Flr m ECM complain please help

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I am posting on behalf of a friend who's wife's visa was refused 2 days Ago.
He sponsored as a self employed and provided the following .
Sa302
Last financial year accounts.
Accountant letter
Bank statements for 12 month.
And clearly met the income requirement.
But in the refusa letter ECO has not acknowledged the all these documents and refused on financial requirement as below,

In respect of self employment as partner , trader or a franchise all the following must be provided ,
Annual audited or unaudited accounts for the period 12 month same as tax return . NOT seen

he intends to appeal but also wants to complain to entry clearence manager for review can somebody please share the contact details for ECM and any othe advice to follow.
Thanks