/* Top Accountants website (redesign preview). Shared stylesheet, mobile-first.
   Brand: navy #00246d / #134a9b, red #de1f26, sky #2b9be6. Fonts self-hosted (Inter, Poppins). */
@font-face{font-family:Inter;src:url(fonts/inter-var.woff2) format("woff2");font-weight:100 900;font-display:swap}
@font-face{font-family:Poppins;src:url(fonts/poppins-semibold.woff2) format("woff2");font-weight:600;font-display:swap}
@font-face{font-family:Poppins;src:url(fonts/poppins-bold.woff2) format("woff2");font-weight:700;font-display:swap}
:root{--navy:#00246d;--blue:#134a9b;--sky:#2b9be6;--red:#de1f26;--red-d:#bf161c;--ink:#1d2a3a;--mute:#5a6678;--line:#dfe7f2;--tint:#eef4fb;--bg:#f7f9fc;--r:14px;--sh:0 1px 2px rgba(0,36,109,.06),0 8px 24px rgba(0,36,109,.08)}
*,*::before,*::after{box-sizing:border-box}
html{scroll-behavior:smooth;-webkit-text-size-adjust:100%}
@media (prefers-reduced-motion:reduce){html{scroll-behavior:auto}*{transition:none!important}}
body{margin:0;font-family:Inter,system-ui,-apple-system,"Segoe UI",Roboto,Arial,sans-serif;color:var(--ink);font-size:16px;line-height:1.6;background:#fff;padding-bottom:72px}
h1,h2,h3,h4{font-family:Poppins,Inter,system-ui,sans-serif;color:var(--navy);line-height:1.18;margin:0;letter-spacing:-.01em}
p{margin:0}
a{color:var(--blue)}
img{max-width:100%;display:block}
.wrap{width:100%;max-width:1180px;margin:0 auto;padding:0 20px}
.sr{position:absolute!important;width:1px;height:1px;overflow:hidden;clip:rect(0 0 0 0);white-space:nowrap}
.skip{position:absolute;left:-999px;top:8px;background:#fff;padding:8px 12px;z-index:100;border-radius:6px}.skip:focus{left:8px}
:focus-visible{outline:3px solid var(--sky);outline-offset:2px}
.i{width:24px;height:24px;flex:0 0 auto}
.tick{width:18px;height:18px;flex:0 0 18px}

/* Buttons */
.btn{display:inline-flex;align-items:center;justify-content:center;gap:10px;font:600 16px/1.15 Poppins,Inter,sans-serif;text-decoration:none;border-radius:999px;padding:15px 24px;border:2px solid transparent;cursor:pointer;transition:background .15s,transform .15s,box-shadow .15s;min-height:52px;text-align:center}
.btn .i{width:20px;height:20px}
.btn-red{background:var(--red);color:#fff;box-shadow:0 6px 18px rgba(222,31,38,.25)}
.btn-red:hover{background:var(--red-d);transform:translateY(-1px)}
.btn-ghost{background:transparent;color:#fff;border-color:rgba(255,255,255,.5)}
.btn-ghost:hover{background:rgba(255,255,255,.1)}
.btn-navy{background:var(--blue);color:#fff}.btn-navy:hover{background:var(--navy)}
.btn-line{background:#fff;color:var(--navy);border-color:#c6d5ea}.btn-line:hover{border-color:var(--blue)}
.btn-sm{padding:10px 18px;min-height:44px;font-size:14.5px}
.link-arrow{display:inline-flex;align-items:center;gap:6px;font-weight:600;color:var(--blue);text-decoration:none}
.link-arrow .i{width:18px;height:18px;transition:transform .15s}
.link-arrow:hover .i{transform:translateX(3px)}

/* Announcement bar */
.ann{background:var(--navy);color:#dbe7f7;font-size:13.5px;line-height:1.35}
.ann .wrap{display:flex;gap:6px 18px;align-items:center;justify-content:center;flex-wrap:wrap;padding-top:8px;padding-bottom:8px;text-align:center}
.ann b{color:#fff;font-weight:600}
.ann a{color:#fff;font-weight:600}
.ann .dot{display:none}

/* Header */
.top{position:sticky;top:0;z-index:50;background:rgba(255,255,255,.97);backdrop-filter:saturate(1.4) blur(8px);border-bottom:1px solid var(--line)}
.top .wrap{display:flex;align-items:center;justify-content:space-between;height:64px;gap:12px}
.logo{display:block;line-height:0;flex:0 0 auto}.logo img{height:24px;width:auto}
.nav{display:none}
.top-r{display:flex;align-items:center;gap:10px}
.top-tel{display:none;align-items:center;gap:8px;font-weight:600;color:var(--navy);text-decoration:none;font-size:15px;white-space:nowrap}
.top-tel .i{width:18px;height:18px;color:var(--red)}
.top-book{display:none}
.icon-btn{display:inline-grid;place-items:center;width:44px;height:44px;border-radius:12px;border:1px solid var(--line);background:#fff;color:var(--navy);cursor:pointer;padding:0}
.icon-btn .i{width:22px;height:22px}
.icon-btn.call{background:var(--tint);border-color:var(--tint)}
.menu-btn[aria-expanded=true] .i-open,.menu-btn:not([aria-expanded=true]) .i-close{display:none}
.mnav{display:none;border-top:1px solid var(--line);background:#fff;max-height:calc(100vh - 64px);overflow:auto}
.mnav.on{display:block}
.mnav ul{list-style:none;margin:0;padding:8px 0 16px}
.mnav li a{display:block;padding:12px 4px;border-bottom:1px solid var(--line);color:var(--navy);font-weight:600;text-decoration:none;font-size:16.5px}
.mnav li li a{font-weight:500;padding-left:18px;font-size:15.5px;color:var(--ink)}
.mnav .btn{width:100%;margin-top:16px}
.mnav [aria-current=page]{color:var(--red)}

/* Hero */
.hero{position:relative;overflow:hidden;background:linear-gradient(135deg,var(--navy) 0%,#0b357f 55%,var(--blue) 100%);color:#fff}
.hero::before{content:"";position:absolute;right:-180px;top:-200px;width:620px;height:620px;border-radius:50%;background:radial-gradient(circle,rgba(43,155,230,.35),rgba(43,155,230,0) 65%)}
.hero::after{content:"";position:absolute;left:0;right:0;bottom:0;height:6px;background:linear-gradient(90deg,var(--sky) 0 70%,var(--red) 70% 100%)}
.hero .wrap{position:relative;display:grid;gap:34px;padding-top:40px;padding-bottom:52px}
.kicker{display:inline-block;font:600 12.5px/1.3 Poppins,sans-serif;letter-spacing:.16em;text-transform:uppercase;color:var(--red)}
.hero .kicker{color:#bfe0fa;background:rgba(255,255,255,.1);border:1px solid rgba(255,255,255,.18);padding:7px 12px;border-radius:999px}
.hero h1{color:#fff;font-size:clamp(32px,8.4vw,54px);font-weight:700;margin:18px 0 16px}
.hero h1 em{font-style:normal;color:#8fd0ff}
.lead{font-size:18px;color:#dbe7f7;max-width:36em}
.cta{display:flex;flex-wrap:wrap;gap:12px;margin-top:26px}
.cta .btn{flex:1 1 100%}
.hero-note{margin-top:16px;font-size:15px;color:#c7d6ec}
.hero-note a{color:#fff;font-weight:600;text-decoration:none;border-bottom:1px solid rgba(255,255,255,.4)}
.plate{background:#fff;color:var(--ink);border-radius:18px;padding:22px;box-shadow:0 24px 60px rgba(0,10,40,.35);align-self:center}
.plate h2{font-size:18px;margin-bottom:4px}
.plate>p{color:var(--mute);font-size:14.5px;margin-bottom:10px}
.plate ul{list-style:none;margin:0;padding:0}
.plate li{border-top:1px solid var(--line)}
.plate li:first-child{border-top:0}
.plate li a{display:flex;gap:12px;align-items:center;padding:12px 0;text-decoration:none;color:var(--ink);font-weight:600}
.plate li a:hover b{color:var(--blue)}
.plate li .i{color:var(--blue);width:22px;height:22px}
.plate li b{flex:1;font-weight:600;color:var(--navy)}
.plate li small{display:block;color:var(--mute);font-weight:400;font-size:13.5px;line-height:1.35}
.from{font:600 13px/1.2 Inter,sans-serif;color:var(--mute);text-align:right;white-space:nowrap}
.from strong{display:block;font:700 18px/1.15 Poppins,sans-serif;color:var(--red)}
.plate .loc{margin-top:12px;display:flex;gap:10px;align-items:flex-start;background:var(--tint);border-radius:10px;padding:12px 14px;font-size:14px;color:var(--navy)}
.plate .loc .i{width:20px;height:20px;color:var(--red);margin-top:1px}

/* Page hero (inner pages) */
.phero{position:relative;overflow:hidden;background:linear-gradient(135deg,var(--navy) 0%,#0b357f 60%,var(--blue) 100%);color:#fff}
.phero::before{content:"";position:absolute;right:-160px;top:-220px;width:520px;height:520px;border-radius:50%;background:radial-gradient(circle,rgba(43,155,230,.32),rgba(43,155,230,0) 65%)}
.phero::after{content:"";position:absolute;left:0;right:0;bottom:0;height:5px;background:linear-gradient(90deg,var(--sky) 0 70%,var(--red) 70% 100%)}
.phero .wrap{position:relative;padding-top:28px;padding-bottom:44px}
.crumbs{list-style:none;margin:0 0 18px;padding:0;display:flex;flex-wrap:wrap;gap:4px 8px;font-size:13.5px;color:#bcd0ec}
.crumbs li+li::before{content:"/";margin-right:8px;color:#7f9cc8}
.crumbs a{color:#fff;text-decoration:none}.crumbs a:hover{text-decoration:underline}
.phero h1{color:#fff;font-size:clamp(30px,7.4vw,46px);font-weight:700;margin:12px 0 14px;max-width:20em}
.phero .lead{font-size:17.5px}
.phero .cta{margin-top:22px}

/* Credentials */
.creds{background:#fff;border-bottom:1px solid var(--line)}
.creds ul{list-style:none;margin:0;padding:20px 0;display:grid;grid-template-columns:1fr 1fr;gap:12px 14px}
.creds li{display:flex;align-items:center;gap:10px;font-size:14.5px;line-height:1.25;color:var(--navy)}
.creds b{font-family:Poppins,sans-serif;font-weight:600}
.creds small{display:block;color:var(--mute);font-size:12.5px;margin-top:2px}
.creds-lbl{font:600 12px/1 Poppins,sans-serif;letter-spacing:.14em;text-transform:uppercase;color:var(--mute);padding-top:22px}

/* Sections */
section{scroll-margin-top:76px}
.sec{padding:60px 0}
.sec-alt{background:var(--bg)}
.sec-head{max-width:740px;margin-bottom:30px}
.sec-head h2{font-size:clamp(26px,6vw,38px);margin:10px 0 12px}
.sec-head p{color:var(--mute);font-size:17px}
.sec-head.c{margin-left:auto;margin-right:auto;text-align:center}
.sec-foot{margin-top:26px;display:flex;flex-wrap:wrap;gap:12px 18px;align-items:center}
.sec-foot span{color:var(--mute);font-size:15px}

/* Service cards */
.grid{display:grid;grid-template-columns:1fr;gap:14px}
.svc{position:relative;background:#fff;border:1px solid var(--line);border-radius:var(--r);padding:20px;display:grid;grid-template-columns:44px 1fr;column-gap:14px;row-gap:4px;align-items:start;transition:border-color .15s,box-shadow .15s;text-decoration:none;color:inherit}
a.svc:hover,.svc:has(a:hover){border-color:#c4d6ee;box-shadow:var(--sh)}
.svc-ic{grid-row:span 3;width:44px;height:44px;border-radius:12px;background:var(--tint);color:var(--blue);display:grid;place-items:center}
.svc-ic .i{width:24px;height:24px}
.svc h3{font-size:16.5px;font-weight:600}
.svc h3 a{color:inherit;text-decoration:none}
.svc h3 a::after{content:"";position:absolute;inset:0;border-radius:var(--r)}
.svc p{color:var(--mute);font-size:14.5px;line-height:1.5}
.svc .more{font-size:14px;font-weight:600;color:var(--blue);margin-top:4px;display:inline-flex;align-items:center;gap:4px}
.svc .more .i{width:16px;height:16px}
.svc.hl{border-color:#bcd2ef;background:linear-gradient(180deg,#f3f8ff,#fff)}
.svc.hl .svc-ic{background:var(--blue);color:#fff}

/* Service groups (services page) */
.sgroup{display:grid;gap:22px;padding:34px 0;border-top:1px solid var(--line)}
.sgroup:first-child{border-top:0;padding-top:0}
.sgroup-h h2{font-size:clamp(23px,5vw,30px);margin:8px 0 10px}
.sgroup-h p{color:var(--mute)}
.sgroup-h .link-arrow{margin-top:12px}
.sitems{display:grid;gap:14px}
.sitem{background:#fff;border:1px solid var(--line);border-radius:var(--r);padding:20px 20px 18px;scroll-margin-top:90px}
.sitem-t{display:flex;gap:12px;align-items:center;margin-bottom:8px}
.sitem-t .svc-ic{grid-row:auto;width:40px;height:40px;flex:0 0 40px}
.sitem h3{font-size:17px}
.sitem p{color:var(--mute);font-size:15px}
.sitem ul{margin:10px 0 0;padding:0;list-style:none;display:grid;gap:6px}
.sitem li{display:flex;gap:8px;align-items:flex-start;font-size:14.5px}
.sitem li .tick{width:16px;height:16px;flex-basis:16px;margin-top:3px}

/* Feature lists */
.feat{display:grid;gap:14px}
.fcard{background:#fff;border:1px solid var(--line);border-radius:var(--r);padding:20px}
.fcard h3{font-size:17px;display:flex;align-items:center;gap:10px;margin-bottom:10px}
.fcard h3 .i{color:var(--blue);width:22px;height:22px}
.fcard ul{list-style:none;margin:0;padding:0;display:grid;gap:10px}
.fcard li{font-size:14.5px;color:var(--mute);line-height:1.5}
.fcard li b{display:block;color:var(--ink);font-weight:600;font-size:15px}
.checks{list-style:none;margin:0;padding:0;display:grid;gap:10px}
.checks li{display:flex;gap:10px;align-items:flex-start}
.checks .tick{margin-top:3px}

/* Who we help */
.who{margin-top:28px;background:#fff;border:1px solid var(--line);border-radius:var(--r);padding:22px;display:grid;gap:16px}
.who h3{font-size:17px}
.who p{color:var(--mute);font-size:15px;margin-top:4px}
.chips{list-style:none;margin:0;padding:0;display:flex;flex-wrap:wrap;gap:8px}
.chips li{display:inline-flex;align-items:center;gap:8px;background:var(--tint);color:var(--navy);font-weight:500;font-size:14.5px;padding:8px 14px 8px 10px;border-radius:999px}
.chips .tick{width:16px;height:16px;flex-basis:16px}
.whogrid{list-style:none;margin:0;padding:0;display:grid;grid-template-columns:1fr;gap:10px}
.whogrid li{display:flex;gap:12px;align-items:center;background:#fff;border:1px solid var(--line);border-radius:12px;padding:14px 16px;font-weight:600;color:var(--navy)}

/* Pricing */
.pkgs{display:grid;gap:16px}
.pkg{position:relative;background:#fff;border:1px solid var(--line);border-radius:18px;padding:24px 22px;display:flex;flex-direction:column}
.pkg.feat-pkg{border:2px solid var(--blue);box-shadow:var(--sh)}
.pkg .badge{position:absolute;top:-12px;left:22px;background:var(--red);color:#fff;font:600 11.5px/1 Poppins,sans-serif;letter-spacing:.08em;text-transform:uppercase;padding:7px 10px;border-radius:999px}
.pkg h3{font-size:19px}
.pkg .for{color:var(--mute);font-size:14.5px;margin-top:4px}
.price{margin:16px 0 4px;display:flex;align-items:baseline;gap:6px;flex-wrap:wrap;color:var(--navy)}
.price small{font-size:14px;color:var(--mute);font-weight:500}
.price strong{font:700 34px/1 Poppins,sans-serif;color:var(--navy)}
.price .q{font:700 26px/1.1 Poppins,sans-serif}
.pkg ul{list-style:none;margin:14px 0 20px;padding:14px 0 0;border-top:1px solid var(--line);display:grid;gap:9px;flex:1}
.pkg li{display:flex;gap:10px;align-items:flex-start;font-size:14.5px;line-height:1.45}
.pkg li .tick{width:16px;height:16px;flex-basis:16px;margin-top:2px}
.pkg .btn{width:100%}
.pnote{margin-top:18px;color:var(--mute);font-size:14.5px;max-width:60em}
.ptable-h{font-size:22px;margin:0 0 6px}
.pgroup+.pgroup{margin-top:48px}
.pgroup-h{display:flex;flex-wrap:wrap;gap:6px 16px;align-items:baseline;justify-content:space-between;margin-bottom:22px}
.pgroup-h p{color:var(--mute)}

/* Offer card */
.offer{display:grid;gap:14px;align-items:center;background:linear-gradient(135deg,#fff6f6,#fff);border:1px solid #f4c9cb;border-radius:18px;padding:22px}
.offer .tag{display:inline-block;font:600 11.5px/1 Poppins,sans-serif;letter-spacing:.12em;text-transform:uppercase;color:#fff;background:var(--red);border-radius:999px;padding:7px 10px;margin-bottom:8px}
.offer h3,.offer h2{font-size:21px}
.offer p{color:var(--mute);margin-top:4px}

/* Steps */
.steps{list-style:none;margin:0;padding:0;display:grid;gap:16px}
.step{position:relative;background:#fff;border:1px solid var(--line);border-radius:var(--r);padding:24px 22px 22px}
.num{display:grid;place-items:center;width:44px;height:44px;border-radius:50%;background:var(--navy);color:#fff;font:700 18px/1 Poppins,sans-serif;margin-bottom:14px;box-shadow:0 0 0 6px var(--tint)}
.step:first-child .num{background:var(--red);box-shadow:0 0 0 6px #fde4e5}
.step h3{font-size:18px;margin-bottom:6px}
.step p{color:var(--mute);font-size:15px}

/* Split content */
.split{display:grid;gap:28px}
.prose{max-width:760px;font-size:16.5px}
.prose>*+*{margin-top:14px}
.prose h2{font-size:clamp(21px,4.6vw,26px);margin-top:34px}
.prose h3{font-size:18.5px;margin-top:26px}
.prose ul,.prose ol{padding-left:22px}
.prose li+li{margin-top:6px}
.prose table{width:100%;border-collapse:collapse;font-size:14.5px;display:block;overflow-x:auto}
.prose th,.prose td{border:1px solid var(--line);padding:8px 10px;text-align:left;vertical-align:top}
.prose th{background:var(--tint);color:var(--navy)}
.note{background:var(--tint);border-left:4px solid var(--blue);border-radius:10px;padding:16px 18px;font-size:15px;color:#33415a}
.note b{color:var(--navy)}
.panel{background:#fff;border:1px solid var(--line);border-radius:18px;padding:22px;box-shadow:var(--sh)}
.panel h2,.panel h3{font-size:19px;margin-bottom:8px}
.panel p{color:var(--mute);font-size:15px}
.panel .btn{width:100%;margin-top:14px}
.panel .alt{display:block;text-align:center;margin-top:12px;font-size:14.5px;color:var(--mute)}
.panel .alt a{font-weight:600;color:var(--navy)}
.side>*+*{margin-top:18px}
.mini-list{list-style:none;margin:8px 0 0;padding:0}
.mini-list li{border-top:1px solid var(--line)}
.mini-list a{display:block;padding:10px 0;color:var(--navy);text-decoration:none;font-weight:500;font-size:15px;line-height:1.4}
.mini-list a:hover{color:var(--blue);text-decoration:underline}

/* Tips */
.tabs{display:flex;flex-wrap:wrap;gap:8px;margin-bottom:22px}
.tabs a{display:inline-flex;padding:9px 16px;border-radius:999px;border:1px solid #c6d5ea;color:var(--navy);text-decoration:none;font-weight:600;font-size:14.5px;background:#fff}
.tabs a:hover{border-color:var(--blue)}
.tips{display:grid;gap:14px}
.tip{position:relative;background:#fff;border:1px solid var(--line);border-radius:var(--r);padding:20px;display:flex;flex-direction:column;gap:8px;transition:border-color .15s,box-shadow .15s}
.tip:hover{border-color:#c4d6ee;box-shadow:var(--sh)}
.tip .cat{font:600 11.5px/1 Poppins,sans-serif;letter-spacing:.12em;text-transform:uppercase;color:var(--red)}
.tip h3{font-size:17px}
.tip h3 a{color:inherit;text-decoration:none}
.tip h3 a::after{content:"";position:absolute;inset:0}
.tip p{color:var(--mute);font-size:14.5px;line-height:1.5;display:-webkit-box;-webkit-line-clamp:3;-webkit-box-orient:vertical;overflow:hidden}
.tip .more{margin-top:auto;font-size:14px;font-weight:600;color:var(--blue)}
.cat-h{font-size:22px;margin:0 0 16px;scroll-margin-top:90px}
.cat-h+.tips{margin-bottom:44px}

/* CTA band */
.band{background:linear-gradient(135deg,var(--navy),var(--blue));color:#fff;position:relative;overflow:hidden}
.band::before{content:"";position:absolute;left:-120px;bottom:-200px;width:420px;height:420px;border-radius:50%;border:60px solid rgba(255,255,255,.05)}
.band .wrap{position:relative;padding-top:52px;padding-bottom:52px;display:grid;gap:22px;align-items:center}
.band h2{color:#fff;font-size:clamp(26px,6vw,36px)}
.band p{color:#dbe7f7;font-size:17px;margin-top:10px;max-width:34em}
.band .cta{margin-top:0}

/* Contact */
.clist{list-style:none;margin:18px 0 0;padding:0;display:grid;gap:12px}
.clist li{display:flex;gap:12px;align-items:flex-start;font-size:15.5px}
.clist .i{width:22px;height:22px;color:var(--blue);margin-top:1px}
.clist a{color:var(--navy);font-weight:600;text-decoration:none}
.clist a:hover{text-decoration:underline}
.clist small{display:block;color:var(--mute);font-size:13px;text-transform:uppercase;letter-spacing:.08em;font-weight:600}
.book-frame{border-radius:18px;overflow:hidden;border:1px solid var(--line);background:#fff;box-shadow:var(--sh)}
.book-frame iframe{display:block;width:100%;height:680px;border:0}
.book-ph{border:2px dashed #9fb7d9;border-radius:18px;background:repeating-linear-gradient(135deg,#f6f9fd 0 14px,#fff 14px 28px);padding:32px 22px;text-align:center}
.book-ph .tag{display:inline-block;font:600 11.5px/1 Poppins,sans-serif;letter-spacing:.12em;text-transform:uppercase;color:#8a5a00;background:#fff3c4;border:1px solid #f1d98a;border-radius:6px;padding:6px 9px;margin-bottom:16px}
.book-ph .cal{width:60px;height:60px;border-radius:16px;margin:0 auto 14px;background:var(--blue);color:#fff;display:grid;place-items:center}
.book-ph .cal .i{width:30px;height:30px}
.book-ph h3{font-size:20px;margin-bottom:8px}
.book-ph p{color:var(--mute);max-width:28em;margin:0 auto}
.book-ph .big{margin-top:18px}
.book-ph .or{display:block;margin-top:14px;font-size:14.5px;color:var(--mute)}
.book-ph .or a{font-weight:600;color:var(--navy)}
.book-fallback{margin-top:12px;text-align:center;font-size:15px;color:var(--mute)}
.book-fallback a{font-weight:600;color:var(--navy)}

/* Form */
.card{background:#fff;border:1px solid var(--line);border-radius:18px;box-shadow:var(--sh);padding:22px}
.fgrid{display:grid;gap:16px}
.f label,.f legend{display:block;font-weight:600;font-size:14.5px;color:var(--navy);margin-bottom:6px;padding:0}
.f .opt{font-weight:400;color:var(--mute);font-size:13px}
.f input[type=text],.f input[type=email],.f input[type=tel],.f select,.f textarea{width:100%;font:inherit;font-size:16px;color:var(--ink);background:#fff;border:1.5px solid #cbd6e6;border-radius:10px;padding:12px 14px;min-height:50px;transition:border-color .15s,box-shadow .15s;appearance:none}
.f select{background-image:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='%23134a9b' stroke-width='2'%3E%3Cpath d='m6 9 6 6 6-6'/%3E%3C/svg%3E");background-repeat:no-repeat;background-position:right 12px center;background-size:18px;padding-right:40px}
.f textarea{min-height:110px;resize:vertical}
.f input:focus,.f select:focus,.f textarea:focus{outline:none;border-color:var(--sky);box-shadow:0 0 0 4px rgba(43,155,230,.18)}
.f [aria-invalid=true]{border-color:var(--red)!important;background:#fff8f8}
.err{display:none;color:var(--red-d);font-size:13.5px;margin-top:6px;font-weight:500}
.f.bad .err{display:block}
fieldset{border:0;margin:0;padding:0;min-width:0}
.chks{display:grid;grid-template-columns:1fr;gap:8px}
.f .chk{display:flex;align-items:flex-start;gap:10px;border:1.5px solid #dbe3ef;border-radius:10px;padding:11px 12px;cursor:pointer;font-size:14.5px;font-weight:500!important;color:var(--ink)!important;margin:0!important;line-height:1.35;transition:border-color .15s,background .15s}
.f .chk:hover{border-color:#b9cbe5}
.f .chk input,.consent input{width:20px;height:20px;margin:0;margin-top:-1px;flex:0 0 20px;accent-color:var(--blue)}
.f .chk:has(input:checked){border-color:var(--blue);background:#f1f6fe}
.f.bad .chks .chk{border-color:#f0b5b8}
.consent{display:flex!important;gap:12px;align-items:flex-start;font-weight:500!important;color:var(--ink)!important;font-size:15px!important;line-height:1.45;cursor:pointer}
.consent input{margin-top:2px}
.fine{font-size:13.5px;color:var(--mute);line-height:1.5}
.hp{position:absolute;left:-5000px;width:1px;height:1px;overflow:hidden}
.submit{width:100%}
.submit[disabled]{opacity:.7;cursor:progress}
.form-err{display:none;background:#fff3f3;border:1px solid #f3c2c4;color:#8f1218;border-radius:10px;padding:12px 14px;font-size:14.5px}
.form-err.on{display:block}
.thanks{text-align:center;padding:24px 8px}
.thanks .tb{width:64px;height:64px;margin:0 auto 16px;border-radius:50%;background:#e8f6ee;color:#13824a;display:grid;place-items:center}
.thanks .tb .i{width:32px;height:32px;stroke-width:2.4}
.thanks h3{font-size:24px;margin-bottom:10px}
.thanks p{color:var(--mute);max-width:30em;margin:0 auto 10px}

/* Footer */
.foot{background:var(--navy);color:#c9d6ea;font-size:14.5px}
.foot .wrap{padding-top:44px;padding-bottom:28px}
.foot-g{display:grid;gap:28px;grid-template-columns:1fr 1fr}
.foot-brand{grid-column:1/-1}
.foot img{height:24px;width:auto;filter:brightness(0) invert(1)}
.foot p{margin-top:12px;max-width:28em}
.foot h3{color:#fff;font-size:13px;letter-spacing:.12em;text-transform:uppercase;margin-bottom:12px}
.foot ul{list-style:none;margin:0;padding:0;display:grid;gap:7px}
.foot a{color:#fff;text-decoration:none}.foot a:hover{text-decoration:underline}
.foot .soc{display:flex;flex-wrap:wrap;gap:6px 14px;margin-top:14px;font-size:14px}
.foot .soc a{color:#c9d6ea;border-bottom:1px solid rgba(201,214,234,.35)}
.foot-b{margin-top:30px;padding-top:18px;border-top:1px solid rgba(255,255,255,.14);display:flex;flex-wrap:wrap;gap:8px 20px;justify-content:space-between;font-size:13px;color:#9fb2d2}
.foot-b a{color:#c9d6ea}

/* Mobile sticky CTA */
.mbar{position:fixed;left:0;right:0;bottom:0;z-index:60;display:flex;gap:10px;padding:10px 14px calc(10px + env(safe-area-inset-bottom));background:rgba(255,255,255,.97);border-top:1px solid var(--line);box-shadow:0 -6px 20px rgba(0,36,109,.08)}
.mbar .btn{flex:1;min-height:48px;padding:12px 14px;font-size:15px}
.mbar .btn-call{flex:0 0 auto;background:var(--tint);color:var(--navy);padding:12px 16px}
.shot .mbar{position:static;box-shadow:none}
.shot body,.shot{padding-bottom:0}
html.shot body{padding-bottom:0}

/* Review mode (?review=1): highlights every price/offer the owner must confirm */
.review [data-confirm]{outline:2px dashed #e0a100;outline-offset:3px;background:#fff8d6;position:relative}
.review [data-confirm]::after{content:"CONFIRM: " attr(data-confirm);position:absolute;left:0;top:100%;z-index:5;margin-top:6px;background:#3d2c00;color:#ffe9a6;font:500 11.5px/1.3 Inter,sans-serif;padding:4px 7px;border-radius:5px;white-space:normal;width:max-content;max-width:260px;text-transform:none;letter-spacing:0;text-align:left}

/* >= 600px */
@media (min-width:600px){
 .wrap{padding:0 28px}
 .cta .btn{flex:0 0 auto}
 .grid,.tips,.feat,.sitems{grid-template-columns:1fr 1fr}
 .whogrid{grid-template-columns:1fr 1fr}
 .creds ul{grid-template-columns:repeat(2,auto);justify-content:start;column-gap:40px}
 .chks{grid-template-columns:1fr 1fr}
 .two{display:grid;grid-template-columns:1fr 1fr;gap:16px}
 .card{padding:30px}
 .top-tel{display:inline-flex}
 .icon-btn.call{display:none}
 .top-book{display:inline-flex}
 .ann .dot{display:inline}
 .foot-g{grid-template-columns:repeat(3,1fr)}
 .offer{grid-template-columns:1fr auto;padding:26px 30px}
}
/* >= 900px */
@media (min-width:900px){
 body{padding-bottom:0}
 .mbar{display:none}
 .top .wrap{height:76px}
 .logo img{height:30px}
 .hero .wrap{grid-template-columns:1.2fr .95fr;gap:56px;padding-top:68px;padding-bottom:80px}
 .phero .wrap{padding-top:36px;padding-bottom:60px}
 .lead{font-size:19px}
 .creds .wrap{display:flex;align-items:center;gap:28px}
 .creds-lbl{padding:0;white-space:nowrap}
 .creds ul{flex:1;grid-template-columns:repeat(4,auto);justify-content:space-between;gap:12px 24px}
 .sec{padding:84px 0}
 .grid,.tips{grid-template-columns:repeat(3,1fr);gap:18px}
 .feat{grid-template-columns:repeat(2,1fr);gap:18px}
 .whogrid{grid-template-columns:repeat(3,1fr)}
 .who{grid-template-columns:280px 1fr;align-items:center;padding:24px 28px}
 .pkgs{grid-template-columns:repeat(3,1fr);gap:20px}
 .steps{grid-template-columns:repeat(3,1fr);gap:22px}
 .sgroup{grid-template-columns:330px 1fr;gap:40px;padding:48px 0}
 .sgroup-h{position:sticky;top:110px;align-self:start}
 .split{grid-template-columns:minmax(0,1fr) 340px;gap:56px;align-items:start}
 .split .side{position:sticky;top:110px}
 .split.wide-side{grid-template-columns:minmax(0,1fr) 400px}
 .band .wrap{grid-template-columns:1fr auto;padding-top:60px;padding-bottom:60px}
 .foot-g{grid-template-columns:1.5fr 1fr 1fr 1fr 1.15fr}
 .foot-brand{grid-column:auto}
 .book-ph{padding:52px 40px}
}
/* >= 1100px: full desktop nav */
@media (min-width:1100px){
 .menu-btn{display:none}
 .mnav{display:none!important}
 .nav{display:block}
 .nav>ul{list-style:none;margin:0;padding:0;display:flex;gap:2px}
 .nav>ul>li{position:relative}
 .nav a{display:block;padding:10px 12px;border-radius:8px;color:var(--navy);text-decoration:none;font-weight:600;font-size:15px;white-space:nowrap}
 .nav a:hover,.nav [aria-current=page]{color:var(--red)}
 .nav .sub{position:absolute;left:0;top:100%;min-width:250px;list-style:none;margin:0;padding:8px;background:#fff;border:1px solid var(--line);border-radius:12px;box-shadow:var(--sh);display:none}
 .nav li:hover>.sub,.nav li:focus-within>.sub{display:block}
 .nav .sub a{font-weight:500;color:var(--ink)}
 .nav .sub a:hover{background:var(--tint);color:var(--navy)}
 .nav .has-sub>a::after{content:"";display:inline-block;width:7px;height:7px;border-right:2px solid currentColor;border-bottom:2px solid currentColor;transform:rotate(45deg);margin:0 0 3px 8px}
}

/* Utilities & small variants */
.phero .kicker-l{color:#bfe0fa}
.phero-sm .wrap{padding-bottom:36px}
.phero-sm h1{font-size:clamp(28px,6.4vw,42px);margin-bottom:0}
.sec-art{padding-top:44px}
.sec-tight{padding:36px 0}
.whogrid .svc-ic{grid-row:auto;width:40px;height:40px;flex:0 0 40px}
.offer-blue{background:linear-gradient(135deg,#f1f6fe,#fff);border-color:#c9daf1}
.grid-auto{grid-template-columns:repeat(auto-fit,minmax(min(100%,250px),1fr))!important}
.feat3{grid-template-columns:repeat(auto-fit,minmax(min(100%,300px),1fr))!important}
.h-sm{font-size:20px;margin-bottom:14px}
.mb22{margin-bottom:22px}.mb40{margin-bottom:40px}.mb48{margin-bottom:48px}
.mt0{margin-top:0!important}.mt12{margin-top:12px}.mt26{margin-top:26px}.mt32{margin-top:32px!important}
.sub-link{font-weight:500!important}
.panel .btn+.btn{margin-top:10px}
.panel .link-arrow{display:inline-flex}
.who{margin-top:0}
.sec-alt .who{margin-top:0}

/* QA fixes (round 1) */
.pkg ul{align-content:start}
.prose{overflow-wrap:break-word;min-width:0}
.prose a{overflow-wrap:anywhere}
.ann-book{display:none}
@media (max-width:599px){.hero .kicker{font-size:11px;letter-spacing:.12em}}
@media (min-width:600px){.ann-book{display:inline}}
@media (min-width:900px){.hero h1{font-size:clamp(40px,4.4vw,52px)}}
@media (min-width:1100px){
 .whogrid{grid-template-columns:repeat(5,1fr)}
 .whogrid li{flex-direction:column;align-items:flex-start;gap:10px;padding:16px;line-height:1.3}
}
h1,h2,.lead{text-wrap:balance}
/* QA fixes (round 2) */
.top .mnav .wrap{display:block;height:auto}
.top-book{white-space:nowrap}
@media (min-width:600px) and (max-width:899px){.top-tel{display:none}.icon-btn.call{display:inline-grid}}
@media (min-width:600px) and (max-width:899px){.ann-book{display:none!important}}

/* ===== Round 3 (Oct 2026): aligned grids, equal checklist boxes, FAQ, new sections ===== */
/* Who we help chips -> aligned grid of equal cells (2 cols mobile, 3 tablet, 4 desktop) */
.chips{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));grid-auto-rows:1fr;gap:8px}
.chips li{display:flex;min-height:56px;border-radius:10px;padding:10px 12px;font-size:14px;line-height:1.3}
.whogrid{grid-auto-rows:1fr}
@media (min-width:600px){.whogrid{grid-template-columns:repeat(2,minmax(0,1fr))}}
@media (min-width:900px){.chips{grid-template-columns:repeat(3,minmax(0,1fr))}.whogrid{grid-template-columns:repeat(3,minmax(0,1fr))}.who{grid-template-columns:1fr!important}}
@media (min-width:1100px){.chips{grid-template-columns:repeat(4,minmax(0,1fr))}.whogrid{grid-template-columns:repeat(4,minmax(0,1fr))!important}.whogrid li{flex-direction:row!important;align-items:center!important;gap:12px!important}}
/* Service checklist: every option box the same size */
.chks{grid-auto-rows:1fr}
@media (min-width:600px){.chks{grid-template-columns:repeat(2,minmax(0,1fr))}}
.f .chk{align-items:center;min-height:54px;height:100%}
.f .chk input{margin-top:0}
/* FAQ */
.faq{display:grid;gap:10px;max-width:880px}
.faq details{background:#fff;border:1px solid var(--line);border-radius:12px}
.faq summary{cursor:pointer;list-style:none;display:flex;justify-content:space-between;gap:16px;align-items:center;padding:16px 18px;font:600 16px/1.35 Poppins,Inter,sans-serif;color:var(--navy)}
.faq summary::-webkit-details-marker{display:none}
.faq summary::after{content:"+";font:600 22px/1 Inter,sans-serif;color:var(--blue);flex:0 0 auto}
.faq details[open] summary::after{content:"−"}
.faq details>div{padding:0 18px 16px;color:#3e4a5c;font-size:15.5px}
/* Tax return page */
.note-deadline{display:flex;gap:12px;align-items:flex-start;background:#fff8e6;border:1px solid #f1d98a;border-radius:12px;padding:14px 16px;color:var(--ink)}
.note-deadline .i{color:var(--red);flex:0 0 22px;margin-top:1px}
.feat2{display:grid;gap:16px}
@media (min-width:900px){.feat2{grid-template-columns:1fr 1fr}}
.fcard>p{color:var(--mute);font-size:15px;margin:0 0 10px}
.deds{list-style:none;margin:0;padding:0;display:grid;grid-template-columns:repeat(2,minmax(0,1fr));grid-auto-rows:1fr;gap:8px}
@media (min-width:900px){.deds{grid-template-columns:repeat(3,minmax(0,1fr))}}
.deds a{display:flex;align-items:center;gap:9px;height:100%;min-height:52px;background:#fff;border:1px solid var(--line);border-radius:10px;padding:10px 12px;color:var(--navy);font-weight:600;font-size:14.5px;line-height:1.3;text-decoration:none}
.deds a:hover{border-color:var(--blue)}
.dates{display:grid;gap:12px}
@media (min-width:700px){.dates{grid-template-columns:repeat(2,1fr)}}
@media (min-width:1100px){.dates{grid-template-columns:repeat(4,1fr)}}
.date{background:#fff;border:1px solid var(--line);border-left:4px solid var(--blue);border-radius:12px;padding:16px 18px}
.date b{display:block;font:700 18px/1.2 Poppins,sans-serif;color:var(--navy);margin-bottom:6px}
.date span{color:var(--mute);font-size:14.5px}
.checks-sm li{font-size:14.5px}
/* Bookkeeping page */
.tstrip{list-style:none;margin:0;padding:16px 18px;display:grid;gap:10px;background:#fff;border:1px solid var(--line);border-radius:14px}
@media (min-width:700px){.tstrip{grid-template-columns:repeat(2,1fr)}}
@media (min-width:1100px){.tstrip{grid-template-columns:repeat(4,auto);justify-content:space-between}}
.tstrip li{display:flex;gap:9px;align-items:center;font-weight:600;color:var(--navy);font-size:14.5px}
.reps{display:grid;gap:12px}
@media (min-width:700px){.reps{grid-template-columns:repeat(2,1fr)}}
@media (min-width:1100px){.reps{grid-template-columns:repeat(3,1fr)}}
.rep{display:flex;gap:12px;align-items:flex-start;background:#fff;border:1px solid var(--line);border-radius:12px;padding:16px 18px}
.rep .tick{margin-top:3px}
.rep b{display:block;font:600 16px/1.3 Poppins,sans-serif;color:var(--navy);margin-bottom:3px}
.rep span{color:var(--mute);font-size:14.5px}
.logos{list-style:none;margin:0 0 22px;padding:0;display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:8px}
@media (min-width:700px){.logos{grid-template-columns:repeat(6,minmax(0,1fr))}}
.logos li{display:grid;place-items:center;min-height:46px;background:#fff;border:1px solid var(--line);border-radius:10px;font:600 14px/1.2 Poppins,sans-serif;color:var(--navy)}
/* Contact page */
.cways{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:10px}
@media (min-width:900px){.cways{grid-template-columns:repeat(4,1fr)}}
.cway{display:flex;gap:12px;align-items:center;background:#fff;border:1px solid var(--line);border-radius:12px;padding:14px;text-decoration:none;color:var(--ink);min-height:72px}
.cway:hover{border-color:var(--blue);box-shadow:var(--sh)}
.cway .i{color:var(--blue);flex:0 0 24px}
.cway b{display:block;color:var(--navy);font:600 15px/1.3 Poppins,sans-serif}
.cway span{font-size:13.5px;color:var(--mute);overflow-wrap:anywhere}
.ph-text{display:inline-block;background:#fff3c4;border:1px dashed #d9b84a;border-radius:6px;padding:1px 6px;color:#6b4a00}
.panel .clist+.btn{margin-top:16px}
.map-ph{border:2px dashed #9fb7d9;border-radius:18px;background:repeating-linear-gradient(135deg,#f6f9fd 0 14px,#fff 14px 28px);padding:40px 22px;text-align:center;min-height:300px;display:grid;place-items:center;align-content:center;gap:12px}
.map-ph .tag{display:inline-block;font:600 11px/1.3 Poppins,sans-serif;letter-spacing:.08em;text-transform:uppercase;color:#8a5a00;background:#fff3c4;border:1px solid #f1d98a;border-radius:6px;padding:6px 9px}
.map-ph .cal{width:56px;height:56px;border-radius:16px;background:var(--blue);color:#fff;display:grid;place-items:center}
.map-ph h3{font-size:18px}
.map-frame{border-radius:18px;overflow:hidden;border:1px solid var(--line)}
.map-frame iframe{display:block;width:100%;height:380px;border:0}
/* Sticky mobile bar: labelled call button */
.mbar .btn-call span{font-size:15px}
.mbar .btn-call{gap:8px}
/* Header fits the extra nav item */
@media (min-width:1100px) and (max-width:1279px){.top-tel{display:none!important}.icon-btn.call{display:inline-grid!important}}
.sec-tight+.sec{padding-top:36px}

/* ===== Content refresh (Oct 2026): refreshed articles + occupation guides ===== */
.advice .updated{color:var(--mute);font-size:14px;margin:0 0 18px}
.advice .updated em{font-style:normal}
.advice section.faq{margin-top:34px;padding-top:6px;border-top:1px solid var(--line)}
.advice section.faq h3{font-size:17px;margin:20px 0 6px}
.advice section.faq p{margin:0}
.advice .related-services{margin-top:28px;background:var(--tint);border-radius:12px;padding:14px 18px;font-size:15px}
.advice .related-services p{margin:0}
.advice aside.cta{margin-top:24px;background:linear-gradient(135deg,var(--navy),var(--blue));color:#dbe7f7;border-radius:16px;padding:24px}
.advice aside.cta h2{color:#fff;margin:0 0 8px;font-size:22px}
.advice aside.cta p{color:#dbe7f7}
.advice aside.cta a:not(.btn){color:#fff}
.advice aside.cta .credentials{font-size:13.5px;color:#bfd3ee;margin:12px 0}
.advice aside.cta .btn{margin-top:4px;text-decoration:none}
.advice aside.disclaimer{margin-top:20px;border:1px solid var(--line);background:var(--bg);border-radius:12px;padding:14px 18px;font-size:13.5px;color:var(--mute)}
.advice aside.disclaimer p{margin:0}
.advice .guide-list{list-style:none;padding:0;display:grid;grid-template-columns:minmax(0,1fr);grid-auto-rows:1fr;gap:10px}
@media (min-width:700px){.advice .guide-list{grid-template-columns:repeat(2,minmax(0,1fr))}}
.advice .guide-list li{margin:0}
.advice .guide-list a{display:flex;align-items:center;height:100%;min-height:58px;background:#fff;border:1px solid var(--line);border-left:4px solid var(--blue);border-radius:10px;padding:12px 14px;font-weight:600;color:var(--navy);text-decoration:none;line-height:1.35}
.advice .guide-list a:hover{border-color:var(--blue)}
.advice table{width:100%;border-collapse:collapse;font-size:14.5px;display:block;overflow-x:auto}
.advice th,.advice td{border:1px solid var(--line);padding:8px 10px;text-align:left;vertical-align:top}
.advice th{background:var(--tint);color:var(--navy)}
/* Owner update (19 Oct 2026): Google Business Profile links */
.map-links{display:flex;flex-wrap:wrap;gap:10px;margin:16px 0 0}
.foot .foot-gbp{margin:10px 0 0;font-size:14px}
.foot .foot-gbp a{color:#c9d6ea;border-bottom:1px solid rgba(201,214,234,.35)}

/* Round 2 content: ATO attribution line + hub category jump links */
.advice .attribution{margin-top:26px;font-size:13px;color:var(--mute);border-top:1px solid var(--line);padding-top:12px}
.advice .attribution small{font-size:inherit}
.advice .hub-jump{margin:18px 0 8px;background:var(--bg);border:1px solid var(--line);border-radius:12px;padding:12px 16px;font-size:14.5px;line-height:1.9}
.advice .hub-jump p{margin:0}
.advice .hub-jump a{white-space:nowrap}
.advice h3[id]{scroll-margin-top:110px}

/* =====================================================================
   HYBRID THEME "C" (19 Oct 2026): original bold navy/blue hero, navy credentials strip,
   navy final CTA band and navy footer (all exactly as the original), but light middle
   sections: white / light grey backgrounds, white cards with light borders, navy headings,
   dark-grey body text, sky-blue accents, red only for primary CTA buttons.
   Built on top of site.before-light.css. Not live: the live build still uses site.css (light).
   ===================================================================== */
:root{--ink:#1f2937;--mute:#4b5563;--line:#e3e8ef;--tint:#f1f5fa;--bg:#f6f7f9;--accent:#1b6fc2}
/* navy credentials / trust strip (directly under the hero) */
.creds{background:var(--navy);border-bottom:0;color:#fff}
.creds li{color:#fff}
.creds small{color:#c9d6ea}
.creds-lbl{color:#bcd0ec}
.creds .tick circle{fill:#2b9be6}
/* middle sections: light, readable */
.btn-navy{background:#fff;color:var(--navy);border:1px solid #c3cfdf}
.btn-navy:hover{background:var(--tint);border-color:var(--blue)}
.kicker,.tip .cat{color:var(--accent)}
.top-tel .i,.plate .loc .i{color:var(--sky)}
.from strong{color:var(--navy)}
.mnav [aria-current=page]{color:var(--blue)}
@media (min-width:1100px){.nav a:hover,.nav [aria-current=page]{color:var(--blue)}}
.pkg .badge{background:var(--navy)}
.offer{background:#fff;border:1px solid var(--line);border-left:4px solid var(--sky);box-shadow:0 1px 2px rgba(16,24,40,.04)}
.offer .tag{background:var(--tint);color:var(--navy);border:1px solid var(--line)}
.offer-blue{background:#fff;border-color:var(--line)}
.num{background:#fff;color:var(--navy);border:2px solid var(--sky);box-shadow:none}
.step:first-child .num{background:#fff;box-shadow:none}
.svc.hl{background:#fff;border-color:#c9d8ea}
.svc.hl .svc-ic{background:var(--tint);color:var(--sky)}
.svc-ic{color:var(--sky)}
.tick circle{fill:#1f84d6}
.note{border-left-color:var(--sky);background:var(--bg)}
.book-ph .cal,.map-ph .cal{background:var(--tint);color:var(--sky)}
.book-ph,.map-ph{background:var(--bg);border:1px solid var(--line)}
.chips li{background:#fff;border:1px solid var(--line)}
.advice aside.cta{background:var(--bg);border:1px solid var(--line);color:var(--ink)}
.advice aside.cta h2{color:var(--navy)}
.advice aside.cta p{color:#374151}
.advice aside.cta a:not(.btn){color:var(--blue)}
.advice .related-services{background:#fff;border:1px solid var(--line)}
/* Declutter (19 Oct 2026): quieter package links, compact home packages, hero card */
.pkg .pkg-link{margin-top:auto;align-self:flex-start;font-weight:600}
.pkgs-compact .pkg ul{margin-bottom:0}
.plate .loc-top{margin:0 0 14px}
.plate .plate-more{display:inline-flex;margin-top:12px;font-size:14.5px}
.plate li a{padding:13px 0}

/* =====================================================================
   v2 "CALM" (21 Oct 2026): owner feedback "too loud, too many words, easy on the eyes".
   Same Mix C palette (blue hero, navy credentials / final band / footer, white middle, red only on buttons),
   toned down: smaller hero text, fewer and lighter headings, more white space, softer borders and shadows,
   one red button per screen (hero or final band); other buttons are navy or outlined.
   Revert: upload assets/site.c-before-v2.css as site.css.
   ===================================================================== */
:root{--line:#e7ebf1;--bg:#f8f9fb;--tint:#f2f5f9;--sh:0 1px 2px rgba(16,24,40,.04),0 4px 14px rgba(16,24,40,.05)}
body{color:#2b3442}
h1,h2,h3,h4{font-weight:600;letter-spacing:-.005em}
/* buttons: no glow; navy solid for secondary actions */
.btn{font-weight:600;min-height:48px;padding:13px 22px;box-shadow:none}
.btn-red{box-shadow:none}
.btn-red:hover{transform:none}
.btn-blue{background:var(--blue);color:#fff;border-color:var(--blue)}
.btn-blue:hover{background:var(--navy);border-color:var(--navy)}
.btn-line{border-width:1.5px;border-color:#cdd7e5}
.btn-sm{min-height:42px;padding:9px 16px}
/* announcement bar: quieter */
.ann{background:#0b2a6b;font-size:13px;color:#cfdcf0}
.ann .wrap{padding-top:6px;padding-bottom:6px}
/* header */
.top{border-bottom-color:#edf0f5}
.nav a{font-weight:500}
@media (min-width:1100px){.nav a{font-size:15px;padding:10px 14px}.top-tel{display:inline-flex!important}.icon-btn.call{display:none!important}}
/* hero: flatter blue, smaller type, no glow, no stripe */
.hero,.phero{background:linear-gradient(160deg,#00246d 0%,#0a3380 100%)}
.hero::before,.phero::before,.band::before{display:none}
.hero::after,.phero::after{height:3px;background:var(--sky);opacity:.55}
.hero .wrap{padding-top:36px;padding-bottom:48px;gap:30px}
.hero h1{font-size:clamp(28px,7vw,34px);font-weight:600;margin:14px 0 12px;line-height:1.2}
.hero h1 em{color:#a9d8ff}
.hero .lead,.phero .lead{font-size:17px;color:#d6e2f3;max-width:33em}
.hero-tag{display:inline-flex;align-items:center;gap:8px;font-size:14px;color:#cfe3f8;margin:0}
.hero-tag .i{width:18px;height:18px;color:#8fd0ff}
.hero .cta{margin-top:22px}
.hero-note{display:flex;gap:8px;align-items:flex-start;margin-top:16px;font-size:14.5px;color:#c9d7ec}
.hero-note .i{width:18px;height:18px;flex:0 0 18px;margin-top:2px;color:#8fd0ff}
.hero-note a{border-bottom-color:rgba(255,255,255,.3);font-weight:500}
.plate{box-shadow:0 10px 30px rgba(0,10,40,.18);border-radius:16px}
.plate h2{font-size:16px;font-weight:600;color:var(--mute);margin-bottom:2px}
.phero .wrap{padding-top:24px;padding-bottom:36px}
.phero h1{font-size:clamp(26px,6.4vw,32px);font-weight:600;margin:8px 0 10px}
.phero-sm h1{font-size:clamp(24px,5.6vw,30px)}
.crumbs{font-size:13px;margin-bottom:12px}
@media (min-width:900px){
 .hero .wrap{padding-top:56px;padding-bottom:64px;gap:64px;grid-template-columns:1.25fr .85fr}
 .hero h1{font-size:clamp(34px,3.3vw,40px)}
 .phero .wrap{padding-top:30px;padding-bottom:46px}
 .phero h1{font-size:34px}
 .phero-sm h1{font-size:32px}
}
/* Google rating line */
.g-rating{display:inline-flex;align-items:center;gap:10px;margin-top:18px;color:#dbe7f7;text-decoration:none;font-size:14.5px}
.g-rating b{color:#fff;font-weight:600}
.g-rating:hover span:last-child{text-decoration:underline}
.stars{display:inline-flex;gap:2px}
.stars svg{width:16px;height:16px;fill:#f5b301}
.g-rating-dark{color:var(--mute);margin:0}
.g-rating-dark b{color:var(--navy)}
/* credentials strip: lighter weight */
.creds b{font-weight:500}
.creds-lbl{display:none}
.creds ul{padding:16px 0}
.creds li{font-size:14px}
/* sections: more white space, smaller headings */
.sec{padding:64px 0}
@media (min-width:900px){.sec{padding:96px 0}}
.sec-head{margin-bottom:32px;max-width:640px}
.sec-head h2{font-size:clamp(22px,4.6vw,28px);margin:0 0 8px}
.sec-head p{font-size:16px}
.sec-foot{margin-top:28px}
.cat-h{font-size:20px;font-weight:600}
.prose h2{font-size:clamp(20px,4vw,24px)}
.prose h3{font-size:17.5px}
.panel,.card{box-shadow:none}
.panel{border-radius:14px}
.panel h2,.panel h3{font-size:17px}
.pkg.feat-pkg{border:1.5px solid #b9cbe6;box-shadow:none}
.pkg h3{font-size:18px}
.price strong{font-size:30px;font-weight:600}
.offer{box-shadow:none}
.offer h2,.offer h3{font-size:19px}
.note{border-left-width:3px}
.tick circle{fill:#4a9be0}
.svc-ic{background:var(--tint);color:#2f86d6;border-radius:10px}
/* service cards (services page + home): equal size grid */
.sgrid{display:grid;grid-template-columns:minmax(0,1fr);gap:16px}
@media (min-width:640px){.sgrid{grid-template-columns:repeat(2,minmax(0,1fr))}}
@media (min-width:1000px){.sgrid{grid-template-columns:repeat(3,minmax(0,1fr));gap:20px}}
.scard{position:relative;display:flex;flex-direction:column;align-items:flex-start;gap:8px;background:#fff;border:1px solid var(--line);border-radius:14px;padding:22px;scroll-margin-top:100px}
.scard .svc-ic{width:42px;height:42px;margin-bottom:4px}
.scard h3{font-size:17px}
.scard p{color:var(--mute);font-size:15px;line-height:1.5}
.sc-foot{margin-top:auto;padding-top:12px;width:100%;display:flex;flex-wrap:wrap;gap:8px 16px;align-items:center;justify-content:space-between}
.sc-from{font-size:14px;color:var(--mute)}
.sc-from b{font:600 17px/1 Poppins,sans-serif;color:var(--navy)}
.sc-more{width:100%}
.sc-more summary{cursor:pointer;display:inline-flex;align-items:center;gap:6px;font-weight:600;color:var(--blue);list-style:none}
.sc-more summary::-webkit-details-marker{display:none}
.sc-more summary::after{content:"+";font-weight:600}
.sc-more[open] summary::after{content:"−"}
.sc-more ul{margin:10px 0 10px;padding-left:18px;color:var(--mute);font-size:14.5px}
.sc-more li+li{margin-top:4px}
.scard-q{background:var(--bg);border-style:dashed}
.scard-link h3 a{color:inherit;text-decoration:none}
.scard-link h3 a::after{content:"";position:absolute;inset:0;border-radius:14px}
.scard-link:hover{border-color:#c9d8ea}
:target.scard{border-color:var(--sky)}
/* pricing strip (home) */
.pstrip{margin-top:24px;display:grid;grid-template-columns:minmax(0,1fr);background:#fff;border:1px solid var(--line);border-radius:14px}
.pstrip a{display:flex;justify-content:space-between;align-items:baseline;gap:12px;padding:14px 18px;text-decoration:none;color:var(--ink);border-top:1px solid var(--line)}
.pstrip a:first-child{border-top:0}
.pstrip a span{font-weight:500}
.pstrip em{font-style:normal;color:var(--mute);font-size:14.5px;white-space:nowrap}
.pstrip em b{font:600 17px/1 Poppins,sans-serif;color:var(--navy)}
.pstrip a:hover span{color:var(--blue)}
.pstrip .pstrip-all{justify-content:flex-start;gap:6px;color:var(--blue);font-weight:600}
@media (min-width:800px){.pstrip{grid-template-columns:repeat(3,minmax(0,1fr)) auto}.pstrip a{border-top:0;border-left:1px solid var(--line);flex-direction:column;gap:4px}.pstrip a:first-child{border-left:0}.pstrip .pstrip-all{flex-direction:row;align-items:center}}
/* reviews */
.revs{display:grid;grid-template-columns:minmax(0,1fr);gap:16px}
@media (min-width:900px){.revs{grid-template-columns:repeat(3,minmax(0,1fr));gap:20px}}
.rev{margin:0;background:#fff;border:1px solid var(--line);border-radius:14px;padding:22px;display:flex;flex-direction:column;gap:12px}
.rev blockquote{margin:0}
.rev blockquote p{font-size:15.5px;line-height:1.6;color:#2b3442}
.rev figcaption{margin-top:auto;font-size:14px;color:var(--mute)}
.rev-src{margin-top:24px;display:flex;flex-wrap:wrap;gap:10px 22px;align-items:center}
/* FAQ: lighter */
.faq summary{font-weight:500;font-family:Inter,system-ui,sans-serif;font-size:16px}
.faq details{border-radius:12px}
/* enquiry */
.enq-split{align-items:start}
.enq-intro h2{font-size:clamp(22px,4.6vw,28px);margin-bottom:8px}
.enq-intro>p{color:var(--mute)}
.enq-intro .clist{margin-top:20px}
.enq-card{padding:22px}
@media (min-width:900px){.enq-split{grid-template-columns:minmax(0,.8fr) minmax(0,1.2fr)!important;gap:64px}.enq-card{padding:30px}}
.f select{min-height:50px}
.f textarea{min-height:110px}
#enq-form .f input:not([type=checkbox]),#enq-form .f select,#enq-form .f textarea{border-width:1px}
/* advice page */
.fchips{display:flex;flex-wrap:wrap;gap:8px;margin-bottom:36px}
.fchips a{display:inline-flex;align-items:center;gap:8px;padding:8px 14px;border-radius:999px;border:1px solid #d3dce8;background:#fff;color:var(--ink);text-decoration:none;font-size:14.5px;font-weight:500}
.fchips a span{color:var(--mute);font-size:13px}
.fchips a:hover{border-color:var(--blue)}
.fchips a[aria-current=true]{background:var(--navy);border-color:var(--navy);color:#fff}
.fchips a[aria-current=true] span{color:#c9d6ea}
.agrp{scroll-margin-top:100px}
.agrp+.agrp{margin-top:56px}
.agrp[hidden]{display:none}
.agrp-p{color:var(--mute);margin:-8px 0 18px}
.tip{padding:20px;gap:6px}
.tip h3{font-size:16.5px;font-weight:600}
.tip p{-webkit-line-clamp:2}
.occs{display:grid;grid-template-columns:minmax(0,1fr);gap:24px 32px}
@media (min-width:700px){.occs{grid-template-columns:repeat(2,minmax(0,1fr))}}
@media (min-width:1050px){.occs{grid-template-columns:repeat(3,minmax(0,1fr))}}
.occ-g h3{font-size:15px;font-weight:600;color:var(--mute);margin-bottom:6px}
.occ{list-style:none;margin:0;padding:0}
.occ li{border-top:1px solid var(--line)}
.occ a{display:block;padding:9px 0;color:var(--navy);text-decoration:none;font-size:15px}
.occ a:hover{color:var(--blue);text-decoration:underline}
/* band + footer: calmer */
.band{background:linear-gradient(160deg,#00246d,#0a3380)}
.band h2{font-size:clamp(22px,4.6vw,28px);font-weight:600}
.band p{font-size:16px}
.mbar{box-shadow:0 -2px 10px rgba(0,36,109,.06)}
.mbar .btn{min-height:46px}
.sec.sec-tight{padding:28px 0}
@media (min-width:900px){.sec.sec-tight{padding:36px 0}.sec-tight+.sec{padding-top:48px}}
@media (max-width:599px){.ann{font-size:12px}.ann .wrap{flex-wrap:nowrap;gap:6px;white-space:nowrap}.ann .dot{display:inline}}
@media (max-width:599px){.fchips{gap:6px;margin-bottom:28px}.fchips a{padding:6px 11px;font-size:13.5px;gap:5px}.fchips a span{font-size:12px}}
/* v2: financial reporting sample cards */
.rgrid{display:grid;grid-template-columns:1fr;gap:20px}
@media (min-width:720px){.rgrid{grid-template-columns:1fr 1fr;gap:24px}}
.rcard{background:#fff;border:1px solid var(--line);border-radius:var(--r);padding:14px 14px 18px;display:flex;flex-direction:column}
.rcard figure{margin:0 0 14px;border-radius:10px;overflow:hidden;background:var(--tint);aspect-ratio:8/5}
.rcard img{display:block;width:100%;height:100%;object-fit:cover}
.rcard h3{font-size:18px;font-weight:600;margin:0 4px 4px}.rcard p{margin:0 4px;color:var(--mute);font-size:15px;line-height:1.5}