Dains are Chartered Accountants
Here is the complaints page of the Chartered Institute Website
http://www.icaew.co.uk/index.cfm?route=139178
Dains are a member of "UK200 Group"....which is kinda a grouping to gether of "quality professional firms..solicitors and accountants". It is basicly an advertising ploy being firms grouping together to say "we are the best". BIg firms probably wouldnt bother coz theyd rely on their own name as quality assurance.
You could ring UK200 Group and speak your grievances, and maybe Dains will issue a credit note for the overcharging.
http://www.uk200group.co.uk/
Its possible that UK200 Group will speak to Dains and suggest they bite the bullit as bad publicity may affect the other firms who are members of this group.
Your accounts are late with Co Ho....fines start at �100 for 3 months, then �250 after another 3 months, and rise to �1,000 I think. Possible striking off of the company will be threatened by Co Ho.
Likewise the Inl Rev will issue estimated asessments and penalties and surcharges.
I think you firstly need to contact the ICEAW (Chartered Institute) and ask them their policy on releasing info to new accountants as Im sure they say outstanding debt is no good reason not to release info to new accountant. Tell them exactly the circumstances about how you were overcharged. If you were not warned in advance then Dains are at fault. The fact it was verbal quote of fees not written may be more difficult to prove, however written quotes are becoming more standard in the industry so they should have given you a written quote.
I think the potential bad publicity of this all may cause Dains to give in.