Terms of Service

Last updated: 30 March 2026

1. Agreement

By using luca ("the Service"), you agree to these terms. If you do not agree, do not use the Service.

2. The Service

luca provides a receipt management platform that enables:

  • Clients (farmers, tradespeople, small businesses) to photograph and upload receipts
  • Accountants to review, categorise, and export receipt data
  • Automated data extraction from receipt images
  • VAT return preparation and bank reconciliation tools

3. Accounts

Accountants must register an account to use the Service. You are responsible for maintaining the confidentiality of your login credentials and for all activity under your account.

Receipt capturers (clients) do not create accounts. They access the Service via unique codes provided by their accountant.

4. Your data

You retain ownership of all data you upload to luca, including receipt images, financial data, and bank statements. We do not claim any intellectual property rights over your content.

You grant us a limited licence to process your data solely for the purpose of providing the Service (including sending receipt images to our AI provider for data extraction).

5. AI extraction accuracy

luca uses AI to extract data from receipt images. While we strive for accuracy, AI extraction is not perfect and may contain errors. Accountants are responsible for reviewing and correcting extracted data before using it for any financial, tax, or regulatory purpose.

luca is a data extraction and management tool, not a substitute for professional accounting judgement.

6. Acceptable use

You agree not to:

  • Use the Service for any unlawful purpose
  • Upload content that infringes third-party rights
  • Attempt to access other users' data
  • Interfere with the Service's operation
  • Use automated tools to scrape or extract data from the Service

7. Service availability

We aim to keep luca available at all times but do not guarantee uninterrupted access. We may perform maintenance, updates, or changes to the Service with reasonable notice where possible.

8. Limitation of liability

To the maximum extent permitted by law, luca shall not be liable for any indirect, incidental, or consequential damages arising from your use of the Service, including but not limited to lost profits, data loss, or tax penalties resulting from inaccurate data extraction.

9. Termination

Either party may terminate this agreement at any time. Upon termination, we will make your data available for export for 30 days, after which it will be deleted.

10. Changes to these terms

We may update these terms from time to time. We will notify registered users of material changes via email. Continued use of the Service after changes constitutes acceptance.

11. Governing law

These terms are governed by the laws of the United Kingdom. Disputes shall be subject to the exclusive jurisdiction of the courts of Northern Ireland.

12. Contact

Questions about these terms? Contact us at hello@luca.mobi.