/* ============================================================
   Mandeepsinh Jadeja — Chartered Accountant
   Design tokens
   ============================================================ */
:root {
  --ink:        #0D1A29;
  --ink-2:      #17293C;
  --slate:      #4B5B6B;
  --slate-2:    #7A8794;
  --paper:      #FCFBF8;
  --band:       #ECE9E1;
  --rule:       #D8D3C7;
  --rule-dark:  #22364B;
  --brass:      #A9822F;
  --brass-soft: #E8D7AC;

  --display: "Newsreader", Georgia, serif;
  --body:    "Public Sans", -apple-system, BlinkMacSystemFont, "Segoe UI", sans-serif;
  --mono:    "IBM Plex Mono", ui-monospace, "SF Mono", Menlo, monospace;

  --max: 1140px;
  --gut: 28px;
}

*, *::before, *::after { box-sizing: border-box; }

html { -webkit-text-size-adjust: 100%; scroll-behavior: smooth; }

body {
  margin: 0;
  background: var(--paper);
  color: var(--ink);
  font-family: var(--body);
  font-size: 17px;
  line-height: 1.65;
  font-weight: 380;
  -webkit-font-smoothing: antialiased;
}

img { max-width: 100%; display: block; }

a { color: inherit; }

.wrap { width: 100%; max-width: var(--max); margin: 0 auto; padding: 0 var(--gut); }

/* ---------- type ---------- */
h1, h2, h3 { font-family: var(--display); font-weight: 400; letter-spacing: -0.015em; margin: 0; }
h1 { font-size: clamp(2.5rem, 6.2vw, 4.35rem); line-height: 1.02; }
h2 { font-size: clamp(1.85rem, 3.6vw, 2.7rem); line-height: 1.1; }
h3 { font-size: 1.28rem; line-height: 1.25; }

p { margin: 0 0 1.1em; }
p:last-child { margin-bottom: 0; }

.lede { font-size: clamp(1.06rem, 1.55vw, 1.22rem); color: var(--slate); max-width: 62ch; }

.eyebrow {
  font-family: var(--mono);
  font-size: 0.695rem;
  letter-spacing: 0.16em;
  text-transform: uppercase;
  color: var(--brass);
  margin: 0 0 1.1rem;
  display: block;
}
.eyebrow--dim { color: var(--slate-2); }

.code {
  font-family: var(--mono);
  font-size: 0.76rem;
  letter-spacing: 0.05em;
  color: var(--brass);
}

/* ---------- header ---------- */
.masthead {
  position: sticky; top: 0; z-index: 40;
  background: rgba(252, 251, 248, 0.94);
  backdrop-filter: saturate(140%) blur(8px);
  border-bottom: 1px solid var(--rule);
}
.masthead__inner {
  display: flex; align-items: center; justify-content: space-between;
  gap: 20px; min-height: 74px;
}
.mark { text-decoration: none; display: block; line-height: 1; }
.mark__name { font-family: var(--display); font-size: 1.32rem; letter-spacing: -0.01em; display: block; }
.mark__role {
  font-family: var(--mono); font-size: 0.6rem; letter-spacing: 0.19em;
  text-transform: uppercase; color: var(--slate-2); display: block; margin-top: 5px;
}

.nav { display: flex; align-items: center; gap: 26px; }
.nav a {
  text-decoration: none; font-size: 0.875rem; color: var(--slate);
  padding: 6px 0; border-bottom: 1px solid transparent; transition: color .15s, border-color .15s;
}
.nav a:hover { color: var(--ink); border-bottom-color: var(--brass); }
.nav a.is-current { color: var(--ink); border-bottom-color: var(--brass); }

.navtoggle {
  display: none; background: none; border: 1px solid var(--rule);
  font-family: var(--mono); font-size: 0.7rem; letter-spacing: 0.14em;
  text-transform: uppercase; padding: 9px 13px; cursor: pointer; color: var(--ink);
}

/* ---------- buttons ---------- */
.btn {
  display: inline-block; text-decoration: none; font-family: var(--mono);
  font-size: 0.75rem; letter-spacing: 0.13em; text-transform: uppercase;
  padding: 15px 26px; border: 1px solid var(--ink); transition: background .18s, color .18s;
  border-radius: 0; -webkit-appearance: none; appearance: none; line-height: 1.2;
}
.btn--solid { background: var(--ink); color: var(--paper); }
.btn--solid:hover { background: var(--brass); border-color: var(--brass); }
.btn--ghost { background: transparent; color: var(--ink); }
.btn--ghost:hover { background: var(--ink); color: var(--paper); }
.btn--onink { border-color: var(--brass-soft); color: var(--brass-soft); }
.btn--onink:hover { background: var(--brass-soft); color: var(--ink); }

.btnrow { display: flex; flex-wrap: wrap; gap: 12px; margin-top: 34px; }

/* ---------- sections ---------- */
.section { padding: 82px 0; border-top: 1px solid var(--rule); }
.section--first { border-top: 0; }
.section--band { background: var(--band); }
.section--ink { background: var(--ink); color: var(--paper); border-top: 0; }
.section--ink h2, .section--ink h3 { color: var(--paper); }
.section--ink .lede { color: #B9C4CF; }
.section--ink .eyebrow { color: var(--brass-soft); }

.section__head { max-width: 66ch; margin-bottom: 46px; }

/* ---------- hero ---------- */
.hero { padding: 92px 0 68px; }
.hero h1 { max-width: 17ch; }
.hero .lede { margin-top: 26px; }
.hero__meta {
  display: flex; flex-wrap: wrap; gap: 10px 22px; margin-top: 40px;
  font-family: var(--mono); font-size: 0.7rem; letter-spacing: 0.11em;
  text-transform: uppercase; color: var(--slate-2);
}
.hero__meta span { display: inline-flex; align-items: center; gap: 9px; }
.hero__meta span::before { content: ""; width: 5px; height: 5px; background: var(--brass); }

/* ---------- signature: filing ledger ---------- */
.ledger { background: var(--ink); color: var(--paper); }
.ledger__head {
  display: flex; align-items: baseline; justify-content: space-between;
  flex-wrap: wrap; gap: 10px; padding: 30px 0 18px;
  border-bottom: 1px solid var(--rule-dark);
}
.ledger__title {
  font-family: var(--mono); font-size: 0.72rem; letter-spacing: 0.17em;
  text-transform: uppercase; color: var(--brass-soft);
}
.ledger__note { font-size: 0.78rem; color: #8FA0B0; }
.ledger__rows { display: grid; grid-template-columns: repeat(3, 1fr); }
.ledger__col { padding: 26px 26px 30px; border-right: 1px solid var(--rule-dark); }
.ledger__col:first-child { padding-left: 0; }
.ledger__col:last-child { border-right: 0; padding-right: 0; }
.ledger__place {
  font-family: var(--mono); font-size: 0.68rem; letter-spacing: 0.19em;
  text-transform: uppercase; color: #8FA0B0; display: block; margin-bottom: 16px;
}
.ledger__form { font-family: var(--mono); font-size: 0.85rem; color: var(--brass-soft); display: block; }
.ledger__what { font-family: var(--display); font-size: 1.4rem; margin: 7px 0 12px; line-height: 1.15; }
.ledger__when { font-size: 0.86rem; color: #B9C4CF; }
.ledger__when b { color: var(--paper); font-weight: 600; }
.ledger__foot { padding: 16px 0 30px; font-size: 0.76rem; color: #7C8C9B; }

/* ---------- ruled rows (services) ---------- */
.rows { border-top: 1px solid var(--rule); }
.row {
  display: grid; grid-template-columns: 92px 1fr 1.35fr auto;
  gap: 24px; align-items: baseline;
  padding: 26px 0; border-bottom: 1px solid var(--rule);
  text-decoration: none;
}
a.row { transition: background .16s, padding .16s; }
a.row:hover { background: rgba(169,130,47,.07); }
.row__code { font-family: var(--mono); font-size: 0.72rem; color: var(--brass); letter-spacing: 0.04em; }
.row__name { font-family: var(--display); font-size: 1.24rem; line-height: 1.2; }
.row__desc { color: var(--slate); font-size: 0.94rem; }
.row__go { font-family: var(--mono); font-size: 0.72rem; color: var(--slate-2); letter-spacing: 0.1em; text-transform: uppercase; white-space: nowrap; }
a.row:hover .row__go { color: var(--brass); }

/* ---------- grids ---------- */
.grid { display: grid; gap: 1px; background: var(--rule); border: 1px solid var(--rule); }
.grid--3 { grid-template-columns: repeat(3, 1fr); }
.grid--2 { grid-template-columns: repeat(2, 1fr); }
.cell { background: var(--paper); padding: 32px 28px; }
.section--band .cell { background: var(--band); }
.cell h3 { margin-bottom: 12px; }
.cell p { font-size: 0.94rem; color: var(--slate); }

/* ---------- checklist ---------- */
.checks { list-style: none; margin: 0; padding: 0; }
.checks li {
  padding: 13px 0 13px 30px; border-bottom: 1px solid var(--rule);
  position: relative; font-size: 0.96rem;
}
.checks li::before {
  content: "—"; position: absolute; left: 0; top: 13px;
  font-family: var(--mono); color: var(--brass); font-size: 0.85rem;
}
.checks li b { font-weight: 600; }
.section--ink .checks li { border-bottom-color: var(--rule-dark); }

/* ---------- two-column split ---------- */
.split { display: grid; grid-template-columns: 0.85fr 1.15fr; gap: 62px; align-items: start; }

/* ---------- facts ---------- */
.facts { display: grid; grid-template-columns: repeat(4, 1fr); gap: 1px; background: var(--rule); border: 1px solid var(--rule); }
.fact { background: var(--paper); padding: 26px 22px; }
.section--band .fact { background: var(--band); }
.fact__k { font-family: var(--display); font-size: 1.7rem; display: block; line-height: 1; }
.fact__l { font-family: var(--mono); font-size: 0.66rem; letter-spacing: 0.13em; text-transform: uppercase; color: var(--slate-2); margin-top: 10px; display: block; }

/* ---------- form ---------- */
.form { display: grid; gap: 20px; max-width: 620px; }
.field { display: grid; gap: 7px; }
.field label {
  font-family: var(--mono); font-size: 0.68rem; letter-spacing: 0.13em;
  text-transform: uppercase; color: var(--slate-2);
}
.field input, .field select, .field textarea {
  font-family: var(--body); font-size: 1rem; color: var(--ink);
  background: var(--paper); border: 1px solid var(--rule);
  padding: 13px 14px; border-radius: 0; width: 100%;
}
.field textarea { min-height: 148px; resize: vertical; }
.field input:focus, .field select:focus, .field textarea:focus {
  outline: 2px solid var(--brass); outline-offset: 1px; border-color: var(--brass);
}
.field--hp { position: absolute; left: -9999px; }
.form__note { font-size: 0.82rem; color: var(--slate-2); max-width: 60ch; }

/* ---------- contact detail list ---------- */
.dl { margin: 0; }
.dl div { padding: 16px 0; border-bottom: 1px solid var(--rule); }
.dl dt {
  font-family: var(--mono); font-size: 0.66rem; letter-spacing: 0.14em;
  text-transform: uppercase; color: var(--slate-2); margin-bottom: 6px;
}
.dl dd { margin: 0; font-size: 0.98rem; }
.dl dd a { color: var(--ink); text-decoration-color: var(--brass); text-underline-offset: 3px; }

/* ---------- footer ---------- */
.foot { background: var(--ink); color: #9DACBA; padding: 62px 0 34px; font-size: 0.88rem; }
.foot a { color: #C6D1DB; text-decoration: none; }
.foot a:hover { color: var(--brass-soft); }
.foot__grid { display: grid; grid-template-columns: 1.5fr 1fr 1fr; gap: 44px; padding-bottom: 40px; border-bottom: 1px solid var(--rule-dark); }
.foot__mark { font-family: var(--display); font-size: 1.3rem; color: var(--paper); display: block; margin-bottom: 12px; }
.foot h4 {
  font-family: var(--mono); font-size: 0.66rem; letter-spacing: 0.15em; text-transform: uppercase;
  color: var(--brass-soft); margin: 0 0 15px; font-weight: 400;
}
.foot ul { list-style: none; margin: 0; padding: 0; display: grid; gap: 10px; }
.foot__legal { padding-top: 26px; font-size: 0.76rem; color: #6F8090; max-width: 84ch; }
.foot__legal p { margin-bottom: 0.7em; }

/* ---------- misc ---------- */
.skip {
  position: absolute; left: -9999px; background: var(--ink); color: var(--paper);
  padding: 12px 18px; z-index: 100;
}
.skip:focus { left: 12px; top: 12px; }

:focus-visible { outline: 2px solid var(--brass); outline-offset: 2px; }

/* ---------- responsive ---------- */
@media (max-width: 900px) {
  .split { grid-template-columns: 1fr; gap: 40px; }
  .grid--3 { grid-template-columns: 1fr 1fr; }
  .facts { grid-template-columns: 1fr 1fr; }
  .ledger__rows { grid-template-columns: 1fr; }
  .ledger__col { border-right: 0; border-bottom: 1px solid var(--rule-dark); padding-left: 0; padding-right: 0; }
  .ledger__col:last-child { border-bottom: 0; }
  .foot__grid { grid-template-columns: 1fr 1fr; }
}

@media (max-width: 760px) {
  body { font-size: 16px; }
  .navtoggle { display: block; }
  .nav {
    display: none; position: absolute; top: 74px; left: 0; right: 0;
    background: var(--paper); border-bottom: 1px solid var(--rule);
    flex-direction: column; align-items: stretch; gap: 0; padding: 8px 0;
  }
  .nav.is-open { display: flex; }
  .nav a { padding: 13px var(--gut); border-bottom: 0; }
  .nav a.is-current { border-left: 3px solid var(--brass); }
  .section { padding: 58px 0; }
  .hero { padding: 60px 0 46px; }
  .grid--3, .grid--2 { grid-template-columns: 1fr; }
  .facts { grid-template-columns: 1fr; }
  .row { grid-template-columns: 1fr; gap: 8px; padding: 22px 0; }
  .row__go { display: none; }
  .foot__grid { grid-template-columns: 1fr; gap: 32px; }
}

@media (prefers-reduced-motion: reduce) {
  html { scroll-behavior: auto; }
  *, *::before, *::after { animation-duration: .001ms !important; transition-duration: .001ms !important; }
}

/* ---------- portrait (about page) ---------- */
.hero--portrait { padding-bottom: 78px; }
.portraitgrid {
  display: grid; grid-template-columns: 1.25fr 0.75fr;
  gap: 64px; align-items: center;
}
.portrait { margin: 0; position: relative; max-width: 340px; justify-self: end; }
.portrait::before {
  content: ""; position: absolute; inset: 16px -16px -16px 16px;
  border: 1px solid var(--brass); z-index: 0;
}
.portrait img {
  position: relative; z-index: 1; width: 100%; height: auto;
  filter: saturate(0.94) contrast(1.02);
}
.portrait figcaption {
  position: relative; z-index: 1; background: var(--paper);
  padding: 16px 0 0; border-top: 1px solid var(--rule); margin-top: 14px;
}
.portrait__name { font-family: var(--display); font-size: 1.1rem; display: block; line-height: 1.2; }
.portrait__role {
  font-family: var(--mono); font-size: 0.62rem; letter-spacing: 0.16em;
  text-transform: uppercase; color: var(--slate-2); display: block; margin-top: 6px;
}

@media (max-width: 900px) {
  .portraitgrid { grid-template-columns: 1fr; gap: 44px; }
  .portrait { justify-self: start; max-width: 280px; }
}