/* Muftals Accountancy — site styles */
:root {
  --charcoal: #686868;
  --blue: #0068A0;
  --blue-dark: #005280;
  --silver: #B4B4B4;
  --white: #ffffff;
  --light-grey: #f5f6f8;
  --mid-grey: #e8eaed;
  --text: #3a3a3a;
  --heading: #2c2c2c;
  --max: 1120px;
  --radius: 8px;
  --shadow: 0 2px 12px rgba(0,0,0,0.08);
  --font: "Segoe UI", system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", Arial, sans-serif;
}

*, *::before, *::after { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body {
  margin: 0;
  font-family: var(--font);
  font-size: 1.05rem;
  line-height: 1.65;
  color: var(--text);
  background: var(--white);
}
img { max-width: 100%; height: auto; display: block; }
a { color: var(--blue); text-decoration: none; }
a:hover { color: var(--blue-dark); text-decoration: underline; }
a:focus-visible, button:focus-visible, input:focus-visible, textarea:focus-visible, select:focus-visible {
  outline: 3px solid var(--blue);
  outline-offset: 2px;
}

.skip-link {
  position: absolute;
  left: -9999px;
  top: 0;
  background: var(--blue);
  color: var(--white);
  padding: 0.75rem 1.25rem;
  z-index: 1000;
}
.skip-link:focus { left: 0; }

.container { width: min(100% - 2rem, var(--max)); margin-inline: auto; }

/* Header */
.site-header {
  background: var(--white);
  border-bottom: 1px solid var(--mid-grey);
  position: sticky;
  top: 0;
  z-index: 100;
}
.header-inner {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 1rem;
  padding: 0.75rem 0;
}
.logo-link { flex-shrink: 0; }
.logo-link img { height: 56px; width: auto; }
.nav-toggle {
  display: none;
  background: var(--blue);
  color: var(--white);
  border: none;
  padding: 0.5rem 0.85rem;
  border-radius: var(--radius);
  font-size: 0.95rem;
  cursor: pointer;
}
.main-nav ul {
  list-style: none;
  margin: 0;
  padding: 0;
  display: flex;
  flex-wrap: wrap;
  gap: 0.15rem 1.1rem;
  align-items: center;
}
.main-nav a {
  color: var(--heading);
  font-weight: 500;
  font-size: 0.95rem;
  text-decoration: none;
  padding: 0.35rem 0;
}
.main-nav a:hover, .main-nav a[aria-current="page"] {
  color: var(--blue);
  text-decoration: none;
}
.main-nav .nav-cta {
  background: var(--blue);
  color: var(--white) !important;
  padding: 0.45rem 0.9rem;
  border-radius: var(--radius);
}
.main-nav .nav-cta:hover { background: var(--blue-dark); text-decoration: none; }

.has-dropdown { position: relative; }
.dropdown {
  display: none;
  position: absolute;
  top: 100%;
  left: 0;
  min-width: 240px;
  background: var(--white);
  border: 1px solid var(--mid-grey);
  border-radius: var(--radius);
  box-shadow: var(--shadow);
  padding: 0.5rem 0;
  z-index: 50;
}
.has-dropdown:hover > .dropdown { display: block; }
/* Click/keyboard open (avoids sticky :focus-within after navigating to Services) */
.has-dropdown.is-open > .dropdown { display: block; }
.dropdown a {
  display: block;
  padding: 0.45rem 1rem;
  font-size: 0.9rem;
  white-space: nowrap;
}
.dropdown a:hover { background: var(--light-grey); }

/* Hero */
.hero {
  background: linear-gradient(135deg, var(--light-grey) 0%, #eef3f7 55%, var(--white) 100%);
  padding: 3.5rem 0 3rem;
  border-bottom: 1px solid var(--mid-grey);
}
.hero h1 {
  margin: 0 0 1rem;
  font-size: clamp(1.75rem, 4vw, 2.35rem);
  line-height: 1.25;
  color: var(--heading);
  max-width: 18ch;
}
.hero .lead {
  font-size: 1.15rem;
  color: var(--charcoal);
  max-width: 42rem;
  margin: 0 0 1.75rem;
}
.hero-actions { display: flex; flex-wrap: wrap; gap: 0.75rem; margin-bottom: 1.75rem; }
.trust-chips {
  display: flex;
  flex-wrap: wrap;
  gap: 0.5rem;
  list-style: none;
  margin: 0;
  padding: 0;
}
.trust-chips li {
  background: var(--white);
  border: 1px solid var(--silver);
  color: var(--charcoal);
  font-size: 0.85rem;
  font-weight: 600;
  padding: 0.35rem 0.75rem;
  border-radius: 999px;
}

/* Buttons */
.btn {
  display: inline-block;
  padding: 0.7rem 1.25rem;
  border-radius: var(--radius);
  font-weight: 600;
  font-size: 0.95rem;
  text-decoration: none;
  border: 2px solid transparent;
  cursor: pointer;
  transition: background 0.15s, color 0.15s, border-color 0.15s;
}
.btn:hover { text-decoration: none; }
.btn-primary { background: var(--blue); color: var(--white); border-color: var(--blue); }
.btn-primary:hover { background: var(--blue-dark); border-color: var(--blue-dark); color: var(--white); }
.btn-secondary { background: transparent; color: var(--blue); border-color: var(--blue); }
.btn-secondary:hover { background: var(--blue); color: var(--white); }
.btn-ghost { background: var(--white); color: var(--heading); border-color: var(--silver); }
.btn-ghost:hover { border-color: var(--blue); color: var(--blue); }

/* Sections */
.section { padding: 3rem 0; }
.section-alt { background: var(--light-grey); }
.section h2 {
  margin: 0 0 0.75rem;
  font-size: clamp(1.4rem, 3vw, 1.85rem);
  color: var(--heading);
}
.section .section-intro {
  max-width: 40rem;
  color: var(--charcoal);
  margin: 0 0 2rem;
}
.page-hero {
  background: var(--light-grey);
  padding: 2.5rem 0 2rem;
  border-bottom: 1px solid var(--mid-grey);
}
.page-hero h1 {
  margin: 0 0 0.75rem;
  font-size: clamp(1.6rem, 3.5vw, 2.1rem);
  color: var(--heading);
}
.page-hero .lead { margin: 0; max-width: 42rem; color: var(--charcoal); }
.breadcrumb {
  font-size: 0.875rem;
  color: var(--charcoal);
  margin-bottom: 0.75rem;
}
.breadcrumb a { color: var(--blue); }
.breadcrumb span { color: var(--silver); margin: 0 0.35rem; }

/* Cards / grids */
.card-grid {
  display: grid;
  grid-template-columns: repeat(auto-fill, minmax(260px, 1fr));
  gap: 1.25rem;
}
.card {
  background: var(--white);
  border: 1px solid var(--mid-grey);
  border-radius: var(--radius);
  padding: 1.35rem;
  box-shadow: var(--shadow);
  display: flex;
  flex-direction: column;
}
.card h3 {
  margin: 0 0 0.5rem;
  font-size: 1.1rem;
  color: var(--heading);
}
.card h3 a { color: inherit; text-decoration: none; }
.card h3 a:hover { color: var(--blue); }
.card p { margin: 0 0 1rem; flex: 1; font-size: 0.95rem; color: var(--charcoal); }
.card .card-link { font-weight: 600; font-size: 0.9rem; }

.two-col {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 2rem;
  align-items: start;
}
.feature-list { list-style: none; margin: 0; padding: 0; }
.feature-list li {
  padding: 0.55rem 0 0.55rem 1.6rem;
  position: relative;
  border-bottom: 1px solid var(--mid-grey);
}
.feature-list li::before {
  content: "";
  position: absolute;
  left: 0;
  top: 1rem;
  width: 0.55rem;
  height: 0.55rem;
  border-radius: 50%;
  background: var(--blue);
}
.steps {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(180px, 1fr));
  gap: 1rem;
  counter-reset: step;
}
.step {
  background: var(--white);
  border: 1px solid var(--mid-grey);
  border-radius: var(--radius);
  padding: 1.25rem;
  position: relative;
}
.step::before {
  counter-increment: step;
  content: counter(step);
  display: inline-flex;
  align-items: center;
  justify-content: center;
  width: 2rem;
  height: 2rem;
  border-radius: 50%;
  background: var(--blue);
  color: var(--white);
  font-weight: 700;
  font-size: 0.9rem;
  margin-bottom: 0.75rem;
}
.step h3 { margin: 0 0 0.4rem; font-size: 1.05rem; color: var(--heading); }
.step p { margin: 0; font-size: 0.95rem; color: var(--charcoal); }

.cta-band {
  background: var(--blue);
  color: var(--white);
  padding: 2.5rem 0;
  text-align: center;
}
.cta-band h2 { color: var(--white); margin: 0 0 0.5rem; }
.cta-band p { margin: 0 0 1.25rem; opacity: 0.95; }
.cta-band .btn-primary {
  background: var(--white);
  color: var(--blue);
  border-color: var(--white);
}
.cta-band .btn-primary:hover { background: var(--light-grey); }
.cta-band .btn-secondary {
  color: var(--white);
  border-color: var(--white);
}
.cta-band .btn-secondary:hover { background: rgba(255,255,255,0.15); color: var(--white); }
.cta-band .hero-actions { justify-content: center; }

.note-box {
  background: #fff8e6;
  border-left: 4px solid var(--silver);
  padding: 1rem 1.25rem;
  border-radius: 0 var(--radius) var(--radius) 0;
  font-size: 0.95rem;
  color: var(--charcoal);
}
.prose { max-width: 46rem; }
.prose h2 { margin-top: 2rem; }
.prose h3 { margin-top: 1.5rem; color: var(--heading); }
.prose ul, .prose ol { padding-left: 1.35rem; }
.prose li { margin-bottom: 0.4rem; }

/* FAQ */
.faq-list { max-width: 46rem; }
.faq-item {
  border-bottom: 1px solid var(--mid-grey);
  padding: 1rem 0;
}
.faq-item h3 {
  margin: 0 0 0.4rem;
  font-size: 1.05rem;
  color: var(--heading);
}
.faq-item p { margin: 0; color: var(--charcoal); font-size: 0.98rem; }

/* Forms */
.form-grid { display: grid; gap: 1rem; max-width: 36rem; }
.form-group label {
  display: block;
  font-weight: 600;
  font-size: 0.9rem;
  margin-bottom: 0.35rem;
  color: var(--heading);
}
.form-group input,
.form-group textarea,
.form-group select {
  width: 100%;
  padding: 0.65rem 0.75rem;
  border: 1px solid var(--silver);
  border-radius: var(--radius);
  font: inherit;
  background: var(--white);
}
.form-group textarea { min-height: 140px; resize: vertical; }
.form-note { font-size: 0.875rem; color: var(--charcoal); margin-top: 0.75rem; }
.contact-details dt { font-weight: 700; color: var(--heading); margin-top: 1rem; }
.contact-details dd { margin: 0.25rem 0 0; }
.contact-details a { font-weight: 500; }

/* Footer */
.site-footer {
  background: #3f3f3f;
  color: #d8d8d8;
  padding: 3rem 0 1.5rem;
  margin-top: 0;
  font-size: 0.95rem;
}
.site-footer a { color: #e8e8e8; }
.site-footer a:hover { color: var(--white); }
.footer-grid {
  display: grid;
  grid-template-columns: 1.4fr 1fr 1fr 1fr;
  gap: 2rem;
  margin-bottom: 2rem;
}
.site-footer h3 {
  color: var(--white);
  font-size: 1rem;
  margin: 0 0 0.85rem;
}
.site-footer ul { list-style: none; margin: 0; padding: 0; }
.site-footer li { margin-bottom: 0.4rem; }
.footer-brand p { margin: 0.4rem 0; }
.footer-bottom {
  border-top: 1px solid #555;
  padding-top: 1.25rem;
  display: flex;
  flex-wrap: wrap;
  gap: 0.75rem 1.5rem;
  justify-content: space-between;
  font-size: 0.875rem;
}
.footer-legal { display: flex; flex-wrap: wrap; gap: 0.75rem 1.25rem; }
.memberships { color: var(--silver); font-weight: 600; letter-spacing: 0.02em; }

/* Article / insights */
.meta-line { font-size: 0.875rem; color: var(--charcoal); margin-bottom: 1.5rem; }
.article-card .meta-line { margin-bottom: 0.5rem; }

/* Utility */
.mt-0 { margin-top: 0; }
.mb-0 { margin-bottom: 0; }
.sr-only {
  position: absolute; width: 1px; height: 1px; padding: 0; margin: -1px;
  overflow: hidden; clip: rect(0,0,0,0); white-space: nowrap; border: 0;
}

@media (max-width: 900px) {
  .nav-toggle { display: inline-block; }
  .main-nav {
    display: none;
    position: absolute;
    top: 100%;
    left: 0;
    right: 0;
    background: var(--white);
    border-bottom: 1px solid var(--mid-grey);
    box-shadow: var(--shadow);
    padding: 1rem;
  }
  .main-nav.is-open { display: block; }
  .main-nav ul { flex-direction: column; align-items: stretch; gap: 0; }
  .main-nav li { border-bottom: 1px solid var(--mid-grey); }
  .main-nav a { display: block; padding: 0.75rem 0.25rem; }
  .main-nav .nav-cta { text-align: center; margin-top: 0.5rem; }
  /* dropdown removed from markup */
  .two-col { grid-template-columns: 1fr; }
  .footer-grid { grid-template-columns: 1fr 1fr; }
  .hero h1 { max-width: none; }
}

@media (max-width: 560px) {
  .footer-grid { grid-template-columns: 1fr; }
  .logo-link img { height: 48px; }
}