Regulatory Information

UHY Hacker Young Associates Limited is a UK company which is the organising body of UHY Hacker Young Group, a group of independent UK accounting and consultancy firms. The services described herein are provided by the member firms and not by UHY Hacker Young Associates Limited. Each of the member firms is a separate and independent firm, a list of which is set out below. Neither UHY Hacker Young Associates Limited nor any of its member firms has any liability for services provided by other members.

London

UHY Hacker Young LLP is a limited liability partnership registered in England and Wales with Registered Number OC327384. A list of members’ names and their professional qualifications is available for inspection at the Registered Office at Quadrant House, 17 Thomas More Street, Thomas More Square, London, E1W 1YW.

Registered to carry on audit work and regulated for a range of investment business activities by the Institute of Chartered Accountants in England and Wales.

UHY City Registrars is the Company Secretary division of UHY Hacker Young LLP. Regulated by the Institute of Chartered Accountants in England and Wales for a range of investment business activities.

UHY Hacker Young turnaround and recovery is a division of UHY Hacker Young LLP. Regulated by the Institute of Chartered Accountants in England and Wales for a range of investment business activities.

UHY Hacker Young corporate finance is a division of UHY Hacker Young LLP. Regulated by the Institute of Chartered Accountants in England and Wales for a range of investment business activities.

UHY Hacker Young VAT registration number: 243 8583 42

UHY Financial Planning is the trading name of UHY Financial Planning Limited. Registered in England and Wales Number 4291377. Registered office: Quadrant House, 17 Thomas More Street, Thomas More Square, London, E1W 1YW.

Birmingham

Registered Auditors.

UHY Hacker Young (Birmingham) LLP is a Limited Liability Partnership registered in England and Wales with registered number OC327581 trading as UHY Hacker Young.

VAT registration number: 554 9141 32

Brighton

UHY Hacker Young is registered to carry on audit work and regulated for a range of investment business activities by the Institute of Chartered Accountants in England and Wales.

UHY Hacker Young VAT registration number: 191 7151 61

Chester

UHY Hacker Young is registered to carry on audit work by the Institute of Chartered Accountants in England and Wales and authorised and Regulated by the Financial Services Authority for investment business.

UHY Hacker Young VAT registration number: 160 3572 84

Jarrow

UHY Torgersens Limited practising as UHY Torgersens incorporating Brian Green & Co is registered to carry on audit work and regulated for a range of investment business activities by the Institute of Chartered Accountants in England and Wales.

UHY Torgersens Limited VAT registration number 875 6167 82.

Manchester

UHY Hacker Young is registered to carry on audit work and regulated for a range of investment business activities by the Institute of Chartered Accountants in England and Wales.

UHY Hacker Young VAT registration number: 145 0295 87

UHY Hacker Young Turnaround and Recovery Chartered Accountants is a member of the UHY Hacker Young Group of independent UK partnerships. Regulated by the Institute of Chartered Accountants in England and Wales for a range of investment business activities.

R E C Cook FCA, M Grundy FCA, N A Hancock, E D Sassoon FCA, D Symonds FCA, M D Wasinski FCA.

R E C Cook is licensed as an insolvency practitioner by the Institute of Chartered Accountants in England and Wales.

N A Hancock is licensed to act as an insolvency practitioner by the Insolvency Practitioners Association.

Nottingham

UHY Hacker Young LLP is a limited liability partnership registered in England and Wales with Registered Number OC327384. A list of members’ names and their professional qualifications is available for inspection at the Registered Office at Quadrant House, 17 Thomas More Street, Thomas More Square, London, E1W 1YW.

Registered to carry on audit work and regulated for a range of investment business activities by the Institute of Chartered Accountants in England and Wales.

UHY Financial Planning is the trading name of UHY Financial Planning (Midlands) Limited. Registered in England and Wales Number 3430854. Registered office: 22 The Ropewalk, Nottingham NG1 5DT.

Sheffield

UHY Wingfield Slater is registered to carry on audit work and regulated for a range of investment business activities by the Institute of Chartered Accountants in England and Wales.

VAT registration number: 646 4749 04

Sunderland & Newcastle

UHY Torgersens is registered to carry on audit work and regulated for a range of investment business activities by the Institute of Chartered Accountants in England and Wales.

UHY Torgersens VAT registration number: 176 7854 11

Wrexham

UHY Hacker Young is registered to carry on audit work by the Institute of Chartered Accountants in England and Wales and authorised and Regulated by the Financial Services Authority for investment business.

UHY Hacker Young VAT registration number: 160 3572 84

York

UHY Calvert Smith is registered to carry on audit work and regulated for a range of investment business activities by the Institute of Chartered Accountants in England and Wales.

VAT registration number: 313 59 2764

Campbell Dallas - Scotland

Campbell Dallas LLP is a limited liability partnership registered in Scotland with registered number SO301342 and having its registered office at Sherwood House, 7 Glasgow Road Paisley. Registered to carry on audit work and regulated for a range of investment business activities by the Institute of Chartered Accountants in Scotland.

VAT registration number: 262 7074 60

UHY

Each member of the UHY Hacker Young Group is also a member of UHY, an international association of independent accounting and consultancy firms, whose organising body is Urbach Hacker Young International Limited, a UK company. Each member of UHY is a separate and independent firm. The services described herein are provided by each member of the UHY Hacker Young Group and not by Urbach Hacker Young International Limited or any other member of UHY. Neither Urbach Hacker Young International Limited nor any member of UHY has any liability for services provided by other members.