ENTERPRISE
BUSINESS & COMMERCIAL NEWSLETTER
WELCOME
As 2024 draws to a close, I think it’s fair to say that it’s been an eventful one. In the UK, we have had a general election and change of government and it’s also all change in the USA, with Donald Trump’s recent re-election.
Labour’s first budget certainly created many talking points and will have much longer-term ramifications for many of our family businesses, which may require some rethinking of succession plans.
In this newsletter we’ve covered some of the key budget announcements that will affect SME businesses; an update on more changes being implemented at Companies House and to the UK company size thresholds; sustainability and more.
Wishing you all a very Happy Christmas and New Year, however you will be celebrating this year and here’s to 2025.
Mike Cahill Partner
UPCOMING TAX DEADLINES
DECEMBER 2024
1st 1st – payment of corporation tax liabilities for periods ending 28 February 2024 for small and medium sized companies not liable to pay in instalments.
7th VAT return and payment for October quarter (online).
19th PAYE/CIS liabilities for month ended 5th December 2024 if paying by cheque. File monthly CIS return.
22nd PAYE/CIS liabilities for month ended 5th December 2024 if paying electronically.
JANUARY 2025
1st 1st – payment of corporation tax liabilities for periods ending 31 March 2024 for small and medium sized companies not liable to pay in instalments.
7th VAT return and payment for November quarter (online).
19th PAYE/CIS liabilities for month ended 5th January 2025 if paying by cheque. File monthly CIS return.
22nd PAYE/CIS liabilities for month ended 5th January 2025 if paying electronically.
31st Self Assessment deadline for filing 2023/24 tax returns; self-assessment balancing payment due for 2023/24 tax year and 1st payment on account due for the 2024/25 tax year.
FEBRUARY 2025
1st 1st – payment of corporation tax liabilities for periods ending 30 April 2024 for small and medium sized companies not liable to pay in instalments.
7th VAT return and payment for December quarter (online).
19th PAYE/CIS liabilities for month ended 5th February 2025 if paying by cheque. File monthly CIS return.
22nd PAYE/CIS liabilities for month ended 5th February 2025 if paying electronically.
MORE POWERS FOR COMPANIES HOUSE
The Economic Crime and Corporate Transparency Act 2023 is scheduled to bring in a number of changes over the next few years. The act has reformed the statutory role and powers of the Registrar of Companies. The registrar is now a more active gatekeeper over company creation and a custodian of more reliable information on the register.
To date we have seen the introduction of the following changes:
the requirement for all Companies to have an e-mail address registered at Companies House;
a new statement of lawful future activities on the confirmation statement; and
the requirement that all registered offices must be appropriate – this essentially outlaws the use of PO Box addresses.
The next phase of the Act being brought in is enforcement and sanctions. Companies House will be targeting repeat offenders who fail to comply with registration rules and they have the power to issue fines of up to £2,000.
Penalties will start at £250 for the first offence of a minor nature, rising to £2,000 for repeat offenders who repeatedly ignore the registration rules.
Companies House will work to investigate and prosecute offences in partnership with the Insolvency Service and other enforcement partners. If convicted, a director could end up with a criminal record.
These new powers for Companies House include much tougher oversight of the register of companies. This includes the following measures:
Ensure that anyone who is required to deliver a document to the registrar does so (and that the requirements for proper delivery are complied with);
Ensure information contained in the register is accurate and all information required is disclosed;
Records kept by the registrar must not create a false or misleading impression to members of the public; and
Prevent companies and others from carrying out unlawful activities, or facilitating others to carry out unlawful activities.
Companies will not receive a financial penalty if they take the required action within 28 days beginning the day after the date of the penalty warning notice.
Whilst this legislation is aimed at those who are acting illegally, innocent parties could get caught if you fail to act or respond to a request from Companies House. Please bear this in mind and do get in touch with me or your usual Albert Goodman contact if you have any queries on this matter.
Further changes regarding identity verification are being brought in in 2025 and we will bring you more on this next year.
Sharron Quick Business Services Senior Manager
BUDGET 2024 – SPOTLIGHT ON BUSINESS
It’s been widely reported that the recent budget will have a significant impact on the business community and that businesses will be bearing the brunt of the £40 billion in additional taxes that Rachel Reeves is looking to raise.
In this article we have highlighted some of the key changes that will impact owner managed businesses and we have given our thoughts on how to manage these changes.
CORPORATION TAX RATES
The government has confirmed that the rates of Corporation Tax will remain unchanged, which means that, from April 2025, the rate will stay at 25% for companies with profits over £250,000.
The 19% small profits rate will be payable by companies with profits of £50,000 or less.
Companies with profits between £50,001 and £250,000 will pay tax at the main rate reduced by a marginal relief, providing a gradual increase in the effective Corporation Tax rate.
COMMENT
Whilst we were hoping to see a reduction in the headline rate of corporation tax instead we got confirmation that the government will cap the main rate of Corporation Tax at 25% for the duration of the Parliament. This does at least give us certainty and allow planning and investment decisions to be made.
Many people also don’t realise that the £50250k thresholds must be shared if there are any associated companies.
CAPITAL ALLOWANCES
The Full Expensing rules for companies allow a 100% writeoff on qualifying expenditure on most plant and machinery (excluding cars) as long as it is new and unused. Similar rules apply to integral features and long life assets at a rate of 50%.
The Annual Investment Allowance is available to both incorporated and unincorporated businesses. It gives a 100% write-off on certain types of plant and machinery up to certain financial limits per 12-month period. The limit remains at £1 million.
The 100% First Year Allowances (FYA) for qualifying expenditure on zero-emission cars and the 100% FYA for qualifying expenditure on plant or machinery for electric vehicle charge points have been extended to 31 March 2026 for corporation tax purposes and 5 April 2026 for income tax purposes.
COMMENT
It’s helpful to have a stable capital allowances regime and a reasonably generous one as this gives businesses certainty and enables more long-term planning for capital expenditure. However, given higher interest rates and increasing day to day business costs, longer term investments may have to be put on hold.
NATIONAL INSURANCE CONTRIBUTIONS
The government announced that it will increase the employer rate from 13.8% to 15% from 6 April 2025. The Secondary Threshold is the point at which employers become liable to pay NICs on an individual employee’s earnings and is currently set at £9,100 a year. The government will reduce the Secondary Threshold to £5,000 a year from 6 April 2025 until 6 April 2028, and then increase it by Consumer Price Index (CPI) thereafter.
The Employment Allowance currently allows businesses with employer NICs bills of £100,000 or less in the previous tax year to deduct £5,000 from their employer NICs bill. From 6 April 2025 the government will increase the Employment Allowance from £5,000 to £10,500, and remove the £100,000 threshold for eligibility, expanding this to all eligible employers with employer NIC bills.
COMMENT
This on top of national minimum wage rate increases is going to have a significant impact on many owner managed businesses. The decrease in the NIC threshold alone will cost employers £615 per employee per annum. The increased Employment Allowance will help businesses who are eligible to claim this, but this will only cover the first 10 employees. For business with high staff numbers, this could have a significant impact. If you haven’t done so already, now is maybe the time to look at alternative remuneration packages and consider salary sacrifice arrangements and NI free benefits. Such schemes won’t be suitable for all, but there could be some savings to be made for both employer and employees if structured correctly.
TAXABLE BENEFITS FOR COMPANY CARS AND DOUBLE CAB PICK-UPS
The rates of tax for company cars have been amended for 2025/26 with the maximum benefit of 37% being retained. Whilst these changes were minimal, the more impactful announcement that wasn’t given much coverage was that the treatment of double cab pick-up vehicles is changing.
From 1 April 2025 for Corporation Tax, and 6 April 2025 for Income Tax, DCPUs will be treated as cars for the purposes of capital allowances, benefits in kind and some deductions
from business profits. The existing capital allowances treatment will apply to those who purchase DCPUs before April 2025. Transitional benefit in kind arrangements will apply for employers that have purchased, leased, or ordered a DCPU before 6 April 2025. They will be able to use the previous treatment, until the earlier of disposal, lease expiry, or 5 April 2029.
COMMENT
This was not announced in Rachel Reeve’s speech. This measure was announced earlier this year but lobbied against and U-turned on very quickly. In real terms, this may impact the short-term supply and prices of these vehicles as businesses rush to buy ahead of the changes. If you have a double cab pick-up vehicle and were planning to change this soon, you need to ensure this is done before 1/6 April 2025. After this date, alternative types of vehicles should be considered. The difference in the tax and NI payable on a car compared to a van are significant so please do consult before making any changes.
BUSINESS ASSET DISPOSAL RELIEF AND INVESTORS’ RELIEF
The rate applying for individuals claiming Business Asset Disposal Relief and Investors’ Relief will increase from 10% to 14% for disposals made on or after 6 April 2025. The rate will increase again to 18% for disposals made on or after 6 April 2026. In addition, the lifetime limit for Investors’ Relief will be reduced from £10 million to £1 million for qualifying disposals made on or after 30 October 2024. This limit takes into account any prior qualifying gains where the relief was claimed.
COMMENT
The expected changes to CGT has driven many disposals/solvent liquidations over recent months, which arguably does not contribute towards growth and succession. Whilst some form of recognition for the risk that business owners take is welcomed, it is disappointing that the rates have been increased and we will expect to see more owners trying to benefit from the lower rates in the coming months.
UNUSED PENSION FUNDS AND DEATH BENEFITS
The government will bring unused pension funds and death benefits payable from a pension into a person’s estate for inheritance tax purposes from 6 April 2027.
COMMENT
Whilst there were concerns before the budget about changes to tax relief on money going into pensions, this didn’t arise. However, bringing pension funds into estates for Inheritance Tax is undoubtably a blow and may well disincentivise savers from putting money into their pension pots.
AGRICULTURAL PROPERTY RELIEF & BUSINESS PROPERTY RELIEF
From 6 April 2026, agricultural and business property will continue to benefit from the 100% Inheritance Tax relief but only up to a limit of £1 million. The limit is a combined limit for both agricultural and business property.
Property in excess of the limit will benefit from a 50% relief, as will, in all circumstances, quoted shares designated as ‘not listed’ on the markets of recognised stock exchanges, such as AIM.
COMMENT
Whilst many expected these relief to be withdrawn in their entirety, the changes are still harsh and arguably do not support the continuation of businesses, with executors and beneficiaries possibly facing some harsh decisions on how to meet IHT liabilities where previously there would not have been any. It is disappointing this was not consulted on as the impact on families will be significant.
Mike Cahill Partner michael.cahill@albertgoodman.co.uk
MANAGING YOUR RELATIONSHIP WITH HMRC
Whether you are self-employed and running your business as a sole-trade or a director/shareholder operating through a limited company, from time to time you will have to interact with HMRC.
HMRC’s record on customer service is currently at rock bottom and for those of us in the accountancy sector this has long been an issue.
Over the last 20 years, the way we interact with HMRC has moved online and in a lot of respects this has been successful, however there are always times when things don’t work, “the computer says no” and trying to resolve these issues can be a nightmare. For some taxes, HMRC have also stopped sending out postal reminders and the onus is on you to remember to pay taxes on time.
For anyone in business it is essential that you have a business tax account set up (often referred to as your government gateway ID). If you employ staff or are VAT registered, you will have one of these as your payroll and VAT submissions will be being made using it.
Through the business tax account, you can manage all aspects of your relationship with HMRC. This includes:
Notifying HMRC of a change of address;
making a payment;
checking what you owe to HMRC;
setting up a direct debit;
setting up a time to pay arrangement if you can’t pay your taxes on time.
You can also find details of your tax references in your business tax account and your VAT registration certificate. These are things that we are frequently asked for and whilst we are always happy to help, it might be quicker and easier if you are able to access these things yourself.
VAT and PAYE have to be set up on these tax accounts to enable regular submissions to be made but in my experience, business owners aren’t making use of these tax accounts enough.
If this is something you would like to find out more about please get in touch with me or your usual Albert Goodman contact.
Digitally engaging with HMRC is going to be essential going forward and is something we all need to embrace.
Sharron Quick Business Services Senior Manager sharron.quick@albertgoodman.co.uk
CHOOSING THE BEST WAY TO FINANCE BUSINESS ASSET
PURCHASES: LEASE, CONTRACT HIRE OR HIRE PURCHASE?
Picture this: it’s time to invest in some new equipment or a company vehicle. But with so many financing options out there, how do you decide which one of them is right for you?
This is a question that we are regularly asked and to be honest, the answer could be different for every client. Let’s break down three popular choices – leasing, contract hire, and hire purchase – so you can make an informed decision without getting lost in financial jargon.
Lease
Leasing means renting an asset (such as machinery, vehicle or computer) from a finance company for a set period. After the lease term ends, you usually return the asset, although sometimes there is an option to be able to buy it.
Short-term rentals where the payments cover the asset’s use, rather than its full value, are known as operating leases. At the end of the lease, you return the item and can lease a newer model.
Longer-term rentals where the payments cover the full value of the asset over time are known as finance leases. The leasing company legally owns the item, but you use it as if is yours.
Here’s why leases can be good:
Better cashflow: Low upfront costs and spread-out payments help keep your cash in hand.
Stay updated: Easily upgrade to newer equipment or vehicles.
Here are some things to think about with leases:
No ownership: You don’t ever own the asset.
Higher long-term cost: Over many years, leasing can be more expensive than buying.
Contract Hire
Contract hire is often used for vehicles. Contract hire is like leasing, but usually includes maintenance and servicing in the monthly payments.
Here’s why contract hire can be good:
Fixed costs: You’ll know exactly what you’ll pay each month, including upkeep.
Cash flow friendly: Like leasing, it spreads out the cost.
Here are some things to think about with contract hire:
Mileage limits on vehicles: Exceeding agreed mileage can cost extra.
No ownership: You can’t keep or modify the vehicle.
Hire purchase
With hire purchase, you buy the asset over time. You make a deposit and then regular payments. Once all payments are made, you own the asset.
Here’s why hire purchase can be good:
You own it: At the end, the asset is yours.
Predictable payments: Fixed monthly payments make budgeting easier.
Here are some things to think about with hire purchase:
Bigger upfront cost: Requires a higher initial deposit compared to leasing.
Maintenance responsibility: You’re in charge of upkeep and repairs.
Cash flow impact: Higher monthly payments can strain cash flow initially.
Making the decision
To choose the best option for you, you need to consider the following points:
1. Cash flow: How much can you afford each month? Leasing and contract hire usually have lower monthly payments.
2. How long you’ll use it: If you need the asset short-term or it becomes outdated quickly, leasing or contract hire might be best.
3. Ownership needs: If owning the asset is crucial, hire purchase is the way to go.
4. Financial impact: At the moment, leasing keeps liabilities off your balance sheet, while hire purchase adds both an asset and a liability.
Conclusion
Choosing how to finance your new asset doesn’t have to be complicated. By considering your businesses cash flow, how long you’ll need the asset, and whether ownership matters, you can pick the best option for you.
Tax will also be a factor in the decision. For tailored advice, please feel free to contact me or your usual Albert Goodman contact.
Ellis Hillman Business Services Assistant Manager ellis.hillman@albertgoodman.co.uk
SUSTAINABILITY – AN IMPORTANT FACTOR IN RUNNING A SUCCESSFUL BUSINESS
This article provides an overview of the current and future regulations surrounding sustainability along with some of the wider benefits of sustainable business practices.
REGULATIONS
CURRENT
Streamlined Energy and Carbon Reporting (SECR)
SECR requires quoted companies to report on annual greenhouse gas (GHG) emissions from activities the company is responsible for and the annual emissions from the purchase of electricity, heat, steam or cooling for the company’s use. Large companies and LLPs are required to report on their UK energy use covering gas, electricity and transport at a minimum. There is an exception for low energy users exempting them from the requirement to report on their emissions. All SECR reports must contain energy efficiency measures taken to improve the energy efficiency of the business.
The goal of SECR is to increase awareness of GHG emissions and to encourage energy efficiency action to be taken to reduce emissions whilst increasing transparency around environmental impacts and actions.
Energy Savings Opportunity Scheme (ESOS)
ESOS is a mandatory energy assessment scheme requiring large UK undertakings (>250 employees or has an annual turnover of >£44m and an annual balance sheet total >£38m) to carry out ESOS assessments every 4 years to audit the energy used by their buildings,
industrial processes and transport with the intention of identifying cost-effective measures to save energy and achieve carbon and cost savings.
Taxes
There are currently various taxes in place to encourage more sustainable behaviour such as plastic packaging tax and landfill tax which are intended to deter the use of unsustainable products and practices.
FUTURE
In June 2023, the International Sustainability Standards Board (ISSB) launched two new sustainability reporting standards which are expected to be brought into UK regulations requiring more standardised reporting around sustainability and climate related disclosures. The implementation has been delayed until 2025, with a decision expected to be made by the end of March.
IFRS S1 will require disclosures of sustainability related risks and opportunities likely to impact the entity’s prospects. Reporting must cover the governance processes, controls and procedure used, the strategy for managing, processes used to monitor and the entities performance in relation to sustainability related risks and opportunities.
IFRS S2 will require disclosures of climate related risks and opportunities including physical and transition risks.
It is currently uncertain as to the scope of the new regulations but a consultation period is expected to determine whether the new policies should apply to SME’s.
So, if sustainability reporting requirements only apply to large entities, why should SME’s be taking note?
Supply chain pressures – large entities and public bodies falling under the scope of reporting regulations are looking for ways to reduce their carbon emissions. It is becoming more common for business to look at their supply chain to ensure it is aligned with their sustainability goals.
Future regulations - The Prime Minister has said that Britain would cut greenhouse gas emissions by 81% by 2035 at COP29 which means regulations will likely widen in scope more rapidly than we have seen to date. Sustainability reporting regulations are evolving and will continue to do so the closer we get to the 2050 net zero target. Businesses who put sustainability high on their agenda even before it becomes a requirement will be better equipped to comply with future regulations.
Cost savings - having awareness of your carbon footprint can help to identify areas of high emissions where improvements can be made. Any reductions in emissions will likely come hand in hand with cost reductions either directly, through waste reduction or lower costs, or by new efficiencies. Being ahead of the curve in implementing more sustainable practices will mean businesses are better equipped when facing future consequences of climate change on the environment.
Reputation - sustainable practices are becoming more of a priority to employees and customers. The competitive edge gained by having sustainable practices can help attract
high calibre staff, maintain and attract new customers. Furthermore, cost savings generated from using more sustainable options can be passed on to the customer to offer more competitive prices.
Finance – a UK green taxonomy is in the works which will provide guidance on what constitutes a sustainable investment. This will result in investors looking for businesses with established sustainable practices. It is also possible to obtain green loans from banks for green assets and projects with cheaper interest rates.
Having sustainable practices is essential for longevity in successful businesses. The sooner businesses start their journey to become more sustainable, the more robust they will be in facing the future challenges of climate change and transition risks as regulations begin to have a broader scope.
For more information on this topic please contact me or your usual Albert Goodman contact.
Bethan Ford Senior
bethan.ford@albertgoodman.co.uk
OVERDRAWN DIRECTORS LOAN ACCOUNT: THE OPTIONS AVAILABLE
In cases where a company director has borrowed money from the business for their own personal use, this is treated as a director’s loan account. All transactions with a director in the year are considered within a single loan account (per director), including funds both lent to and withdrawn from the company.
Where a director has an overdrawn loan balance exceeding £10,000 in the accounting year, they are required to pay interest to the company on their overdrawn balance at the HMRC official rate (2.25% since 6 April 2023). The interest receivable by the company is subject to corporation tax at the company’s marginal rate.
It may be the case that this interest is brought into the company accounts as a matter of course, however, it is well worth considering whether it would be financially advantageous for the beneficial loan arrangement to be included as a benefit in kind on a P11D instead of the director pay the interest.
How this works
Instead of the director paying interest to the company which is recognised in the company accounts and has corporation tax charged upon it, the company would prepare P11D forms which are submitted to HMRC, declaring the taxable value of the beneficial loan arrangement and the class 1A national insurance payable thereon. The payment of class 1A national insurance will be an allowable expense for the company and will therefore attract corporation tax relief. For the director, the loan will take the form of a benefit in kind on which income tax will be payable. This benefit in kind is taxed in the same way as employment income, rated at 20% for basic rate taxpayers, 40% for higher rate taxpayers and 45% for additional rate taxpayers.
Example
Joe Bloggs is a director and 100% shareholder of Bloggs Limited. Bloggs Limited makes a taxable profit of £300,000 and is therefore ineligible for small profits relief and pays corporation tax at 25%.
Joe Bloggs prepares a self-assessment tax return and pays tax at the basic rate of 20% on employment income.
The company has an accounting year ending 31 March 2024 and Joe Bloggs has an overdrawn loan balance at this date totalling £100,000. There has been no movement in this loan balance for the whole accounting period.
Option 1: Payment of interest
Interest of £2,250 (£100,000 loan balance x 2.25% HMRC official rate) is paid by Joe Bloggs to the company.
The company recognises this as interest income and pays additional corporation tax of £563 (£2,250 x 25% corporation tax).
The total cost to both Joe and the company is therefore £2,813 (£2,250 interest + £563 corporation tax).
Option 2: Benefit in kind for P11D
The taxable value of the beneficial loan is £2,250 (£100,000 loan balance x 2.25% HMRC official rate).
This amount is reported under Bloggs Limited’s P11D and the company pays class 1A national insurance of £311 (£2,250 taxable value of beneficial loan x 13.8% national insurance).
The payment of class 1A national insurance is recorded in the company accounts and relief against corporation tax of £78 is claimed (£311 class 1A national insurance payment x 25% corporation tax).
Joe Bloggs includes the benefit in kind on his self-assessment tax return and pays income tax of £450 (£2,250 benefit in kind x 20% basic rate income tax).
The net cost to both Joe and the company is therefore £683 (£311 class 1A national insurance - £78 corporation tax relief + £450 income tax).
Example summary
In this instance, Joe Bloggs and Bloggs Limited can realise a combined saving of £2,130 by treating the loan as a benefit in kind rather than recognising interest through the company accounts.
Further consideration
Bearing in mind that the benefit in kind route involves only the payment of taxes on the interest rather than payment of the entire interest itself, the decision to treat the loan as a benefit in kind may seem like a no-brainer. However, there are some other factors which should be taken into account:
Does the company already prepare a P11D? If so, the additional cost of having this prepared to include the beneficial loan is likely to be of little significance, but if no P11D is otherwise required, the cost of having this prepared may outweigh the savings, particularly if the value of the overdrawn loan is relatively low.
Is the administrative burden too great? P11Ds are prepared in accordance with the tax year, not a company’s specific accounting period, and are required to be filed by 6 July. The window for completion each year is therefore 6 April – 6 July, which can be a tight turnaround for providing accurate information, particularly if the company year end is anything other than 31 March as information from two accounting periods will be required.
The potential savings may not be as great as in the example above if the company falls into the small profits band and pays corporation tax at 19%, or if the director is an additional or higher rate taxpayer and therefore pays income tax at 40% or 45%.
If you wish to discuss this topic any further and find out the best option for you, please contact your usual Albert Goodman representative.
Ellis Hillman Business Services Assistant Manager ellis.hillman@albertgoodman.co.uk
UK COMPANY SIZE THRESHOLD CHANGES TO GO AHEAD
In March 2024, the then UK Government announced proposed increases to the company size thresholds, to provide more streamlined and simplified reporting. This will make requirements more proportionate to the size of the company.
It is estimated that these changes will bring approximately 132,000 firms into a lower entity size category for reporting, resulting in reduced compliance and disclosures.
These changes were initially planned to take effect from 1 October 2024, but were put on hold due to the general election. The new government confirmed in October that it does intend to lay this proposal before parliament by the end of 2024, with the intention to come into force from April 2025.
What are the new size limits?
Companies must meet at least 2 of the 3 criteria in either their first financial year or two consecutive financial years to be able to qualify for a particular regime.
Turnover amounts have also been rounded for simplicity, with balance sheet thresholds remaining at 50% of turnover.
What does this mean for my business?
The proposed changes affect both the preparers and users of financial statements. It is estimated that 5,000 large companies will be reclassified as medium, 13,000 medium companies reclassified as small and 113,000 small companies reclassified as micro.
Simpler reporting requirements may result in the annual financial statements being quicker and simpler to prepare, as there will be fewer disclosure requirements. Users may also find the financial statements easier to read and understand as less information is provided.
This could have the opposite impact if other stakeholders were using the information disclosed for wider purposes. It is therefore worth considering what information is required by other stakeholders and ensuring this can still be provided.
These changes will also remove some requirements from the Directors’ report, Directors’ Remuneration Report & Policy, and fix some audit regulatory technical issues.
Are there any other changes being considered?
Other initial proposals to make changes to medium sized entities will not be proceeding but the government have announced they will be launching a detailed consultation on the future of UK financial reporting next year. The aim of this is to better meet investor and business needs.
For further information, please contact Sarah Milsom or your usual Albert Goodman advisor.
Sarah Milsom Technical & Training Manager
sarah.milsom@albertgoodman.co.uk