:root{
  --burgundy:#7a0a0a;
  --burgundy-900:#3a0404;
  --burgundy-800:#520606;
  --burgundy-700:#680808;
  --gold:#c9a24a;
  --gold-light:#f7ecd3;
  --ink:#171717;
  --muted:#606060;
  --soft:#faf8f6;
  --soft-2:#f1ebe7;
  --white:#ffffff;
  --border:rgba(0,0,0,.085);
  --shadow:0 24px 70px rgba(24,10,10,.16);
  --shadow-soft:0 14px 36px rgba(24,10,10,.08);
  --radius:24px;
}
*{box-sizing:border-box;margin:0;padding:0}
html{scroll-behavior:smooth}
body{
  font-family:Arial,Helvetica,sans-serif;
  color:var(--ink);
  background:#fff;
  line-height:1.65;
  -webkit-font-smoothing:antialiased;
}
img{max-width:100%;height:auto;display:block}
a{color:inherit;text-decoration:none}
p{color:var(--muted)}
ul{color:var(--muted);padding-left:1.2rem}
li{margin:.35rem 0}
.skip-link{position:absolute;left:-999px;top:auto;width:1px;height:1px;overflow:hidden}
.skip-link:focus{left:20px;top:20px;width:auto;height:auto;background:#fff;color:#000;padding:10px;z-index:999}
.topbar{
  background:#150e0e;
  color:rgba(255,255,255,.86);
  font-size:.9rem;
}
.topbar-inner{
  max-width:1200px;margin:auto;padding:9px 20px;
  display:flex;justify-content:space-between;gap:16px;flex-wrap:wrap;
}
.topbar a{color:#fff;font-weight:700}
.nav{
  position:sticky;top:0;z-index:60;
  background:rgba(255,255,255,.94);
  border-bottom:1px solid var(--border);
  box-shadow:0 8px 28px rgba(0,0,0,.04);
}
.nav-inner{
  max-width:1200px;margin:auto;padding:12px 20px;
  display:flex;align-items:center;justify-content:space-between;gap:18px;
}
.brand{display:flex;align-items:center;gap:12px;font-weight:900;color:var(--burgundy)}
.brand-logo{
  width:118px;
  max-height:48px;
  object-fit:contain;
  background:#070707;
  border-radius:14px;
  padding:6px 9px;
}
.nav-links{display:flex;align-items:center;gap:6px;flex-wrap:wrap;justify-content:flex-end;font-weight:750}
.nav-links a{padding:9px 11px;border-radius:999px;color:#242424}
.nav-links a:hover{background:rgba(122,10,10,.075)}
.nav-links .nav-cta{background:var(--burgundy);color:#fff;box-shadow:0 12px 28px rgba(122,10,10,.18)}
.nav-links .nav-cta:hover{background:var(--burgundy-900)}
.hero{
  position:relative;overflow:hidden;color:#fff;
  background:
    radial-gradient(900px 420px at 15% 8%, rgba(255,255,255,.16), transparent 60%),
    linear-gradient(115deg, rgba(30,3,3,.96), rgba(122,10,10,.86)),
    url('../img/hero.svg');
  background-size:cover;background-position:center;
}
.hero::after{
  content:"";position:absolute;left:0;right:0;bottom:-68px;height:120px;
  background:#fff;transform:skewY(-3deg);
}
.hero-inner{
  max-width:1200px;margin:auto;padding:92px 20px 124px;
  display:grid;grid-template-columns:1.12fr .88fr;gap:40px;align-items:center;
  position:relative;z-index:2;
}
.hero-logo{
  width:min(310px,80vw);
  background:rgba(0,0,0,.28);
  border:1px solid rgba(255,255,255,.16);
  border-radius:22px;
  padding:12px 16px;
  margin-bottom:20px;
}
.eyebrow{
  display:inline-flex;align-items:center;gap:8px;
  padding:8px 12px;border-radius:999px;
  background:rgba(255,255,255,.12);border:1px solid rgba(255,255,255,.22);
  color:#fff;font-size:.86rem;font-weight:900;text-transform:uppercase;letter-spacing:.08em;
  margin-bottom:16px;
}
h1{
  font-size:clamp(2.25rem,5vw,4.65rem);
  line-height:1.02;letter-spacing:-.055em;font-weight:900;margin-bottom:18px;
}
.hero p{font-size:1.12rem;color:rgba(255,255,255,.92);max-width:760px}
.hero-actions{margin-top:26px;display:flex;gap:12px;flex-wrap:wrap}
.btn{
  display:inline-flex;align-items:center;justify-content:center;gap:8px;
  padding:13px 18px;border-radius:999px;font-weight:900;border:1px solid transparent;transition:.18s ease;
}
.btn:hover{transform:translateY(-2px)}
.btn-primary{background:#fff;color:var(--burgundy)}
.btn-secondary{background:rgba(255,255,255,.12);color:#fff;border-color:rgba(255,255,255,.26)}
.btn-dark{background:var(--burgundy);color:#fff;box-shadow:0 15px 34px rgba(122,10,10,.22)}
.btn-light{background:#fff;color:var(--burgundy);border-color:var(--border)}
.hero-card{
  background:rgba(255,255,255,.96);color:var(--ink);
  border:1px solid rgba(255,255,255,.48);
  border-radius:30px;padding:30px;box-shadow:var(--shadow);
}
.hero-card h2{color:var(--burgundy);font-size:1.45rem;margin-bottom:10px}
.hero-card p{color:var(--muted);margin-bottom:14px}
.check-list{list-style:none;padding-left:0}
.check-list li{position:relative;padding-left:31px;color:#343434;font-weight:650}
.check-list li::before{
  content:"✓";position:absolute;left:0;top:2px;width:21px;height:21px;
  border-radius:999px;background:rgba(122,10,10,.10);color:var(--burgundy);
  display:grid;place-items:center;font-size:.78rem;font-weight:900;
}
.section{max-width:1200px;margin:auto;padding:82px 20px}
.section.alt{max-width:none;background:var(--soft)}
.section.alt>.inner{max-width:1200px;margin:auto}
.center{text-align:center}
.kicker{color:var(--burgundy);font-weight:900;letter-spacing:.13em;text-transform:uppercase;font-size:.79rem;margin-bottom:8px}
h2{font-size:clamp(1.85rem,3vw,3rem);line-height:1.12;letter-spacing:-.04em;margin-bottom:14px;color:var(--ink)}
h3{font-size:1.22rem;color:var(--burgundy);margin-bottom:8px}
.lead{font-size:1.08rem;max-width:850px}.center .lead{margin:0 auto}
.trust-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:14px;margin-top:-52px;position:relative;z-index:4}
.trust-card{background:#fff;border:1px solid var(--border);border-radius:20px;padding:18px;box-shadow:var(--shadow-soft)}
.trust-card strong{display:block;color:var(--burgundy);font-size:1.02rem;margin-bottom:4px}.trust-card span{font-size:.94rem;color:var(--muted)}
.grid{display:grid;grid-template-columns:repeat(3,1fr);gap:20px;margin-top:34px}
.card{
  background:#fff;border:1px solid var(--border);border-radius:var(--radius);
  padding:24px;box-shadow:var(--shadow-soft);transition:.18s ease;min-height:100%;
}
.card:hover{transform:translateY(-4px);box-shadow:var(--shadow)}
.icon{
  width:50px;height:50px;border-radius:17px;display:grid;place-items:center;
  background:rgba(122,10,10,.08);border:1px solid rgba(122,10,10,.13);
  color:var(--burgundy);font-weight:900;margin-bottom:14px;font-size:.9rem;
}
.card p{margin-bottom:14px}.read-more{font-weight:900;color:var(--burgundy)}
.split{display:grid;grid-template-columns:1fr 1fr;gap:40px;align-items:center}
.premium-image{
  min-height:430px;border-radius:32px;background-size:cover;background-position:center;
  border:1px solid var(--border);box-shadow:var(--shadow);
}
.image-review{background-image:url('../img/independent-review.svg')}
.image-tax{background-image:url('../img/tax.svg')}
.image-statements{background-image:url('../img/statements.svg')}
.image-bookkeeping{background-image:url('../img/bookkeeping.svg')}
.image-advisory{background-image:url('../img/advisory.svg')}
.image-hero{background-image:url('../img/hero.svg')}
.cta-band{
  border-radius:32px;padding:44px;box-shadow:var(--shadow);color:#fff;
  background:linear-gradient(135deg,rgba(122,10,10,.97),rgba(58,4,4,.97)),url('../img/hero.svg');
  background-size:cover;background-position:center;
  display:grid;grid-template-columns:1.15fr .85fr;gap:24px;align-items:center;
}
.cta-band h2{color:#fff}.cta-band p{color:rgba(255,255,255,.9)}
.cta-actions{display:flex;gap:12px;flex-wrap:wrap;justify-content:flex-end}
.process{counter-reset:step}
.process .card{position:relative}
.process .card::before{
  counter-increment:step;content:counter(step);
  position:absolute;top:18px;right:18px;width:34px;height:34px;border-radius:50%;
  background:var(--gold-light);color:var(--burgundy);display:grid;place-items:center;font-weight:900;
}
.faq{max-width:900px;margin:30px auto 0}
.faq-item{background:#fff;border:1px solid var(--border);border-radius:18px;padding:20px;margin-bottom:12px;box-shadow:0 10px 24px rgba(0,0,0,.05)}
.faq-item h3{color:#222;font-size:1.06rem}
.contact-box{
  background:linear-gradient(135deg,var(--burgundy),var(--burgundy-900));color:#fff;
  border-radius:32px;padding:44px;box-shadow:var(--shadow)
}
.contact-box h2{color:#fff}.contact-box p{color:rgba(255,255,255,.9)}
.form-grid{display:grid;grid-template-columns:1fr 1fr;gap:12px;margin-top:18px}
input,select,textarea{width:100%;border:1px solid rgba(255,255,255,.2);border-radius:14px;padding:14px;font:inherit}
textarea{grid-column:1/-1;min-height:130px}.form-grid button{grid-column:1/-1;border:0;cursor:pointer}
.breadcrumbs{font-size:.92rem;margin-bottom:18px;color:var(--muted)}.breadcrumbs a{font-weight:800;color:var(--burgundy)}
.footer{background:#171111;color:#fff;padding:46px 20px 24px}
.footer-inner{max-width:1200px;margin:auto;display:grid;grid-template-columns:1.25fr 1fr 1fr;gap:30px}
.footer-logo{width:185px;background:#050505;border-radius:16px;padding:10px;margin-bottom:14px}
.footer h3{color:#fff}.footer p,.footer a,.footer li{color:rgba(255,255,255,.76)}
.footer ul{list-style:none;padding:0}
.footer-bottom{max-width:1200px;margin:28px auto 0;padding-top:18px;border-top:1px solid rgba(255,255,255,.13);font-size:.9rem;color:rgba(255,255,255,.62)}
.whatsapp{position:fixed;right:20px;bottom:20px;background:#25D366;color:#fff;border-radius:999px;padding:13px 16px;font-weight:900;box-shadow:0 16px 38px rgba(0,0,0,.25);z-index:70}
.notice{background:var(--gold-light);border:1px solid rgba(201,162,74,.35);border-radius:18px;padding:16px;color:#4b3510;margin-top:18px}
.notice p{color:#4b3510}
@media(max-width:940px){
  .hero-inner,.split,.cta-band,.footer-inner{grid-template-columns:1fr}
  .grid,.trust-grid{grid-template-columns:1fr 1fr}
  .cta-actions{justify-content:flex-start}
}
@media(max-width:650px){
  .nav-inner{align-items:flex-start;flex-direction:column}
  .nav-links{justify-content:flex-start}
  .brand-logo{width:96px}
  .hero-inner{padding-top:64px}
  .hero-logo{width:100%}
  .grid,.trust-grid,.form-grid{grid-template-columns:1fr}
  textarea,.form-grid button{grid-column:auto}
  .section{padding:64px 16px}
  .cta-band,.contact-box{padding:28px}
}

.service-detail-grid{display:grid;grid-template-columns:repeat(2,1fr);gap:18px;margin-top:28px}
.detail-box{background:#fff;border:1px solid var(--border);border-radius:20px;padding:22px;box-shadow:var(--shadow-soft)}
.detail-box h3{color:var(--burgundy)}
@media(max-width:760px){.service-detail-grid{grid-template-columns:1fr}}