Caseware UK (AP4) 2022.0.179 2022.0.179 2023-07-312023-07-31falsetrue2022-08-01false60No description of principal activity61The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 03818904 2022-08-01 2023-07-31 03818904 2021-08-01 2022-07-31 03818904 2023-07-31 03818904 2022-07-31 03818904 2021-08-01 03818904 c:Director2 2022-08-01 2023-07-31 03818904 c:Director3 2022-08-01 2023-07-31 03818904 c:Director4 2022-08-01 2023-07-31 03818904 c:Director5 2022-08-01 2023-07-31 03818904 c:Director8 2022-08-01 2023-07-31 03818904 c:Director11 2022-08-01 2023-07-31 03818904 c:Director12 2022-08-01 2023-07-31 03818904 c:Director13 2022-08-01 2023-07-31 03818904 c:Director14 2022-08-01 2023-07-31 03818904 c:Director15 2022-08-01 2023-07-31 03818904 c:Director16 2022-08-01 2023-07-31 03818904 c:Director16 2023-07-31 03818904 c:RegisteredOffice 2022-08-01 2023-07-31 03818904 c:Agent1 2022-08-01 2023-07-31 03818904 d:Buildings d:LongLeaseholdAssets 2022-08-01 2023-07-31 03818904 d:Buildings d:LongLeaseholdAssets 2023-07-31 03818904 d:Buildings d:LongLeaseholdAssets 2022-07-31 03818904 d:FurnitureFittings 2022-08-01 2023-07-31 03818904 d:FurnitureFittings 2023-07-31 03818904 d:FurnitureFittings 2022-07-31 03818904 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-08-01 2023-07-31 03818904 d:ComputerEquipment 2022-08-01 2023-07-31 03818904 d:ComputerEquipment 2023-07-31 03818904 d:ComputerEquipment 2022-07-31 03818904 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-08-01 2023-07-31 03818904 d:OwnedOrFreeholdAssets 2022-08-01 2023-07-31 03818904 d:CurrentFinancialInstruments 2023-07-31 03818904 d:CurrentFinancialInstruments 2022-07-31 03818904 d:Non-currentFinancialInstruments 2023-07-31 03818904 d:Non-currentFinancialInstruments 2022-07-31 03818904 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 03818904 d:CurrentFinancialInstruments d:WithinOneYear 2022-07-31 03818904 d:Non-currentFinancialInstruments d:AfterOneYear 2023-07-31 03818904 d:Non-currentFinancialInstruments d:AfterOneYear 2022-07-31 03818904 d:ShareCapital 2023-07-31 03818904 d:ShareCapital 2022-07-31 03818904 d:SharePremium 2023-07-31 03818904 d:SharePremium 2022-07-31 03818904 d:CapitalRedemptionReserve 2023-07-31 03818904 d:CapitalRedemptionReserve 2022-07-31 03818904 d:RetainedEarningsAccumulatedLosses 2023-07-31 03818904 d:RetainedEarningsAccumulatedLosses 2022-07-31 03818904 c:OrdinaryShareClass1 2022-08-01 2023-07-31 03818904 c:OrdinaryShareClass1 2023-07-31 03818904 c:OrdinaryShareClass1 2022-07-31 03818904 c:OrdinaryShareClass2 2022-08-01 2023-07-31 03818904 c:OrdinaryShareClass2 2022-07-31 03818904 c:OrdinaryShareClass3 2022-08-01 2023-07-31 03818904 c:OrdinaryShareClass3 2022-07-31 03818904 c:OrdinaryShareClass4 2022-08-01 2023-07-31 03818904 c:OrdinaryShareClass4 2022-07-31 03818904 c:OrdinaryShareClass5 2022-08-01 2023-07-31 03818904 c:OrdinaryShareClass5 2022-07-31 03818904 c:FRS102 2022-08-01 2023-07-31 03818904 c:AuditExemptWithAccountantsReport 2022-08-01 2023-07-31 03818904 c:FullAccounts 2022-08-01 2023-07-31 03818904 c:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 03818904 d:WithinOneYear 2023-07-31 03818904 d:WithinOneYear 2022-07-31 03818904 d:BetweenOneFiveYears 2023-07-31 03818904 d:BetweenOneFiveYears 2022-07-31 03818904 2 2022-08-01 2023-07-31 03818904 d:AcceleratedTaxDepreciationDeferredTax 2023-07-31 03818904 d:AcceleratedTaxDepreciationDeferredTax 2022-07-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 03818904









ELLIS WILLIAMS ARCHITECTS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2023

 
ELLIS WILLIAMS ARCHITECTS LIMITED
 
 
COMPANY INFORMATION


Directors
W A Cain 
J S B Baker 
D B J Williams 
D Pfannenstiel 
M D Evans 
R Freeman 
T Brown 
N Adshead 
S Delucia-Crook 
L Sheridan 
M Gabler (appointed 1 August 2022)




Registered number
03818904



Registered office
Wellfield
Chester Road

Preston Brook

Runcorn

Cheshire

WA7 3BA




Accountants
Grant Thornton UK LLP
Chartered Accountants

Royal Liver Building

Liverpool

L3 1PS




Bankers
Lloyds Bank
88-94 Church Street

Liverpool

L1 3HD




Solicitors
Brabners LLP
Horton House

Exchange Flags

Liverpool

L2 3YL





 
ELLIS WILLIAMS ARCHITECTS LIMITED
 

CONTENTS



Page
Accountant's Report
1
Statement of Financial Position
2 - 3
Notes to the Financial Statements
4 - 12


  
  img2fff.png
Report to the directors on the preparation of the unaudited statutory financial statements of Ellis Williams Architects Limited for the year ended 31 July 2023 

We have compiled the accompanying financial statements of Ellis Williams Architects Limited based on the information you have provided. These financial statements comprise the Statement of Financial Position of Ellis Williams Architects Limited as at 31 July 2023, and a summary of significant accounting policies and other explanatory information.

We performed this compilation engagement in accordance with International Standard on Related Services 4410 (Revised), 'Compilation Engagements'.

We have applied our expertise in accounting and financial reporting to assist you in the preparation and presentation of these financial statements in accordance with applicable law and United Kingdom Accounting Standardsincluding Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice). As a member firm of the Institute of Chartered Accountants in England and Waleswe are subject to its ethical and other professional requirements which are detailed at www.icaew.com.

These financial statements and the accuracy and completeness of the information used to compile them are your responsibility.

Since a compilation engagement is not an assurance engagement, we are not required to verify the accuracy or completeness of the information you provided to us to compile these financial statements. Accordingly, we do not express an audit opinion or a review conclusion on whether these financial statements are prepared in accordance with United Kingdom Generally Accepted Accounting Practice.

This report is made solely to the Company's directors, as a body, in accordance with the terms of our engagement letter dated 1 December 2023Our work has been undertaken solely to prepare for your approval the financial statements of the company and state those matters that we have agreed to state to the Company's  directors, as a body,  in this report in accordance with our engagement letter dated 1 December 2023. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its  directors, as a body,  for our work or for this report.




Grant Thornton UK LLP
 
Chartered Accountants
  
Liverpool

19 April 2024
Page 1

 
ELLIS WILLIAMS ARCHITECTS LIMITED
REGISTERED NUMBER:03818904

STATEMENT OF FINANCIAL POSITION
AS AT 31 JULY 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 6 
59,257
50,543

Current assets
  

Debtors: amounts falling due within one year
 7 
2,893,917
3,422,606

Cash at bank and in hand
  
271,091
553,111

  
3,165,008
3,975,717

Creditors: amounts falling due within one year
 8 
(2,141,837)
(1,636,137)

Net current assets
  
 
 
1,023,171
 
 
2,339,580

Total assets less current liabilities
  
1,082,428
2,390,123

Creditors: amounts falling due after more than one year
 9 
(169,392)
(307,333)

Provisions for liabilities
  

Deferred tax
 10 
(10,610)
(8,492)

  
 
 
(10,610)
 
 
(8,492)

Net assets
  
902,426
2,074,298


Capital and reserves
  

Called up share capital 
  
13,000
13,000

Share premium account
  
360,930
360,930

Capital redemption reserve
  
3,500
3,500

Profit and loss account
  
524,996
1,696,868

  
902,426
2,074,298


Page 2

 
ELLIS WILLIAMS ARCHITECTS LIMITED
REGISTERED NUMBER:03818904
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JULY 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 






J S B Baker
Director

Date: 17 April 2024

The notes on pages 4 to 12 form part of these financial statements.

Page 3

 
ELLIS WILLIAMS ARCHITECTS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

1.


General information

Ellis Williams Architects Limited is a company limited by shares and incorporated in England and Wales.  The address of its registered office is Wellfield, Chester Road, Preston Brook, Runcorn, Cheshire,       WA7 3BA. The registered number is 03818904. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

  
2.2

Revenue

Revenue is recognised by the company in respect of goods and services supplied during the year, exclusive of Value Added Tax and trade discounts. Revenue is recognised as it is earned over time, for all matters which are non-contingent.

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

 
2.4

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Page 4

 
ELLIS WILLIAMS ARCHITECTS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

2.Accounting policies (continued)

 
2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.6

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.7

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.8

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Page 5

 
ELLIS WILLIAMS ARCHITECTS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

2.Accounting policies (continued)

 
2.9

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Leasehold improvements
-
10%
Fixtures & fittings
-
20%
Computer equipment
-
33%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.10

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.11

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.12

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 6

 
ELLIS WILLIAMS ARCHITECTS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

2.Accounting policies (continued)

  
2.13

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit or loss account.
For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the reporting date.
Financial assets and liabilities are offset and the net amount reported in the Statement of Financial Position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

 
2.14

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 61 (2022: 60).

Page 7

 
ELLIS WILLIAMS ARCHITECTS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

4.


Directors' remuneration

2023
2022
£
£

Directors' emoluments
782,570
649,854

Company contributions to defined contribution pension schemes
115,481
111,447

898,051
761,301



5.


Dividends

2023
2022
£
£


Dividends on ordinary shares - £125.08 (2022: £14.84) per share
1,626,004
192,868


6.


Tangible fixed assets





Leasehold improvements
Fixtures & fittings
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 August 2022
20,817
94,070
209,212
324,099


Additions
-
649
29,396
30,045



At 31 July 2023

20,817
94,719
238,608
354,144



Depreciation


At 1 August 2022
520
84,148
188,888
273,556


Charge for the year on owned assets
2,080
3,996
15,255
21,331



At 31 July 2023

2,600
88,144
204,143
294,887



Net book value



At 31 July 2023
18,217
6,575
34,465
59,257



At 31 July 2022
20,297
9,922
20,324
50,543

Page 8

 
ELLIS WILLIAMS ARCHITECTS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

7.


Debtors

2023
2022
£
£


Trade debtors
1,984,368
2,344,132

Amounts owed by group undertakings
8,693
-

Other debtors
116,966
356,549

Prepayments and accrued income
783,890
721,925

2,893,917
3,422,606



8.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank loans
1,460
16,451

Other loans
55,556
55,556

Trade creditors
348,776
570,645

Amounts owed to group undertakings
594,147
13,410

Corporation tax
86,200
89,756

Other taxation and social security
293,258
270,213

Other creditors
662,276
420,851

Accruals and deferred income
100,164
199,255

2,141,837
1,636,137


The Weslyan loan, included in bank loans, is unsecured.
Included in other loans is a government-backed Coronavirus Business Interruption Loan (CBIL). The loan has a 54 month term, and the rate of interest payable on the loan is base rate plus 1.79% per annum. A six month capital repayment holiday is applied. The loan is unsecured.

Page 9

 
ELLIS WILLIAMS ARCHITECTS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

9.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
-
1,460

Other loans
46,590
102,146

Other creditors
122,802
203,727

169,392
307,333


The Weslyan loan, included in bank loans, is unsecured.
Included in other loans is a government-backed Coronavirus Business Interruption Loan (CBIL). The loan has a 54 month term, and the rate of interest payable on the loan is base rate plus 1.79% per annum. A six month capital repayment holiday is applied. The loan is unsecured.


10.


Deferred taxation




2023
2022


£

£






At beginning of year
(8,492)
(4,526)


Charged to profit or loss
(2,118)
(3,966)



At end of year
(10,610)
(8,492)

The provision for deferred taxation is made up as follows:

2023
2022
£
£


Timing differences
(10,610)
(8,492)

(10,610)
(8,492)

Page 10

 
ELLIS WILLIAMS ARCHITECTS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

11.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



13,000 (2022: 9,750) Ordinary shares of £1.00 each
13,000
9,750
Nil (2022: 650) Ordinary B1 shares of £1.00 each
-
650
Nil (2022: 650) Ordinary B2 shares of £1.00 each
-
650
Nil (2022: 650) Ordinary B3 shares of £1.00 each
-
650
Nil (2022: 650) Ordinary B4 shares of £1.00 each
-
650
Nil (2022: 650) Ordinary B5 shares of £1.00 each
-
650

13,000

13,000

On 26 June 2023, 650 Ordinary B1 shares, 650 Ordinary B2 shares, 650 Ordinary B3 shares, 650 Ordinary B4 shares, 650 Ordinary B5 shares, were re-designated as Ordinary Shares of £1 each. 
All rights to Ordinary B1 shares, Ordinary B2 shares, Ordinary B3 shares, Ordinary B4 shares, Ordinary B5 shares are varied to Ordinary Shares, that carry 1 vote per share, and carry the right to participate in any dividend that may be declared by the Company from time to time, pari passu with each other Ordinary Share.



12.


Pension commitments

The Company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £165,046 (2022 - £153,573). Contributions totalling £16,836 (2022 - £13,208) were payable to the fund at the reporting date.


13.


Commitments under operating leases

At 31 July 2023 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2023
2022
£
£


Not later than 1 year
157,570
156,883

Later than 1 year and not later than 5 years
150,632
238,948

308,202
395,831

Page 11

 
ELLIS WILLIAMS ARCHITECTS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

14.


Related party transactions

The company has taken advantage of the exemption conferred by section 1A of FRS 102 not to disclose
transactions with wholly owned members of the group headed by EWA Topco Limited.
During the year the company paid rent and service charge under a twenty year lease to The Wellfield Fund which is a pensions vehicle in which certain directors of Ellis Williams Architects Limited have an interest.  During the year ended 31 July 2023, rent of £66,600 plus VAT (2022: £66,600 plus VAT) was paid.  Included in other debtors is £1,149 (2022: £1,617 in other creditors) owed by The Wellfield Fund. 
During previous years, the company provided professional services and short term funding to AWE Developments LLP, an LLP in which certain directors of Ellis Williams Architects Limited are designated members.  Invoices paid on behalf of AWE Developments LLP by the company amount to £Nil (2022: £Nil).  A repayment of £Nil (2022: £Nil) was made in the year. The debtor of £600,713 (2022: £600,713) has been fully provided against and the total provision is £600,713 (2022: £600,713).
Loan interest of £15,037 (2022: £3,846), being 2% above UK base rate, was paid in the year to directors in respect of loans and other balances due from the company, which amounted to £443,927 (2022: £290,223) at the year end.  


15.


Controlling party

The ultimate parent undertaking and controlling party was EWA (Holdings) Limited until 26 June 2023 when control passed to EWA Topco Limited, a company incorporated in England and Wales. The registered office is Wellfield Chester Road, Preston Brook, Runcorn, Cheshire, WA7 3BA. The group is exempt from producing consolidated accounts by virtue of its size. 

 
Page 12