/* YU Accountants — site styles. Premium palette: midnight navy #0B1D33, champagne gold #B8975A, warm ivory #F7F3EC.
   Owl logo navy #05386B sits comfortably on it (06-Marketing/brand/logo-owl). */
:root {
  --ink: #1b2130; --muted: #5c6271; --line: #e7e0d3; --bg: #fffdf9; --soft: #f7f3ec; --ivory: #f1eadd;
  --brand: #0b1d33; --brand-2: #16324f; --gold: #b8975a; --gold-2: #d4bb8c; --gold-ink: #0b1d33;
  --on-dark: #d9dde6; --on-dark-2: #aab3c3; --gold-deep: #8c6d33;
  --radius: 16px; --max: 1180px;
  --serif: "Montserrat", "Segoe UI", -apple-system, Roboto, Arial, sans-serif;
  --sans: "Segoe UI", -apple-system, BlinkMacSystemFont, Roboto, "Helvetica Neue", Arial, sans-serif;
}
* { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body { margin: 0; font-family: var(--sans); color: var(--ink); background: var(--bg); line-height: 1.6; font-size: 17px; }
a { color: var(--gold-deep); }
img { max-width: 100%; }
.wrap { max-width: var(--max); margin: 0 auto; padding: 0 24px; }
h1, h2, h3 { line-height: 1.15; margin: 0 0 .5em; color: var(--brand); font-weight: 700; letter-spacing: -.005em; }
h1 { font-size: clamp(2.2rem, 4.8vw, 3.6rem); color: #fff; }
h2 { font-size: clamp(1.7rem, 3.2vw, 2.5rem); }
h3 { font-size: 1.2rem; }
p { margin: 0 0 1em; }
section { padding: 80px 0; }
.soft { background: var(--soft); }
.ivory { background: var(--ivory); }
.center { text-align: center; }
.center .lead { margin-left: auto; margin-right: auto; }
.eyebrow { text-transform: uppercase; letter-spacing: .22em; font-size: .74rem; font-weight: 700; color: var(--gold-deep); margin-bottom: .9em; }
.hero .eyebrow, .band .eyebrow, .result .eyebrow, .promo .right .eyebrow { color: var(--gold-2); }
.lead { font-size: 1.15rem; color: var(--muted); max-width: 760px; }
.small { font-size: .86rem; color: var(--muted); }

/* Utility bar + header (Gorilla-style: thin top strip, sticky header, quote button) */
.utility { background: var(--brand); color: var(--on-dark); font-size: .82rem; letter-spacing: .03em; border-bottom: 1px solid rgba(184,151,90,.35); }
.utility .wrap { display: flex; justify-content: flex-end; gap: 22px; height: 36px; align-items: center; }
.utility a { color: var(--on-dark); text-decoration: none; }
.utility a:hover { color: var(--gold-2); }
@media (max-width: 700px) { .utility .hide-sm { display: none; } }
header.top { position: sticky; top: 0; z-index: 20; background: rgba(255,253,249,.97); border-bottom: 1px solid var(--line); backdrop-filter: blur(6px); }
.top .wrap { display: flex; align-items: center; justify-content: space-between; height: 74px; gap: 20px; }
.logo { display: flex; align-items: center; gap: 12px; text-decoration: none; }
.logo img { width: 48px; height: 48px; }
.logo span { font-family: var(--serif); font-size: 1.25rem; color: var(--brand); letter-spacing: .14em; font-weight: 800; white-space: nowrap; text-transform: uppercase; }
.logo small { display: block; font-size: .68rem; letter-spacing: .08em; color: var(--gold-deep); font-weight: 600; text-transform: none; }
nav.main { display: flex; align-items: center; gap: 22px; }
nav.main > a, .dd > button { text-decoration: none; color: var(--ink); font-weight: 600; font-size: .95rem; background: none; border: 0; cursor: pointer; font-family: var(--sans); padding: 0; }
nav.main > a:hover, .dd > button:hover { color: var(--gold-deep); }
.dd { position: relative; }
.dd-menu { position: absolute; top: 34px; left: -18px; background: #fff; border: 1px solid var(--line); border-radius: 14px; box-shadow: 0 18px 40px rgba(11,29,51,.14); padding: 10px; min-width: 300px; display: none; }
.dd:hover .dd-menu, .dd:focus-within .dd-menu { display: block; }
.dd-menu a { display: block; padding: 10px 12px; border-radius: 10px; text-decoration: none; color: var(--ink); }
.dd-menu a:hover { background: var(--soft); }
.dd-menu b { display: block; color: var(--brand); }
.dd-menu small { color: var(--muted); }
@media (max-width: 980px) { nav.main > a:not(.btn), .dd { display: none; } }

/* Buttons */
.btn { display: inline-block; padding: 14px 26px; border-radius: 10px; font-weight: 700; letter-spacing: .02em; text-decoration: none; font-size: 1rem; border: 2px solid transparent; transition: transform .15s, background .15s; cursor: pointer; white-space: nowrap; font-family: var(--sans); }
.btn:hover { transform: translateY(-1px); }
.btn-gold { background: var(--gold); color: var(--gold-ink); }
.btn-gold:hover { background: var(--gold-2); }
.btn-dark { background: var(--brand); color: #fff; }
.btn-dark:hover { background: var(--brand-2); box-shadow: inset 0 0 0 1px var(--gold); }
.btn-ghost { border-color: rgba(212,187,140,.7); color: #fff; }
.btn-ghost:hover { background: rgba(212,187,140,.12); }
.btn-line { border-color: var(--brand); color: var(--brand); }
.btn-line:hover { background: var(--soft); }
.top .btn { padding: 11px 18px; font-size: .92rem; }
.link-more { font-weight: 700; text-decoration: none; }
.link-more::after { content: " →"; }

/* Hero */
.hero { background: radial-gradient(1100px 520px at 88% -10%, #1f3b5e 0%, transparent 60%), var(--brand); color: var(--on-dark); padding: 86px 0 0; }
.hero .grid { display: grid; grid-template-columns: 1.2fr .9fr; gap: 56px; align-items: center; padding-bottom: 64px; }
.hero p.sub { font-size: 1.22rem; max-width: 620px; color: var(--on-dark); }
.hero .ctas { display: flex; flex-wrap: wrap; gap: 14px; margin: 30px 0 0; }
.hero-card { background: #fff; color: var(--ink); border-radius: 20px; padding: 30px; box-shadow: 0 30px 60px rgba(0,0,0,.25); }
.hero-card .row { display: flex; justify-content: space-between; align-items: baseline; padding: 13px 0; border-bottom: 1px solid var(--line); gap: 16px; }
.hero-card .row:last-of-type { border-bottom: 0; }
.hero-card .row span { color: var(--muted); font-size: .95rem; }
.hero-card .row strong { font-size: 1.5rem; color: var(--brand); white-space: nowrap; }
.hero-card small, .price small { font-size: .82rem; color: var(--muted); font-weight: 500; }
.hero-card .note { font-size: .85rem; color: var(--muted); margin: 12px 0 0; }
@media (max-width: 920px) { .hero .grid { grid-template-columns: 1fr; } }
.badges { border-top: 1px solid rgba(184,151,90,.4); }
.badges .wrap { display: flex; flex-wrap: wrap; justify-content: space-between; gap: 14px 26px; padding-top: 20px; padding-bottom: 20px; }
.badges span { display: flex; align-items: center; gap: 10px; font-size: .93rem; color: #f3f0ea; font-weight: 600; letter-spacing: .02em; }
.badges b { display: grid; place-items: center; min-width: 36px; height: 36px; padding: 0 8px; border-radius: 9px; background: transparent; border: 1px solid rgba(212,187,140,.65); color: var(--gold-2); font-size: .8rem; letter-spacing: .03em; }

/* Checklist */
.checks { display: grid; grid-template-columns: repeat(3, 1fr); gap: 18px 34px; margin-top: 34px; }
@media (max-width: 900px) { .checks { grid-template-columns: 1fr; } }
.check-item { display: flex; gap: 14px; }
.check-item::before { content: "✓"; flex: 0 0 30px; height: 30px; border-radius: 50%; background: var(--brand); color: var(--gold-2); display: grid; place-items: center; font-weight: 700; }
.check-item p { margin: 0; color: var(--muted); }
.check-item strong { display: block; color: var(--ink); }

/* Cards / packages */
.grid-3 { display: grid; grid-template-columns: repeat(3, 1fr); gap: 22px; margin-top: 36px; }
.grid-2 { display: grid; grid-template-columns: repeat(2, 1fr); gap: 22px; margin-top: 36px; }
@media (max-width: 900px) { .grid-3, .grid-2 { grid-template-columns: 1fr; } }
.card { position: relative; display: flex; flex-direction: column; background: #fff; box-shadow: 0 1px 2px rgba(11,29,51,.04); border: 1px solid var(--line); border-radius: 20px; padding: 30px 28px; }
.card.featured { border: 1.5px solid var(--gold); box-shadow: 0 22px 50px rgba(11,29,51,.14); }
.card .icon { width: 50px; height: 50px; border-radius: 12px; background: var(--ivory); display: grid; place-items: center; font-size: 1.45rem; margin-bottom: 14px; }
.card p { color: var(--muted); }
.badge { position: absolute; top: -13px; left: 28px; background: var(--gold); color: var(--gold-ink); font-size: .74rem; font-weight: 800; letter-spacing: .06em; text-transform: uppercase; padding: 4px 12px; border-radius: 999px; }
.price { font-size: 2.8rem; font-weight: 800; color: var(--brand); line-height: 1; margin: 8px 0 6px; }
.incl { list-style: none; padding: 0; margin: 14px 0 24px; flex: 1; }
.incl li { padding: 7px 0 7px 28px; position: relative; border-bottom: 1px dashed var(--line); font-size: .96rem; }
.incl li:last-child { border-bottom: 0; }
.incl li::before { content: "✓"; position: absolute; left: 0; color: var(--gold-deep); font-weight: 700; }
.incl li.plus { font-weight: 700; }
.card .actions { display: flex; flex-wrap: wrap; gap: 12px; align-items: center; }
.terms { display: grid; grid-template-columns: 1fr 1fr; gap: 10px 40px; margin-top: 32px; padding: 24px 28px; background: #fff; border-radius: var(--radius); border: 1px solid var(--line); font-size: .95rem; color: var(--muted); }
.terms div::before { content: "•"; color: var(--gold); font-weight: 800; margin-right: 8px; }
.terms strong { color: var(--ink); }
@media (max-width: 760px) { .terms { grid-template-columns: 1fr; } }

/* Tech tiles */
.tiles { display: grid; grid-template-columns: repeat(3, 1fr); gap: 20px; margin-top: 36px; }
@media (max-width: 900px) { .tiles { grid-template-columns: 1fr 1fr; } }
@media (max-width: 560px) { .tiles { grid-template-columns: 1fr; } }
.tile { background: #fff; border: 1px solid var(--line); border-radius: var(--radius); padding: 24px; }
.tile .icon { font-size: 1.6rem; margin-bottom: 8px; }
.tile p { margin: 0; color: var(--muted); font-size: .96rem; }
.expect { margin-top: 30px; background: var(--brand); color: var(--on-dark); border-radius: 20px; padding: 28px 30px; display: grid; grid-template-columns: .8fr 1.2fr; gap: 28px; }
.expect h3 { color: #fff; }
.expect ul { margin: 0; padding-left: 20px; }
.expect li { margin-bottom: 6px; }
@media (max-width: 800px) { .expect { grid-template-columns: 1fr; } }

/* Split sections (calculator promo, guide, tax check) */
.split { display: grid; grid-template-columns: 1.05fr .95fr; gap: 44px; align-items: start; }
@media (max-width: 900px) { .split { grid-template-columns: 1fr; } }
.callout { border-left: 4px solid var(--gold); background: var(--soft); padding: 16px 20px; border-radius: 0 10px 10px 0; margin: 20px 0; }
.panel { background: #fff; border: 1px solid var(--line); border-radius: var(--radius); overflow: hidden; }
.panel .head { background: var(--brand); color: #fff; padding: 16px 22px; font-weight: 800; }
.panel .item { display: flex; gap: 14px; padding: 16px 22px; border-top: 1px solid var(--line); }
.panel .item:first-of-type { border-top: 0; }
.panel .num { flex: 0 0 30px; height: 30px; border-radius: 50%; background: var(--gold); color: var(--gold-ink); display: grid; place-items: center; font-weight: 800; font-size: .9rem; }
.panel .item p { margin: 0; color: var(--muted); }
.panel .item strong { color: var(--ink); }

/* Forms (instant quote + calculator) */
.q { background: #fff; border: 1px solid var(--line); border-radius: var(--radius); padding: 26px 28px; }
.q fieldset { border: 0; padding: 0; margin: 0 0 20px; }
.q legend { font-weight: 800; margin-bottom: 10px; padding: 0; }
.opts { display: flex; flex-wrap: wrap; gap: 8px; }
.opts label { cursor: pointer; }
.opts input { position: absolute; opacity: 0; pointer-events: none; }
.opts span { display: inline-block; padding: 9px 15px; border: 1.5px solid var(--line); border-radius: 999px; font-size: .93rem; background: #fff; transition: all .12s; }
.opts input:checked + span { background: var(--brand); border-color: var(--brand); color: #fff; }
.opts input:focus-visible + span { outline: 3px solid var(--gold); outline-offset: 2px; }
.num-in { width: 100%; padding: 12px 14px; border: 1.5px solid var(--line); border-radius: 10px; font-size: 1.05rem; font-family: var(--sans); }
.num-in:focus { outline: 3px solid var(--gold); outline-offset: 1px; }
.result { position: sticky; top: 96px; background: var(--brand); color: var(--on-dark); border: 1px solid rgba(184,151,90,.35); border-radius: 20px; padding: 30px; }
.result h3 { color: #fff; }
.result .big { font-size: 3.2rem; font-weight: 800; color: var(--gold-2); line-height: 1; margin: 6px 0 4px; }
.result .big small { font-size: 1rem; color: var(--on-dark-2); font-weight: 500; }
.result ul { padding-left: 20px; margin: 14px 0 22px; }
.result li { margin-bottom: 6px; }
.result .muted { color: var(--on-dark-2); font-size: .9rem; }

/* Table */
.table-wrap { overflow-x: auto; margin-top: 30px; border: 1px solid var(--line); border-radius: var(--radius); background: #fff; }
table { width: 100%; border-collapse: collapse; min-width: 560px; }
th, td { padding: 15px 20px; text-align: left; border-bottom: 1px solid var(--line); font-size: .97rem; }
tr:last-child td { border-bottom: 0; }
thead th { background: var(--brand); color: #fff; }
thead th.yu { background: var(--gold); color: var(--gold-ink); }
td.yu { font-weight: 700; color: var(--brand); background: #faf5ea; }
td.other { color: var(--muted); }

/* Steps */
.steps { counter-reset: s; display: grid; grid-template-columns: repeat(4, 1fr); gap: 20px; margin-top: 36px; }
@media (max-width: 900px) { .steps { grid-template-columns: 1fr 1fr; } }
@media (max-width: 560px) { .steps { grid-template-columns: 1fr; } }
.step { counter-increment: s; padding: 24px; border-radius: var(--radius); background: #fff; border: 1px solid var(--line); }
.step::before { content: counter(s); display: grid; place-items: center; width: 40px; height: 40px; border-radius: 50%; background: var(--brand); color: var(--gold-2); font-weight: 700; margin-bottom: 12px; box-shadow: 0 0 0 3px #fff, 0 0 0 4px var(--gold); }
.step p { margin: 0; color: var(--muted); font-size: .96rem; }

/* About */
.about { display: grid; grid-template-columns: 240px 1fr; gap: 44px; align-items: start; }
@media (max-width: 760px) { .about { grid-template-columns: 1fr; } }
.about img { width: 240px; border-radius: 22px; }
.creds { display: flex; flex-wrap: wrap; gap: 10px; margin-top: 16px; }
.creds span { background: var(--ivory); border: 1px solid #e3d6bd; border-radius: 999px; padding: 6px 14px; font-size: .9rem; font-weight: 700; color: var(--brand); }

/* Partner strip */
.partners { display: flex; flex-wrap: wrap; gap: 14px; justify-content: center; margin-top: 22px; }
.partners span { border: 1px solid var(--line); background: #fff; border-radius: 12px; padding: 12px 18px; font-weight: 800; color: var(--brand); }

/* FAQ */
details { background: #fff; border: 1px solid var(--line); border-radius: 12px; padding: 0 22px; margin-bottom: 12px; }
summary { cursor: pointer; padding: 18px 0; font-weight: 700; list-style: none; display: flex; justify-content: space-between; gap: 16px; }
summary::-webkit-details-marker { display: none; }
summary::after { content: "+"; font-size: 1.4rem; line-height: 1; color: var(--gold-deep); }
details[open] summary::after { content: "–"; }
details p { color: var(--muted); margin: 0 0 18px; }

/* CTA band */
.band { background: var(--brand); color: var(--on-dark); padding: 64px 0; border-top: 1px solid rgba(184,151,90,.35); }
.band .wrap { display: flex; flex-wrap: wrap; align-items: center; justify-content: space-between; gap: 24px; }
.band h2 { color: #fff; margin: 0 0 6px; }
.band p { margin: 0; }
.band .ctas { display: flex; flex-wrap: wrap; gap: 12px; }
.band a.mail { color: var(--gold-2); }

/* Footer */
footer { background: #07142a; color: var(--on-dark-2); border-top: 2px solid var(--gold); font-size: .9rem; padding: 48px 0 28px; }
footer .cols { display: grid; grid-template-columns: 1.3fr 1fr 1fr 1fr; gap: 28px; }
@media (max-width: 860px) { footer .cols { grid-template-columns: 1fr 1fr; } }
footer h4 { color: #fff; margin: 0 0 10px; font-size: .95rem; }
footer a { color: var(--on-dark); text-decoration: none; display: block; margin-bottom: 6px; }
footer a:hover { color: var(--gold-2); }
footer .legal { border-top: 1px solid rgba(184,151,90,.25); margin-top: 30px; padding-top: 18px; font-size: .82rem; }
footer .legal p { margin: 0 0 5px; }

/* ===== Gorilla-style layer (photo heroes, pills, icon cards, seal, enquiry panel) ===== */
.btn { border-radius: 999px; }
.top .btn { border-radius: 999px; }
.trust-strip { background: var(--soft); border-bottom: 1px solid var(--line); font-size: .9rem; }
.trust-strip .wrap { display: flex; flex-wrap: wrap; justify-content: center; gap: 8px 28px; padding-top: 9px; padding-bottom: 9px; color: var(--brand); font-weight: 600; letter-spacing: .02em; }
.trust-strip span::before { content: "★ "; color: var(--gold); }
.hero.photo { position: relative; padding: 0; min-height: 600px; display: flex; flex-direction: column; justify-content: flex-end;
  background-image: linear-gradient(90deg, rgba(8,20,38,.94) 0%, rgba(8,20,38,.76) 42%, rgba(8,20,38,.2) 75%), var(--hero-img);
  background-size: cover; background-position: center right; }
.hero.photo .hero-inner { padding: 110px 0 70px; }
.hero.photo h1 { max-width: 860px; font-size: clamp(2.3rem, 5vw, 3.9rem); }
.hl { background: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 200 12' preserveAspectRatio='none'%3E%3Cpath d='M2 9 C 50 2, 120 2, 198 6' stroke='%23c9a96e' stroke-width='4' fill='none' stroke-linecap='round'/%3E%3C/svg%3E") no-repeat left bottom / 100% .32em; padding-bottom: .08em; }
.hero.photo p.sub { max-width: 600px; }
.hero.photo .badges { background: rgba(8,20,38,.7); backdrop-filter: blur(4px); }
.seal { position: absolute; right: 7%; top: 70px; width: 170px; height: 170px; border-radius: 50%; background: var(--brand);
  border: 4px solid var(--gold); color: #fff; display: grid; place-items: center; text-align: center; box-shadow: 0 16px 40px rgba(0,0,0,.3); }
.seal div { padding: 18px; line-height: 1.1; }
.seal b { display: block; font-size: 1.55rem; color: var(--gold-2); font-weight: 900; letter-spacing: .02em; }
.seal small { display: block; font-size: .78rem; text-transform: uppercase; letter-spacing: .12em; margin-top: 6px; }
@media (max-width: 900px) { .seal { display: none; } .hero.photo { background-position: 70% center; } }
.svg-icon { width: 54px; height: 54px; border-radius: 14px; background: var(--ivory); display: grid; place-items: center; margin: 0 auto 14px; }
.svg-icon svg { width: 30px; height: 30px; stroke: var(--gold-deep); fill: none; stroke-width: 1.8; stroke-linecap: round; stroke-linejoin: round; }
.card.centered { text-align: center; align-items: center; }
.card.centered .incl { text-align: left; align-self: stretch; }
.card.centered .actions { flex-direction: column; justify-content: center; }
.card .photo { width: calc(100% + 56px); margin: -30px -28px 18px; height: 170px; object-fit: cover; border-radius: 20px 20px 0 0; }
.promo { display: grid; grid-template-columns: 1fr 1fr; gap: 0; border-radius: 22px; overflow: hidden; border: 1px solid var(--line); }
.promo .left { background: #fff; padding: 40px; display: grid; grid-template-columns: 1fr 170px; gap: 24px; align-items: center; }
.promo .left img { width: 170px; height: 170px; border-radius: 50%; object-fit: cover; border: 5px solid var(--ivory); }
.promo .right { background: var(--brand); color: var(--on-dark); padding: 36px 40px; }
.promo .right h3 { color: #fff; }
.promo label { display: block; font-size: .85rem; font-weight: 700; color: #fff; margin-bottom: 4px; }
.promo input, .promo select, .promo textarea { width: 100%; padding: 11px 12px; border-radius: 10px; border: 0; font-size: .98rem; font-family: var(--sans); margin-bottom: 12px; }
.promo .two { display: grid; grid-template-columns: 1fr 1fr; gap: 12px; }
@media (max-width: 900px) { .promo { grid-template-columns: 1fr; } .promo .left { grid-template-columns: 1fr; } }
.why-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 20px; margin-top: 34px; }
@media (max-width: 900px) { .why-grid { grid-template-columns: 1fr; } }
.why-grid .card { text-align: center; align-items: center; }
.split-img { width: 100%; height: 100%; min-height: 320px; object-fit: cover; border-radius: 22px; }
.photo-credit { font-size: .72rem; color: var(--on-dark-2); }

/* Headings in the logo's geometric typeface */
h1, h2, h3, .btn, .price, .seal b { font-family: var(--serif); }

/* Display serif for the big headings (premium look). h3, buttons and the logo stay in Montserrat to match the wordmark. */
:root { --display: "Playfair Display", Georgia, "Times New Roman", serif; }
h1, h2, .price, .seal b, .result .big { font-family: var(--display); font-weight: 600; letter-spacing: -.01em; font-variant-numeric: lining-nums; font-feature-settings: "lnum" 1; }
h1 { line-height: 1.08; }
.hero.photo h1 { font-size: clamp(2.4rem, 5.2vw, 4.1rem); }
h2 { font-size: clamp(1.8rem, 3.3vw, 2.6rem); line-height: 1.15; }
.band h2 { font-size: clamp(1.6rem, 2.7vw, 2.15rem); }
.price { font-size: 2.9rem; font-weight: 700; }
.result .big { font-size: 3.2rem; font-weight: 700; }
.hl { background-size: 100% .26em; }
h3 { font-weight: 700; letter-spacing: 0; }