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B M Howarth

Chartered Accountants

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                    West House 

                    King Cross Road, Halifax, HX1 1EB

                    halifax@bm-howarth.co.uk

                    Tel: 01422 352517

                    Townend House 

                    Springwell Court, Leeds, LS12 1AL

                    leeds@bm-howarth.co.uk

                    Tel: 0113 235 0066

                    Metic House

                    Ripley Drive, Wakefield, WF6 1QT

                    wakefield@bm-howarth.co.uk

                    Tel: 01924 866020