BACKGROUND:
Lima Accountancy Services Ltd understands that your privacy is important to you and that you care about how your personal data is used. Werespect and value the privacy of all of our clients and will only collect and use personal data in ways that are described here, and in a way that is consistent with our obligations and your rights under the law.
1. Information About Us
Lima Accountancy Services Ltd.
Limited company registered in England under company number 07585787.
Registered address: 132 Street Lane, Gildersome, Leeds, LS27 7JB.
Main trading address: 132 Street Lane, Gildersome, Leeds, LS27 7JB.
VAT number: 110 3735 62.
We are members of The Institute of Financial Accountants and The Association of Accounting Technicians.
2. What Does This Notice Cover?
This Privacy Information explains how we use your personal data: how it is collected, how it is held, and how it is processed. It also explains your rights under the law relating to your personal data.
3. What Is Personal Data?
Personal data is defined by the General Data Protection Regulation (EU Regulation 2016/679) (the “GDPR”) and the Data Protection Act 2018 (collectively, “the Data Protection Legislation”) as ‘any information relating to an identifiable person who can be directly or indirectly identified in particular by reference to an identifier’.
Personal data is, in simpler terms, any information about you that enables you to be identified. Personal data covers obvious information such as your name and contact details, but it also covers less obvious information such as identification numbers, electronic location data, and other online identifiers.
The personal data that we use is set out in Part 5, below.
4. What Are My Rights?
Under the Data Protection Legislation, you have the following rights, which we will always work to uphold:
- The right to be informed about our collection and use of your personal data. This Privacy Notice should tell you everything you need to know, but you can always contact usto find out more or to ask any questions using the details in Part 11.
- The right to access the personal data we hold about you. Part 10 will tell you how to do this.
- The right to have your personal data rectified if any of your personal data held by us is inaccurate or incomplete. Please contact ususing the details in Part 11 to find out more.
- The right to be forgotten, i.e. the right to ask usto delete or otherwise dispose of any of your personal data that we hold. Please contact ususing the details in Part 11 to find out more.
- The right to restrict (i.e. prevent) the processing of your personal data.
- The right to object to ususing your personal data for a particular purpose or purposes.
- The right to withdraw consent. This means that, if we arerelying on your consent as the legal basis for using your personal data, you are free to withdraw that consent at any time.
- The right to data portability. This means that, if you have provided personal data to us directly, we are using it with your consent or for the performance of a contract, and that data is processed using automated means, you can ask usfor a copy of that personal data to re-use with another service or business in many cases.
- Rights relating to automated decision-making and profiling. Wedo not use your personal data in this way
For more information about our use of your personal data or exercising your rights as outlined above, please contact ususing the details provided in Part 11.
It is important that your personal data is kept accurate and up-to-date. If any of the personal data wehold about you changes, please keep usinformed as long as wehave that data.
Further information about your rights can also be obtained from the Information Commissioner’s Office or your local Citizens Advice Bureau.
If you have any cause for complaint about ouruse of your personal data, you have the right to lodge a complaint with the Information Commissioner’s Office. Wewould welcome the opportunity to resolve your concerns ourselveshowever, so please contact usfirst, using the details in Part 11.
5. What Personal Data Do You Collect and How?
Depending upon your use of OurSite, wemay collect and hold some or all of the personal and non-personal data set out in the table below, using the methods also set out in the table.
| Data Collected | How [We] OR [I] Collect the Data |
| Identity Information including name, title, date of birth and gender. | Through our new client information record sheets completed and provided by yourself. |
| Contact information including address, email address and telephone numbers. | Through our new client information record sheets completed and provided by yourself. |
| Business information including business name, job title and profession. | Through our new client information record sheets completed and provided by yourself. |
| Payment information including bank account numbers. | Through standing order forms completed by yourself. |
| Data from third parties including tax account information, submission histories with HMRC and Companies House and other accountants, if applicable. | Through HMRC online services following authorisation provided by you and via the Companies House public record. Data from previous accountants will be obtained from the previous accountant following your authorisation. |
6. How Do You Use My Personal Data?
Under the Data Protection Legislation, wemust always have a lawful basis for using personal data. The following table describes how weuse your personal data, and ourlawful bases for doing so:
| What We Do | What Data We Use | Our Lawful Basis |
| Administering our business. | Data gathered through discussions with yourself on your business and personal circumstances. | LEGAL OBLIGATIONS / CONSENT – To fulfil our due diligence procedures and provide advice that is relevant to you. |
| Supplying ourservices to you. | Accounting records and data provided by yourself and from HMRC. | LEGAL OBLIGATIONS /CONSENT / NECESSARY FOR CONTRACT – To prepare financial statements and tax calculations that show a true and fair view. |
| Managing payments for our services. | Your contact details and
bank account details |
CONSENT – To assist in setting up payment schedules |
| Personalising and tailoring our services for you. | Data gathered through discussions with yourself on your business and personal circumstances. | CONSENT / NECESSARY FOR CONTRACT – To provide advice that is relevant to you. |
| Communicating with you. | Your name and contact details | CONSENT / NECESSARY FOR CONTRACT – To keep you up to date with legal requirements and changes in legislation. |
| Supplying you with information by email and post that you have opted-in-to (you may opt-out at any time by emailing us). | Your contact details and email addresses | CONSENT – Necessary to fulfil our services. |
With your permission and/or where permitted by law, wemay also use your personal data for marketing purposes, which may include contacting you by email, telephoneand/orpost with information, news, and offers on ourservices.You will not be sent any unlawful marketing or spam. Wewill always work to fully protect your rights and comply with ourobligations under the Data Protection Legislation and the Privacy and Electronic Communications (EC Directive) Regulations 2003, and you will always have the opportunity to opt-out.Wewill always obtain your express opt-in consent before sharing your personal data with third parties for marketing purposes and you will be able to opt-out at any time.
We will only use your personal data for the purpose(s) for which it was originally collected unless wereasonably believe that another purpose is compatible with that or those original purpose(s) and need to use your personal data for that purpose. If wedo use your personal data in this way and you wish usto explain how the new purpose is compatible with the original, please contact ususing the details in Part 11.
If weneed to use your personal data for a purpose that is unrelated to, or incompatible with, the purpose(s) for which it was originally collected, wewill inform you and explain the legal basis which allows usto do so.
In some circumstances, where permitted or required by law, we may process your personal data without your knowledge or consent. This will only be done within the bounds of the Data Protection Legislation and your legal rights.
7. How Long Will You Keep My Personal Data?
Wewill not keep your personal data for any longer than is necessary in light of the reason(s) for which it was first collected. Your personal data will therefore be kept for the following periods (or, where there is no fixed period, the following factors will be used to determine how long it is kept):
| Type of Data | How Long We Keep It |
| Identity Information including name, title, date of birth and gender. | Data will be held throughout the duration of our engagement and then for the period following engagement as required by law. |
| Contact information including address, email address and telephone numbers. | Data will be held throughout the duration of our engagement and then for the period following engagement as required by law. |
| Business information including business name, job title and profession. | Data will be held throughout the duration of our engagement and then for the period following engagement as required by law. |
| Payment information including bank account details. | Data will be held throughout the duration of our engagement and then for the period following engagement as required by law. |
| Data from third parties including tax account information, submission histories with HMRC and Companies House and other accountants, if applicable. | Data will be held throughout the duration of our engagement and then for the period following engagement as required by law. |
8. How and Where Do You Store or Transfer My Personal Data?
We will only store or transfer your personal datawithin the UK. This means that it will be fully protected under the Data Protection Legislation.
9. Do You Share My Personal Data?
We will not share any of your personal data with any third parties for any purposes, subject to the following exceptions.
If wesell, transfer, or merge parts of ourbusiness or assets, your personal data may be transferred to a third party. Any new owner of our business may continue to use your personal data in the same way(s) that wehave used it, as specified in this Privacy Policy.
In some limited circumstances, wemay be legally required to share certain personal data, which might include yours, if we areinvolved in legal proceedings or complying with legal obligations, a court order, or the instructions of a government authority.
10. How Can I Access My Personal Data?
If you want to know what personal data we have about you, you can ask usfor details of that personal data and for a copy of it (where any such personal data is held). This is known as a “subject access request”.
All subject access requests should be made in writing and sent to the email or postal addresses shown in Part 11. To make this as easy as possible for you, a Subject Access Request Form is available for you to use. You do not have to use this form, but it is the easiest way to tell useverything weneed to know to respond to your request as quickly as possible.
There is not normally any charge for a subject access request. If your request is ‘manifestly unfounded or excessive’ (for example, if you make repetitive requests) a fee may be charged to cover ouradministrative costs in responding.
Wewill respond to your subject access request within 28 days and, in any case, not more than one month of receiving it. Normally, weaim to provide a complete response, including a copy of your personal data within that time. In some cases, however, particularly if your request is more complex, more time may be required up to a maximum of three months from the date wereceive your request. You will be kept fully informed of ourprogress.
11. How Do I Contact You?
To contact usabout anything to do with your personal data and data protection, including to make a subject access request, please use the following details (for the attention of Lisa Adams):
Email address: enquiries@limaaccountancy.co.uk
Telephone number: 0113 844 0402
Postal Address: 132 Street Lane, Gildersome, Leeds, LS27 7JB.
12. Changes to this Privacy Notice
Wemay change this Privacy Notice from time to time. This may be necessary, for example, if the law changes, or if we change ourbusiness in a way that affects personal data protection.
Any changes will be made available on our website at www.limaaccountancy.co.uk. This Privacy Notice was last updated on 4thMarch 2019.