The following terms and conditions are to be read in conjunction with the terms of engagement attributed to a specific assignment.

Investment Business

• This is regulated under the Financial Services Act 1986. We are not authorised under this Act.

Commissions or Other Benefits

• In some circumstances, commissions or other benefits may become payable to us, or to one of our associates in respect of transactions which we, or such associates, arrange for clients. It is our policy not to accept such amounts.

Electronic Communication

• E-mail may be used to enable us to communicate with clients. As with other means of delivery, this carries with it the risk of inadvertent misdirection or non-delivery. It is the responsibility of the recipient to carry out virus checks on any attachments received.

• As Internet communications are capable of data corruption, we do not accept any responsibility for changes made to such communications after their despatch. For this reason, it may be inappropriate to rely on advice contained in an e-mail without obtaining written confirmation. All risks, connected with the sending of commercially sensitive information relating to our clients cusiness are bourne by our clients and not our responsibility. Should a client not accept this risk, written notification must be sent to us at 45 Shortmead Street, Biggleswade, Bedfordshire, SG18 0AT.

Client monies

• We may from time to time hold money on a clients behalf. Such money will be held in trust in a client bank account, which is segregated from the firm’s funds. The account will be operated, and all funds dealt with, in accordance with the Clients’ Monies Rules of the Association of Chartered Certified Accountants.

• Fees paid by a client in advance for professional work to be performed and clearly identifiable as such shall not be regarded as clients’ monies

Retention of records

• During the course of our work, we will collect information from a client and others acting on behalf of the client and will return any original documents to the client following preparation of the accounts. You should retain them for six years following the end of your accounting period. This period may be extended if HM Revenue and Customs enquire into the tax return.

• Whilst certain records may legally belong to a client, we intend to destroy correspondence and other paperwork that we store which is more than seven years’ old, other than documents that we consider to be of continuing significance. You must inform us by letter if you require retention of any particular document.

Quality of Service

• We aim to provide a high quality of service at all times. If you would like to discuss with us how our service can be improved, or if you are dissatisfied with the service that you are receiving, please let us know by contacting Miss Lewis.

• We undertake to look into any complaint carefully and promptly and to do all we can to explain the position to you. If we do not answer your complaint to your satisfaction, you may take up the matter with the Association of Chartered Certified Accountants.

Quality Control

• As part of our ongoing commitment to providing a quality service, some of our files are periodically subject to an independent quality review. Our reviewers are highly experienced and professional people and, of course, are bound by the same requirements of confidentiality as our staff.

Professional Rules and Practice Guidelines

• We will observe the ethical guidelines of the Association of Chartered Certified Accountants and accept instructions to act for you on the basis that we will act in accordance with those guidelines. In particular, you will give us authority to correct HM Revenue & Customs errors. A copy of these guidelines is available for your inspection at our offices.

Applicable Law

• Our engagement letter is governed and construed in accordance with English law. The English Courts will have exclusive jurisdiction in relation to any claim, dispute or difference concerning this engagement letter and any matter arising from it. Each party irrevocably waives any right it may have to object to any action being brought in those courts, to claim that the action has been brought in an inappropriate forum, or to claim that those courts do not have jurisdiction.

Data Protection Act 1998

• To enable us to discharge the services agreed under this engagement and for other related purposes, including updating and enhancing client records, analysis for management purposes and statutory returns, crime prevention and legal and regulatory compliance, we may obtain, use, process and disclose personal data about the company. You have a right of access under data protection legislation, to the personal data that we hold about you. For the purposes of the Data Protection Act 1998, the Data Controller in relation to personal data supplied about you is Miss Lewis.

Contracts (Rights of Third Parties) Act 1999

• A person who is not party to our agreement shall have no right under the Contracts (Rights of Third Parties) Act 1999 to enforce any term of this agreement. This clause does not affect any right or remedy of any person that exists or is available otherwise than pursuant to that Act.