Provision of Services

Legal entities: The firm operates as a limited liability partnership

Clive Owen LLP (registered in England and Wales number OC312218)

Service: Chartered Accountants and Business Advisers

Registered office and postal address: 140 Coniscliffe Road, Darlington, County Durham, DL3 7RT

Telephone: 01325 349 700

Fax: 01325 383 475

Public registers:

Details about the limited liability partnerships’ registration can be viewed at www.companieshouse.gov.uk. Details of our audit registration can be viewed at www.auditregister.org.uk, under reference number C001232721.

Authorisation:

Clive Owen LLP are registered to carry out audit work in the UK by the Institute of Chartered Accountants in England and Wales.

Audit work is undertaken in accordance with the Audit Regulations and Guidance which can be found at www.icaew.com and the International Standards on Auditing (UK) which can be found at www.frc.org.uk

The firm complies with the Institute of Chartered Accountants in England and Wales’ Code of Ethics which can be found at www.icaew.com/regulations. Additionally, members of the firm undertaking regulated audit work comply with the APB Ethical Standards which can be found at www.frc.org.uk

VAT number:

GB 391 7386 18

General terms and conditions:

A letter of engagement detailing our terms and conditions will be provided at the commencement of any engagement to which they apply.

Applicable law:

Unless otherwise agreed, English law, with the English Courts having exclusive jurisdiction in relation to any claim, dispute or difference concerning the service and any matter arising from it.

Professional Indemnity Insurance:

Our professional indemnity insurer is Royal & Sun Alliance Insurance. 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

Complaints:

Complaints can be made by contacting the Managing Partner, Gary Ellis. In the event of you not being satisfied by our response, you may also bring the matter to the attention of the Institute of Chartered Accountants in England and Wales. Details of any other dispute resolution procedure applicable to an engagement will be contained in the relevant letter of engagement.