VAT requirements selling stock to private individuals

Stock, as a job lot of items, received from private individuals and purchased as a total price, then sold as individual items to private individuals at a price, when registered for voluntary VAT. Are VAT records of receipt and sale required, as no VAT value can be reclaimed?

Hi,
If the goods were given freely, then your records would not need to contain purchase invoices as there is no input tax to justify. You can see guidance here:
VAT account
Thank you.