Service Scope What is included, and where the boundaries lie

This Service Scope Policy explains the general boundaries of services offered by CELTIC BOOKKEEPING AND ACCOUNTANCY SERVICES LTD (“we”, “us” or “our”).

It applies to bookkeeping, accounts preparation support, VAT-related record support and financial information services where these have been agreed with the client.

The precise work for each engagement will be confirmed individually. The service description, quotation, engagement confirmation and any agreed written instructions should be read together to establish what is included.

Bookkeeping and record organisation

Where agreed, this service may include organising supplied transaction information, categorising records based on the information available, collating supporting documents and identifying items that require clarification.

Accounts preparation support

This may include arranging financial records, preparing supporting schedules or summaries and organising information for review or handover. The specific output will depend on the engagement.

VAT-related record support

Where included, this may involve collating relevant transaction records, organising supporting documents and identifying information that needs clarification. VAT record support does not automatically include determining a client’s tax position or submitting a VAT return.

Management information and financial summaries

Where agreed, we may prepare summaries from the records supplied, such as transaction overviews, income and expenditure summaries or other defined reports. The format, period covered and level of detail will be confirmed before work begins.

Year-end records checklist and handover support

This may include arranging available records, preparing a checklist of outstanding information and compiling an agreed handover pack. It does not automatically include statutory accounts, tax returns or submissions to a public authority.

Unless specifically agreed in writing and within our actual service capability, the following are not included automatically:

• Statutory accounts preparation or filing with Companies House.
• Preparation or submission of corporation tax returns, personal tax returns or other tax filings.
• Submission of VAT returns or other formal tax declarations.
• Audit, independent assurance or certification of financial information.
• Legal advice, tax opinions or specialist regulated advice.
• Independent investigation or verification of every transaction, receipt or third-party document.
• Debt collection, payroll processing, payment execution or management of client bank accounts.
• Software implementation, ongoing IT support or services not identified in the agreed scope.

If you require a service that is not clearly listed in your quotation or engagement confirmation, please ask before assuming it is included. We will clarify whether it can be provided and on what terms.

To help us complete the agreed work, clients are expected to:

• Provide complete, accurate and legible records relevant to the engagement.
• Supply requested information and respond to reasonable clarification questions.
• Identify known errors, missing records or unusual transactions where possible.
• Confirm key business information and explain relevant changes during the period covered.
• Review any draft or completed deliverables where client confirmation is requested.
• Retain original documents and statutory records where required by applicable rules.
• Remain responsible for business decisions and for meeting obligations that have not been expressly assigned to us.

We may rely on information provided by you or by third parties authorised by you. Unless independent verification is specifically agreed, we do not represent that every item has been independently checked against its original source.

Before work begins, we will confirm the deliverables, the agreed delivery method and the expected timescale for the specific engagement. Depending on the service, deliverables may include organised records, spreadsheets, supporting schedules, checklists or financial summaries.

Delivery dates depend on the agreed scope, the volume and condition of records, and when the necessary information is received. If missing documents, unanswered questions or other circumstances affect the timetable, we will explain the impact and discuss a revised date where appropriate.

Unless expressly included in the engagement, delivery of a document does not mean that a statutory filing has been made, a third party has accepted the information or a particular financial result has been achieved.

Some requests may fall outside the original scope. Examples include:

• Reconstructing substantially incomplete or disorganised records.
• Adding reporting periods, schedules or analyses not originally agreed.
• Processing a significantly larger volume of transactions than described at quotation stage.
• Undertaking additional revisions or preparing alternative formats beyond the agreed deliverables.
• Responding to new requirements that arise after work has commenced.

If additional work is required, we will explain what is proposed and confirm any additional fee and revised timescale before proceeding. We will not treat a request for new work as automatically included in the original fee.

Our work is based on the records, explanations and instructions available to us, together with the scope agreed for the engagement. If information is incomplete, inconsistent or unclear, we may ask for clarification or identify the limitation in the relevant output.

Any summaries, schedules or organised records should be read in the context of the work described in the engagement confirmation. They should not be treated as an audit opinion, independent assurance, tax determination or formal certification unless a separate service expressly provides for that work.

Clients should tell us promptly if they identify a potential error in a deliverable. We will review the issue in line with the agreed scope and applicable terms.

If your requirements change after an engagement has been confirmed, please contact us as soon as possible. We will consider whether the revised request can be accommodated and whether the fee, information requirements or delivery timetable need to change.

Any material change to the service scope should be agreed in writing before the additional work begins. If the revised request cannot be accommodated, we will explain this and discuss the available options under the engagement terms.

Cancellation, termination and refund arrangements are addressed separately in our Cancellation & Refund Policy and the applicable engagement terms.

If you need clarification about whether a task is included in a proposed service, contact us before confirming the engagement.

Please also refer to our Terms & Conditions, Privacy Policy and Complaints Policy.