/* FA ACCOUNTANCY LTD — site styles */

:root {
  --ink: #0F2231;
  --ink-2: #1B394E;
  --ink-3: #2C4E66;
  --paper: #FFFFFF;
  --mist: #EDF1F3;
  --mist-2: #F6F8F9;
  --rule: #D3DBE0;
  --rule-dark: #33536B;
  --muted: #52636F;
  --muted-light: #A9BECC;
  --signal: #0A7D57;
  --signal-dark: #06674A;
  --signal-light: #4FD1A5;
  --focus: #FFC400;
  --wrap: 1140px;
  --sans: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, sans-serif;
}

*, *::before, *::after { box-sizing: border-box; }

html { -webkit-text-size-adjust: 100%; }

body {
  margin: 0;
  font-family: var(--sans);
  font-size: 1.0625rem;
  line-height: 1.65;
  color: var(--ink);
  background: var(--paper);
  overflow-wrap: break-word;
}

h1, h2, h3, h4 {
  margin: 0 0 0.5em;
  line-height: 1.15;
  letter-spacing: -0.02em;
  font-weight: 680;
}

h1 { font-size: clamp(2rem, 1.35rem + 2.7vw, 3.15rem); }
h2 { font-size: clamp(1.5rem, 1.2rem + 1.3vw, 2.1rem); }
h3 { font-size: clamp(1.125rem, 1.05rem + 0.4vw, 1.3rem); }
h4 { font-size: 1.0625rem; }

p, li { max-width: 68ch; }
p { margin: 0 0 1.1em; }

a { color: var(--signal-dark); text-decoration-thickness: 1px; text-underline-offset: 0.16em; }
a:hover { color: var(--ink); }

img { max-width: 100%; height: auto; display: block; }

:focus-visible {
  outline: 3px solid var(--focus);
  outline-offset: 2px;
}

.wrap { width: 100%; max-width: var(--wrap); margin: 0 auto; padding-left: 20px; padding-right: 20px; }

.skip-link {
  position: absolute; left: -9999px; top: 0;
  background: var(--ink); color: #fff; padding: 12px 18px; z-index: 100;
}
.skip-link:focus { left: 0; }

/* ---------- Header ---------- */

.site-header {
  border-bottom: 1px solid var(--rule);
  background: var(--paper);
}
.header-inner {
  display: flex; align-items: center; gap: 16px;
  min-height: 74px;
}
.wordmark {
  display: block; text-decoration: none; color: var(--ink); margin-right: auto;
  padding: 10px 0;
}
.wordmark strong {
  display: block; font-weight: 700; letter-spacing: 0.01em;
  font-size: 1.0625rem; line-height: 1.1;
}
.wordmark span {
  display: block; font-size: 0.78rem; color: var(--muted); line-height: 1.3; margin-top: 2px;
}

.nav-list { display: flex; align-items: center; gap: 22px; list-style: none; margin: 0; padding: 0; }
.nav-list a { color: var(--ink); text-decoration: none; font-size: 0.95rem; padding: 6px 0; display: inline-block; }
.nav-list a:hover { color: var(--signal-dark); text-decoration: underline; }
.nav-list li { max-width: none; }

.btn {
  display: inline-block; border: 1px solid var(--signal-dark); background: var(--signal-dark);
  color: #fff; text-decoration: none; font-size: 0.95rem; font-weight: 600;
  padding: 11px 18px; border-radius: 2px; cursor: pointer; font-family: inherit;
  line-height: 1.2;
}
.btn:hover { background: var(--ink); border-color: var(--ink); color: #fff; }
.btn-ghost { background: transparent; color: var(--ink); border-color: var(--rule); }
.btn-ghost:hover { background: var(--mist); color: var(--ink); border-color: var(--ink); }
.btn-on-dark { background: var(--signal); border-color: var(--signal); }
.btn-on-dark:hover { background: #fff; border-color: #fff; color: var(--ink); }
.btn-ghost-dark { background: transparent; color: #fff; border-color: var(--rule-dark); }
.btn-ghost-dark:hover { background: rgba(255,255,255,0.08); color: #fff; border-color: var(--muted-light); }
.btn-lg { padding: 14px 24px; font-size: 1rem; }

.menu { display: none; }
.menu > summary {
  list-style: none; cursor: pointer; padding: 9px 14px;
  border: 1px solid var(--rule); border-radius: 2px; font-size: 0.95rem; font-weight: 600;
}
.menu > summary::-webkit-details-marker { display: none; }
.menu[open] > summary { background: var(--mist); }
.menu-panel {
  position: absolute; left: 0; right: 0; z-index: 20;
  background: var(--paper); border-bottom: 1px solid var(--rule);
  box-shadow: 0 12px 24px rgba(15,34,49,0.09);
  padding: 8px 0 20px;
}
.menu-panel ul { list-style: none; margin: 0; padding: 0; }
.menu-panel li { border-top: 1px solid var(--rule); max-width: none; }
.menu-panel a { display: block; padding: 13px 20px; text-decoration: none; color: var(--ink); }
.menu-panel .menu-sub a { padding-left: 36px; font-size: 0.95rem; color: var(--muted); }
.menu-cta { padding: 16px 20px 0; }
.menu-cta .btn { display: block; text-align: center; }

@media (max-width: 900px) {
  .nav-desktop, .header-cta { display: none; }
  .menu { display: block; }
  .header-inner { min-height: 64px; position: relative; }
}

/* ---------- Hero ---------- */

.hero {
  background: var(--ink);
  color: #fff;
  padding-block: clamp(48px, 6vw, 88px) 0;
}
.hero h1 { color: #fff; max-width: 16ch; }
.hero-lede { font-size: clamp(1.05rem, 1rem + 0.4vw, 1.2rem); color: #D5E1E9; max-width: 58ch; }
.hero-actions { display: flex; flex-wrap: wrap; gap: 12px; margin: 28px 0 0; }
.hero-grid { display: grid; grid-template-columns: 1.35fr 1fr; gap: clamp(28px, 5vw, 72px); align-items: start; }
.hero-facts { margin: 0; padding: 0; border-top: 1px solid var(--rule-dark); }
.hero-facts div { border-bottom: 1px solid var(--rule-dark); padding: 14px 0; }
.hero-facts dt { font-size: 0.95rem; color: var(--signal-light); font-weight: 600; }
.hero-facts dd { margin: 3px 0 0; font-size: 0.95rem; color: #C9D9E3; line-height: 1.5; }
.hero-rule {
  margin-top: clamp(40px, 5vw, 64px);
  border-top: 1px solid var(--rule-dark);
  display: flex; flex-wrap: wrap; gap: 0;
}
.hero-rule span {
  flex: 1 1 auto; padding: 14px 16px 16px 0; font-size: 0.88rem; color: #A9BECC;
  border-right: 1px solid var(--rule-dark); padding-right: 16px; margin-right: 16px;
}
.hero-rule span:last-child { border-right: 0; margin-right: 0; }

@media (max-width: 780px) {
  .hero-grid { grid-template-columns: 1fr; }
  .hero h1 { max-width: none; }
  .hero-rule span { flex: 1 1 100%; border-right: 0; padding: 10px 0; margin-right: 0; border-bottom: 1px solid var(--rule-dark); }
  .hero-rule span:last-child { border-bottom: 0; }
}

/* ---------- Sections ---------- */

.section { padding-block: clamp(48px, 6vw, 84px); }
.section-mist { background: var(--mist-2); border-top: 1px solid var(--rule); border-bottom: 1px solid var(--rule); }
.section-head { max-width: 62ch; margin-bottom: clamp(28px, 3vw, 44px); }
.section-head p:last-child { margin-bottom: 0; }

.page-head { padding-block: clamp(36px, 4.5vw, 64px) clamp(24px, 3vw, 36px); }
.page-head .lede { font-size: 1.15rem; color: var(--muted); max-width: 62ch; }

.breadcrumbs { padding-block: 16px 0; font-size: 0.88rem; color: var(--muted); }
.breadcrumbs ol { list-style: none; display: flex; flex-wrap: wrap; gap: 8px; margin: 0; padding: 0; }
.breadcrumbs li { max-width: none; }
.breadcrumbs li + li::before { content: "/"; color: var(--rule); margin-right: 8px; }

/* ---------- Service list ---------- */

.service-list { list-style: none; margin: 0; padding: 0; border-top: 1px solid var(--rule); }
.service-list li { max-width: none; border-bottom: 1px solid var(--rule); }
.service-row {
  display: grid; grid-template-columns: 88px 1fr auto; gap: 24px; align-items: center;
  padding: 22px 0; text-decoration: none; color: var(--ink);
}
.service-row img { width: 88px; height: 88px; border-radius: 2px; }
.service-row h3 { margin: 0 0 4px; }
.service-row p { margin: 0; color: var(--muted); font-size: 0.98rem; }
.service-row .go { color: var(--signal-dark); font-weight: 600; font-size: 0.95rem; white-space: nowrap; }
.service-row:hover { background: var(--mist-2); }
.service-row:hover h3 { color: var(--signal-dark); }

@media (max-width: 640px) {
  .service-row { grid-template-columns: 64px 1fr; gap: 16px; }
  .service-row img { width: 64px; height: 64px; }
  .service-row .go { grid-column: 2; }
}

/* ---------- Process steps ---------- */

.steps { list-style: none; margin: 0; padding: 0; display: grid; gap: 0; }
.steps li {
  max-width: none; display: grid; grid-template-columns: 56px 1fr; gap: 20px;
  padding: 22px 0; border-top: 1px solid var(--rule);
}
.steps li:last-child { border-bottom: 1px solid var(--rule); }
.step-no { font-size: 1.5rem; font-weight: 680; color: var(--signal-dark); line-height: 1.2; }
.steps h3 { margin-bottom: 4px; }
.steps p { margin: 0; color: var(--muted); }
.steps .step-need { margin-top: 8px; font-size: 0.95rem; color: var(--ink-2); }

/* ---------- Tag lists ---------- */

.tags { list-style: none; display: flex; flex-wrap: wrap; gap: 8px; margin: 0; padding: 0; }
.tags li {
  max-width: none; border: 1px solid var(--rule); border-radius: 2px;
  padding: 6px 12px; font-size: 0.92rem; background: var(--paper); color: var(--ink-2);
}

.checks { list-style: none; margin: 0 0 1.2em; padding: 0; }
.checks li {
  padding: 9px 0 9px 26px; border-bottom: 1px solid var(--rule); position: relative;
  max-width: 72ch;
}
.checks li::before {
  content: ""; position: absolute; left: 0; top: 18px;
  width: 10px; height: 2px; background: var(--signal);
}
.checks li:first-child { border-top: 1px solid var(--rule); }

/* ---------- Service page layout ---------- */

.split { display: grid; grid-template-columns: minmax(0, 1.6fr) minmax(0, 1fr); gap: clamp(32px, 5vw, 72px); align-items: start; }
.rail { position: sticky; top: 24px; }
.rail-box { border: 1px solid var(--rule); border-radius: 2px; padding: 22px; background: var(--mist-2); }
.rail-box h2 { font-size: 1.05rem; margin-bottom: 12px; }
.rail-box p { font-size: 0.95rem; color: var(--muted); }
.rail-box .btn { display: block; text-align: center; }
.rail-img { width: 100%; border-radius: 2px; margin-bottom: 20px; }

@media (max-width: 900px) {
  .split { grid-template-columns: 1fr; }
  .rail { position: static; }
}

.prose h2 { margin-top: 1.8em; }
.prose h2:first-child { margin-top: 0; }
.prose h3 { margin-top: 1.6em; }
.prose ul, .prose ol { padding-left: 1.15em; }
.prose li { margin-bottom: 0.4em; }

/* ---------- FAQ ---------- */

.faq { border-top: 1px solid var(--rule); }
.faq details { border-bottom: 1px solid var(--rule); }
.faq summary {
  cursor: pointer; padding: 18px 36px 18px 0; font-weight: 620; font-size: 1.05rem;
  position: relative; list-style: none;
}
.faq summary::-webkit-details-marker { display: none; }
.faq summary::after {
  content: "+"; position: absolute; right: 4px; top: 15px; font-size: 1.4rem;
  color: var(--signal-dark); font-weight: 400;
}
.faq details[open] summary::after { content: "\2212"; }
.faq .faq-body { padding: 0 0 18px; }
.faq .faq-body p:last-child { margin-bottom: 0; }

/* ---------- Forms ---------- */

.form { max-width: 640px; }
.field { margin-bottom: 20px; }
.field label { display: block; font-weight: 600; font-size: 0.95rem; margin-bottom: 6px; }
.field .hint { display: block; font-weight: 400; color: var(--muted); font-size: 0.88rem; margin-bottom: 6px; }
.field input[type="text"], .field input[type="email"], .field input[type="tel"], .field select, .field textarea {
  width: 100%; font-family: inherit; font-size: 1rem; color: var(--ink);
  padding: 11px 12px; border: 1px solid var(--muted); border-radius: 2px; background: #fff;
}
.field textarea { min-height: 150px; resize: vertical; }
.field input:focus, .field select:focus, .field textarea:focus { border-color: var(--ink); }
.field-error input, .field-error select, .field-error textarea { border-color: #B3261E; border-width: 2px; }
.error-text { color: #B3261E; font-size: 0.92rem; margin: 6px 0 0; font-weight: 600; }
.checkbox { display: grid; grid-template-columns: 22px 1fr; gap: 10px; align-items: start; }
.checkbox input { width: 20px; height: 20px; margin: 2px 0 0; }
.checkbox label { font-weight: 400; font-size: 0.95rem; margin: 0; }
.choices { display: flex; flex-wrap: wrap; gap: 10px 20px; margin: 0; padding: 0; border: 0; }
.choices .choice { display: flex; align-items: center; gap: 8px; }
.choices .choice label { margin: 0; font-weight: 400; }
fieldset { border: 0; padding: 0; margin: 0 0 20px; }
fieldset legend { font-weight: 600; font-size: 0.95rem; padding: 0; margin-bottom: 8px; }
.hp { position: absolute; left: -9999px; width: 1px; height: 1px; overflow: hidden; }
.form-note { font-size: 0.92rem; color: var(--muted); }
.form-errors {
  border: 2px solid #B3261E; border-radius: 2px; padding: 16px 20px; margin-bottom: 24px;
  background: #FDF3F2;
}
.form-errors h2 { font-size: 1.05rem; margin-bottom: 8px; color: #8C1D18; }
.form-errors ul { margin: 0; padding-left: 1.1em; }

/* ---------- Contact details ---------- */

.contact-cols { display: grid; grid-template-columns: minmax(0, 1.4fr) minmax(0, 1fr); gap: clamp(32px, 5vw, 64px); align-items: start; }
@media (max-width: 900px) { .contact-cols { grid-template-columns: 1fr; } }
.detail-list { margin: 0; padding: 0; border-top: 1px solid var(--rule); }
.detail-list div { padding: 14px 0; border-bottom: 1px solid var(--rule); }
.detail-list dt { font-size: 0.88rem; color: var(--muted); }
.detail-list dd { margin: 2px 0 0; font-size: 1.02rem; }
.detail-list dd address { font-style: normal; }

/* ---------- Cards for apps hub ---------- */

.app-grid { display: grid; grid-template-columns: repeat(auto-fit, minmax(280px, 1fr)); gap: 24px; }
.app-card { border: 1px solid var(--rule); border-radius: 2px; padding: 22px; }
.app-card img.app-icon { width: 72px; height: 72px; border-radius: 14px; margin-bottom: 14px; }
.store-badges { display: flex; flex-wrap: wrap; gap: 12px; align-items: center; margin: 20px 0 0; }
.store-badges img { height: 48px; width: auto; }
.shots { display: flex; gap: 16px; overflow-x: auto; padding-bottom: 8px; }
.shots img { width: 220px; flex: 0 0 auto; border: 1px solid var(--rule); border-radius: 6px; }

/* ---------- Footer ---------- */

.site-footer { background: var(--ink); color: #C9D9E3; margin-top: 0; padding-block: clamp(40px, 5vw, 64px) 32px; }
.site-footer a { color: #fff; text-decoration: none; }
.site-footer a:hover { text-decoration: underline; color: #fff; }
.footer-grid { display: grid; grid-template-columns: repeat(auto-fit, minmax(190px, 1fr)); gap: 32px; }
.footer-grid h2 { font-size: 0.95rem; color: #fff; margin-bottom: 12px; letter-spacing: 0; }
.footer-grid ul { list-style: none; margin: 0; padding: 0; }
.footer-grid li { max-width: none; margin-bottom: 9px; font-size: 0.95rem; }
.footer-legal {
  margin-top: 40px; padding-top: 28px; border-top: 1px solid var(--rule-dark);
  font-size: 0.92rem; line-height: 1.7;
}
.footer-legal address { font-style: normal; margin: 0 0 8px; }
.footer-legal .company-name { color: #fff; font-weight: 700; letter-spacing: 0.02em; }
.footer-legal .sep { color: var(--rule-dark); padding: 0 10px; }
.footer-legal p { max-width: 72ch; }
.footer-bottom { margin-top: 18px; font-size: 0.88rem; color: var(--muted-light); }
.link-button {
  background: none; border: 0; padding: 0; font: inherit; color: #fff;
  text-decoration: underline; cursor: pointer;
}

/* ---------- Cookie banner ---------- */

.cmp {
  position: fixed; left: 0; right: 0; bottom: 0; z-index: 60;
  background: #fff; border-top: 2px solid var(--ink);
  box-shadow: 0 -8px 24px rgba(15,34,49,0.14); padding-block: 20px;
}
.cmp[hidden] { display: none; }
.cmp-inner { display: grid; grid-template-columns: minmax(0, 1fr) auto; gap: 24px; align-items: center; }
.cmp p { margin: 0; font-size: 0.95rem; }
.cmp-actions { display: flex; flex-wrap: wrap; gap: 10px; }
@media (max-width: 780px) { .cmp-inner { grid-template-columns: 1fr; gap: 16px; } }

/* ---------- Utilities ---------- */

.lede { font-size: 1.12rem; }
.muted { color: var(--muted); }
.mt-0 { margin-top: 0; }
.mb-0 { margin-bottom: 0; }
.stack > * + * { margin-top: 20px; }
.cta-band { background: var(--ink-2); color: #fff; padding-block: clamp(36px, 4vw, 56px); }
.cta-band h2 { color: #fff; }
.cta-band p { color: #D5E1E9; }
.cta-band .hero-actions { margin-top: 20px; }
.visually-hidden {
  position: absolute; width: 1px; height: 1px; padding: 0; margin: -1px;
  overflow: hidden; clip: rect(0 0 0 0); white-space: nowrap; border: 0;
}

@media (prefers-reduced-motion: reduce) {
  * { animation: none !important; transition: none !important; }
}

/* ---------- Tables ---------- */

.prose table { width: 100%; border-collapse: collapse; margin: 0 0 1.6em; font-size: 0.96rem; }
.prose th, .prose td { text-align: left; vertical-align: top; padding: 12px 14px 12px 0; border-bottom: 1px solid var(--rule); }
.prose thead th { border-bottom: 2px solid var(--ink); font-weight: 620; }
.prose tbody td:first-child { font-weight: 600; }