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Terms & VAT

Last updated: 5 July 2026

ELRU is a trading name of Daniel Dumitru, a sole trader registered for Self Assessment with HM Revenue & Customs (HMRC) in the United Kingdom, based in Basildon, Essex. These terms cover use of this website and the general basis on which we work. Each paid engagement is also governed by its own proposal or statement of work, which takes precedence where it differs.

1. Services

ELRU provides AI and security consulting and build services, including fractional leadership, private/sovereign AI systems and governed AI transformation. Scope, deliverables and timelines are agreed per engagement.

2. Pricing & VAT

Prices shown on this site are indicative “from” figures in GBP and are confirmed in a written proposal before any work begins.

VAT status: ELRU is not currently registered for VAT, as turnover is below the UK VAT registration threshold (£90,000). Accordingly, no VAT is charged and prices are stated exclusive of VAT. Should ELRU become VAT-registered, invoices and pricing will be updated to show VAT as required, and clients will be notified.

3. Payment

Unless a proposal states otherwise: retainers are invoiced monthly in advance; project work may require a deposit with the balance on milestones or completion. Invoices are payable within 14 days by bank transfer. Late payment may pause ongoing work.

4. Your responsibilities

You agree to provide accurate information and timely access needed to deliver the work, and to hold the necessary rights and permissions for any data or systems you ask us to work with.

5. Confidentiality

Each party keeps the other’s confidential information private and uses it only to perform the engagement. This survives the end of our work together.

6. Intellectual property

Ownership of deliverables is set out in the relevant proposal. Typically, on full payment, you receive a licence or ownership of the bespoke deliverables built for you, while ELRU retains its pre-existing tools, methods and know-how.

7. Liability

We provide services with reasonable care and skill. To the extent permitted by law, ELRU’s total liability arising from an engagement is limited to the fees paid for that engagement, and we are not liable for indirect or consequential loss. Nothing in these terms limits liability that cannot lawfully be limited.

8. Governing law

These terms are governed by the laws of England and Wales, and the courts of England and Wales have exclusive jurisdiction, unless a signed agreement states otherwise.

9. Contact

Daniel Dumitru, trading as ELRU · Basildon, Essex, UK · [email protected] · +44 7476 199 786.

ELRU
AI systems & security for growing businesses.
Daniel Dumitru — Sole Trader (UK, HMRC registered) · Basildon, Essex
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Not VAT registered (UK) · +44 7476 199 786 · [email protected]
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