LOWE & WHITWELL

CHARTERED ACCOUNTANTS

134 HIGHGATE, KENDAL LA9 4HL

TELEPHONE No. 01539 721591

Partners: D.W.NELSON, A.C.A., T.R.CLARKE, F.C.C.A

Email: admin@loweandwhitwell.co.uk

Registered to carry out audit work by the Institute of Chartered Accountants in England & Wales.

Fax No. 01539 722631