Hi. Steady conclusion over the years that limited companies of turnover between say £50k-£150k pa requiring VAT, accounts, CT, payroll & autoenrolment (ie the full monty) are the worst type of clients, not just in terms of time and resources demand but also the least profitable as there is an awfully large volume of transactions and they are not willing to fork out to the accountant more than £1k-£1.5k per annum (sometimes because they simply cannot afford as they are basically making a living). Not sure how other firms handle this but yours truly is a small firm in terms of fees but with proper overheads and salaries and obviously we dont want to work for £10 or £20 per hour per annum on average (n matter how efficient you try to be) or ending up subsidising them from profitable clients. Seems that we have two options there: either get rid of them or keep them for cash flow until we dont need them. The problem is being a small firm we are trapped in a vicious circle as we would normally be the destination of those clients. Thanks.