James W A Cruickshank Business Services Limited Trading as James W A Cruickshank & Co Privacy Policy

James W A Cruickshank & Co (“We”) are committed to protecting and respecting your privacy.

This policy sets out the basis on which any personal data we collect from you, or that you provide to us, will be processed by us. Please read the following carefully to understand our views and practices regarding your personal data and how we will treat it.

For the purpose of the General Data Protection Regulations 2018 (the “Act”), the data controller is James W A Cruickshank Business Services Limited of Inglewood, Wreay, Carlisle, Cumbria, CA4 0RL.

Information We May Collect From You

We only collect identifiable personal data or information that is specifically and voluntarily provided by a visitor to our site. For example, a visitor to our site may choose to provide information such as name, office address, e-mail address and/or telephone number in order to contact us for further information or join our mailing list for newsletters and updates.

We may collect the following data about you:

Information that you provide by filling in forms on our site www.jwacaccountants.co.uk (“our site”). This includes information provided at the time of registering to use our site, subscribing to our service, posting material or requesting further services. We may also ask you for information if you report a problem with our site.

  • If you contact us, we may keep a record of that correspondence.
  • Details of transactions you enter into with us either through or in connection with our site.
  • Details of your visits to our site and the resources that you access.
  • Information you provide to us for the purpose of subscribing to our site services, email notifications and/or newsletters.

IP Address

We WILL NOT collect information about your computer, including where available your IP address, operating system and browser type.

Cookies

Cookies are small data files which most website operators place on the browser or hard drive of their user’s computer. Cookies may gather information about the user’s use of the website or enable the website to recognise the user as an existing customer when he returns to the website at a later date. More recently, cookies have also been used to collect information about the user which allows the website operator or a third party to create a profile of the user, his preferences and his interests for the purpose of serving the user with targeted, interest-based advertising.

Our website uses basic cookies for functions such as our contact form.    We do not collect or collate any data about your location, browser etc.

Where We Store Your Personal Data

All information you provide to us is stored on our secure servers.

Unfortunately, the transmission of information via the internet is not completely secure. Although we will do our best to protect your personal data, we cannot guarantee the security of your data transmitted to our site; any transmission is at your own risk. Once we have received your information, we will use strict procedures and security features to try to prevent unauthorised access.

Uses Made of The Information

When a visitor provides data to us, we use it for the purposes for which it was provided to us as stated at the point of collection (or if this is clear from the context of the collection).

We use this information held about you in the following ways:

To ensure that content from our site is presented in the most effective manner for you and for your computer.
To provide you with information, products or services that you request from us.

To carry out our obligations arising from any contracts entered into between you and us.
To allow you to participate in interactive features of our service, when you choose to do so.
To notify you about changes to our service.
We WILL NOT USE your data, or permit selected third parties to use your data, to provide you with information about goods and services which may be of interest to you.

If you are a client, we will only contact you by electronic means (e-mail or SMS) with information about goods and services similar to those which were the subject is relevant to the services provided to you.

Disclosure of Your Information

We will not disclose your personal information to third parties.

Your Rights

You have the right to ask us not to process your personal data for marketing purposes. We will usually inform you (before collecting your data) if we intend to use your data for such purposes or if we intend to disclose your information to any third party for such purposes. You can exercise your right to prevent such processing by checking certain boxes on the forms we use to collect your data. You can exercise this right at any time by contacting us at This email address is being protected from spambots. You need JavaScript enabled to view it., 01697473057, Inglewood, Wreay, Carlisle, Cumbria, CA4 0RL marking your correspondence “General Data Protection Regulations”.

Our site may, from time to time, contain links to and from the websites of our partners networks, advertisers and affiliates. If you follow a link to any of these websites, please note that these websites have their own privacy policies and that we do not accept any responsibility or liability for these policies. Please check these policies before you submit any personal data to these websites.

Access To Information

The Act gives you the right to access information held about you. Your right of access can be exercised in accordance with the Act

Changes To Our Privacy Policy

Any changes we may make to our privacy policy in the future will be posted on this page and, where appropriate, notified to you by e-mail.

Contact

Questions, comments and requests regarding this privacy policy are welcomed and should be addressed to This email address is being protected from spambots. You need JavaScript enabled to view it., 01697473057 or Inglewood, Wreay, Carlisle, Cumbria, CA4 0RL marking your correspondence “General Data Protection Regulations”.

 

Our Specialist Accountancy & Tax Planning Team

James Cruickshank
Jim Cruickshank - Chartered Accountant, Chartered Tax Advisor & Registered Auditor

Jim Cruickshank has a wide range of experience having trained as an engineer, worked with the Inland Revenue Enquiry Branch, been Financial Controller within a multi-national pharmaceutical company and Finance Director of two medium sized family companies.

Jim specialises in Business and Taxation advice and is both a Chartered Accountant and Chartered Tax Advisor. He is currently taking exams that will qualify him as a Trusts and Estate Practitioner.

Over and above this demanding role, Jim has been a governor of Carlisle College for six years and Perth College for four years.

He still finds time to teach tax and accountancy at the local college sharing his knowledge and experience with up and coming accountants.

He is a member of the Inland Revenue working together team and education officer for the local Institute of Tax.

Standard Terms & Conditions

The following standard terms of business apply to all engagements accepted by James W A Cruickshank & Co. All work carried out is subject to these terms except where changes are expressly agreed in writing.

1 Professional obligations

We will observe the byelaws, regulations and ethical guidelines of the Institute of Chartered Accountants in England and Wales and the Chartered Institute of Taxation and accept instructions to act for you on the basis that we will act in accordance with those guidelines. Copies of these requirements are available for inspection in our offices.

Where you give us confidential information we shall at all times keep it confidential, except as required by law or as provided for in regulatory, ethical or other professional pronouncements applicable to this engagement.

We reserve the right to act during this engagement for other clients whose interests may be adverse to yours. We will notify you immediately should we become aware of any conflict of interest to which we are subject in relation to you.

2 Investment services

We are not authorised by the Financial Services Authority to conduct Investment Business. If you require investment business services we will refer you to a firm authorised by the Financial Services Authority.

3 Commissions or other benefits

Commissions or other benefits may sometimes become payable to us in respect of introductions to other professionals or transactions we arrange for you, in which case you will be notified in writing of the amount, the terms of payment and receipt of any such commissions or benefits. You consent to such commissions or other benefits being retained by us without our being liable to account to you for any such amounts.

4 Client monies

We may, from time to time, hold money on your behalf. Such money will be held in trust in a client bank account, which is segregated from the firm's funds. The account will be operated, and all funds dealt with, in accordance with the Clients' Money Regulations of the Institute of Chartered Accountants in England and Wales and the Chartered Institute of Taxation.

In order to avoid an excessive amount of administration, interest will only be paid to you where the amount of interest that would be earned on the balances held on your behalf in any calendar year exceeds £25. Any such interest would be calculated using the prevailing rate applied by NatWest Bank PLC for small deposits subject to the minimum period of notice for withdrawals. Subject to any tax legislation, interest will be paid gross.

If the total sum of money held on your behalf exceeds £10,000 for a period of more than 30 days, or such sum is likely to be held for more than 30 days, then the money will be placed in a separate interest-bearing client bank account designated to you. All interest earned on such money will be paid to you. Subject to any tax legislation, interest will be paid gross.

5 Fees

Our fees are computed on the basis of time spent on your affairs by the principals and our staff, and on the levels of skill and responsibility involved.

If it is necessary to carry out work outside the responsibilities outlined in this letter it will involve additional fees. Accordingly we would like to point out that it is in your interests to ensure that your records, etc. are completed to the agreed stage.

Invoices are payable in full before a report is signed and/or the financial statements are made available for filing.

It is our normal practice to request that clients make arrangements to pay a proportion of their fee on a monthly standing order. These standing orders will be applied to fees arising from work agreed in the letter of engagement for the current and ensuing years. Once we have been able to assess the amount of work and time involved we would be grateful if you would agree to pay an amount to us on a regular basis.

Our terms relating to payment of amounts invoiced and not covered by standing orders, where appropriate, are strictly 30 days. Interest will be charged on all overdue debts at 4% over base rate, or at the rate for the time being applicable under the Late Payment of Commercial Debts (Interest) Act 1998, whichever is the higher.

6 Retention of and access to records

During the course of our work we will collect information from you and others acting on your behalf and will return any original documents to you following the preparation [and audit*] of your financial statements [and returns*]. You should retain these records for at least seven years from the end of the accounting year to which they relate.

Whilst certain documents may legally belong to you, we intend to destroy correspondence and other papers that we store which are more than seven years old, other than documents which we consider to be of continuing significance. If you require retention of any document you must notify us of that fact in writing.

7 Quality control

As part of our ongoing commitment to providing a quality service, our files are periodically subject to an independent quality review. Our reviewers are highly experienced and professional people and are, of course, bound by the same requirements of confidentiality as our principals and staff.

8 Help us to give you the right service

If at any time you would like to discuss with us how our service to you could be improved, or if you are dissatisfied with the service you are receiving, please let us know, by telephoning or writing to Jim Cruickshank

We undertake to look into any complaint carefully and promptly and to do all we can to explain the position to you. If you feel that we have given you a less than satisfactory service, we undertake to do everything reasonable to address your concerns. If you are still not satisfied, you may of course take up matters with the Institute of Chartered Accountants in England and Wales and/or the Chartered Institute of Taxation

9 Applicable law

The engagement letter is governed by, and construed in accordance with, English law. The Courts of England will have exclusive jurisdiction in relation to any claim, dispute or difference concerning this engagement letter and any matter arising from it. Each party irrevocably waives any right it may have to object to any action being brought in those courts, to claim that the action has been brought in an inappropriate forum, or to claim that those courts do not have jurisdiction.

10 Internet communication

Internet communications are capable of data corruption and therefore we do not accept any responsibility for changes made to such communications after their despatch. It may therefore be inappropriate to rely on advice contained in an e-mail without obtaining written confirmation of it. We do not accept responsibility for any errors or problems that may arise through the use of internet communication and all risks connected with sending commercially sensitive information relating to your business are borne by you. If you do not agree to accept this risk, you should notify us in writing that e-mail is not an acceptable means of communication.

It is the responsibility of the recipient to carry out a virus check on any attachments received.

11 Data Protection Act 1998

We may obtain, use, process and disclose personal data about you in order that we may discharge the services agreed under this engagement letter, and for other related purposes including updating and enhancing client records, analysis for management purposes and statutory returns, crime prevention and legal and regulatory compliance. You have a right of access, under data protection legislation, to the personal data that we hold about you. We confirm that when processing data on your behalf we will comply with the provisions of the Data Protection Act 1998. For the purposes of the Data Protection Act 1998, the Data Controller in relation to personal data supplied about you is James Cruickshank.

12 Contracts (Rights of Third Parties) Act 1999

Persons who are not party to this agreement shall have no rights under the Contracts (Rights of Third Parties) Act 1999 to enforce any term of this agreement. This clause does not affect any right or remedy of any person which exists or is available otherwise than pursuant to that Act.

The advice that we give to you is for your sole use and does not constitute advice to any third party to whom you may communicate it. We accept no responsibility to third parties for any aspect of our professional services or work that is made available to them.

13 Money laundering

We have a duty under section 330 of the Proceeds of Crime Act 2002 to report to the National Criminal Intelligence Service (NCIS) if we know, or have reasonable cause to suspect, that you, or anyone connected with your business, are or have been involved in money laundering. Failure on our part to make a report where we have knowledge or reasonable grounds for suspicion would constitute a criminal offence.

The offence of money laundering is defined by section 340(11) of the Proceeds of Crime Act and includes the acquisition, possession or involvement in arrangements for concealing the benefits of any activity that constitutes a criminal offence in the UK. This definition is very wide and would include:

tax evasion through deliberate understatement of income or overstatement of expenses or stocks; or

deliberate failure to inform the tax authorities of known underpayments.

We are obliged by law to report to NCIS without your knowledge and consent and in fact we would commit the criminal offence of tipping off under section 333 of the Proceeds of Crime Act were we to inform you of any suspicions or that a report had been made.

We are not required to undertake work for the sole purpose of identifying suspicions of money laundering. We shall fulfil our obligations under the Proceeds of Crime Act 2002 in accordance with the guidance published by the Institute of Chartered Accountants in England and Wales and the Chartered Institute of Taxation.

14 Limitation of liability

We will provide our professional services with reasonable care and skill. However, we will not be held responsible for any losses arising from the supply by you or others of incorrect or incomplete information, or your or others' failure to supply any appropriate information or your failure to act on our advice or respond promptly to communications from us or other relevant authorities.

You agree to hold harmless and indemnify us against any misrepresentation, whether intentional or unintentional, supplied to us orally or in writing in connection with this agreement. You have agreed that you will not bring any claim in connection with services provided to you by the firm against any of our employees on a personal basis.


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Benefits of using an Accountant such as JWAC

  • New Business Start-ups - talking to us when you decide to become self-employed will help you effectively evaluate your business idea from a financial point of view, and learn about raising finance and reducing your tax obligations. 
  • We can also help you set up your financial record keeping systems which in the longer term should reduce your accounts bills.  
  • Our specialist knowledge ensures that your business will be set up in the best 'legal form' for your needs, that might be a partnership, sole-trader, limited company or limited partnership. 
  • Proper record-keeping is a legal requirement for those in business - you could face a fine of up to £3k if you don't keep accurate records in the right format.  
  • As your accountant we could assist you in many ways, not least in helping provide an accurate snapshort of what has happened with your business to date, what is happening now and what might happen in the future.  
  • Bank managers are often impressed by the output from good accounting systems. They will also have confidence in the financial data we present.