The content of the site is intended to provide general guidance on matters of interest and although every effort has been made to ensure that the content of this site is up to date and accurate, errors may occur.

BTMR Limited does not guarantee or warrant that the site or the information contained on it is complete or free of errors or viruses and BTMR Limited does not accept liability for any loss or damage whatsoever arising as a result of any decision or action taken or refrained from as a result of information contained on the site or as a result of your use or misuse of the site.

The site may include links to other sites that are controlled and maintained by a third party. BTMR Limited does not accept any responsibility for the content or availability of such sites. Any link to a third party web site should not be construed as an endorsement by BTMR Limited of that third party or its products or services.

Protecting your privacy is important to us. Please take a moment to read our Privacy Policy to learn how BTMR handles client information. Because we gather certain types of information about our website users, we want you to understand the terms and conditions surrounding the collection and use of that information. This privacy statement discloses the types of information we gather, how we use it and how to correct or change it.

At certain points during your visit to our website, we may ask you to enter personal details such as your name, address, telephone number or email address. We will not use your data except to fulfil a request you make when disclosing those details. We may collect information about your preferences both when you tell us what these are and by analysis of site traffic, including the use of IP addresses. For further information, see ‘IP Addresses’ below.

We will treat your details with the strictest confidence and will not pass your information on to any third party, unless you wish us to do so. Should you have any queries regarding the capture, storage and use of personal information please contact us.

Our website may contain links to other external websites. Once you have clicked on these links we do not have any control over these external websites. Therefore, we cannot be responsible for the protection and privacy of any information that you provide whilst visiting such sites. You should look at the privacy statement applicable to the website in question.

When you visit our website, we store web server logs which show your IP address. This gives us information such as: which pages you looked at, whether the page request was successful or not and which browser you use to view the page. The use of this data is purely for statistical purposes.

If you believe that any information we are holding on you is incorrect or incomplete, please write to us or e-mail us as soon as possible. We will promptly correct any information that is found to be incorrect.

If you require a copy of our terms of business please contact us using the “Contact us” section of this website.

BTMR is a private limited company which is registered in England & Wales under company number 07598055 and trades from premises at Century Buildings, 14 St Mary’s Parsonage, Manchester M3 2DF, which is also the company’s registered office.

BTMR Limited is registered to carry out audit work in the UK by the Institute of Chartered Accountants in England and Wales. Details about its audit registration can be viewed at www.auditregister.org.uk under reference C003182058. BTMR is licensed by ACCA (the Association of Chartered Certified Accountants) to carry out certain designated investment activities and is listed in the FCA register of exempt professional firms at www.register.fca.org.uk/btmr-limited

The professional rules applicable to BTMR Limited can be found at www.icaew.com/auditnews. BTMR Limited also complies with International Standards on Auditing (UK) which can be found at www.frc.org.uk

BTMR Limited is also bound by the APB Ethical Standards which can be viewed at www.frc.org.uk/Our-Work.aspx and by the Code of Ethics of the lnstitute of Chartered Accountants in England & Wales, which can be viewed at section 3 of www.icaew.com/en/members/regulations-standards-and-guidance

VAT Registration number: 134 4932 17

Our terms and conditions of service are set out in letters of engagement which establish a contractual relationship between BTMR Limited and its clients. It is our policy to confirm all fee arrangements in writing.

In accordance with the disclosure requirements of the Provision of Services Regulations 2009, our professional indemnity insurer is Allianz, policy number 40/BQ/13323508/05.

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.

Details of our dispute resolution procedures are set out in our letters of engagement with each client. In all cases complainants have the right to lodge a complaint with the Institute of Chartered Accountants in England & Wales or with the Association of Chartered Certified Accountants.

If a conflict of interest should arise either between two or more of our clients or from the provision by us of multiple services to a single client, we shall take such steps as are necessary to deal with the conflict. In resolving the conflict we will be guided by the Code of Ethics of the Institute of Chartered Accountants in England & Wales, which can be viewed at section 3 of www.icaew.com/membershandbook