Important Information: Moore and Smalley LLP is registered to carry on audit work by The Institute of Chartered Accountants in England & Wales and details of our audit registration can be viewed at for the UK and for Ireland, under reference numberC001370248. Authorised and regulated by The Financial Conduct Authority and details of our registration can be viewed at under reference number 448716. Moore and Smalley, is a member of MHA, an independent member of Baker Tilly International. Arrandco Investments Limited is the registered owner of the UK trade mark for Baker Tilly and its associated logo.

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