/* ===== S & R Accounting Services — clean Montserrat dark (WCAG 2.1 AA) ===== */
:root{
  --ink:#0c0c0e;--ink2:#101013;--ink3:#161619;--line:#2a2a30;
  --white:#f3f3f4;--pure:#fff;
  --mut:#adadb4;      /* body muted — AA on dark */
  --mut2:#9a9aa1;     /* small labels — AA on dark */
  --accent:#c9b78c;   /* brass */
  --accent-h:#d8c79f;
  --paper:#f6f6f4;--pink:#141416;--pmut:#565660;
  --f:'Montserrat',system-ui,-apple-system,Segoe UI,Roboto,sans-serif;
  --focus:#e6d9b3;
}
*{margin:0;padding:0;box-sizing:border-box}
html{scroll-behavior:smooth}
body{font-family:var(--f);background:var(--ink);color:var(--white);line-height:1.7;font-weight:400;-webkit-font-smoothing:antialiased}
a{color:inherit;text-decoration:none}
.container{width:100%;max-width:1160px;margin:0 auto;padding:0 28px}
h1,h2,h3{font-family:var(--f);font-weight:600;line-height:1.15;letter-spacing:.2px}

/* Accessibility: skip link + visible focus */
.skip-link{position:absolute;left:14px;top:-48px;background:var(--accent);color:#141416;padding:.6rem 1rem;border-radius:8px;font-weight:600;z-index:200;transition:top .2s}
.skip-link:focus{top:14px}
a:focus-visible,button:focus-visible,input:focus-visible,select:focus-visible,textarea:focus-visible{outline:3px solid var(--focus);outline-offset:2px;border-radius:4px}

/* circle-ring lighthouse monogram */
.ring{display:grid;place-items:center;border:1.5px solid var(--accent);border-radius:50%;flex:0 0 auto}
.ring svg{color:var(--accent)}
.ring svg line,.ring svg path,.ring svg rect{stroke:currentColor;fill:none;stroke-linecap:round;stroke-linejoin:round}
.ring.sm{width:47px;height:47px}.ring.sm svg{width:23px;height:auto}.ring.sm svg *{stroke-width:2}
.ring.lg{width:126px;height:126px}.ring.lg svg{width:60px;height:auto}.ring.lg svg *{stroke-width:1.4}

/* Buttons */
.btn{display:inline-flex;align-items:center;justify-content:center;padding:.9rem 2rem;font-family:var(--f);font-weight:600;font-size:.82rem;letter-spacing:1.5px;text-transform:uppercase;border-radius:999px;border:1.5px solid transparent;transition:.22s;cursor:pointer}
.solid{background:var(--accent);color:#141416}.solid:hover{background:var(--accent-h);transform:translateY(-2px)}
.line{background:transparent;color:var(--white);border-color:#43434b}.line:hover{border-color:var(--accent);color:var(--accent)}
.btn-block{width:100%}

/* Nav */
.nav{position:sticky;top:0;z-index:60;background:rgba(12,12,14,.9);backdrop-filter:blur(12px);border-bottom:1px solid var(--line)}
.nav-inner{display:flex;align-items:center;justify-content:space-between;padding:.8rem 28px}
.brand{display:flex;align-items:center;gap:13px}
.bt{display:flex;flex-direction:column;line-height:1.05}
.bt b{font-weight:700;letter-spacing:3px;font-size:.95rem}
.bt small{font-weight:400;letter-spacing:2px;font-size:.58rem;text-transform:uppercase;color:var(--mut)}
.tabs{display:flex;align-items:center;gap:30px}
.tabs a{font-size:.76rem;font-weight:500;letter-spacing:1.5px;text-transform:uppercase;color:var(--mut);position:relative;padding:4px 0}
.tabs a:hover{color:var(--white)}
.tabs a:not(.cta)::after{content:"";position:absolute;left:0;bottom:-4px;height:1px;width:0;background:var(--accent);transition:.25s}
.tabs a:not(.cta):hover::after{width:100%}
.tabs a.cta{color:#141416;background:var(--accent);padding:.6rem 1.2rem;border-radius:999px;letter-spacing:1px}
.tabs a.cta:hover{background:var(--accent-h)}
.burg{display:none;flex-direction:column;gap:5px;background:none;border:0;cursor:pointer;padding:6px;z-index:70}
.burg span{width:24px;height:2px;background:var(--white);transition:.3s}

/* Hero */
.hero{min-height:calc(100vh - 60px);display:flex;flex-direction:column;align-items:center;justify-content:center;text-align:center;padding:70px 28px 90px;background:radial-gradient(120% 80% at 50% -5%,#17171b,#0c0c0e 58%)}
.hero .ring.lg{margin-bottom:34px}
.name{font-family:var(--f);font-weight:800;font-size:clamp(3.4rem,10vw,8rem);letter-spacing:-1px;line-height:.9;color:var(--pure)}
.name .amp{color:var(--accent);font-weight:600}
.sub{font-weight:500;font-size:clamp(1rem,2.6vw,1.6rem);letter-spacing:6px;text-transform:uppercase;color:var(--white);margin-top:1.1rem}
.motto{font-weight:400;font-style:italic;font-size:clamp(1rem,2.1vw,1.3rem);color:var(--accent);margin-top:1.8rem}
.rule{width:56px;height:1px;background:#43434b;margin:26px 0 22px}
.tag{color:var(--mut);letter-spacing:3px;text-transform:uppercase;font-size:.72rem;font-weight:500}
.lead{color:var(--mut);max-width:42rem;font-size:1.02rem;margin-top:1.3rem;font-weight:400}
.acts{display:flex;gap:14px;margin-top:36px;flex-wrap:wrap;justify-content:center}

/* Sections */
.sec{padding:104px 0}
.dark{background:var(--ink)}
.light{background:var(--paper);color:var(--pink)}
.cont{background:var(--ink2);border-top:1px solid var(--line)}
.head{max-width:46rem;margin:0 auto 3.4rem;text-align:center}
.kick{display:inline-block;color:var(--accent);letter-spacing:3px;text-transform:uppercase;font-size:.72rem;font-weight:600;margin-bottom:1rem}
.kick.alt{color:#7a6230}
h2{font-size:clamp(1.7rem,3.4vw,2.5rem);font-weight:600;letter-spacing:-.2px}
.on-light{color:var(--pink)}
.leadl{margin-top:1rem;color:var(--pmut);font-size:1.02rem;font-weight:400}

/* Services */
.g3{display:grid;grid-template-columns:repeat(3,1fr);gap:18px}
.tile{background:var(--ink3);border:1px solid var(--line);border-radius:14px;padding:34px 30px;transition:.22s}
.tile:hover{border-color:#43434b;transform:translateY(-3px)}
.tile h3{font-weight:600;font-size:1.12rem;margin-bottom:.5rem}
.tile p{color:var(--mut);font-size:.92rem;font-weight:400}

/* Returns (light) */
.g4{display:grid;grid-template-columns:repeat(4,1fr);gap:16px}
.rt{background:#fff;border:1px solid #e7e5df;border-radius:14px;padding:26px}
.rt h3{font-weight:600;font-size:1.04rem;color:var(--pink);margin-bottom:.4rem}
.rt p{color:var(--pmut);font-size:.86rem;font-weight:400}

/* Stats */
.stat-b{background:#000;border-top:1px solid var(--line);border-bottom:1px solid var(--line)}
.stat-r{display:grid;grid-template-columns:repeat(4,1fr);gap:20px;padding:56px 28px;text-align:center}
.stat strong{display:block;font-weight:700;font-size:2.7rem;color:var(--pure);letter-spacing:-.5px}
.stat span{color:var(--mut2);font-size:.72rem;letter-spacing:1.5px;text-transform:uppercase;font-weight:500}

/* About teaser */
.about{display:grid;grid-template-columns:.8fr 1.2fr;gap:56px;align-items:center}
.photo{position:relative;aspect-ratio:4/5;border:1px solid var(--line);border-radius:16px;overflow:hidden;background:linear-gradient(160deg,#161619,#0c0c0f);display:grid;place-items:center;color:var(--mut2);font-size:.78rem;letter-spacing:2px;text-transform:uppercase;font-weight:500}
.photo img{position:absolute;inset:0;width:100%;height:100%;object-fit:cover;display:block}
.about h2{margin:.4rem 0 1rem}
.about p{color:var(--mut);margin-bottom:1.7rem;font-weight:400}

/* Contact */
.cg{display:grid;grid-template-columns:.85fr 1.15fr;gap:56px}
.ci h2{color:var(--white);margin-top:.3rem}
.ci p{color:var(--mut);margin-top:.8rem;font-weight:400}
.cl{list-style:none;margin-top:1.8rem;display:flex;flex-direction:column;gap:1.1rem}
.cl li{color:#dcdce1;font-size:.94rem;font-weight:400}
.cl strong{color:var(--accent);font-size:.7rem;letter-spacing:1.5px;text-transform:uppercase;font-weight:600}
.cl a:hover{color:var(--white);text-decoration:underline}
.form{background:#fff;border-radius:16px;padding:32px}
.fld{margin-bottom:1rem}
.fr{display:grid;grid-template-columns:1fr 1fr;gap:1rem}
.fld label{display:block;font-size:.78rem;font-weight:600;color:#2a2a30;margin-bottom:.35rem;letter-spacing:.3px}
.fld input,.fld select,.fld textarea{width:100%;padding:.82rem .9rem;border:1px solid #c7c5bd;border-radius:10px;font:inherit;font-family:var(--f);font-size:.92rem;color:#141416;background:#fff}
.fld input:focus,.fld select:focus,.fld textarea:focus{outline:none;border-color:#9c7f45;box-shadow:0 0 0 3px rgba(156,127,69,.2)}
.fld textarea{resize:vertical}
.hp-field{position:absolute!important;left:-9999px!important;width:1px;height:1px;overflow:hidden}
.fineprint{font-size:.72rem;color:#5a5a62;font-weight:400;text-align:center;margin-top:.9rem}
.fineprint a{color:#141416;text-decoration:underline}
.form-status{display:none;padding:.8rem 1rem;border-radius:10px;font-size:.9rem;font-weight:500;margin-bottom:1rem}
.form-status.show{display:block}
.form-status.success{background:#e7f6ea;color:#1c6b34;border:1px solid #bfe4c6}
.form-status.error{background:#fbeaea;color:#9e2626;border:1px solid #f0c9c9}
#submitBtn[disabled]{opacity:.6;cursor:not-allowed}

/* Footer */
.footer{background:#000;border-top:1px solid var(--line);padding:54px 0 26px}
.fin{display:flex;justify-content:space-between;align-items:center;gap:24px;flex-wrap:wrap}
.fb{display:flex;align-items:center;gap:14px}
.fb strong{display:block;font-weight:700;letter-spacing:2px;font-size:.95rem}
.fb small{color:var(--mut2);font-size:.72rem;letter-spacing:1px}
.fl{display:flex;gap:26px}
.fl a{color:var(--mut);font-size:.76rem;letter-spacing:1.5px;text-transform:uppercase;font-weight:500}
.fl a:hover{color:var(--white)}
.fbot{margin-top:28px;padding-top:22px;border-top:1px solid var(--line);color:var(--mut2);font-size:.78rem;font-weight:400}

/* Back to top */
.to-top{position:fixed;right:22px;bottom:22px;width:46px;height:46px;border-radius:50%;background:var(--accent);color:#141416;display:grid;place-items:center;font-size:1.2rem;opacity:0;pointer-events:none;transition:.3s;z-index:60}
.to-top.show{opacity:1;pointer-events:auto}
.to-top:hover{background:var(--accent-h)}

/* Responsive */
@media(max-width:960px){
  .g3,.g4{grid-template-columns:1fr 1fr}
  .about,.cg{grid-template-columns:1fr}
  .stat-r{grid-template-columns:1fr 1fr;gap:34px}
}
@media(max-width:680px){
  .tabs{position:fixed;inset:0 0 0 auto;width:min(80vw,300px);background:#101013;flex-direction:column;align-items:flex-start;justify-content:center;padding:40px 30px;gap:1.5rem;transform:translateX(100%);transition:.3s;border-left:1px solid var(--line)}
  .tabs.open{transform:translateX(0)}
  .burg{display:flex}
  .burg.open span:nth-child(1){transform:translateY(7px) rotate(45deg)}
  .burg.open span:nth-child(2){opacity:0}
  .burg.open span:nth-child(3){transform:translateY(-7px) rotate(-45deg)}
  .g3,.g4,.fr{grid-template-columns:1fr}
  .sec{padding:68px 0}
  .bt small{display:none}
}

/* Respect reduced motion */
@media(prefers-reduced-motion:reduce){
  *{animation:none!important;transition:none!important;scroll-behavior:auto!important}
}