B M Howarth

Chartered Accountants

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West House

King Cross Road, Halifax, HX1 1EB

Tel: 01422 352517

Townend House

Springwell Court, Leeds, LS12 1AL

Tel: 0113 235 0066

Metic House

Ripley Drive, Wakefield, WF6 1QT

Tel: 01924 866020

ICAEW Firm No. C001073199