Partners:

J P D Hodgson FCA
P J M Stevenson FCA
Mrs S A Gay FCCA ACA

Principal place of business for the purpose of Section 4 Business Names Act 1985: 12 Southgate Street, Launceston, Cornwall, PL15 9DP.

Registered to carry on audit work in the UK and Ireland and regulated for a range of investment business activities by the Institute of Chartered Accountants in England and Wales.

Details about our audit registration can be viewed at www.auditregister.org.uk under reference number C005390370.

In accordance with the disclosure requirements of the Provision of Services Regulation 2009, our professional indemnity insurer is Royal and Sun Alliance plc, St Mark’s Court, Horsham, West Sussex, RH12 1XL. The territorial coverage is worldwide excluding professional business carried out from an office in the United States of America or Canada and excludes any action for a claim brought in any court in the United States of America or Canada.

VAT number 143 3104 16