The information contained on the lancaster-haskins.co.uk Website (Site) is owned and operated by Lancaster Haskins Limited and is for general guidance on matters of interest only. The application and impact of laws can vary widely based on the specific facts involved. All information in this Site is provided "as is," with no guarantee of completeness, accuracy, timeliness, or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including but not limited to warranties of performance, merchantability, and fitness for a particular purpose.
The information on this Site is provided with the understanding that the authors and publishers are not herein engaged in rendering legal, accounting, tax, or other professional advice and services. As such, it should not be used as a substitute for consultation with professional accounting, tax, legal, or other competent advisers. Before making any decision or taking any action, you should consult a professional in your jurisdiction.
While we have made every attempt to ensure that the information contained in this Site has been obtained from reliable sources, Lancaster Haskins Limited is not responsible for any errors or omissions, or for the results obtained from the use of this information.
Certain links in this Site connect to other Websites maintained by third parties over whom Lancaster Haskins Limited has no control. Lancaster Haskins Limited makes no representations as to the accuracy or any other aspect of information contained in other Websites.
Lancaster Haskins Limited shall not be liable for any direct, indirect, special, consequential, or incidental damages, including, without limitation, any lost profits rising out of the use of or inability to use this Site or any Content provided or described by this Site, even if Lancaster Haskins Limited has been advised of the possibility of such damages.
Lancaster Haskins Limited is a limited company registered in England and Wales with registered number 09440560 and its registered office is at Granville House, 2 Tettenhall Road, Wolverhampton, WV1 4SB.
In accordance with the disclosure requirements of the Provision of Services Regulations 2009, Lancaster Haskins Limited's professional indemnity insurer is Great Lakes Insurance and Certain underwriters at Lloyd's. The Insurer or Insurers are authorised by the Prudential Regulation Authority and regulated by the Financial Conduct Authority and the Prudential Regulation Authority and whose Firm reference numbers and other details can be found on the Financial Services Register at
www.fca.org.uk except for Great Lakes Insurance SE, which is a German insurance company with its headquarters at Königinstrasse 107, 80802 Munich. UK Branch office: Plantation Place, 30 Fenchurch Street, London, EC3M 3AJ. Great Lakes Insurance SE, UK Branch, is authorised by Bundesanstalt für Finanzdienstleistungsaufsicht and subject to limited regulation by the Financial Conduct Authority and Prudential Regulation Authority.
The territorial coverage of the insurance is worldwide with certain restrictions on a claim brought in respect of professional business in the United States of America or Canada.
Lancaster Haskins Limited are registered by the Institute of Chartered Accountants in England and Wales to carry on company audit work in the United Kingdom and in the Republic of Ireland. The professional rules, for audit work, are the Audit Regulations and Guidance which can be found at www.icaew.com/auditnews and the International Standards on Auditing (UK and Ireland) which can be found at frc.org.uk.
If a conflict of interest should arise, either between two or more of our clients, or in the provision of multiple services to a single client, we will take such steps as are necessary to deal with the conflict. In resolving the conflict, we would be guided by the Code of Ethics of The Institute of Chartered Accountants in England and Wales which can be viewed at icaew.com/membershandbook, section 3, sub-section 220.
The codes of conduct we are subject to are the Institute of Chartered Accountants in England and Wales's Code of Ethics which can be found at icaew.com/membershandbook, section 3. Also, as auditors, there are also the APB Ethical Standards at www.frc.org.uk.