Email disclosure

RSM Corporate Finance LLP
Registered in England and Wales no. OC325347

RSM Employer Services Limited
Registered in England and Wales no. 6463594
Registered office: 6th floor, 25 Farringdon Street, London, EC4A 4AB.RSM 

RSM Restructuring Advisory LLP
Registered in England and Wales no. OC325349

RSM Risk Assurance Services LLP
Registered in England and Wales no. OC389499

RSM Tax and Advisory Services LLP
Registered in England and Wales no. OC325348

RSM UK Audit LLP
Registered in England and Wales no. OC325350
Registered to carry on audit work by the Institute of Chartered Accountants of Scotland.

RSM UK Consulting LLP
Registered in England and Wales no. OC397475

RSM Northern Ireland (UK) Limited
Registered in Northern Ireland no. NI642821
Registered office: Number One Lanyon Quay, Belfast, BT1 3LG

RSM UK Tax and Accounting Limited
Registered in England and Wales no. 6677561
Registered office: 6th floor, 25 Farringdon Street, London, EC4A 4AB.

None of the above entities are authorised under the Financial Services and Markets Act 2000, but they are able in certain circumstances to offer a limited range of investment services because each of them is a member of the Institute of Chartered Accountants in England and Wales and may provide investment services if such services are an incidental part of the professional services that the relevant entity has been engaged to provide.

RSM Legal LLP
Registered in England and Wales no. OC402439
Authorised and regulated by the Solicitors Regulation Authority, reference number 626317, to undertake reserved and non-reserved legal activities.
RSM Legal LLP is not authorised under the Financial Services and Markets Act 2000 but is able in certain circumstances to offer a limited range of investment services because it is authorised and regulated by the Solicitors Regulation Authority and may provide investment services if such services are an incidental part of the professional services that the LLP has been engaged to provide.

RSM UK Group LLP
Registered in England and Wales no. OC325346

Baker Tilly Creditor Services LLP
Registered in England and Wales no. OC390886
Authorised and regulated by the Financial Conduct Authority for credit related activities.
A list of the names of the members of each of the above limited liability partnerships ("LLPs") is open to inspection at the registered office: 6th floor, 25 Farringdon Street, London, EC4A 4AB.

RSM & Co (UK) Limited
Registered in England and Wales no. 4273907
Authorised and regulated by the Financial Conduct Authority.
Registered office: 6th floor, 25 Farringdon Street, London, EC4A 4AB.

RSM Insurance Services Limited is an appointed representative of Lucas Fettes & Partners Limited, which is authorised and regulated by the Financial Conduct Authority Registered in England and Wales no. 2276515
Registered office: 6th floor, 25 Farringdon Street, London, EC4A 4AB.

RSM HR Limited
Registered in England and Wales no. 3539451
Registered office: 6th floor, 25 Farringdon Street, London, EC4A 4AB

RSM PACEC Limited
Registered in Northern Ireland no. NI607634
Registered office: Number One Lanyon Quay, Belfast, BT1 3LG

RSM UK Management Limited
Registered in England and Wales no. 3077999
Registered office: 6th floor, 25 Farringdon Street, London, EC4A 4AB.

RSM UK Holdings Limited
Registered in England and Wales no. 5924823
Registered office: 6th floor, 25 Farringdon Street, London, EC4A 4AB.
A letter of engagement accompanied by standard terms and conditions will be provided at the commencement of any engagement to which they apply. The services will be provided by the relevant English limited liability partnership or a limited liability company. We do, however, use the traditional title of “partner” to indicate an individual who is authorised to commit the relevant corporate entity in relation to those services.

The UK group of companies and LLPs trading as RSM (“RSM UK”) is a member of the RSM network. RSM is the trading name used by the members of the RSM network. Each member of the RSM network is an independent accounting and consulting firm each of which practises in its own right. The RSM network is not itself a separate legal entity of any description in any jurisdiction. The RSM network is administered by RSM International Limited, a company registered in England and Wales (company number 4040598) whose registered office is at 50 Cannon Street, London EC4N 6JJ. The brand and trademark RSM and other intellectual property rights used by members of the network are owned by RSM International Association, an association governed by article 60 et seq of the Civil Code of Switzerland whose seat is in Zug.