“Grant Thornton” means Grant Thornton UK LLP, a limited
liability partnership.
Grant Thornton UK LLP is a limited liability partnership
registered in England and Wales: No. OC307742. Registered office:
Grant Thornton House, Melton Street, Euston Square, London NW1 2EP.
A list of members is available from our registered office. Visitors
to the site may also contact Grant Thornton through our contact
form. Our VAT number is GB 835 5861 02
Grant Thornton UK LLP is a leading financial and business
adviser situated in 30 locations nationwide. We are a
member firm within Grant Thornton International Ltd ("Grant
Thornton International"), one of the world's leading international
organisations of independently owned and managed accounting and
consulting firms. These firms provide a comprehensive range of
business advisory services from around 500 offices in over 100
countries worldwide. Although Grant Thornton International is not a
worldwide partnership, the firms share a commitment to providing
the same high quality service to their clients wherever they do
business.
Services are delivered independently by the member and
correspondent firms within Grant Thornton International, a
non-practicing, international umbrella entity organised as a
private company limited by guarantee incorporated in England and
Wales. Grant Thornton International does not deliver services in
its own name or otherwise. Grant Thornton International and the
member firms are not a worldwide partnership. Each member and
correspondent firm in Grant Thornton International is a separate
national firm. These firms are not members of one international
partnership or otherwise legal partners with each other (with the
exception of certain limited instances), nor is any one firm
responsible for the services or activities of any other. Each firm
governs itself and handles its administrative matters on a local
basis. Although many of the member firms carry the Grant Thornton
name, either exclusively or in their national practice names, there
is no common ownership among the firms (with the exception of
certain limited instances) or by Grant Thornton International.
In the preparation of this site, every effort has been made to
offer the most current, correct and clearly expressed information
possible. Nonetheless, inadvertent errors can occur and applicable
laws, rules and regulations often change. Information on Grant
Thornton's website is not intended for use without professional
advice.
Further, information on this site is intended to afford general
guidelines on matters of interest. The application and impact of
the laws can vary widely, however, from case to case, based upon
the specific or unique facts involved. Accordingly, the information
in this site is not intended to serve as legal, accounting,
financial or tax advice. Users are encouraged to consult with
professional advisors at their local Grant Thornton office for
advice concerning specific matters before making any decision. In
the event of dispute all matters will be subject to the
jurisdiction of English courts. This disclaimer and all terms and
conditions on this site are governed by and to be construed in
accordance with the laws of England and Wales.
No part of the text or graphics on this site may be reproduced
or transmitted in any form or by any means, electronic or
mechanical, including by photocopying, facsimile transmission,
recording, re-keying, or using any information storage and
retrieval system, without permission in writing from Grant
Thornton.
Grant Thornton UK LLP is not responsible for the content of
external webistes.
Payment and refund policy
Refunds will be given at the discretion of Grant Thornton. If
you want to request a refund please contact us through our contact
form.
Requests for permission or further information should be
addressed to:
Website Manager
National Communications
Grant Thornton UK LLP
Grant Thornton House
Melton Street
London NW1 2EP
REGULATORY INFORMATION
Please see the following regulatory information.
Audit Services
Grant Thornton UK LLP is registered to carry on audit work in
the UK by the Institute of Chartered Accountants in England and
Wales. Details of our audit registration can be viewed at
www.auditregister.org.uk under reference number C001110317. The
firm is subject to the Audit Regulations and Guidance (see
www.icaew.com/auditnews) and the International Standards on
Auditing (UK and Ireland) (see www.frc.org.uk/apb/publications/isa.cfm).
Insolvency Services
Some of our partners and staff are licensed to act as an
insolvency practitioner in the UK by the Insolvency Practitioners
Association, Institute of Chartered Accountants in England and
Wales, the Institute of Chartered Accountants of Scotland or the
Department for Business, Enterprise and Regulatory Reform. The firm
is subject to the Insolvency Regulations and Guidance Notes (see
www.icaew.com/insolvency)
and the Statements of Insolvency Practice (see
www.icaew.com/index.cfm/route/136345).
Conflicts of Interest
If a conflict of interest should arise, either between two or
more of our clients, or in the provision of multiple services to a
single client, we will take such steps as are necessary to deal
with the conflict. In resolving it, we would be guided by the Code
of Ethics of the Institute of Chartered Accountants in England and
Wales (see
www.icaew.com/membershandbook Section 3 subsection 220).
Codes of Conduct
The firm, its partners and staff are subject to various codes of
conduct. See
www.icaew.com/membershandbook section 3 (the Institute of
Chartered Accountants in England and Wales (ICAEW) Code of Ethics
for all partners and staff), www.frc.org.uk/apb/publications/ethical.cfm
(the APB Ethical Standards for auditors) and
www.com/membershandbook section 3.6 ( the specific section of the
ICAEW Code Of Ethics for Insolvency practitioners). These codes are
in English.
Consumer Credit Licence
We have a consumer credit licence from the Office of Fair
Trading. The details are at www2.crw.gov.uk/pr/ under the
licence number 0556694. If you are dissatisfied with the services
we are providing under this licence, please contact Roy Welsby. We
undertake to look into any complaint carefully and promptly and to
do all we can to explain the position to you. If we have given you
a less than satisfactory service, we undertake to do everything
reasonable to put it right and, if you are still not satisfied, you
may take up matters with the Financial Ombudsman (www.financial-ombudsman.org.uk).
Professional Indemnity Insurance
To contact our professional indemnity insurer, Fulwood
Insurances Limited, please write to Owen Brookman at Grant Thornton
UK LLP, Grant Thornton House, 22 Melton Street, London NW1 2EP. The
territorial coverage of the policy is worldwide.