Registered with the Institute of Chartered Accountants in England & Wales to carry on audit work in the UK and Ireland, regulated for a range of investment business activities and licensed to carry out the reserved legal activity of non-contentious probate in England and Wales. Registered with the Institute of Taxation as a firm of Chartered Tax Advisers. Associate Directors of the firm are not Directors of The Rowleys Partnership Limited and are not subject to the obligations and responsibilities of directors within Part 10 of the Companies Act 2006. Details of our audit registration can be viewed at www.auditregister.org.uk and details of our probate registration can be viewed at www.icaew.com/probate, both under reference number C001486455 Copyright © The Rowleys Partnership Ltd 2017 Accountants in Leicester