Legal

Privacy policy

Last updated: 8 August 2026

This policy explains how Base & Balance, a trading name of Boorika Ltd, uses personal information when you visit our website, enquire about or use our accounting services, or receive a business introduction from us.

1. Who we are

Boorika Ltd, trading as Base & Balance, is the controller of the personal information described in this policy. We are registered in England and Wales under company number 13304250. Our registered office is Office 382, 58 Peregrine Road, Ilford, United Kingdom, IG6 3SZ.

You can contact us about privacy through the secure enquiry form on our homepage, by telephone using the number shown in a communication from us, or by writing to our registered office.

2. Who this policy applies to

This policy applies to:

visitors to baseandbalance.co.uk;
people who enquire about our services or book a consultation;
clients, prospective clients and their directors, owners, employees and representatives;
suppliers, professional contacts and other people who deal with us; and
business contacts whose details are available from Companies House or another lawful public source.

3. Personal information we collect

Depending on our relationship with you, we may collect:

Identity and contact details: name, job title, address, email address and telephone number.
Business details: company name and number, business type, registered office, incorporation date, SIC codes and information about directors or officers.
Enquiry information: the services you are interested in, consultation details and anything you include in a message to us.
Client and accounting records: bookkeeping records, invoices, bank and transaction data, payroll information, tax references, accounts, returns and supporting documents.
Compliance information: identification documents and information needed for anti-money laundering, fraud prevention, sanctions or other regulatory checks.
Payment and engagement information: fees, payment status, contracts, instructions and correspondence.
Technical information: IP address, browser and device information, security logs and information generated when our website or enquiry form is used.
Marketing preferences: whether you have objected to or opted out of receiving marketing from us.

Please do not send sensitive personal information through the general website enquiry form. If we need identity documents, payroll records or other confidential material, we will tell you how to provide it securely.

4. Where we obtain information

We obtain personal information:

directly from you or the organisation you represent;
from clients where you are connected with their business, payroll or accounts;
from Companies House, HMRC and other official or publicly available sources;
from professional advisers, software providers and verification or compliance providers; and
automatically through our website, hosting and security systems.

For business introductions, we may use public Companies House information including company and officer names, registered office addresses, incorporation dates and SIC codes to identify newly incorporated businesses that may reasonably benefit from our services.

5. Why we use information and our lawful bases

Purpose	Typical lawful basis
Responding to enquiries, preparing proposals and taking requested steps before engagement	Contract or steps before entering a contract; legitimate interests
Providing bookkeeping, accounts, tax, payroll and advisory services	Contract; legal obligation; legitimate interests
Client due diligence, anti-money laundering, fraud prevention and regulatory compliance	Legal obligation; legitimate interests
Managing fees, records, complaints, quality and our business relationship	Contract; legal obligation; legitimate interests
Protecting our website, enquiry form, systems and legal rights	Legitimate interests; legal obligation
Targeted postal introductions to relevant businesses using public business information	Legitimate interests, subject to our balancing assessment and your right to object
Electronic marketing where the law requires permission	Consent

Our legitimate interests include operating and protecting our business, providing and improving our services, maintaining client and business relationships, and introducing proportionate accounting services to relevant businesses. We consider necessity, reasonable expectations, privacy impact and safeguards before relying on legitimate interests.

6. Postal business introductions and your right to object

You have an absolute right to object to the use of your personal information for direct marketing at any time.

Tell us using the contact details in the letter or the secure form on our website. We will stop marketing to you.

Our postal campaigns are aimed at relevant UK businesses and use limited public business information. Postal marketing is not governed by the electronic-marketing rules in PECR, but it remains subject to UK data-protection law. We screen future campaigns against our suppression list.

If you object, we normally keep only the minimum company or contact details needed to honour that request. This prevents your details from being added again from a public source. We do not sell marketing lists.

7. Website forms, reCAPTCHA and cookies

Our enquiry form uses Google reCAPTCHA v3 to identify automated abuse. Google may receive technical information such as your IP address, browser information and interaction data for security analysis. Google acts under its own privacy policy and terms.

For more information about cookies and similar technologies, read our cookie policy.

8. Who we share information with

Where necessary and lawful, we may share information with:

HMRC, Companies House and other public or regulatory authorities;
accounting, bookkeeping, payroll, tax, document-management and communications software providers;
website hosting, email, security, backup and IT support providers;
banks, payment providers, pension providers and relevant client-appointed advisers;
identity, anti-money laundering, fraud and sanctions-checking providers;
our professional advisers, insurers, auditors or legal representatives; and
law-enforcement bodies, courts or other parties where disclosure is required or permitted by law.

Where we act as an accountant or payroll provider for a client, we may process personal information on that client's instructions. The client remains responsible for its own privacy obligations.

9. International transfers

Some service providers may process information outside the UK. Where UK data-protection law requires it, we use an adequacy regulation, the UK International Data Transfer Agreement or Addendum, or another recognised safeguard. You may contact us for further information about safeguards relevant to your information.

10. How long we keep information

Retention depends on the information and why we hold it. Our usual approach is:

Unsuccessful enquiries and proposals: normally up to 24 months after the last meaningful contact.
Companies House prospecting records: normally up to 24 months after collection or last contact, unless needed sooner for suppression, a complaint or legal reasons.
Suppression records: the minimum information is retained for as long as reasonably necessary to respect the objection.
Client, accounting, tax and engagement records: normally at least six years after the relevant period or the end of the relationship, and longer where tax, anti-money laundering, professional, enquiry or legal-claims rules require it.
Website and security logs: normally up to 12 months, unless an incident requires longer retention.

We securely delete or anonymise information when it is no longer required.

11. Security

We use proportionate technical and organisational safeguards including access controls, secure hosting, authentication, backups and staff confidentiality requirements. No system or internet transmission is completely secure, and you should use any secure document-transfer method we provide for confidential records.

12. Your data-protection rights

Depending on the circumstances, you may have the right to:

ask for access to your personal information;
ask us to correct inaccurate or incomplete information;
ask for erasure or restriction of processing;
object to processing based on legitimate interests;
object at any time to direct marketing;
receive certain information in a portable format; and
withdraw consent where processing relies on consent.

These rights are not all absolute and exemptions may apply, including where information must be retained by law. We may ask for information needed to verify your identity. We normally respond within one month.

13. Complaints

Please contact us first so we can try to resolve your concern. You also have the right to complain to the Information Commissioner's Office (ICO), the UK supervisory authority. Visit ico.org.uk/make-a-complaintor telephone 0303 123 1113.

14. Automated decision-making

We do not use personal information to make solely automated decisions that produce legal or similarly significant effects. We may use business criteria such as incorporation date and SIC code to prioritise business introductions, but people remain involved in our campaign decisions.

15. Children

Our services and website are intended for businesses and adults. We do not knowingly market our services to children.

16. Changes to this policy

We may update this policy when our services, suppliers or legal obligations change. The date at the top shows when it was last updated. Material changes will be highlighted where appropriate.