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The information in this site is of a general nature and is not a substitute for professional advice. You are recommended to obtain specific professional advice before you take any action. Registered to carry on audit work by the Institute of Chartered Accountants in England & Wales and authorised by the Financial Services Authority for investment business. © Hayes & Co. All Rights Reserved.

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4 St Andrews Place, Blackburn, Lancs BB1 8AL | T: 01254 56065 | F: 01254 674820 | E: admin@hayesandco.co.uk

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St.Andrews House, 3 Tarleton Office Park, Windgate, Tarleton, Preston PR4 6JF | T: 01772 814417 | F: 01772 814417 | E: gerry.hughes@hayesandco.co.uk