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Cookie Policy
Version 1.0 | April 2026 | Compliant with PECR as amended by the Data (Use and Access) Act 2025
1. What Are Cookies?
Cookies are small text files placed on your device when you visit a website. They are widely used to make websites work, or work more efficiently, and to provide information to the website operator.
This policy explains what cookies we use on guilfordaccounting.co.uk, why we use them, and what control you have over them.
Cookies are governed in the UK by the Privacy and Electronic Communications Regulations 2003 (PECR), as amended by the Data (Use and Access) Act 2025 (DUAA 2025), and by the UK General Data Protection Regulation (UK GDPR).
2. Who We Are
The data controller for this website is Noel Guilford, trading as Guilford Accounting.
Email: noel@guilfordaccounting.co.uk
Post: Fourwinds House, Balderton, Chester, CH4 9LF
For any question about cookies or this policy, please use the contact details above.
3. The Legal Framework (Updated February 2026)
The DUAA 2025 amended PECR with effect from 5 February 2026. These changes introduced five categories of cookies that no longer require your prior consent. They are explained in Section 5 below.
Advertising cookies and tracking technologies used for behavioural advertising still require your prior consent under PECR. We do not use such cookies.
Important: PECR fines were increased by the DUAA 2025 to up to £17.5 million or 4% of global annual turnover — in line with UK GDPR. Cookie compliance is a genuine regulatory risk, not merely a housekeeping matter.
4. Types of Cookies We Use
We use four categories of cookies on this website, described below. We do not use advertising, targeting, or cross-site tracking cookies.
5. Cookies That Do Not Require Your Consent
Under the DUAA 2025, the following types of cookie are exempt from the requirement to obtain your prior consent. We must still tell you about them clearly and offer you a way to opt out of the analytics and functionality categories.
5.1 Strictly Necessary Cookies
These are essential for the website to function and cannot be switched off. They are set in response to actions you take, such as setting your privacy preferences or filling in a form. You can set your browser to block these cookies, but some parts of the website may then not work.
Examples of purposes covered:
- maintaining session security
- fraud prevention and detecting technical faults
- authenticating you if you log in to any part of the site
- remembering selections you make on a form
5.2 Analytics Cookies (Exempt under DUAA 2025)
Under PECR (as amended by the DUAA 2025), cookies used solely to collect aggregate statistics about how our website is used — with a view to improving it — no longer require your prior consent. The data collected is not used to identify individuals or for any advertising purpose.
We use Google Analytics for this purpose. It collects information such as pages visited, time on site, and how you arrived at our site. The data is aggregated and anonymised.
You have the right to object to analytics cookies at any time. Use the opt-out link in Section 7 or install the Google Analytics Opt-out Browser Add-on.
5.3 Functionality Cookies (Exempt under DUAA 2025)
These cookies allow the website to remember choices you make (such as font size or language preference) and provide a more personalised experience. They do not track your browsing activity across other websites and are not used to show you targeted advertising.
You may opt out of these cookies at any time using the cookie preference centre in Section 7.
5.4 Security Cookies (Exempt under DUAA 2025)
These cookies support fraud prevention and device security. They are used to protect both you and us from malicious activity and do not collect personal data beyond what is strictly necessary for that purpose.
6. Cookies That Require Your Consent
We do not currently use advertising, retargeting, or cross-site behavioural tracking cookies. If we introduce any in the future, we will update this policy and obtain your prior consent through our cookie banner before setting them.
All ad-related cookies — including targeting, frequency capping, ad measurement, and attribution — continue to require valid prior consent under PECR. Pre-ticked boxes do not count as valid consent.
7. Your Choices and How to Opt Out
You have several ways to control cookies:
Cookie preference centre
When you first visit our website, a cookie banner allows you to accept or decline the use of non-essential cookies. You can change your preferences at any time by clicking Cookie Settings in the footer of our website.
Browser settings
Most browsers allow you to refuse or delete cookies. How to do this varies by browser; the links below give guidance:
Please note: blocking all cookies may prevent some parts of this website from functioning correctly.
Google Analytics opt-out
You can prevent Google Analytics from collecting your data by installing the Google Analytics Opt-out Browser Add-on.
8. Our Cookie Register
The table below lists the specific cookies in use on this website at the date of this policy. We review this register at least once a year.
_ga
Purpose: Registers a unique ID used to generate statistical data about how you use the website. Set by Google Analytics.
Category: Analytics (no consent required — DUAA 2025 exempt)
Retention: 2 years
_ga_[ID]
Purpose: Used by Google Analytics to persist session state.
Category: Analytics (no consent required — DUAA 2025 exempt)
Retention: 2 years
_gid
Purpose: Registers a unique ID used to generate statistical data. Set by Google Analytics.
Category: Analytics (no consent required — DUAA 2025 exempt)
Retention: 24 hours
cookieyes-consent
Purpose: Records your cookie consent preferences.
Category: Strictly necessary
Retention: 1 year
PHPSESSID / session
Purpose: Preserves your session state across page requests. Set by the web server.
Category: Strictly necessary
Retention: Session (deleted when you close your browser)
If we add new cookies in the future, we will update this register before setting them.
9. Third-Party Cookies
Some cookies on our site are set by third-party services we use. We do not control how those parties use the data their cookies collect. Their privacy policies are linked below:
We do not embed social media buttons, advertising pixels, or third-party video players that would set tracking cookies without your consent.
10. Changes to This Policy
We review this policy at least once a year and whenever there is a material change to the cookies we use or to the applicable law. We will update the version number and date at the top of this page.
This policy was last updated in April 2026.
11. Questions and Complaints
If you have a question about this policy or want to exercise any of your rights, please contact us:
- Email: noel@guilfordaccounting.co.uk
- Post: Fourwinds House, Balderton, Chester, CH4 9LF
If you are not satisfied with our response, you can complain to the Information Commissioner's Office at ico.org.uk or by calling 0303 123 1113.
From 19 June 2026, you also have a statutory right to lodge a formal complaint directly with us as data controller under the DUAA 2025. We will acknowledge your complaint within 30 days and respond without undue delay.
Guilford Accounting | noel@guilfordaccounting.co.uk | guilfordaccounting.co.uk | Version 1.0, April 2026