Gabriela is a newly qualified accountant. To generate business, she sends out a generic letter to some small businesses within the Bedfordshire area stating that for the next 30 days, for any new clients that sign up, she is willing to do all of the annual accountancy work for a fixed fee of 3,000 plus VAT. Delia of Delicious Dining Limited thinks this is a great offer and immediately writes back stating 'This is great when can you start?'

Discuss whether a legally binding contract has been created. In your answer, you must address all of the key facets required to form a contract