Cowgill Holloway LLP is a limited liability partnership registered in England and Wales with registered number OC316915 with offices in Bolton and Manchester. A list of members' names and their professional qualifications is available for inspection at Regency House, 45-51 Chorley New Road, Bolton, BL1 4QR, the firm's principal place of business and registered office. Registered to carry on audit work and licensed for a range of investment business activities by the Institute of Chartered Accountants in England and Wales. Details about our audit registration can be viewed at www.auditregister.org.uk, under reference number C001375465.