Whether you are an existing business seeking a new accountant or just setting up in business, you will find us to be practical, enthusiastic and committed to you and your business. That’s what our current clients really appreciate and we expect you will too. Full Circle’s raison d’etre is to provide first class practical advice and support to individuals and businesses in the SME sector. Our diverse clients are based throughout the North West and further afield. Full Circle Accountancy is a niche accountancy, tax and audit services business in Penrith, Cumbria, headed by Jonny Miller FCA DChA. The firm is regulated by the Institute of Chartered Accountants in England and Wales and is on the ICAEW register of auditors.