{"id":191,"date":"2025-08-11T20:02:25","date_gmt":"2025-08-11T20:02:25","guid":{"rendered":"https:\/\/numzo.co.uk\/terms-and-conditions\/"},"modified":"2026-10-13T15:41:34","modified_gmt":"2026-10-13T15:41:34","slug":"terms-and-conditions","status":"publish","type":"page","link":"https:\/\/numzo.co.uk\/pl\/terms-and-conditions\/","title":{"rendered":"Regulamin"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"191\" class=\"elementor elementor-191\">\n\t\t\t\t<div class=\"elementor-element elementor-element-40rpmiv5 twbb_section e-flex e-con-boxed e-con e-parent\" data-id=\"40rpmiv5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-hkc2g7zu elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget-tablet__width-initial elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"hkc2g7zu\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Terms and Conditions of Business<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ab279d elementor-widget elementor-widget-text-editor\" data-id=\"5ab279d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Max&amp;b Management Ltd | trading as Numzo | numzo.co.uk<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dirklfjz twbb_section e-flex e-con-boxed e-con e-parent\" data-id=\"dirklfjz\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ntpx8g5n elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget-tablet__width-initial elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"ntpx8g5n\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h6 class=\"PDq2pG_selectionAnchorContainer\" dir=\"auto\" data-start=\"1248\" data-end=\"1266\">1. About Us<\/h6><p dir=\"auto\" data-start=\"1268\" data-end=\"1529\"><strong data-start=\"1268\" data-end=\"1275\">1.1<\/strong> These Terms and Conditions govern the provision of accountancy and related services by Max&amp;B Management Ltd, a company registered in England and Wales under company number 15235600, trading as Numzo (referred to in these Terms as \u201cwe\u201d, \u201cus\u201d or \u201cNumzo\u201d).<\/p><p dir=\"auto\" data-start=\"1531\" data-end=\"1783\"><strong data-start=\"1531\" data-end=\"1538\">1.2<\/strong> Our registered office is 124 City Road, London, United Kingdom, EC1V 2NX. Our website is numzo.co.uk. Our Services are delivered primarily online, by telephone, email, video consultation and through cloud-based accounting and business software.<\/p><p dir=\"auto\" data-start=\"1785\" data-end=\"1945\"><strong data-start=\"1785\" data-end=\"1792\">1.3<\/strong> Numzo is operated by an AAT Licensed Accountant and provides accountancy services subject to applicable professional, legal and regulatory requirements.<\/p><p dir=\"auto\" data-start=\"1947\" data-end=\"2190\"><strong data-start=\"1947\" data-end=\"1954\">1.4<\/strong> These Terms apply together with the Engagement Letter issued to you. If there is any inconsistency between these Terms and your Engagement Letter in relation to the scope of Services or Fees, the Engagement Letter will take precedence.<\/p><p dir=\"auto\" data-start=\"2192\" data-end=\"2386\"><strong data-start=\"2192\" data-end=\"2199\">1.5<\/strong> By accepting our Engagement Letter or otherwise instructing us to commence Services after your engagement has been accepted by Numzo, you agree to be bound by these Terms and Conditions.<\/p><h6 dir=\"auto\" data-start=\"2388\" data-end=\"2409\">2. Definitions<\/h6><p dir=\"auto\" data-start=\"2411\" data-end=\"2441\">In these Terms and Conditions:<\/p><ul data-start=\"2443\" data-end=\"3219\"><li data-start=\"2443\" data-end=\"2568\"><strong data-start=\"2445\" data-end=\"2457\">\u201cClient\u201d<\/strong> means the individual, sole trader, partnership, limited company or other entity accepted by Numzo as a client.<\/li><li data-start=\"2569\" data-end=\"2738\"><strong data-start=\"2571\" data-end=\"2585\">\u201cServices\u201d<\/strong> means the accountancy, bookkeeping, tax, payroll, VAT, CIS and related services described in the Engagement Letter or otherwise agreed by us in writing.<\/li><li data-start=\"2739\" data-end=\"2923\"><strong data-start=\"2741\" data-end=\"2764\">\u201cEngagement Letter\u201d<\/strong> means the written engagement document or service agreement setting out the specific Services, responsibilities, Fees and other terms applicable to the Client.<\/li><li data-start=\"2924\" data-end=\"3085\"><strong data-start=\"2926\" data-end=\"2936\">\u201cFees\u201d<\/strong> means the charges payable by the Client for the Services as set out in the Engagement Letter, package description or as otherwise agreed in writing.<\/li><li data-start=\"3086\" data-end=\"3139\"><strong data-start=\"3088\" data-end=\"3098\">\u201cHMRC\u201d<\/strong> means His Majesty\u2019s Revenue and Customs.<\/li><li data-start=\"3140\" data-end=\"3219\"><strong data-start=\"3142\" data-end=\"3163\">\u201cCompanies House\u201d<\/strong> means the registrar of companies for England and Wales.<\/li><\/ul><h6 dir=\"auto\" data-start=\"3221\" data-end=\"3243\">3. Our Services<\/h6><p dir=\"auto\" data-start=\"3245\" data-end=\"3385\"><strong data-start=\"3245\" data-end=\"3252\">3.1<\/strong> We will provide the Services described in the Engagement Letter. The scope of Services may include any combination of the following:<\/p><ul data-start=\"3387\" data-end=\"3907\"><li data-start=\"3387\" data-end=\"3435\">Bookkeeping and accounting records maintenance<\/li><li data-start=\"3436\" data-end=\"3491\">Self Assessment tax return preparation and submission<\/li><li data-start=\"3492\" data-end=\"3560\">Annual accounts preparation for sole traders and limited companies<\/li><li data-start=\"3561\" data-end=\"3612\">Corporation Tax return preparation and submission<\/li><li data-start=\"3613\" data-end=\"3652\">Przygotowanie i z\u0142o\u017cenie deklaracji VAT<\/li><li data-start=\"3653\" data-end=\"3711\">Payroll processing and Real Time Information submissions<\/li><li data-start=\"3712\" data-end=\"3763\">Construction Industry Scheme (CIS) administration<\/li><li data-start=\"3764\" data-end=\"3811\">Companies House filing and compliance support<\/li><li data-start=\"3812\" data-end=\"3857\">Management accounts and financial reporting<\/li><li data-start=\"3858\" data-end=\"3907\">Business start-up and general accounting advice<\/li><\/ul><p dir=\"auto\" data-start=\"3909\" data-end=\"4138\"><strong data-start=\"3909\" data-end=\"3916\">3.2<\/strong> Any Services not set out in the Engagement Letter are outside the agreed scope and may be subject to additional Fees. We will notify you of any additional charges before undertaking material work outside the agreed scope.<\/p><p dir=\"auto\" data-start=\"4140\" data-end=\"4415\"><strong data-start=\"4140\" data-end=\"4147\">3.3<\/strong> Our website packages and pricing provide a general description of the Services available. The precise scope of your engagement, including any package limits, additional charges or exclusions, will be confirmed in your Engagement Letter or otherwise agreed in writing.<\/p><p dir=\"auto\" data-start=\"4417\" data-end=\"4573\"><strong data-start=\"4417\" data-end=\"4424\">3.4<\/strong> We will perform our Services with reasonable care and skill and in accordance with the professional standards applicable to the Services we provide.<\/p><p dir=\"auto\" data-start=\"4575\" data-end=\"4797\"><strong data-start=\"4575\" data-end=\"4582\">3.5<\/strong> Unless expressly stated in the Engagement Letter, our Services do not constitute an audit, independent assurance engagement or independent verification of the completeness or accuracy of information supplied to us.<\/p><p dir=\"auto\" data-start=\"4799\" data-end=\"5072\"><strong data-start=\"4799\" data-end=\"4806\">3.6<\/strong> We do not provide legal advice, investment advice, regulated financial advice, insolvency services or any other regulated professional service unless this has been expressly agreed in writing and we are legally and professionally authorised to provide that service.<\/p><h6 dir=\"auto\" data-start=\"5074\" data-end=\"5130\">4. Client Acceptance and Commencement of Services<\/h6><p dir=\"auto\" data-start=\"5132\" data-end=\"5350\"><strong data-start=\"5132\" data-end=\"5139\">4.1<\/strong> Submitting an enquiry, selecting a package, completing an online checkout, making a payment or otherwise requesting Services does not, by itself, create a professional engagement or oblige Numzo to act for you.<\/p><p dir=\"auto\" data-start=\"5352\" data-end=\"5566\"><strong data-start=\"5352\" data-end=\"5359\">4.2<\/strong> Before accepting a new Client, we may carry out such client acceptance procedures as we consider appropriate or are required to carry out by law, regulation, professional standards or our internal policies.<\/p><p dir=\"auto\" data-start=\"5568\" data-end=\"5586\">These may include:<\/p><ul data-start=\"5588\" data-end=\"5938\"><li data-start=\"5588\" data-end=\"5623\">Identity and address verification<\/li><li data-start=\"5624\" data-end=\"5665\">Beneficial ownership and control checks<\/li><li data-start=\"5666\" data-end=\"5696\">Anti-money laundering checks<\/li><li data-start=\"5697\" data-end=\"5739\">Sanctions and other compliance screening<\/li><li data-start=\"5740\" data-end=\"5769\">Conflict-of-interest checks<\/li><li data-start=\"5770\" data-end=\"5824\">Review of your business activities and circumstances<\/li><li data-start=\"5825\" data-end=\"5938\">Assessment of whether the requested Services fall within our professional competence, licence and risk appetite<\/li><\/ul><p dir=\"auto\" data-start=\"5940\" data-end=\"6202\"><strong data-start=\"5940\" data-end=\"5947\">4.3<\/strong> We may request additional information or documentation relating to you, your business, its ownership, activities, transactions, source of funds or source of wealth where reasonably required for legal, regulatory, professional or risk-management purposes.<\/p><p dir=\"auto\" data-start=\"6204\" data-end=\"6310\"><strong data-start=\"6204\" data-end=\"6211\">4.4<\/strong> Unless expressly agreed otherwise in writing, our professional engagement will commence only when:<\/p><ul data-start=\"6312\" data-end=\"6551\"><li data-start=\"6312\" data-end=\"6374\">Numzo has confirmed that you have been accepted as a Client;<\/li><li data-start=\"6375\" data-end=\"6476\">any client due diligence and identity checks required by us have been satisfactorily completed; and<\/li><li data-start=\"6477\" data-end=\"6551\">you have accepted the applicable Engagement Letter or service agreement.<\/li><\/ul><p dir=\"auto\" data-start=\"6553\" data-end=\"6727\"><strong data-start=\"6553\" data-end=\"6560\">4.5<\/strong> Where payment is made before the client acceptance process has been completed, receipt or processing of that payment does not constitute acceptance of the engagement.<\/p><p dir=\"auto\" data-start=\"6729\" data-end=\"7020\"><strong data-start=\"6729\" data-end=\"6736\">4.6<\/strong> If we decide that we are unable to accept the engagement before Services have commenced, any relevant service fee paid directly to Numzo will be refunded to the original payment method. We are not responsible for processing delays caused by banks, card issuers or payment processors.<\/p><p dir=\"auto\" data-start=\"7022\" data-end=\"7097\"><strong data-start=\"7022\" data-end=\"7029\">4.7<\/strong> We may decline, postpone, suspend or terminate an engagement where:<\/p><ul data-start=\"7099\" data-end=\"7534\"><li data-start=\"7099\" data-end=\"7155\">required information or documentation is not provided;<\/li><li data-start=\"7156\" data-end=\"7214\">we are unable to complete required client due diligence;<\/li><li data-start=\"7215\" data-end=\"7247\">a conflict of interest arises;<\/li><li data-start=\"7248\" data-end=\"7313\">the requested work falls outside our permitted or agreed scope;<\/li><li data-start=\"7314\" data-end=\"7397\">continuing to act could breach a legal, regulatory or professional obligation; or<\/li><li data-start=\"7398\" data-end=\"7534\">continuing the engagement would, in our reasonable assessment, expose Numzo to unacceptable professional, regulatory or business risk.<\/li><\/ul><p dir=\"auto\" data-start=\"7536\" data-end=\"7690\"><strong data-start=\"7536\" data-end=\"7543\">4.8<\/strong> Where the law restricts our ability to explain the reason for a decision made under this section, we may be unable to provide further information.<\/p><h6 dir=\"auto\" data-start=\"7692\" data-end=\"7725\">5. Client Responsibilities<\/h6><p dir=\"auto\" data-start=\"7727\" data-end=\"7748\"><strong data-start=\"7727\" data-end=\"7734\">5.1<\/strong> You agree to:<\/p><ul data-start=\"7750\" data-end=\"8400\"><li data-start=\"7750\" data-end=\"7877\">Provide us with complete, accurate and timely information, records and documents reasonably required to perform the Services.<\/li><li data-start=\"7878\" data-end=\"8006\">Inform us promptly of material changes to your business, ownership, tax affairs or circumstances that may affect the Services.<\/li><li data-start=\"8007\" data-end=\"8107\">Respond to our requests for information, instructions and approvals within a reasonable timeframe.<\/li><li data-start=\"8108\" data-end=\"8211\">Keep us informed of relevant correspondence received from HMRC, Companies House or other authorities.<\/li><li data-start=\"8212\" data-end=\"8297\">Make payment of all Fees in accordance with these Terms and your Engagement Letter.<\/li><li data-start=\"8298\" data-end=\"8400\">Ensure that information provided to us is true, accurate and complete to the best of your knowledge.<\/li><\/ul><p dir=\"auto\" data-start=\"8402\" data-end=\"8524\"><strong data-start=\"8402\" data-end=\"8409\">5.2<\/strong> You remain responsible for the accuracy and completeness of the underlying information and records supplied to us.<\/p><p dir=\"auto\" data-start=\"8526\" data-end=\"8772\"><strong data-start=\"8526\" data-end=\"8533\">5.3<\/strong> We may rely upon information and explanations supplied by you or on your behalf without independently verifying them unless the nature of the engagement requires us to do otherwise or we have reasonable grounds to question their accuracy.<\/p><p dir=\"auto\" data-start=\"8774\" data-end=\"8914\"><strong data-start=\"8774\" data-end=\"8781\">5.4<\/strong> Where appropriate, we will provide accounts, tax returns or other material submissions to you for review and approval before filing.<\/p><p dir=\"auto\" data-start=\"8916\" data-end=\"9034\">You are responsible for reviewing them and informing us promptly of any error, omission or matter requiring amendment.<\/p><p dir=\"auto\" data-start=\"9036\" data-end=\"9158\"><strong data-start=\"9036\" data-end=\"9043\">5.5<\/strong> We are entitled to rely on approval provided by you or by a person whom you have authorised to act on your behalf.<\/p><p dir=\"auto\" data-start=\"9160\" data-end=\"9385\"><strong data-start=\"9160\" data-end=\"9167\">5.6<\/strong> We are not responsible for errors, penalties, interest, late-filing charges or other consequences resulting from inaccurate, incomplete or late information, instructions or approvals supplied by you or on your behalf.<\/p><p dir=\"auto\" data-start=\"9387\" data-end=\"9617\"><strong data-start=\"9387\" data-end=\"9394\">5.7<\/strong> Although we may provide reminders as part of our Services, you remain responsible for ensuring that tax liabilities and other amounts due to HMRC, Companies House or any other authority are paid by the applicable deadline.<\/p><p dir=\"auto\" data-start=\"9619\" data-end=\"9851\"><strong data-start=\"9619\" data-end=\"9626\">5.8<\/strong> We cannot guarantee completion of a filing or submission by a statutory deadline where complete records, information, instructions or approvals are provided too close to that deadline for the work reasonably to be completed.<\/p><h6 dir=\"auto\" data-start=\"9853\" data-end=\"9879\">6. Fees and Payment<\/h6><p dir=\"auto\" data-start=\"9881\" data-end=\"10068\"><strong data-start=\"9881\" data-end=\"9888\">6.1<\/strong> Our Fees will be as set out in the Engagement Letter, applicable package or as otherwise agreed in writing. We may offer fixed monthly Fees, one-off Fees or a combination of both.<\/p><p dir=\"auto\" data-start=\"10070\" data-end=\"10238\"><strong data-start=\"10070\" data-end=\"10077\">6.2<\/strong> Fees are payable in advance or as otherwise stated in the Engagement Letter. Payments may be processed through Stripe or another payment method specified by us.<\/p><p dir=\"auto\" data-start=\"10240\" data-end=\"10429\"><strong data-start=\"10240\" data-end=\"10247\">6.3<\/strong> Processing or receipt of payment does not, by itself, constitute acceptance of a Client or commencement of a professional engagement and remains subject to section 4 of these Terms.<\/p><p dir=\"auto\" data-start=\"10431\" data-end=\"10648\"><strong data-start=\"10431\" data-end=\"10438\">6.4<\/strong> Where your circumstances, turnover, transaction volume, staffing levels, VAT status, business activities or complexity materially change, we may review whether your existing package or Fee remains appropriate.<\/p><p dir=\"auto\" data-start=\"10650\" data-end=\"10752\">Any material change to your ongoing package or Fee will be communicated to you before it takes effect.<\/p><p dir=\"auto\" data-start=\"10754\" data-end=\"11054\"><strong data-start=\"10754\" data-end=\"10761\">6.5<\/strong> We reserve the right to review and adjust our Fees from time to time. For an existing recurring engagement, we will normally give you not less than 30 days\u2019 written notice of an increase to the recurring Fee unless the increase results from a change in the scope of Services requested by you.<\/p><p dir=\"auto\" data-start=\"11056\" data-end=\"11115\"><strong data-start=\"11056\" data-end=\"11063\">6.6<\/strong> If payment is not received by the due date, we may:<\/p><ul data-start=\"11117\" data-end=\"11472\"><li data-start=\"11117\" data-end=\"11179\">Suspend the provision of Services until payment is received.<\/li><li data-start=\"11180\" data-end=\"11282\">Decline to undertake further work or make non-urgent submissions while material Fees remain overdue.<\/li><li data-start=\"11283\" data-end=\"11414\">Charge interest on overdue amounts where legally permitted, including statutory interest applicable to qualifying business debts.<\/li><li data-start=\"11415\" data-end=\"11472\">Terminate the engagement in accordance with section 10.<\/li><\/ul><p dir=\"auto\" data-start=\"11474\" data-end=\"11619\"><strong data-start=\"11474\" data-end=\"11481\">6.7<\/strong> All Fees are stated exclusive of VAT unless expressly stated otherwise. Where VAT is applicable, it will be added at the prevailing rate.<\/p><p dir=\"auto\" data-start=\"11621\" data-end=\"11859\"><strong data-start=\"11621\" data-end=\"11628\">6.8<\/strong> You are responsible for reasonable third-party costs and disbursements incurred on your behalf, including Companies House or other statutory filing fees, where these are not expressly included in your package or Engagement Letter.<\/p><h6 dir=\"auto\" data-start=\"11861\" data-end=\"11886\">7. Confidentiality<\/h6><p dir=\"auto\" data-start=\"11888\" data-end=\"12005\"><strong data-start=\"11888\" data-end=\"11895\">7.1<\/strong> We will keep information provided by you confidential and will not disclose it to third parties except where:<\/p><ul data-start=\"12007\" data-end=\"12448\"><li data-start=\"12007\" data-end=\"12041\">you have authorised us to do so;<\/li><li data-start=\"12042\" data-end=\"12139\">disclosure is required or permitted by law, regulation, professional obligation or court order;<\/li><li data-start=\"12140\" data-end=\"12285\">disclosure is reasonably necessary to provide the Services, including disclosures to HMRC, Companies House or other authorities on your behalf;<\/li><li data-start=\"12286\" data-end=\"12386\">disclosure is reasonably necessary to our insurers, professional advisers or service providers; or<\/li><li data-start=\"12387\" data-end=\"12448\">disclosure is otherwise permitted under our Privacy Policy.<\/li><\/ul><p dir=\"auto\" data-start=\"12450\" data-end=\"12647\"><strong data-start=\"12450\" data-end=\"12457\">7.2<\/strong> Where we use third-party service providers to assist in delivering our Services, we will take reasonable steps to use providers appropriate to the nature of the information being processed.<\/p><p dir=\"auto\" data-start=\"12649\" data-end=\"12774\"><strong data-start=\"12649\" data-end=\"12656\">7.3<\/strong> You acknowledge that we may be legally prohibited from informing you about certain disclosures or regulatory reports.<\/p><p dir=\"auto\" data-start=\"12776\" data-end=\"12880\">Compliance with such obligations will not constitute a breach of our confidentiality obligations to you.<\/p><h6 dir=\"auto\" data-start=\"12882\" data-end=\"12939\">8. Anti-Money Laundering and Regulatory Compliance<\/h6><p dir=\"auto\" data-start=\"12941\" data-end=\"13143\"><strong data-start=\"12941\" data-end=\"12948\">8.1<\/strong> As a provider of accountancy services, we are subject to applicable anti-money laundering, counter-terrorist financing, sanctions and proceeds-of-crime legislation and professional requirements.<\/p><p dir=\"auto\" data-start=\"13145\" data-end=\"13260\"><strong data-start=\"13145\" data-end=\"13152\">8.2<\/strong> We are required to carry out client due diligence before and, where appropriate, throughout the engagement.<\/p><p dir=\"auto\" data-start=\"13262\" data-end=\"13412\">You agree to provide promptly such identification, ownership, business, financial and other information or documentation as we may reasonably request.<\/p><p dir=\"auto\" data-start=\"13414\" data-end=\"13555\"><strong data-start=\"13414\" data-end=\"13421\">8.3<\/strong> We may undertake electronic identity verification, sanctions screening or other checks using third-party providers where appropriate.<\/p><p dir=\"auto\" data-start=\"13557\" data-end=\"13697\"><strong data-start=\"13557\" data-end=\"13564\">8.4<\/strong> We may be required to make a report or disclosure to the National Crime Agency or another competent authority without informing you.<\/p><p dir=\"auto\" data-start=\"13699\" data-end=\"13828\">Where the law prohibits us from telling you that such a report or disclosure has been made, we will comply with that restriction.<\/p><p dir=\"auto\" data-start=\"13830\" data-end=\"13897\"><strong data-start=\"13830\" data-end=\"13837\">8.5<\/strong> We may delay, suspend, decline or terminate Services where:<\/p><ul data-start=\"13899\" data-end=\"14154\"><li data-start=\"13899\" data-end=\"13944\">required due diligence cannot be completed;<\/li><li data-start=\"13945\" data-end=\"14018\">information requested for legal or regulatory purposes is not provided;<\/li><li data-start=\"14019\" data-end=\"14073\">we have concerns that require us to cease acting; or<\/li><li data-start=\"14074\" data-end=\"14154\">continuing to act could breach a legal, regulatory or professional obligation.<\/li><\/ul><p dir=\"auto\" data-start=\"14156\" data-end=\"14369\"><strong data-start=\"14156\" data-end=\"14163\">8.6<\/strong> We will not be liable for delay or non-performance caused by our compliance with a legal or regulatory obligation, provided that nothing in this clause excludes liability which cannot lawfully be excluded.<\/p><h6 dir=\"auto\" data-start=\"14371\" data-end=\"14404\">9. Limitation of Liability<\/h6><p dir=\"auto\" data-start=\"14406\" data-end=\"14753\"><strong data-start=\"14406\" data-end=\"14413\">9.1<\/strong> Subject to section 9.4 and to the fullest extent permitted by law, our aggregate liability to you for loss or damage arising from the provision of the Services, whether in contract, tort, negligence or otherwise, will be limited to the total Fees paid by you to us in the 12 months immediately preceding the event giving rise to the claim.<\/p><p dir=\"auto\" data-start=\"14755\" data-end=\"14817\"><strong data-start=\"14755\" data-end=\"14762\">9.2<\/strong> Subject to applicable law, we shall not be liable for:<\/p><ul data-start=\"14819\" data-end=\"15584\"><li data-start=\"14819\" data-end=\"14852\">Indirect or consequential loss.<\/li><li data-start=\"14853\" data-end=\"14934\">Loss of profit, revenue, business opportunity, anticipated savings or goodwill.<\/li><li data-start=\"14935\" data-end=\"15032\">Loss arising from inaccurate, incomplete or late information supplied by you or on your behalf.<\/li><li data-start=\"15033\" data-end=\"15157\">Penalties, interest or surcharges arising from information, instructions or approvals supplied late or incorrectly by you.<\/li><li data-start=\"15158\" data-end=\"15238\">Loss arising from your failure to act on advice or information provided by us.<\/li><li data-start=\"15239\" data-end=\"15381\">Loss arising from changes in law, tax rules, regulatory requirements or official interpretation occurring after advice or work was provided.<\/li><li data-start=\"15382\" data-end=\"15584\">Loss resulting from circumstances reasonably outside our control, including failure or unavailability of third-party systems or services where we have taken reasonable care in their selection and use.<\/li><\/ul><p dir=\"auto\" data-start=\"15586\" data-end=\"15775\"><strong data-start=\"15586\" data-end=\"15593\">9.3<\/strong> We are not responsible for the acts or omissions of banks, HMRC, Companies House, software providers, payment processors or other third parties over whom we do not exercise control.<\/p><p dir=\"auto\" data-start=\"15777\" data-end=\"15841\"><strong data-start=\"15777\" data-end=\"15784\">9.4<\/strong> Nothing in these Terms limits or excludes liability for:<\/p><ul data-start=\"15843\" data-end=\"15994\"><li data-start=\"15843\" data-end=\"15891\">Death or personal injury caused by negligence.<\/li><li data-start=\"15892\" data-end=\"15932\">Fraud or fraudulent misrepresentation.<\/li><li data-start=\"15933\" data-end=\"15994\">Any liability which cannot lawfully be excluded or limited.<\/li><\/ul><p dir=\"auto\" data-start=\"15996\" data-end=\"16164\"><strong data-start=\"15996\" data-end=\"16003\">9.5<\/strong> Where you are legally treated as a consumer, nothing in these Terms affects any statutory rights or protections which cannot lawfully be excluded or restricted.<\/p><h6 dir=\"auto\" data-start=\"16166\" data-end=\"16188\">10. Termination<\/h6><p dir=\"auto\" data-start=\"16190\" data-end=\"16386\"><strong data-start=\"16190\" data-end=\"16198\">10.1<\/strong> Either party may terminate the engagement by giving not less than 30 days\u2019 written notice to the other party unless a different notice period is expressly stated in the Engagement Letter.<\/p><p dir=\"auto\" data-start=\"16388\" data-end=\"16481\"><strong data-start=\"16388\" data-end=\"16396\">10.2<\/strong> We may terminate or suspend the engagement immediately, or on shorter notice, where:<\/p><ul data-start=\"16483\" data-end=\"17070\"><li data-start=\"16483\" data-end=\"16537\">Fees remain overdue after reasonable written notice.<\/li><li data-start=\"16538\" data-end=\"16590\">Required client due diligence cannot be completed.<\/li><li data-start=\"16591\" data-end=\"16682\">You fail to provide information or instructions necessary for us to perform the Services.<\/li><li data-start=\"16683\" data-end=\"16724\">A material conflict of interest arises.<\/li><li data-start=\"16725\" data-end=\"16813\">Continuing the engagement could breach a legal, regulatory or professional obligation.<\/li><li data-start=\"16814\" data-end=\"16933\">The relationship has broken down to the extent that it is no longer reasonably practicable for us to continue acting.<\/li><li data-start=\"16934\" data-end=\"17070\">You behave in an abusive, threatening, dishonest or otherwise seriously unreasonable manner towards us or anyone acting on our behalf.<\/li><\/ul><p dir=\"auto\" data-start=\"17072\" data-end=\"17118\"><strong data-start=\"17072\" data-end=\"17080\">10.3<\/strong> On termination you remain liable for:<\/p><ul data-start=\"17120\" data-end=\"17329\"><li data-start=\"17120\" data-end=\"17161\">Fees due for Services already provided;<\/li><li data-start=\"17162\" data-end=\"17242\">recurring Fees falling due during an applicable contractual notice period; and<\/li><li data-start=\"17243\" data-end=\"17329\">reasonable additional Fees for work specifically requested outside the agreed scope.<\/li><\/ul><p dir=\"auto\" data-start=\"17331\" data-end=\"17537\"><strong data-start=\"17331\" data-end=\"17339\">10.4<\/strong> Following termination, we will provide reasonable professional handover information and Client records which we are required or entitled to release, subject to our legal and regulatory obligations.<\/p><p dir=\"auto\" data-start=\"17539\" data-end=\"17677\"><strong data-start=\"17539\" data-end=\"17547\">10.5<\/strong> Our own working papers, internal records, methodologies, compliance records and documents belonging to Numzo remain our property.<\/p><p dir=\"auto\" data-start=\"17679\" data-end=\"17842\"><strong data-start=\"17679\" data-end=\"17687\">10.6<\/strong> Additional work requested as part of a handover which falls outside the normal disengagement process may be charged separately where permitted and agreed.<\/p><h6 dir=\"auto\" data-start=\"17844\" data-end=\"17876\">11. Intellectual Property<\/h6><p dir=\"auto\" data-start=\"17878\" data-end=\"18069\"><strong data-start=\"17878\" data-end=\"17886\">11.1<\/strong> All working papers, methodologies, templates, processes and internal materials created or used by us in providing the Services remain our property unless otherwise agreed in writing.<\/p><p dir=\"auto\" data-start=\"18071\" data-end=\"18229\"><strong data-start=\"18071\" data-end=\"18079\">11.2<\/strong> Documents prepared specifically for you, such as accounts or tax returns, will be made available to you for the purpose for which they were prepared.<\/p><p dir=\"auto\" data-start=\"18231\" data-end=\"18395\"><strong data-start=\"18231\" data-end=\"18239\">11.3<\/strong> You may not reproduce, sell, distribute or commercially exploit our proprietary templates, methodologies or materials without our prior written permission.<\/p><h6 dir=\"auto\" data-start=\"18397\" data-end=\"18423\">12. Data Protection<\/h6><p dir=\"auto\" data-start=\"18425\" data-end=\"18555\"><strong data-start=\"18425\" data-end=\"18433\">12.1<\/strong> We process personal data in accordance with our Privacy Policy and applicable UK data protection and privacy legislation.<\/p><p dir=\"auto\" data-start=\"18557\" data-end=\"18683\"><strong data-start=\"18557\" data-end=\"18565\">12.2<\/strong> The lawful basis on which personal data is processed will depend on the relevant processing activity and may include:<\/p><ul data-start=\"18685\" data-end=\"18853\"><li data-start=\"18685\" data-end=\"18713\">performance of a contract;<\/li><li data-start=\"18714\" data-end=\"18764\">compliance with legal or regulatory obligations;<\/li><li data-start=\"18765\" data-end=\"18796\">our legitimate interests; and<\/li><li data-start=\"18797\" data-end=\"18853\">consent where consent is the appropriate lawful basis.<\/li><\/ul><p dir=\"auto\" data-start=\"18855\" data-end=\"19106\"><strong data-start=\"18855\" data-end=\"18863\">12.3<\/strong> Further information about how we collect, use, retain and disclose personal data, including the use of third-party service providers and international data transfers, is contained in our Privacy Policy available at numzo.co.uk\/privacy-policy.<\/p><h6 dir=\"auto\" data-start=\"19108\" data-end=\"19151\">13. Professional Indemnity Insurance<\/h6><p dir=\"auto\" data-start=\"19153\" data-end=\"19263\"><strong data-start=\"19153\" data-end=\"19161\">13.1<\/strong> We maintain professional indemnity insurance in accordance with applicable professional requirements.<\/p><p dir=\"auto\" data-start=\"19265\" data-end=\"19434\"><strong data-start=\"19265\" data-end=\"19273\">13.2<\/strong> Our current professional indemnity insurance provides cover of up to <strong data-start=\"19343\" data-end=\"19357\">\u00a32,000,000<\/strong>, subject to the terms, conditions, exclusions and limitations of the policy.<\/p><p dir=\"auto\" data-start=\"19436\" data-end=\"19722\"><strong data-start=\"19436\" data-end=\"19444\">13.3<\/strong> Information required to be made available regarding our professional indemnity insurance, including insurer contact details and territorial coverage, will be provided in our Engagement Letter or other engagement documentation and may also be supplied electronically on request.<\/p><p dir=\"auto\" data-start=\"19724\" data-end=\"19911\"><strong data-start=\"19724\" data-end=\"19732\">13.4<\/strong> The existence of professional indemnity insurance does not increase or otherwise alter any liability which would arise under these Terms, the Engagement Letter or applicable law.<\/p><h6 dir=\"auto\" data-start=\"19913\" data-end=\"19934\">14. Complaints<\/h6><p dir=\"auto\" data-start=\"19936\" data-end=\"20045\"><strong data-start=\"19936\" data-end=\"19944\">14.1<\/strong> If you are dissatisfied with any aspect of our Services, please submit your complaint in writing to:<\/p><p dir=\"auto\" data-start=\"20047\" data-end=\"20160\"><strong data-start=\"20047\" data-end=\"20057\">Email:<\/strong> <a class=\"decorated-link\" href=\"mailto:contact@numzo.co.uk\" rel=\"noopener\" data-start=\"20058\" data-end=\"20077\">contact@numzo.co.uk<\/a><br data-start=\"20077\" data-end=\"20080\" \/><strong data-start=\"20080\" data-end=\"20089\">Post:<\/strong> Max&amp;B Management Ltd trading as Numzo, 124 City Road, London, EC1V 2NX<\/p><p dir=\"auto\" data-start=\"20162\" data-end=\"20237\">You may also contact us by telephone using the number shown on our website.<\/p><p dir=\"auto\" data-start=\"20239\" data-end=\"20390\"><strong data-start=\"20239\" data-end=\"20247\">14.2<\/strong> Please provide sufficient information for us to understand the issue, including any relevant dates, documents and the outcome you are seeking.<\/p><p dir=\"auto\" data-start=\"20392\" data-end=\"20475\"><strong data-start=\"20392\" data-end=\"20400\">14.3<\/strong> We will normally acknowledge a service complaint within five working days.<\/p><p dir=\"auto\" data-start=\"20477\" data-end=\"20613\"><strong data-start=\"20477\" data-end=\"20485\">14.4<\/strong> The complaint will be logged and reviewed, and we may request further information where reasonably necessary to investigate it.<\/p><p dir=\"auto\" data-start=\"20615\" data-end=\"20680\"><strong data-start=\"20615\" data-end=\"20623\">14.5<\/strong> We aim to provide a substantive response within 28 days.<\/p><p dir=\"auto\" data-start=\"20682\" data-end=\"20817\">Where the matter is unusually complex and additional time is reasonably required, we will inform you and provide an update on progress.<\/p><p dir=\"auto\" data-start=\"20819\" data-end=\"20955\"><strong data-start=\"20819\" data-end=\"20827\">14.6<\/strong> Our final response will explain the outcome of our review and, where appropriate, any proposed corrective action or resolution.<\/p><p dir=\"auto\" data-start=\"20957\" data-end=\"21265\"><strong data-start=\"20957\" data-end=\"20965\">14.7<\/strong> Where a complaint or circumstance may require notification under our professional indemnity insurance or may give rise to legal, regulatory or professional obligations, we may disclose relevant information to our insurers, insurance intermediaries, professional advisers or other appropriate bodies.<\/p><p dir=\"auto\" data-start=\"21267\" data-end=\"21331\">Such notification does not constitute an admission of liability.<\/p><p dir=\"auto\" data-start=\"21333\" data-end=\"21538\"><strong data-start=\"21333\" data-end=\"21341\">14.8<\/strong> Where an external regulatory, professional, legal, alternative dispute resolution or other escalation route is applicable to your complaint, we will provide relevant information where appropriate.<\/p><p dir=\"auto\" data-start=\"21540\" data-end=\"21629\">Nothing in this complaints procedure affects any statutory legal rights available to you.<\/p><p dir=\"auto\" data-start=\"21631\" data-end=\"21818\"><strong data-start=\"21631\" data-end=\"21639\">14.9<\/strong> Complaints specifically concerning our handling of personal data will also be handled in accordance with the data protection complaints procedure described in our Privacy Policy.<\/p><h6 dir=\"auto\" data-start=\"21820\" data-end=\"21844\">15. Governing Law<\/h6><p dir=\"auto\" data-start=\"21846\" data-end=\"22023\"><strong data-start=\"21846\" data-end=\"21854\">15.1<\/strong> These Terms and Conditions, the Engagement Letter and any non-contractual obligations arising from or connected with them are governed by the laws of England and Wales.<\/p><p dir=\"auto\" data-start=\"22025\" data-end=\"22172\"><strong data-start=\"22025\" data-end=\"22033\">15.2<\/strong> Subject to any rights which cannot lawfully be excluded, disputes shall be subject to the jurisdiction of the courts of England and Wales.<\/p><h6 dir=\"auto\" data-start=\"22174\" data-end=\"22207\">16. Changes to These Terms<\/h6><p dir=\"auto\" data-start=\"22209\" data-end=\"22378\"><strong data-start=\"22209\" data-end=\"22217\">16.1<\/strong> We may update these Terms and Conditions from time to time to reflect changes in our Services, business practices, law, regulation or professional requirements.<\/p><p dir=\"auto\" data-start=\"22380\" data-end=\"22542\"><strong data-start=\"22380\" data-end=\"22388\">16.2<\/strong> Where a change materially affects an existing engagement, we will notify you by email, through our client communications or by another reasonable method.<\/p><p dir=\"auto\" data-start=\"22544\" data-end=\"22682\"><strong data-start=\"22544\" data-end=\"22552\">16.3<\/strong> Changes will not retrospectively alter rights or obligations which have already arisen unless required by law or agreed with you.<\/p><p dir=\"auto\" data-start=\"22684\" data-end=\"22790\"><strong data-start=\"22684\" data-end=\"22692\">16.4<\/strong> The version published on our website will show the Terms currently applicable to new engagements.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a3a75f3 e-flex e-con-boxed e-con e-parent\" data-id=\"a3a75f3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-33cd50b twbb-nav-menu__align-center twbb-responsive-nav-menu--horizontal twbb-responsive-nav-menu--tablet-dropdown twbb-responsive-nav-menu--mobile-dropdown twbb-nav-menu--indicator-classic twbb-nav-menu--toggle twbb-nav-menu--burger twbb-nav-menu--stretch yes twbb-nav-menu__text-align-center elementor-widget elementor-widget-twbb-nav-menu\" data-id=\"33cd50b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;horizontal&quot;,&quot;layout_tablet&quot;:&quot;dropdown&quot;,&quot;layout_mobile&quot;:&quot;dropdown&quot;,&quot;toggle&quot;:&quot;burger&quot;,&quot;full_width&quot;:&quot; yes&quot;}\" data-widget_type=\"twbb-nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <nav class=\"twbb-nav-menu--main twbb-nav-menu__container e--pointer-none\">\n            <ul id=\"menu-1-33cd50b\" class=\"twbb-nav-menu twbb-menu_term_id-12\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1308\"><a href=\"https:\/\/numzo.co.uk\/pl\/our-services\/\" class=\"twbb-item\">Nasze us\u0142ugi<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1309\"><a href=\"https:\/\/numzo.co.uk\/pl\/whowehelp\/\" class=\"twbb-item\">Komu pomagamy<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1310\"><a href=\"https:\/\/numzo.co.uk\/pl\/accountancy-packages\/\" class=\"twbb-item\">Pakiety ksi\u0119gowe<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1311\"><a href=\"https:\/\/numzo.co.uk\/pl\/knowledge-lab\/\" class=\"twbb-item\">Baza wiedzy<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1312\"><a href=\"https:\/\/numzo.co.uk\/pl\/contact-us\/\" class=\"twbb-item\">Skontaktuj si\u0119 z nami<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1313\"><a href=\"https:\/\/numzo.co.uk\/pl\/terms-and-conditions\/\" class=\"twbb-item\">Regulamin<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1314\"><a href=\"https:\/\/numzo.co.uk\/pl\/privacy-policy\/\" class=\"twbb-item\">Polityka prywatno\u015bci<\/a><\/li>\n<\/ul>        <\/nav>\n            <div class=\"twbb-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"Menu Toggle\" aria-expanded=\"false\">\n            <svg aria-hidden=\"true\" role=\"presentation\" class=\"twbb-menu-toggle__icon--open e-font-icon-svg e-eicon-menu-bar\" viewbox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M104 333H896C929 333 958 304 958 271S929 208 896 208H104C71 208 42 237 42 271S71 333 104 333ZM104 583H896C929 583 958 554 958 521S929 458 896 458H104C71 458 42 487 42 521S71 583 104 583ZM104 833H896C929 833 958 804 958 771S929 708 896 708H104C71 708 42 737 42 771S71 833 104 833Z\"><\/path><\/svg><svg aria-hidden=\"true\" role=\"presentation\" class=\"twbb-menu-toggle__icon--close e-font-icon-svg e-eicon-close\" viewbox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M742 167L500 408 258 167C246 154 233 150 217 150 196 150 179 158 167 167 154 179 150 196 150 212 150 229 154 242 171 254L408 500 167 742C138 771 138 800 167 829 196 858 225 858 254 829L496 587 738 829C750 842 767 846 783 846 800 846 817 842 829 829 842 817 846 804 846 783 846 767 842 750 829 737L588 500 833 258C863 229 863 200 833 171 804 137 775 137 742 167Z\"><\/path><\/svg>            <span class=\"elementor-screen-only\">Menu<\/span>\n        <\/div>\n            <nav class=\"twbb-nav-menu--dropdown twbb-nav-menu__container\">\n        <ul id=\"menu-2-33cd50b\" class=\"twbb-nav-menu twbb-menu_term_id-12\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1308\"><a href=\"https:\/\/numzo.co.uk\/pl\/our-services\/\" class=\"twbb-item\">Nasze us\u0142ugi<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1309\"><a href=\"https:\/\/numzo.co.uk\/pl\/whowehelp\/\" class=\"twbb-item\">Komu pomagamy<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1310\"><a href=\"https:\/\/numzo.co.uk\/pl\/accountancy-packages\/\" class=\"twbb-item\">Pakiety ksi\u0119gowe<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1311\"><a href=\"https:\/\/numzo.co.uk\/pl\/knowledge-lab\/\" class=\"twbb-item\">Baza wiedzy<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1312\"><a href=\"https:\/\/numzo.co.uk\/pl\/contact-us\/\" class=\"twbb-item\">Skontaktuj si\u0119 z nami<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1313\"><a href=\"https:\/\/numzo.co.uk\/pl\/terms-and-conditions\/\" class=\"twbb-item\">Regulamin<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1314\"><a href=\"https:\/\/numzo.co.uk\/pl\/privacy-policy\/\" class=\"twbb-item\">Polityka prywatno\u015bci<\/a><\/li>\n<\/ul>    <\/nav>\n          <style>\n          .twbb-nav-menu ul {display: none;}      <\/style>\n    \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3d98a89 e-con-full e-flex e-con e-child\" data-id=\"3d98a89\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6b7e323 elementor-widget elementor-widget-heading\" data-id=\"6b7e323\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Copyright \u00a9 2025 Numzo. All rights reserved. Numzo is a trading name of Max&amp;B Management Ltd, registered in England and Wales, number 15235600. Registered office: 124 City Road, London, United Kingdom, EC1V 2NX<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Terms and Conditions of Business Max&amp;b Management Ltd | trading as Numzo | numzo.co.uk 1. About Us 1.1 These Terms and Conditions govern the provision of accountancy and related services by Max&amp;B Management Ltd, a company registered in England and Wales under company number 15235600, trading as Numzo (referred to in these Terms as \u201cwe\u201d, [&hellip;]<\/p>\n","protected":false},"author":0,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"publish","template":"","meta":{"two_page_speed":[],"footnotes":""},"class_list":["post-191","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/numzo.co.uk\/pl\/wp-json\/wp\/v2\/pages\/191","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/numzo.co.uk\/pl\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/numzo.co.uk\/pl\/wp-json\/wp\/v2\/types\/page"}],"replies":[{"embeddable":true,"href":"https:\/\/numzo.co.uk\/pl\/wp-json\/wp\/v2\/comments?post=191"}],"version-history":[{"count":6,"href":"https:\/\/numzo.co.uk\/pl\/wp-json\/wp\/v2\/pages\/191\/revisions"}],"predecessor-version":[{"id":2455,"href":"https:\/\/numzo.co.uk\/pl\/wp-json\/wp\/v2\/pages\/191\/revisions\/2455"}],"wp:attachment":[{"href":"https:\/\/numzo.co.uk\/pl\/wp-json\/wp\/v2\/media?parent=191"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}