisterofMembers!F4": "RegisterofMembers nominal value column; company view renders the register.",
+  "cell/Companysecretary.xlsx!RegisterofMembers!F5": "RegisterofMembers nominal value column; company view renders the register.",
   "cell/Companysecretary.xlsx!RegisterofMembers!G1": "RegisterofMembers headers; company view renders register.",
   "cell/Creditcardaccount.xlsx!Mar!A1": "Bank account headers; bank view reads TrialBalance.",
   "cell/Creditcardaccount.xlsx!Mar!A2": "Bank account headers; bank view reads TrialBalance.",

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

@@ -56,6 +56,7 @@ import {
 } from "../payslips-layout.js";
 import { addMonths, endOfMonth, SHEET_BLANK } from "./shared.js";
 import { registerOfficers } from "../scenario-loader.js";
+import { registerNominalValue } from "../share-nominal.js";
 import { attributionWriter, entriesOf, entryOf, fieldEntriesOf, unionOf } from "../entry-attribution.js";
 
 const SHORT_MONTHS = ["Jan", "Feb", "Mar", "Apr", "May", "Jun", "Jul", "Aug", "Sep", "Oct", "Nov", "Dec"];
@@ -237,7 +238,8 @@ const REGISTER_MEMBER_ROWS = [3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 1
 // and the register of directors' interests one a row from row 2 as well.
 const DIRECTOR_SECRETARY_OFFICER_ROWS = [2, 3, 4, 5, 6, 7, 8];
 const DIRECTORS_INTERESTS_ROWS = [2, 3, 4, 5, 6];
-const SHARE_NOMINAL_VALUE = 1;
+// The template's own fully-paid ordinary share placeholder row.
+const PLACEHOLDER_SHARE_NOMINAL_VALUE = 1;
 const CHARGE_REGISTER_ROWS = [2, 3, 4, 5, 6];
 const HP_AGREEMENT_ROWS = [8, 10];
 const EXPENSES_FORM_MONTHS = Array.from({ length: 12 }, (_, index) => `Month ${String(index + 1).padStart(2, "0")}`);
@@ -1335,12 +1337,13 @@ function buildPayslipsCalendar(taxData, period, tabs) {
 // placeholder, which is where F1 takes the nominal value from whether or not
 // a scenario names any members.
 function buildCompanySecretary(scenario) {
-  const register = { F1: SHARE_NOMINAL_VALUE };
   const members = scenario.members || [];
+  const register = { F1: registerNominalValue(members.map((member) => member.nominal_value)) ?? PLACEHOLDER_SHARE_NOMINAL_VALUE };
   members.forEach((member, index) => {
     const row = REGISTER_MEMBER_ROWS[index];
     if (row === undefined) return;
     register[`A${row}`] = member.name;
+    register[`F${row}`] = member.nominal_value;
     register[`G${row}`] = member.shares;
   });
   // The directors' report prints the first two members a line each, so those

package/dist/app/lib/diya-gl-loader.js

@@ -37,6 +37,7 @@ import {
 import { totalBusinessMiles, calculateMileageAllowance, FIXTURE_CAR_MILEAGE_RATES } from "./tax/mileage.js";
 import { compareLines } from "./diya-gl-canonical.js";
 import { tagEntry, entryOf } from "./entry-attribution.js";
+import { memberNominalValue, registerNominalValue } from "./share-nominal.js";
 
 // The Taxi Driver masters keep their own chart of accounts (fuel at 5100,
 // fixed assets at 7000, ...), so filtering by BST_PURCHASE_CODE_MAP -- built
@@ -699,10 +700,11 @@ export function diyaGlToScenario(book, lines, product) {
   }
   if (product === "ltd" && book.members?.length > 0) {
     scenario.members = book.members.map((member) => {
-      const entry = { name: member.name, shares: member.shares };
+      const entry = { name: member.name, shares: member.shares, nominal_value: memberNominalValue(member, book) };
       if (member.acquiredDate !== undefined) entry.acquired = member.acquiredDate;
       return entry;
     });
+    registerNominalValue(scenario.members.map((member) => member.nominal_value));
   }
   // The Board Minute sheet has one meeting date and one declared figure, so
   // a book with more than one dividend voucher still reaches the sheet as

package/dist/app/lib/provenance-data.js

@@ -11,8 +11,8 @@
 // stamped by any of the three surfaces carries the same values.
 
 export const PROVENANCE_DATA = {
-  formatVersion: "diya-gl/1",
-  engineVersion: "1.2.63+2c4a0a8c",
+  formatVersion: "diya-gl/2",
+  engineVersion: "1.2.64+abe8b184",
   taxDataHash: "51bdff60e993",
   reconciledCommit: "54e8731a91279975e61b1a232fbb67fda89515f0",
   templates: {

package/dist/app/lib/provenance.js

@@ -15,6 +15,7 @@
 // reads the exact same generated values.
 
 import { PROVENANCE_DATA } from "./provenance-data.js";
+import { memberNominalValue } from "./share-nominal.js";
 
 // The same schema-name-to-product-id mapping xlsx-exporter.js's
 // productIdOf() carries, kept as a small map of its own rather than an
@@ -68,7 +69,11 @@ export function provenanceStamps(product) {
 export function stampBook(book) {
   const product = productOf(book);
   if (!product) return book;
-  return { ...book, documentInfo: { ...book.documentInfo, ...provenanceStamps(product) } };
+  const stamped = { ...book, documentInfo: { ...book.documentInfo, ...provenanceStamps(product) } };
+  // A book that predates the format states no nominal value, and the format it
+  // is stamped with requires one on every member: state the £1 it was read as.
+  if (book.members) stamped.members = book.members.map((member) => ({ ...member, nominalValue: memberNominalValue(member, book) }));
+  return stamped;
 }
 
 /**

package/dist/app/lib/scenario-extractor.js

@@ -1094,6 +1094,7 @@ export function formatScenarioToml(metadata, grouped, expected) {
       parts.push("[[members]]");
       parts.push(`name = "${escapeTomlString(member.name)}"`);
       parts.push(`shares = ${member.shares}`);
+      if (member.nominal_value !== undefined) parts.push(`nominal_value = ${member.nominal_value}`);
       if (member.acquired) parts.push(`acquired = ${member.acquired}`);
       parts.push("");
     }

package/dist/app/lib/scenario-loader.js

@@ -86,6 +86,14 @@ export function registerOfficers(scenario) {
     .map((employee) => ({ name: employee.name, role: "Director" }));
 }
 
+// A scenario file written before members carried a nominal value priced every
+// share at £1.
+const PRE_NOMINAL_VALUE_SHARE_PRICE = 1;
+
 export function loadScenario(path) {
-  return parseTOML(readFileSync(path, "utf8"));
+  const scenario = parseTOML(readFileSync(path, "utf8"));
+  for (const member of scenario.members || []) {
+    if (member.nominal_value === undefined) member.nominal_value = PRE_NOMINAL_VALUE_SHARE_PRICE;
+  }
+  return scenario;
 }

package/dist/app/lib/share-nominal.js

@@ -0,0 +1,51 @@
+// SPDX-License-Identifier: Apache-2.0
+// Copyright (C) 2006-2026 DIY Accounting Limited
+//
+// share-nominal.js — the nominal value of one share on a book's register of
+// members. A book written under diya-gl/2 or later states it on every member.
+// A book that predates that format, or carries no format marker, priced every
+// share at £1, so its members read as £1 here and nowhere else.
+
+export const NOMINAL_VALUE_FORMAT = 2;
+
+// The numeric part of a "diya-gl/2" or "diya-gl-books/1" marker, or undefined
+// where the book carries none.
+export function bookFormatNumber(book) {
+  const marker = book?.documentInfo?.["diya-gl:formatVersion"];
+  const match = typeof marker === "string" ? /\/(\d+)$/.exec(marker) : null;
+  return match ? Number(match[1]) : undefined;
+}
+
+export function statesNominalValue(book) {
+  const format = bookFormatNumber(book);
+  return format !== undefined && format >= NOMINAL_VALUE_FORMAT;
+}
+
+/**
+ * The nominal value per share for one member of the book's register.
+ * @param {Object} member - a members[] entry
+ * @param {Object} book - the parsed book, for its format marker
+ * @returns {number}
+ */
+export function memberNominalValue(member, book) {
+  if (member.nominalValue !== undefined) return member.nominalValue;
+  if (!statesNominalValue(book)) return 1;
+  throw new Error(
+    `members[] "${member.name}" has no nominalValue, and the book's format ${book.documentInfo["diya-gl:formatVersion"]} states one on every member`,
+  );
+}
+
+/**
+ * The one nominal value the register prices every holding at. The members
+ * sheet takes its nominal value from a single cell, so members that differ
+ * cannot be carried.
+ * @param {number[]} nominalValues - one resolved value per member
+ * @returns {number|undefined} undefined for an empty register
+ */
+export function registerNominalValue(nominalValues) {
+  const values = new Set(nominalValues);
+  if (values.size > 1) {
+    throw new Error(`The register of members prices shares at ${[...values].join(" and ")}; the members sheet carries one nominal value`);
+  }
+  return values.size === 1 ? [...values][0] : undefined;
+}

package/dist/app/lib/xlsx-exporter.js

@@ -2410,11 +2410,10 @@ async function registersFrom(companySecretaryZip) {
       const name = textAt(xml, `${MEMBER_COLUMNS.name}${row}`, sharedStrings);
       const shares = numberAt(xml, `${MEMBER_COLUMNS.shares}${row}`, sharedStrings);
       if (!name || !shares) continue;
-      const member = { memberID: `M${members.length + 1}`, name, shares };
-      // The register prices every holding at the same £1 nominal value
-      // (SHARE_NOMINAL_VALUE in ltd.js), a company-wide figure rather than a
-      // per-member one, so column F is not read back onto the member -- the
-      // schema's own note on this field says the same.
+      const nominalValue = numberAt(xml, `${MEMBER_COLUMNS.nominalValue}${row}`, sharedStrings);
+      if (nominalValue === undefined)
+        throw new Error(`RegisterofMembers ${MEMBER_COLUMNS.nominalValue}${row}: member "${name}" holds shares with no nominal value`);
+      const member = { memberID: `M${members.length + 1}`, name, shares, nominalValue };
       assign(member, "acquiredDate", dateAt(xml, `${MEMBER_COLUMNS.acquired}${row}`, sharedStrings));
       members.push(member);
     }

package/dist/app/products/ltd.js

@@ -183,7 +183,6 @@ export const CHARGE_REGISTER_COLUMNS = { date: "A", asset: "B", valuation: "C",
 // creditor the bank's DV payments settle.
 export const REGISTER_MEMBER_ROWS = [3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19];
 export const REGISTER_MEMBER_COLUMNS = { name: "A", acquired: "C", nominalValue: "F", shares: "G" };
-const SHARE_NOMINAL_VALUE = 1;
 export const BOARD_MINUTE_CELLS = { date: "F2", dividendDeclared: "E4" };
 
 // ── Register of directors and directors' interests (Companysecretary.xlsx) ─
@@ -603,8 +602,8 @@ export function cellWrites(scenario, targetStartYear, yearEndMonth) {
   if (hubWrites.OpenAccounts) hubWrites.OpenAccounts = inSheetOrder(hubWrites.OpenAccounts);
 
   // Companysecretary.xlsx: the charges register, the share register and the
-  // board minute. Ordinary shares are issued at their £1 nominal value,
-  // matching the template's own "Fully paid Ordinary Shares" placeholder row.
+  // board minute. Each member row carries the nominal value
+  // of a share the scenario states for it.
   const companysecretaryWrites = {};
   if (scenario.charges) {
     companysecretaryWrites["Charges&Debentures"] = {};
@@ -633,7 +632,7 @@ export function cellWrites(scenario, targetStartYear, yearEndMonth) {
       const row = REGISTER_MEMBER_ROWS[index];
       if (row === undefined) return;
       register[`${REGISTER_MEMBER_COLUMNS.name}${row}`] = member.name;
-      register[`${REGISTER_MEMBER_COLUMNS.nominalValue}${row}`] = SHARE_NOMINAL_VALUE;
+      register[`${REGISTER_MEMBER_COLUMNS.nominalValue}${row}`] = member.nominal_value;
       register[`${REGISTER_MEMBER_COLUMNS.shares}${row}`] = member.shares;
       if (member.acquired) {
         const acquired = parseDate(member.acquired);
@@ -1876,14 +1875,18 @@ export function multiFileOptions(yearEndMonth) {
         ...payslipsMonthTabReads(tabNames),
       },
       "Companysecretary.xlsx": {
-        // One member a row: A the name, G the holding. F1 is the sheet's own
+        // One member a row: A the name, F the nominal value of a share, G the holding. F1 is the sheet's own
         // nominal-value formula (=F3) and G1 its shares-issued total
         // (=SUM(G3:G19)). The directors' report prints the first two members
         // a line each.
         "RegisterofMembers": [
           "F1",
           "G1",
-          ...REGISTER_MEMBER_ROWS.flatMap((row) => [`${REGISTER_MEMBER_COLUMNS.name}${row}`, `${REGISTER_MEMBER_COLUMNS.shares}${row}`]),
+          ...REGISTER_MEMBER_ROWS.flatMap((row) => [
+            `${REGISTER_MEMBER_COLUMNS.name}${row}`,
+            `${REGISTER_MEMBER_COLUMNS.nominalValue}${row}`,
+            `${REGISTER_MEMBER_COLUMNS.shares}${row}`,
+          ]),
         ],
         // F2 is the date the board met and E4 the dividend it declared. The
         // directors' report and the trial balance both read E4 across the
@@ -3059,6 +3062,12 @@ export function checkCompliance(results, expected, taxData, calculateExpectedTax
         member.shares,
         0,
       );
+      check(
+        `Register of members: row ${row} prices ${member.name}'s shares`,
+        num(register[`${REGISTER_MEMBER_COLUMNS.nominalValue}${row}`]),
+        member.nominal_value,
+        0,
+      );
     });
   }
   if (report && expected.members) {

package/dist/web/spreadsheets.diyaccounting.co.uk/public/schema/diya-gl-book-v2.schema.json

@@ -619,7 +619,7 @@
           "nominalValue": {
             "type": "number",
             "minimum": 0,
-            "description": "Nominal value per share. The shipped register currently prices every holding at a single nominal value set for the whole company, so a per-member figure here is not yet read."
+            "description": "diya-gl: extension \u2014 Nominal value per share, in pounds. Required on every member of a book whose diya-gl:formatVersion is diya-gl/2 or later; a book that predates it, or carries no format marker, reads as 1. The members sheet carries one nominal value, so every member of a book states the same figure."
           },
           "acquiredDate": {
             "type": "string",

package/package.json

@@ -1,6 +1,6 @@
 {
   "name": "@diy-accounting-uk/diya-gl",
-  "version": "1.2.63",
+  "version": "1.2.64",
   "type": "module",
   "description": "Recalculate, read and write DIYA-GL books from the command line",
   "license": "Apache-2.0",