Introducing the U

HY

Hacker Young Gro

up

Helping you prospe r

What does helping y ou prosper me an? Our pu rpose of helping you prosper gives real mean ing to ou r work and to what we do. It acts as a guiding light, something which we ca n tu rn to at all times and r efocus ourselves. Prosperity comes in many guises. Typical associations are of ten related to financial prosper ity , but prosperity means so much more, and the definition of prosperity is generally unique to ea ch person. We see ourselves as mor e than jus t accountan ts. Whether you are a client, a team mem ber or par t of the community local to our firms, our goal is to understand your definition of prosperity and to work out how we can he lp you in you r pursuit of tha t.

We are driven by ou r pu rpose of helping you p rosper

2 | Introducing the UHY Hacker Young Grou

p

Helping you prosper | 3

The UHY Hacker Young Group is a leading network of chartered accountants with 22 offic es spanning England, Wa les and Northern Ireland. O ur 91 part ners and 722 professionals are ambitiou s people, united by ou r purpose of helping you prospe r. We provide a wide range of audit accounting, tax and busin ess advisory services, as well as having established special isms in the capital markets, litiga tion support, corporate finance, tu rna round and recovery, VAT planning, interim and project management an d financial services. And as a founder member of th e UHY International networ k, we are also able to support global interests by providing local and na tional e xpertise internati on ally. We are driven by our pu rpose of ‘helping you prosper’ a nd this applies across all that we do, not only for ou r clie nts but a lso for our people and our local c ommunities.

The UHY Hacker Young Gr oup

Le ading UK accounting firm

offices acros s the UK

partner s

professio nals

722

Truly global representa tio n

The network now covers 318 business c entr es in almost 100 countries worldwide. Ou r indepen dent member firms ar e all high ly regarded, professional and repu table in th eir own local markets and know each other well through meeting and working t ogether r egularly. Our servic es an d teams ar e tailor ed to suit the culture of each of ou r cli ents incl uding publicly listed corpo ratio ns, larg e and medium-sized companies, privately ow ned businesses, not-for-profit and public organisations.

95

countries

21st

USD

814

million

318

An nua l turnover

largest global network by fee income

offic es in

Professionalism, quality , in tegri ty and innovation Our values are echoed in the stan dard of the firms that have achieved membership in UHY . Our member firms understand that business people need a wide range of servi ces and knowledge of local conditions to help th em create, operate and dispo se of v entu r es across the globe. The UHY worldwide ne twork was formed in respo nse to the needs of ou r clients; our global relationships have come to d efine the next level of service that our clients have earned and expect. Fo rum of Fir m s All UHY International member firms adhere to our set framework of membership standards, so you can be assured of a co nsistently high quality of service across yo ur locati ons. UHY is also a member of the Forum of Firms, an association of international ne tworks of accounting firms. The Forum’s goal is to promote consistent and high quali ty standardsof cross-border financial reporting and auditing practic es worldwide, providing extra assur ance as to our qu ality stand ar ds.

We are proud to be a founding member of U

HY

In

t

er

national,

which was formed over 35 years ago in partnersh

ip

with a fi

rm

in New York with whom we had worked regularly to support o

ur

clien

ts.

4 | Introducing the UHY Hacker Young Group

Helping you prosper | 5

4 | Introducing the UHY Hacker Young Group

Our se rvices Led by an e xpe rienc ed engagement partner, ou r offic es across the U HY Hacker Young Group offer the complete range of services that our clie nts need. So whether you are looking f or advic e on you r personal finances, looking to start a new business, expand your cu r rent b usiness interests, or you just want regul ar compli anc e advic e, we can su ppo rt you. The UHY differenc e is ou r coll ab orati ve approach to our servic e. We un derstand that no two situations ar e the same, so we work with you one-on-one to gain a full understanding of you r business needs, and tailor a solution to suit you. Our clients come in al l shapes an d sizes an d so do our services. Wh ether you ar e j ust starting up or seeking to e xpand i nto g lobal markets, our diverse skill set an d e xperi enc ed people can help devel op a sol u tion to achieve your financial goals. Audit and assurance We see our annual audits and ou r assur anc e engagements as an opportunity to provide you with far more than statu to ry compli ance. Our experts offer advice b ased on a wealth of experience from dealing with a wide variety of clients of varying size and complexity, covering a range of activities and objectives. Our approach has a real emphasis on p roactive communication and we endeavour to keep ke y stakeholders fully engaged with every step of the audit process, including in relatio n to th eir obligations and the timing of each stage. Through maintaining this r egu lar communication, we can gain a true understanding of your goals and asp irations and the timescale set for achieving your desired ou tcom es.

At the conclusion of our audit work, we prov ide a report covering pertinent issues which hav e come to our attention during the cou rse of o ur work. Where there may be scope to improve the effectiveness of the accounting procedures and controls, to imp rov e the quality of financial reporting, or to sa ve you costs we will discuss this with you to ch eck the factual accu r ac y and the practicality of ou r recommendations. Our highly experienced audit t eams strive not only to highlight areas of opportunity, but also to identify practical soluti ons to lat ent challenges within your business,u ltimately helping you to reduce risk and p rotect you r busin ess. Busine ss servic es a nd outsour cing Would you like more time to concentr ate on the core profit-making areas of your business, while spending less time on adminis tration, regulation and reporting? We prov ide a range of accounting, business a dvisory and compliance services to su ppor t you r growth and changing requirements within the UK and around th e gl obe. As an extension of your business, we can replace or supplement you r exi sti ng su ppo rt function. We appoint a partn er as your key point of contact with us, who is then responsible for managing your requir ed business support servic es. We offer a full range of outsourced solutions, leaving you with the freedom to focus on running your business. From company formation and company secretar ial servi ces to back offi ce accounting and compliance, our wide range of busi ness support ser vices will deliver effi ciencies and ensure compl iance.

The supp ort we can provi de includes: P ayroll and ex ec utive p ayroll Whether you are a small business looking to take on your first employees or a larger, glo bal organisation looking to outsource your payroll function, we are able to assis t. Company secr e tarial We provide a comprehensive suite of company secretarial services tailo red to you r comp any. We’ll make sur e you keep on top of things – so that’s one very important worry off your m ind. Outsourced accounting and bookkeeping It is a Companies Act requirement that your books are properly maintained and kept up to date. We can provide a full outsourced solution, interim support during busy period s, short term cover, month end su ppor t, or specific technical resour c e to assist with complex accounting matters alongside your teams.

Our wide range of bus iness support services will deliver efficiencies and ensur e complianc e.

Independen t b usine ss reviews We offer an independent business review service that provides a sound base fro m which business owners, lender s or investors can finalise a lending or investment decision. Forensic a ccoun ti ng In the event of a legal di sp ute i nvo lving financial issues, such as comm ercial or contractual disput es, personal di sp utes or even corporate fraud investigations, our exp er t forensic accountants can make the di fference between a favo ur able or un f avo ur able outcome for the plaintiff or defendant.

6 | Introducing the UHY Hacker Young Grou

p

Helping you prosper |

7

VAT With VAT affecting almost every bu siness transaction, our specialist VAT adv isers can help you to minimise your liability. Although the basic conc ept of VAT is r elatively simple, the legislation and regulatio ns governing VAT are ever changing, thus making it a complex area. We ap preci at e that every organisation is different and the emph asi s of our work is to understan d in divi dual p roblems and resolve th em in a practical an d realisti c manner to support you. Our VAT advisers are special ists in their fiel d. Not only do they need to understand the complex UK an d Eu ropean rules and the effects of all cases, but also how th ose rules and interpretations can affect your business. Where assignments are of an international nature, we use the local knowledge an d expertise of member firms of UHY, our international network, which ar e loca ted in major business c entres throughout the worl d. Corporate finance There will inevitably be a stage in you r business’s lifecycle when you requir e corp orate finance advice. No matt er what move you ar e about to take, our exper ienc ed advisers can provide the support and assistanc e you need . We can advise with all of the fol lowing: Business s ales Acquisition searches and transactions Business v aluations Exit and growth strategi es Raising fina nce Due d iligence Going public

We can advise on the entire transaction, from start to finish, or carry out in div idual tasks. Our flexible approach m eans that we will strive to find the right solutions and the most appropriate terms available in the market at the time. Through our extensive contact list we can introduc e you to appropriate exp erts, ensuring the right doors ar e o pened for you. In addition, we regularly make use of ou r UK an d international network, which allo w s us to ca st a global ne t to find suitable counterparties to whichever transaction you desire. Cloud a ccounti ng We have dedicated cloud exp erts acro ss each of our UHY offices who combine their expertise with real time cloud technology to provide a range of online business suppo rt services, including accounts preparati on, bookkeeping, payroll, VAT and c or porate ta x r eturns. We specialise in all the ke y cloud accounting packages and UHY are Xero Platinum Partner s. However, the real benefits of cloud accoun ting do not just sit in the core accounting packages. By integrating with additio nal apps an d building bespoke cloud accounting solutions, you can take the financial management of your business to a whole new le vel. Our cloud accounting team are foc used on giving better financial advice and up to date real-time information, looking at the futu re instead of spending mon ths looking at the past. With regular contact and easy to understand cloud based accounts and dashboards, ou r interactio n becomes much better value, allowing us to give the adv ice yo u need so that you can make better in fo rmed decisions about your finances.

Prosperity may mean having more time. By supporting your teams, and bac ked by our deep understandi ng of regulato ry requirements, we c an give you time back; whether that’s processing invoices, chasing debts, making suppl ier payments or even helping drive strategy at board level, we can provide specialist ad visory servi ces gear ed specifically to the unique challenges you fac e. Per sona l tax Most firms of accountants can deal competently with the prepar ation of tax returns but you need something mor e, someone who will guide you through the complexities of our tax system but wh o will also help you to achie ve your finan cial objectives in a tax-efficient manner. Whatever your background we can assist with tax mitigation, strategic planning, the preservation of wealth and passing it on to the next generation. Our private client ser vices team consists of highly experienced specialists ad vising on UK and international tax and trus t issues. We are people focused and par tner-led and our experience comes from many years of working alongside people like you, understanding your needs and providing the best solutions. Topics we can adv ise on include: Income and capital gains tax plan ning and mitiga tion Succ ession and inheritance tax planning Services for trustees and execu tor s Dealing with an HMRC e nquir y, investiga tion or disclosure Taxa tion of non-domicilia ries Remuneration plan ning.

Corporate tax With ever-increasing stringenc y with in our tax regime and regulations set by case law, announced by HMRC or within th e annu al Finance Acts, making use of experienced tax specialists is a mu st. Our clients op erate across a wide r ange of diverse businesses in many different guises from small ownermanaged businesses to publicly listed companies and in ternational groups with significant cross-border transactions . Our corporate tax acco untants h ave a wealth of experience to draw up on an d can help you at every stage of your business lifecycle, including inc orporation, re-structuring, flotation or even disposal. Our r ange of corporate tax co mpliance servi ces include: preparation and submi ssion of self- assessment retu rns advic e on instalments and other pa ymen t da tes buying or selling a business Capital Allo w anc e s R&D Tax Credits loan relationships and foreign e xchange group rel ief loss relief pla nn ing capital gains relief for e xpenditure on intangible assets inter nationa l tax pla nn ing merger s reconstructions of a business or group share option plans and PAYE and NIC he alth ch ecks.

8 | Introducing the UHY Hacker Young

Grou

p

Helping you prosper | 9

Internationalisation services If you are looking to grow your business internationally, we can prov ide practical support and advice du ring th e entir e pro cess. Whether exporting for th e first time, or entering a new international mark et, sellin g goods or services abroad is an exc ellent way of gaining exposure to longer term growth an d high impact pr ofits. Through our local experts, and a coh esi ve national and in ternational ne twork, we have the capability to provide you with a full range of professional services to assist you in th e set- up of your international business operations. We will guide you through the comp lexities of international tax to ensure th at, wherever possible, withholding taxes are minimised and profits are repatriated in a tax effici ent manner. We can also assist in tax planni ng for any UK employees/directors un dertaking duties outside the UK, either on a tempo rar y or permanent ba sis. Through our cohesive international ne twork of like-minded firms, we can also i ntro duc e you to in-c ountry advisers who we know and work with regularly. Our international col leagues can guide you on local culture an d custom, or can translate documents so that you ar e fully confident in your understand ing of intent.

Turnaround and rec o very Our London based turnaroun d and reco very team have long standing experience of dealing with all forms of insolvency appointments. Nobody likes to think that they are in financial difficulty, but sometimes it becomes ap parent that a business cannot and should no t continue. However, there are various optio ns available and, if advice is taken ear ly enou gh, it may still be possible to rescu e a busi ness. The main objective of ou r team is to help rescue or r estructu r e a business to return it to a profitable state. This also applies to our work with individuals facing personal b an krupt cy or insolvency, where a speedy rescheduling of debt may be all that is needed to av ert financial disa ster. Visit our websit e to view inf or matio n abo ut th e different types of turnaround and inso lvency. Alternatively , please call our fr ee helpline to speak to one of our turnaround an d recovery e xperts on 07771 653 104.

Financial planni ng Our financial planning services aim to help you achieve your future financial objectives, whether for yourself, your f am ily or you r business. Whilst UHY Ha cker You ng does not directly offer regulated financial advice, these services are provided through spec ial ist divisions, manned by independent financial advisers. They can advise on pension str ategi es, life and sickness cover, and investments an d we will work closely with them (o r, if prefer red, your existing financial adviser). Having assessed your cu rr ent situa tion and understood your futur e need s, ou r advisers will help you make the most suita ble choices from the full spectrum of financial planning products and services in the market. A ll of ou r financial planning adviser s have undertaken professional examinations to ensure that the advice you rec eive is d eliver ed by speciali sts who adhere to the highest standar ds of professional integrity and client serv ice. Our advisers have acc ess to specialist technical support and research, ensuri ng that they are aware of the full range of pro ducts an d services within the marketplac e, and of th e latest taxation and legislative changes which may affect your circumstanc es. Hav ing personal financial planning specialis ts in our offices means that our partners and managers can work together with our advisers to ensur e the best solution to meet your needs, however comp lex.

10 | Introducing the UHY Hacker

Young Group

Helping you prosper |

11

FCA regulated busine sse s We have considerable experience wor ki ng with FCA regulated businesses an d guiding them through the strict and wide ranging regulations they must adhere to. We specialise first and foremost in advising the owners and directors of smaller and medium-sized firms how they can achieve compliance with the FCA rules in a clear and economical way. Additionally, we offer the audit, tax planning and other professional services you would expect of a leading To p 20 fir m. Hea lthcare We advise clients in almost every ar ea of th e healthcare sector, including integrated care systems and sustainability and transformation partnerships; clinical commissioning gr oups; acute, community and mental health provider organisations; GP partnerships; and local GP and dental surgeries – both so le practi tioners and partnerships alike. The long t erm relationships we have developed with th ese clients have enabled us to understan d th e challenges faced by healthcare professional s, and to offer advic e based u pon real understanding and experienc e. Hospitality , leisure and tou rism We advise businesses across th e spectrum of the hospitality industry, with our clients varyi ng in genre, location, and size; from ho tel groups and restaur ant chains to public houses, gu est houses, function suites and even greyhoun d stadiums. By combining our sector knowledge with practical and inf o rmed adv ice, we have helped many of our clients to make long ter m and positive changes to their businesses.

The business world is competitive and comple x and it is important t o no t only understand the ma rket, but also iden tify the impact on your ind ustry. Our people ha ve a deep un derstandi ng of a number of diverse secto rs. Where ther e is synergy across our o ffic es, we o per ate national sector groups to co-ordi nate our service provisi on an d cap tur e best pr actic e. Our sector e xperts meet reg ularl y to discuss changes in financial an d r egulator y areas and to share knowl edge f or the benefit of ou r clients. This has enabled us to d ev elop a genuine understanding of the commer cial landscapes in which our clients op erate, in parallel with a deep und ers tan ding of our clients’ busin ess needs. The sectors we support nationally inc lud e: Academy schools and ed uca tion Our educatio n spec ial ists have years of experience in th e sector and have a particular expertise in academy sch ools – o ur offices around the UK now act for over 500 academies and free schools, including the first special needs schoo l to convert to an academy. As such, we understand that indep endence from your Local Auth ority is li kely to require improved internal controls for your scho ol’s fina nces.

Automotiv e We combine a local responsive serv ice with deep and wide ranging automotive skills an d experience. With a client base that r anges from the supply chain to l arge fr anchise dealership groups, our experienc e includ es dealing with automotive clients from a local an d regio nal perspective, to working with a significant number of the top 100 fr anch ised dealer groups in the UK . Charity and NFP UHY are experienced charity and not-fo r-profi t (NFP) auditors with more than 300 clien ts across the UK. 100% of our clients participating in the la test Charity Finance Audit Survey allocated UHY full marks f or both th e level of our expertise in the chari ty sec tor as well as our overall serv ice l evels. UHY audit three of the UK’s largest endowed gran t-making trusts and other high profile charities, as wel l as many other smaller charities and NFPs. Our specialists are commi tted to prov iding comprehensive charity audit an d accounting services which tackle th e many sector spec ific issues and help our chari ty cli ents maintain a financially sound organisation which is f ocu sed on meeting the c ore objectives of the charity. Drinks We advise a number of clients in the dri nks sector across the UK and our experience sp ans working with independent microbreweries to some of the larger distilleries an d b reweries. Our support includes advising ou r cl ients in relation to finding investors or funding options for future growth , acquisitions, sales, debt sdvisory, tax planning, VAT and duty reviews; together with traditional compliance servic es.

Legal and professional pract ice s With intensifying competition, cha nging legislation and best practic e, an increasing number of mergers and a focus on limiting liability, the world of professional practic e accounting has changed rapidly in rec ent years. As a professional practice oursel ves, we understand the challenges you can fac e. Our team members have developed strong relationships with a broad range of professional firms and we offer a rang e of tailored accounting and suppo rt serv ices to meet the specific needs of profession al prac tic es. Natural resources and re newable ene r gy Our specialist team pro vides a full r ange of professional services to the oil & gas, m ining and renewable energy industries. We hav e been active in these industries for many year s and have experience advising clients acro ss the spectrum of the sector, including owners and operators, oil exploration an d pro ducti on companies, contractors and subcontract ors, and equipment manufacturers and su ppl iers. Prop erty We have decades of exper ienc e of working with clients in the property sector. Ou r cl ients range from private individuals with property investments, landlords and arc hitects to large property development groups. Our multi- disciplinary team provides a wide range of accountancy and su ppor t services f or property companies and those with property investments. In addition to th e general accountancy and tax serv ices we provide, we have developed a range of serv ices speci fically tailored to meet the needs of ou r clients.

12 | Introducing the UHY Hacker

Young Group

Helping you prosper |

13

Sectors we work in

Recr uitme n t Running a recruitment company is a toug h business, irrespectiv e of whether your company is well established or a start-up. Yo u want to reach your maximum potential, an d to do that you need accountants who un derstand your business and can prov ide exper t supp ort and tailored advice. Wi th years of exp erience working with clients in the sector, we offer dedicated accounting exp ertise. Rural and agriculture We understand that the rural an d agri cultu r e sect or is a specialist sect or, having uniqu e practices and conventions, maki ng rural enterprises unlike other commercial enterprises. We act for a range of lan ded estates, farming, horti cultu ral an d ru ral businesses, as well renewable energy clients, advising them on a range of issues affecting their businesses whether it is trusts, VAT, mixed farming, diversification, treatment of expenditure on farm and oth er commercial buildings, rental portfolios or th e use of companies.

Spo rts Nationally, our sports acco untants adv ise a broad range of clients in th e sports sector, from providing individual players and athletes with personal tax and financial planning advic e to auditing and advising clubs, government bodies, coaches and ag ents. Ou r exp erience extends across many professional spo rts including, football, rugby, golf , cycling, cricket and motor racing. We also act for a number of health and leisu re cl ubs across th e UK. Te chnology Almost all successful tech comp anies start with a problem to solve. But once you h av e found the solution, how to do you grow yo ur business idea? Our tech sector specialists understand the challenges you face an d are dedicated to providing first rat e advisor y services that will help you navigate the various challenges and make sur e you ar e in th e position to respon d q uickly and focus on the growth of your business.

14 | Introducing the UHY Hacker

Young Group

Helping you prosper |

15

Our cohesive network of offices allows us to

share knowledge and solutions and main

tain

high quality

standards acr

oss the Group.

On the next page are details of UHY’s National

Group Board who help

this hap

pen.

Between

them, they develop, implement and

super

vise

UHY’s strategic activities within their firms and

govern daily managemen

t activities to ensure

that all our clients receive an u

nriva

lled and

atten

tive service.

Our lea de rship team

Colin Wright Gr oup Chai rman

+44 20 72

16 4600

c.

wright@uhy-uk.com

Zoë P ara dine Nationa l Exe cutive Director and BD P a rtne r

+44 20 72

16 4600

z.paradine@uhy-uk.com

Michael Fi tch Managing Partne r, Belfast

+44 28 9

032 2047

m.fitch@uhy

-uk.co

m

Malcolm Winston Managing Pa rtne r, Bi rm ingha m

+44 121 233 4

799 m.winston@uhy-uk.com

David Gues t Managing Partne r, Brighton & Winches te r

+44 1273 726

445 d.guest@uhy-uk.com

John Ie r ston Managing Partne r, Ch este r

+44 1244

32 0 532

j.ierston@uhy-uk.com

Mark Andrew s Managing Pa rtne r, Le eds

+44 113 257 4506

m.andrews@uh

y-uk.

com

Subarna Banerjee Managing Partne r, London

+44 20 7

216 4600

s.banerjee@uhy-uk.

com

Emily N ess Managing Partner, New bury, Abingdon, Swindon & Hungerford

+44 1635 555 6

36 e.ness@

uhy-rossbrooke.com

P aul Byett Managing P artner, N ewport, Aber gave nny & Bri sto l

+44 163

3 213

318 p.byett@uhy-u

k.com

Andr ew Timms Managing Pa rtne r, Notti ngham

+44 115 959

0900

a.timms@uhy-uk.com

Andr ew Hulse Managing Partner, Sheffield

+44 114 262

9280

a.hulse@uhy-uk.

com

Andr ew Coo per Managing Partne r, S itti ngbourne, Ashford & Br oadstai rs

+44 1795 475 3

63 a.cooper@uhy-uk.com

Hayden Prie st Managing P artner, York

+44 1904 557

570 h.priest@

uhy-calvertsmith

.com

Dami en Loughra n Managing Partner, Ma nch ester & Liverpool

+44 161

399 0121

d.loughran@uhy

-williamsoncro

ft.com

16 | Introducing the UHY Hacker Young Group

Helping you prosper |

17

Testimonials fr om our clie nts

UHY Hacker Young’s team is responsiv e and has a good understanding of our organisation. At all levels of the au dit team they have been friendly and have worked hard to maintain continuity and build a good relationship with us.” Philippa Charles, Director, Garfield Weston Founda tion

UHY have a genuine interest in our business and a willingness to work quickly and precisely and on point. The international scale of UHY has given us a one-s top shop ac countancy service, which suits our global company very w ell. ” David Lewis, Managing Dir ector , Sunseeker

We have a strong relationship with UHY on the tax side and we regard the services as extremely high quality. We get just th e right level of attention from the team, including sen ior level sta ff, who are always readily available to respon d quickly to any queries or iss ues . ”

David Holliss, Ipsos MORI

The natural resourc es and mining industry brings unique challenges in financial r eporting, but UHY Hacker Young’s knowledge and expertise in the sector have proven th em we ll- equipped to offer leading advice tailored to our specific needs. Their understanding of our sector and the business model f or mineral explora tion has been essential in en abling them to deliver high quality services as we work to discover and develop domestic supplies of metals essential to the energy tr ansition in Sco tland and the UK.” David Taylor, CFO and Comp any Secret ary, A berde en Mi nera ls

Our locations

We are a national network of

22 o

ffices spanni

ng England, Wal

es and

Northern Ir

eland. You will recognise member

s of the UHY Hacker Young

Group because we either operate as UHY Hacker Young, or

we u

se the

UHY brand at the start of our firm names.

As a truly national and cohesive

network, you can find your near

est UHY firm from our list of locations below.

Alternatively, you can email mark

eting@uhy-uk.com with d

etails of your

enquiry and we will ensur

e you are connected with the most relevant UHY

expert from within our Group.

18 | Introducing the UHY Hacker Young Group

Helping you prosper |

19 Helping you prosper |

19

Ab erg avenn y UHY Hacker Young +44 1873 852 124 abergavenny @uh y-uk.com Abingdon UHY Ross Brooke +44 1235 251 252 abingdon@uhy-rossbrooke.com Ashford UHY Hacker Young +44 1233 722 97 0 ashford@uhy-u k.c om Belfa st UHY Hacker Young Fitc h +44 28 9 032 2 047 belfast@uhy -uk.com Bir mi ngham UHY Hacker Young +44 121 233 4799 birmingham@uh y-uk.com Brighton UHY Hacker Young +44 1273 726 4 45 brighton@uhy-uk.com Bristol UHY Hacker Young +44 1454 629 63 6 bristol@ uh y-uk.com

Ches ter UHY Hacker Young +44 1244 3 50 532 chester@uhy-uk.com Hungerf ord UHY Ross Brooke +44 1488 682 546 hungerf ord@uhy-rossbrooke.com Le eds UHY BPR Heaton +44 11 3 25 7 4506 info@uhy-bprheat on.com Liverpool UHY Hacker Young +44 15 1 303 311 2 info@uhy-williamsoncroft. com

Newbury UHY Ross Brooke +44 1635 555 666 newbury@uhy-rossbrooke.com

Newport UHY Hacker Young +44 1633 213 3 18 newport@uhy-uk. com No tti ngham UHY Hacker Young +44 11 5 959 0900 nottingham@uhy -uk.com Sheffi eld UHY Hacker Young +44 11 4 262 9280 sheffield@uhy-uk.com Sittingbourne UHY Hacker Young +44 1795 475 363 sittingbourne@uh y-uk. com Swindon UHY Ross Brooke +44 1793 610 008 swindon@uhy-rossbro oke.com Winche ster UHY Hacker Young +44 1273 726 4 45 winchester@uhy-uk. com York UHY Hacker Young +44 1904 557 570 info@uhy-calvertsmith.com

Broadst ai rs UHY Hacker Young +44 1843 609 276 broadstairs@uhy -uk.com

London UHY Hacker Young +44 20 7216 4600 london@u hy-uk. com Manches ter UHY Hacker Young +44 161 39 9 01 21 info@uhy-williamsoncroft. com

UHY Hacker Young Associates is a UK company which is the or ganis in g body of the UHY Hacker Young Group, a group of independent UK accounting and c onsultancy firms. Any services described herein are provided by the member firms and no t by UHY Hacker Young Associates Limited. Each of the member firms is a separate and indepen dent firm, a list of which is available on our website. Neither UHY Ha cker Y ou ng Associates Limited nor any of its member firms has any liability fo r services provid ed by other members. UHY Hacker Young (the “Firm”) is a member of Urbach H acker You ng International Limited, a UK company, and forms part of the in ternational UHY network of legally independent accounting and c onsulting firms. UHY is the brand name for the UHY international n e twork. The servic es described here in are provided by the Firm and not by UHY or any other member firm of UHY. Neither UHY nor any member of UHY has an y liability for services provided by oth er members.

uhy-uk.com

This publication is intended for general guidance only. No responsibil ity is accepted for loss occasioned to any person acting or refraining fr om actions as a result of any material in this publica tion. © UHY Hacker You ng 2025

Helping you p rosper