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Williamson & Croft LLP does not accept or assume responsibility for any use of or reliance on this email by anyone, other than the intended addressee to the extent agreed in the relevant contract for the matter to which this email relates (if any). The content of this email does not consitute tax, legal or financial advice. Email transmission cannot be guaranteed to be secure or error free as information could arrive late or incomplete, or contain viruses. We therefore accept no liability for any errors or omissions in the contents of this email which arise as a result of the transmission. If verification is required please request a hard copy version signed by or on behalf of Williamson & Croft LLP. Williamson & Croft LLP may monitor outgoing and incoming emails and other telecommunications on its email and telecommunications systems; by replying to this email you give your consent to such monitoring.

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The term “Partner” refers to a member of Williamson & Croft LLP or an employee or consultant of equivalent standing and qualification. A full list of members may be obtained from the registered office. Williamson & Croft LLP is a limited liability partnership registered in England & Wales under company registered number OC402211 whose registered office address is at 81 King Street, Manchester, M2 4AH.

Williamson & Croft Audit Limited is registered to carry on audit work in the UK and Ireland and are regulated by the Association of Chartered Certified Accountants (ACCA). Details about our audit registration can be viewed at auditregister.org.uk under reference number: 41144703. Our statutory audit work is subject to the Audit Regulations and Guidance issued by ACCA, International Standards on Auditing (UK and Ireland) and the Auditing Practices Board’s Ethical Standards promulgated by the Financial Reporting Council of Aldwych House, 71 – 91 Aldwych, London, WC2B 4HN.

Williamson & Croft Audit Limtied is a limtied liability company registered in England & Wales under company registration number 10492101 whose registered office address is at 81 King Street, Manchester, M2 4AH.