Complaints Policy A fair and considered response

This policy applies to complaints about bookkeeping, accounts preparation support, VAT-related records support, financial summaries, communication and other services expressly agreed with CELTIC BOOKKEEPING AND ACCOUNTANCY SERVICES LTD (“we”, “us” or “our”).

We take concerns seriously and aim to review them fairly, understand the facts, explain our findings and identify reasonable next steps where appropriate.

This policy does not replace the terms of an individual engagement, applicable statutory rights or any separate complaint procedure that may apply to a service provided under a specific professional arrangement.

You may make a complaint about matters such as:

• Whether the work delivered matches the scope agreed with you.
• Communication, responsiveness or clarity about the service.
• Handling of documents or information supplied for an engagement.
• Fees, invoices or charges that you believe differ from the agreed terms.
• Delays or missed delivery expectations.
• The way a previous concern or service query has been handled.

If you are unsure whether an issue is a complaint, you can contact us and describe the concern. We will consider the information provided and explain the appropriate next step.

Please send your complaint by email or in writing using the contact details below. Written complaints help us understand the issue accurately and keep a clear record of the points raised.

Where possible, please include:

• Your name and a suitable contact method.
• The service or engagement concerned.
• A clear description of what happened and when.
• Relevant invoice references, correspondence or other supporting details.
• The outcome or resolution you would like us to consider.

Please provide only information relevant to the complaint. Do not send account passwords, full payment-card details or unrelated sensitive financial information.

We will review the complaint in a proportionate and objective manner, taking account of the nature of the concern and the information available. Our usual process is outlined below.

These are our usual target timescales, not a restriction on any shorter deadline that may apply under law or a separate contractual or professional procedure.

Depending on the findings and the circumstances, an appropriate response may include:

• Clarifying information or explaining how a decision was reached.
• Correcting an error within the agreed service scope.
• Agreeing a practical step to address a substantiated service issue.
• Reviewing a process or communication issue to reduce the likelihood of recurrence.
• Considering an adjustment or refund where justified by the contract, applicable law and the facts.

No particular remedy is guaranteed in advance. Any adjustment, correction or refund will be considered in light of the engagement terms, the work performed, the evidence available and applicable legal requirements.

If you remain dissatisfied after receiving our response, you may reply explaining which points remain unresolved and why. We will consider the outstanding points and advise whether any further internal review is appropriate.

We may keep a record of the complaint, relevant correspondence, supporting information, our review and the outcome. These records help us respond consistently, address the issue and meet applicable record-keeping obligations.

Complaint information will be accessed and shared only as appropriate for handling the matter, administering our services, obtaining relevant professional advice or meeting legal obligations. Information may be retained in line with our applicable record-retention arrangements.

Further information about how personal information is handled is available in our Privacy Policy.

If your concern remains unresolved, the options available to you will depend on the nature of the service, the terms of the engagement and any professional or regulatory arrangements that actually apply.

We will not imply that a particular professional body, ombudsman or dispute-resolution scheme has jurisdiction unless that is applicable to the service concerned. Where a relevant external route applies, the appropriate details should be provided in the engagement documents or in our response to your complaint.

This policy does not limit any statutory rights, contractual rights or other remedies that may be available to you.

Please use the following details to submit a complaint or request clarification about this policy.