Service Delivery Policy

Purpose and application

This policy applies to bookkeeping and related accountancy support supplied by CELTIC BOOKKEEPING AND ACCOUNTANCY SERVICES LTD. It should be read alongside the relevant service description, agreed quotation and our Terms and Conditions.

The work undertaken for each client depends on the service selected, the records provided, the agreed scope and any specific requirements confirmed before the engagement begins. Not every service includes every activity described on our website.

Services covered

Depending on the engagement, our work may include the following:

• Bookkeeping and record organisation: organising supplied transaction information, recording agreed bookkeeping entries and identifying items that require clarification.
• Accounts preparation support: organising financial records and preparing agreed supporting schedules or information for the next stage of the accounts process.
• VAT-related record support: organising relevant records and information for an agreed VAT-related task. Formal VAT return submission is not included unless expressly agreed and within the service actually offered.
• Management information and financial summaries: preparing agreed summaries from the information available for the relevant period.
• Year-end records and handover support: preparing an agreed checklist or organised set of records for year-end review or onward handover.

The precise deliverables, reporting period, level of detail and any exclusions will be set out in the applicable service description or written agreement.

Confirmation before delivery

Before starting, we will confirm the applicable arrangements as appropriate to the engagement, including:

• the service requested and the work included;
• the records, documents and explanations required from the client;
• the agreed fee, payment arrangements and any applicable taxes;
• the expected delivery date or timeframe and the event from which it is calculated;
• the intended delivery format and method of communication;
• any assumptions, exclusions, dependencies or additional requirements.

Work will normally begin once the engagement has been accepted, the required payment or other agreed starting condition has been met, and sufficient information has been received. If a different arrangement is agreed in writing, that arrangement will apply.

Delivery times and deadlines

Delivery times depend on the service, the volume and condition of the records, the complexity of the work and how quickly any questions can be resolved. The applicable estimate or deadline will be confirmed before work begins.

When the delivery period starts

Unless the written agreement states otherwise, the estimated delivery period starts when we have accepted the engagement, the agreed starting conditions have been met and we have received the information reasonably needed to perform the agreed work.

Where further information is required

If records are incomplete, inconsistent, unclear or supplied in stages, we may need to ask questions before completing the work. Where this affects the expected completion date, we will explain the reason and communicate a revised estimate.

Any specific deadline agreed in writing takes precedence over a general estimate, subject to the terms of that agreement and any circumstances affecting performance.

How work is delivered

Services are generally arranged remotely. Depending on the engagement and the nature of the deliverable, we may use email, agreed electronic file formats, online communication or another method confirmed with the client.

Physical delivery, in-person meetings, access to accounting software or ongoing support are not automatically included. These arrangements must be specifically confirmed where relevant.

Information and cooperation

To help us complete the work accurately and on time, the client is responsible for:

• providing complete, accurate and reasonably organised records relevant to the agreed service;
• responding to questions and requests for clarification within a reasonable timeframe;
• identifying known errors, missing records, unusual transactions or relevant changes;
• ensuring that they are entitled to provide the information and documents supplied to us;
• reviewing deliverables and notifying us of any apparent issue within the agreed review period, where one has been specified;
• retaining original records and meeting any legal, regulatory or filing obligations that remain the client’s responsibility.

We may rely on the information supplied by the client unless an additional verification task has been expressly agreed. Our bookkeeping or record organisation work does not, by itself, constitute an audit or independent assurance of the underlying information.

Review, feedback and corrections

Clients should check the deliverables after receipt and notify us promptly if they identify an apparent error, omission or mismatch with the agreed instructions. Any specific review or feedback deadline will be stated in the engagement terms where applicable.

Corrections within the agreed scope

Where an issue results from our failure to carry out the agreed work in accordance with the engagement, we will review it and, where appropriate, correct the affected deliverable in line with the agreement and applicable law.

Changes to the original instructions

Requests that change the reporting period, require additional records to be processed, introduce new tasks or alter an agreed output may constitute additional work rather than a correction. We will explain the distinction and confirm any revised fee or deadline before proceeding with chargeable additional work.

A review period does not remove any statutory rights the client may have.

Additional work and charges

The agreed fee covers only the tasks and deliverables described in the applicable quotation, package or engagement confirmation.

Additional work may be required where, for example:

• records require substantial sorting or reconstruction beyond the agreed scope;
• information is supplied late or in a form that requires additional processing;
• the client requests extra reporting periods, schedules, revisions or deliverables;
• new requirements arise that were not included in the original engagement;
• additional meetings, software-related tasks or third-party coordination are requested.

If the client does not approve the proposed additional work, we will discuss whether the original work can be completed within the existing scope or whether the engagement needs to be adjusted.

Delays, access and service limitations

We will make reasonable efforts to meet the delivery timeframe agreed for an engagement. A delay may occur where essential records are missing, instructions change, clarification is outstanding, access to an agreed system is unavailable or circumstances outside our reasonable control affect the work.

If we become aware of a material delay, we will notify the client where reasonably practicable, explain the known reason and provide an updated estimate where possible.

Unless expressly included in the written agreement, our services do not automatically include statutory accounts filing, tax return preparation or submission, formal VAT return submission, audit or assurance, legal advice, tax advice, payment execution or representation before a public authority.

The client remains responsible for ensuring that applicable statutory deadlines are met unless a specific filing or submission responsibility has been expressly agreed and accepted by us. Clients should not assume that a general bookkeeping engagement transfers those responsibilities.

Nothing in this policy limits rights or remedies that cannot lawfully be excluded or restricted.

Questions about delivery

If you need clarification about a service, delivery estimate, document format or agreed deliverable, contact us using the details below. Please avoid sending unnecessary personal or confidential financial information in an initial enquiry.