#links {
	padding-top:5px;
	padding-left: 238px;
}
a.link-text   {
	font-family: Arial, Helvetica, sans-serif;
	font-size: 12px;
	color: #FFFFFF;
	font-weight: bold;
}


#link1 {
	border: 1px solid #CCCCCC;
	width:155px;
	margin-right:6px;
	float:left;
	height: 55px;
	background-image: url(images/link1.jpg);
	background-repeat: no-repeat;
	padding-top: 5px;
	padding-left: 5px;
	padding-right: 0px;
	padding-bottom: 0px;
}

#link2 {
	border: 1px solid #CCCCCC;
	width:155px;
	margin-right:6px;
	float:left;
	height: 55px;
	background-image: url(images/link2.jpg);
	background-repeat: no-repeat;
	padding-top: 5px;
	padding-right: 0px;
	padding-bottom: 0px;
	padding-left: 5px;
}

#link3 {
	border: 1px solid #CCCCCC;
	width:155px;
	float:left;
	height: 55px;
	background-image: url(images/link3.jpg);
	background-repeat: no-repeat;
	padding-top: 5px;
	padding-right: 0px;
	padding-bottom: 0px;
	padding-left: 5px;
}
body {
	font: 11px verdana,arial,helvetica,sans-serif;
	color: #333;
	margin: 0 auto;
	width: 760px;
}

a {
	text-decoration: none;
}

a:hover {
	text-decoration: underline;
}

img {
	border: none;
}

h1, h2 {
	color: #323151;
	font-size: 11px;
}

h2 {
	color: #0479bf;
}

.blue {
	color: #0479bf;
}

.bold {
	font-weight: bold;
}

ul {
	list-style-image: url('images/icon_arrow_right.gif');
}

table {
	width: 100%;
}

td {
	border: 1px solid #ccc;
}

#topbar {
	background-color: #003367;
	text-align: right;
	padding: 1px 0;
}

#topbar a {
	font-weight: bold;
	color: #fff;
	padding-right: 7px;
}

#logo {
	text-align: right;
	padding: 8px 0 5px 0;
}

#bottombar {
	background-color: #42416a;
	text-align: right;
	font-size: 10px;
	padding: 3px 7px 2px 0;
	color: #fff;
}

#banner ul {
	list-style-type: none;
	list-style-image: none;
	margin: 0;
	padding: 0;
	float: left;
}

#banner ul img {
	display: block;
}

#banner ul a {
	position: relative;
}

#flash {
	float: right;
}

#topnav {
	list-style: none;
	padding: 0;
	margin: 0;
}

#topnav li {
	float: left;
}

#topnav img {
	display: block;
}

#banner ul li a {
	display: block;
	height: 35px;
	width: 224px;
	text-decoration: none;
}

#topnav a {
	display: block;
	height: 35px;
	width: 253px;
	text-decoration: none;
}

#personaltax {
	background-image: url('images/hbut_tax1.jpg');
}

#personaltax:hover {
	background-image: url('images/hbut_tax2.jpg');
}

#assurance {
	background-image: url('images/hbut_assurance1.jpg');
	
}

#assurance:hover {
	background-image: url('images/hbut_assurance2.jpg');
}

#outsourcing {
	background-image: url('images/hbut_outsourcing1.jpg');
}

#outsourcing:hover {
	background-image: url('images/hbut_outsourcing2.jpg');
}

#partner {
	background-image: url('images/hbut_sage1.jpg');
}

#partner:hover {
	background-image: url('images/hbut_sage2.jpg');
}

#business {
	background-image: url('images/hbut_business1.jpg');
}

#business:hover {
	background-image: url('images/hbut_business2.jpg');
}

#financial {
	background-image: url('images/hbut_financial1.jpg');
}

#financial:hover {
	background-image: url('images/hbut_financial2.jpg');
}

#personaltax2 {
	background-image: url('images/but_tax1.jpg');
}

#personaltax2:hover {
	background-image: url('images/but_tax2.jpg');
}

#assurance2 {
	background-image: url('images/but_assurance1.jpg');
	
}

#assurance2:hover {
	background-image: url('images/but_assurance2.jpg');
}

#outsourcing2 {
	background-image: url('images/but_outsourcing1.jpg');
}

#outsourcing2:hover {
	background-image: url('images/but_outsourcing2.jpg');
}

#partner2 {
	background-image: url('images/but_sage1.jpg');
}

#partner2:hover {
	background-image: url('images/but_sage2.jpg');
}

#business2 {
	background-image: url('images/but_business1.jpg');
}

#business2:hover {
	background-image: url('images/but_business2.jpg');
}

#financial2 {
	background-image: url('images/but_financial1.jpg');
}

#financial2:hover {
	background-image: url('images/but_financial2.jpg');
}

#navigation {
	clear: both;
	margin: 0;
	padding: 5px;
	list-style: none;
	background-color: #42416a;
}

#navigation a {
	color: #fff;
}

#navigation li {
	display: inline;
	position: relative;
	padding: 5px 13px;
	border-left: solid 1px #fff;
}

#navigation li:first-child {
	padding-left: 10px;
	border-left: none;
}

#navigation img {
	vertical-align: middle;
	border: none;
}

#navigation img a:hover {
	text-decoration: none;
}

#navigation ul {
	display: none;
	list-style: none;
	position: absolute;
	left: 0;
	padding: 0;
	margin: 0;
	background-color: #42416a;
}

.wide {
	width: 250px !important;
}

.medium {
	width: 150px;
}

.small {
	width: 120px;
}

#navigation ul li {
	display: block;
	border-left: none;
	font-size: 10px;
	padding-left: 5px;
}

#navigation ul li:first-child {
	padding-left: 5px;
}

#navigation li:hover ul {
	display: block;
}

#navigation li ul li:hover {
	background-color: #d4caa1;
}

#navigation li ul li:hover a {
	color: #333;
	text-decoration: none;
}

#navigation li ul li:hover ul li a {
	color: #fff;
}

#navigation li ul li ul li:hover a {
	color: #333;
}

.sublink {
	background: url('images/submenu-on.gif') no-repeat center right;
	padding-right: 20px;
}

#services li ul li {
	background: none;
}

#navigation li:hover ul li ul {
	display: none;
	top: 0px;
	left: 250px;
	width: 175px;
}

#navigation li ul li:hover ul {
	display: block;
}

#leftcolumn {
	float: left;
	width: 224px;
}

#leftcolumn h2 {
	padding: 0;
	font-size: 11px;
}

#leftcolumn a {
	color: #323151;
}

#leftcolumn div {
	margin-bottom: 15px;
}

#leftcolumn #links {
	border-left: 17px solid #7bb3d8;
	background-color: #eee;
	margin: 0;
	padding: 5px 0;
}

#links h2 {
	padding: 0 10px;
}

#links ul {
	margin: 0;
	padding: 0;
	list-style: none;
}

#links ul li {
	border-bottom: 1px solid #b4b4b4;
	padding: 8px;
	font-weight: bold;
	background: url('images/icon_add.jpg') no-repeat 10px 11px;
	padding-left: 25px;
}

#links ul li ul li:last-child {
	border-bottom: none;
}

#newswire, #financialmot {
	background-color: #e9e9e9;
}

#newswire h2, #newswire p, #financialmot h2, #financialmot p {
	padding: 5px;
}

#news {
	border: solid 1px #a9b3bd;
	background-color: #fff;
}

#news h2 {
	color: #fff;
	background-color: #a9b3bd;
	margin: 0;
	padding: 5px;
}

#news ul {
	padding-left: 25px;
}

#news ul li {
	padding: 3px;
}

#news ul a {
	color: #333;
}

#main, #sage {
	float: right;
	width: 506px;
	padding: 15px;
}

#sage #main{
	float: left;
	width: 356px;
}

#sagebanner {
	float: right;
	width: 120px;
}

#sagelink {
	padding: 10px 15px;
}

#main a {
	color: #333;
	font-weight: bold;
}

#main li a {
	color: #0979bf;
}

#main hr {
	border: none;
	border-bottom: dashed 1px #9b9b9b;
}

ul #blue {
	list-style-image: url('images/icon_bubble_blue.jpg');
}

ul #grey {
	list-style-image: url('images/icon_bubble_grey.jpg');
}

ul #purple {
	list-style-image: url('images/icon_bubble_purple.jpg');
}

ul #green {
	list-style-image: url('images/icon_bubble_green.jpg');
}

ul #red {
	list-style-image: url('images/icon_bubble_red.jpg');
}

#calculator {
	float: right;
}

#back {
	float: right;
}

.profileleft {
	float: left;
	padding-right: 10px;
	width: 130px;
}

.profileright {
	float: right;
	width: 350px;
}

.profileright img {
	vertical-align: middle;
}

#footer {
	clear: both;
}

#footer hr {
	border: none;
	background-image: url('http://www.kirknewsholme.co.uk/images/footer.jpg');
	height: 20px;
}

#footer a {
	font-weight: bold;
}

#leftfooter {
	float: left;
	width: 30%;
}

#leftfooter a {
	color: #333;
}

#webwatch a {
	color: #000;
	font-size: 10px;
}

#sitemap, #sitemap ul {
	list-style: none;
}

#rightfooter {
	float: right;
	width: 70%;
	text-align: right;
	color: #666;
	font-size: 10px;
}

#rightfooter a {
	color: #000;
}

.floatleft {
	float: left;
	padding: 0 5px 5px 0;
}

.listleft {
	float: left;
}

.listright {
	float: right;
}

.clear {
	clear: both;
}

#contact td {
	border: none;
}