LEGAL AND REGULATORY INFORMATION

1. The name of the firm is A J Carter & Co, a partnership. The partners are Andrew Carter, Nicholas Williams and Anthony Williams.

2. We are a member of the Institute of Chartered Accountants in England and Wales and our conduct is subject to its Code of Ethics which can be found at www.icaew.com/membershandbook_section_3.

3. Our VAT number is GB 348 4220 60.

4. In accordance with the disclosure requirements of the Provision of Services Regulations 2009 our professional indemnity insurer is Royal and Sun Alliance of St Mark's Court, Chart Way, Horsham 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.