L
ocal issue 26
Nmagazine
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January 2016
Garden View Prawn Curry Security Alert! Big Garden Birdwatch Peace & Goodwill Crossword & Word Search Taking the wind out of their sales Boost your Business in 2016 The Athena Way
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What’s inside
07
Page 5 What is a dangerous dog?
p7
Garden View
11
13 p19
15
25
Page 19 The man is not on the moon Sticking to New Year’s Resolutions
23 The is On! Page 7 Garden view - which Christmas tree?p23 PageBoost your heat Business in 2016 The Athena Way Prawn Curry p11 p15
Peace & Goodwill
the wind outaofcarrier their sales p25 PageTaking 25 What does cost? Security Alert! p29
p17
Crossword & Word Search
p31
Big Garden Birdwatch p13 Page 11 Cranberry & Orange Cake
Page 15 Deck the Halls EVERYWHERE! Page 17 Crossword & Word Search
Page Keep Cyber Safe Pawley & Malyon
Page 31 Pawley Malyon David Malyon - Tax Tips
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the printing of artwork. While every care is taken to ensure accuracy, the publishers cannot accept responsibility for loss, damage or omission caused by error in the printing of All artwork accepted on the strict condition that permission has beenhas given forgiven use in Adverts are accepted on theon the understanding artwork. Allisartwork is accepted on the strict condition that permission been forthis usepublication. in this publication. Adverts are accepted understanding that the description ofservices the goods and are fairLocal and accurate. that the description of the goods and are fairservices and accurate. Network Magazine does not officially endorse and advertising material included in thisNetwork publication. No part ofnot thisofficially publication maybe in included any retrievable system or transmitted in any form-electronic, mechanical, Local Magazine does endorse andreproduced, advertising stored material in this publication. photocopying or otherwise – without the consent of the publisher. Publisher: Local Network Magazine. 8 The Maltings, Thaxted, Essex. CM6 2NB No part of this publication maybe reproduced, stored in any retrievable system or transmitted in any form-electronic, mechanical, photocopying or otherwise – without the consent of the publisher. Publisher: Local Network Magazine. 8 The Maltings, Thaxted, Essex. CM6 2NB
p2 p2 || Local Local Network Network Magazine Magazine Issue Issue 26 26 2016 2016
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p4 | Local Network Magazine Issue 26 2016
T
Looking Forward to 2016 he Watson Legal team are in full preparation for Christmas and the New Year.
That does not mean we are sitting in the office singing Christmas carols and eating mince pies, waiting for the Christmas break to come. We want to start 2016 with a bang! Alongside our existing client work, we are working on our strategies for next year to help build a strong presence in the local community. We have increased the type of work undertaken, so whilst maintaining our specialism in dispute resolution and employment with our other areas, we now undertake property transactions and family work.
Marketing We are developing our new website which will be going live in readiness for the New Year. The website has been advanced in a variety of ways including the new blog and improved accessibility to details of the services we offer. We are designing our new monthly e-newsletter, which upon request is available in print. This will not only provide our audience with Watson Legal’s progress and activity but also include key articles about local issues and developments within the legal world. If you would like to be added to our mailing list please email info@watson-legal.com. We are planning quarterly seminars. We hope to undertake these events alongside other local businesses to impart our joint guidance and knowledge. If you are a local business that may be interested in working with Watson Legal in the forthcoming year then please contact us. We want your help - Watson Legal are striving to improve and grow in 2016. To enable us to sharpen our service to our clients and to
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accomplish continued client satisfaction we need to hear from you. What do you want from your local solicitors? What do you look for when choosing a law firm? Remember at Watson Legal we are not your stereotypical law firm. We pride ourselves on applying client feedback to enhance the quality of work we offer. We are here to help you and welcome you to either contact us directly with your feedback or please complete the following online survey: www.surveymonkey.co.uk/r/VK63GWJ
Recruitment We are excited for 2016 as we are expanding our team. We are particularly looking for a paralegal with a view to a training contract. The role will be to support the Sarah Watson in a range of legal services including, but not limited to, dispute resolution, employment, family, conveyancing and wills and probate. We are looking for a charismatic and passionate individual with excellent communication skills who not only has the ability to hit the ground running, but has the confidence to use their initiative. We are also looking for an office apprentice to support our existing administration framework. This is an opportunity for the right candidate to gain a qualification whilst carrying out a hands-on role within a small business environment. If any of these roles are of interest please email your CV to recruitment@watson-legal.com So if you are interested in our e-newsletter, require our services, wish to provide us with feedback or want to work with us, we would be delighted to hear from you. Watson Legal need you! Watson Legal wish you all a Merry Christmas and a Happy New Year.
Tel: 01279 466 910 www.watson-legal.com info@watson-legal.com
Local Network Magazine Issue 26 2016 | p5
Sarah Watson - Principal of Watson Legal, Solicitor and Mediator
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Gardening Resolutions
GardenView
By Rachel Leverton
I
’m a sucker for resolutions. I make loads every year though I have to admit I break most of them too.
But it’s January and time for a spot of gardening self-improvement. To this end here are my gardening resolutions. 1. I will take a daily walk around my plot and pull out a few weeds as I go. I will not wait until I can’t stick a pin between the dandelions. Let’s face it gardeners are great procrastinators. But by doing a little and often we can keep our plots looking spick and span. 2. I will not leave seed sowing until it’s too late! This is my personal nemesis. I get carried away by all the glorious seed catalogues, order dozens of packets then pop them in a drawer and forget about them. 3. I will plant all the plants I buy from a nursery as soon as a get them home and definitely before their flowers drop off and they turn up their little green toes. Plants bought from a nursery, especially those in cell pack, are already in less than ideal conditions and letting them dehydrate further will make for a sick, leggy plant more prone to disease. Preparation is the key here. I will make sure I have the correct pots, enough potting compost and the time to spare before I buy. 4. I will clean my gardening tools at the end of each day spent gardening. This is sensible because dirty tools can spread disease. Mild bleach (one part bleach to 10 parts water) or an organic cleaner, which I prefer, will make sure they’re ready for use next time. 5. I will buy another water butt and water my plants faithfully, particularly my pots. Lack of water produces weak root systems. If I know I won’t have the time I’ll invest in an irrigation system. 6. I will start another compost bin. it’s not difficult
and will help the environment as I’ll be able to recycle even more of my waste vegetable matter. There are small drums and bins which will suit even the tiniest spot. 7. I will help wildlife by making sure I provide habitats for birds, bugs and beasties. Any effort I put in will be repaid tenfold. A garden is a little ecosystem. If it functions well there will be natural pest control, pollination and soil conditioning. Those are my resolutions. You may have different ones and that’s fine. I’m sure we’ll break a few along the way but no-one said the path to perfection, particularly gardening perfection was easy.
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Local Network Magazine Issue 26 2016 | p7
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Property
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T
he UK housing market has been anything but typical this year. At the bottom of the ladder, soaring prices are preventing a younger generation from being able to buy their own homes, while those who already own are finding it hard to stretch their income to afford a larger property. A typical house is now almost nine times the average salary.
“A recent property that has just sold had 26 viewings on the open day and 12 offers” Meanwhile, at the top of the ladder, older homeowners are struggling to downsize because there are not enough properties to suit their needs. At the heart of the problem is a housing shortage. It has been an issue on the lips of policymakers for years, and is finally coming to a head. To cater for our growing population, we need to build at least 220,000 new homes every year, according to the
Home Builders Federation. But in the 12 months to June 2015, we built only 131,060. The Government has vowed to build one million new homes by the end of this parliament. Local councils have been ordered to draw up plans that set out how many new houses are needed in their area and identify possible sites for building. As an example of the market conditions – a property in Stansted that has just sold had 26 viewings on the open day and 12 offers. It shows the strength of purchasers and the lack of property available. Different markets require different strategies and this market requires the vendor to be bold otherwise they will be in a poor position when new houses come on to the market.
ℹ
A recent property that has just sold had 26 viewings on the open day and 12 offers.
To find out more about market trends and strategies contact Peter James on 01279 813318 or email peter. james @murdochspropertyshop.co.uk
p12 | Local Network Magazine Issue 26 2016
Big Garden Birdwatch
I
n 1979 the Royal Society for the Protection of Birds (RSPB) collaborated with the hit children’s TV programme Blue Peter and got our youngsters to count the number of birds in their gardens over a weekend in winter. The aim was to work out the ten most common birds in the United Kingdom, and thanks to this partnership an astonishing 34,000 kids took part!
The Big Garden Birdwatch has taken place every year since, with over half a million people getting on board – now including grown-ups! This is no longer a kids-only activity. In 2014, more than 8.5 million birds were counted, with house sparrows being the most common sighting, followed by starlings, blackbirds, blue tits and wood pigeons. Results from the annual survey has identified that certain species of bird are on the decline (such as house sparrows and starlings) whilst others are on the increase (for example blue tits and wood pigeons). By monitoring trends
Results from the annual survey has identified that certain species of bird are on the decline (such as house sparrows and starlings) whilst others are on the increase (for example blue tits and wood pigeons).
in this way, problems can be spotted early, first steps taken to put things right enabling us to sustain the variety of species of our feathered friends. This year the Big Garden Birdwatch takes place on the weekend of 30th and 31st January. All you have to do to take part is watch for one hour the birds that land in your garden or local park, record the highest number of each bird species you see at the same time (not over the entire hour, as you may end up counting some birds twice), then report back your findings.
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For more details on how to get involved, visit www.rspb. org.uk/discoverandenjoynature/ discoverandlearn/birdwatch
Local Network Magazine Issue 26 2016 | p13
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Peace &
Goodwill
by Brenda Burling
A
fter the Christmas madness we rapidly approach the New Year. This year I thought I’d make a few alternative promises to myself. I am not a fan of the New Year Resolution. This tradition to me is merely a challenge for me to stray almost immediately and before you know it I’ve downed half a bottle of wine and a box of chocolates in one sitting. This equates in me gaining half a stone in weight come the end of January, not the best idea. Instead, I’ve come up with a different plan. I’m going to try and be more tolerant and more caring towards my fellow man. We often are capable of putting these principles into effect over the holiday period but when it comes to the New Year it can be a case of ‘all bets are off’.
So to the neighbour with the dog who may bark at absolutely anything including leaves falling from the trees, I will be grateful, he is doing his bit to keep our neighborhood safe and hopefully deterring any unwanted visitors. To the family with a house full of teenagers who have a party for almost anything, I will think ahead to a
I’ve come up with a different plan. I’m going to try and be more tolerant and more caring towards my fellow man.
time when I’m likely to be in the same position and feel comforted that at least my neighbours will appreciate it is a phase they go through and extend me the same courtesy. To the elderly around me who may moan about a variety subjects and feel the world is not the place it once was, I will feel privileged that they have chosen me to talk to and get my thoughts on these topics, the world after all isn’t the same. I will also acknowledge that I may be the only person they have the opportunity to talk to that day and spend five more minutes chatting and putting the world to rights with them. So please join me in showing those around us we care and understand that we all have difficult times and moments of madness where we just want to scream and shout and get our voices heard. If we tried to laugh a little more with each other and spare a little more time for each other maybe we would go about our days with a few more smiles and maybe make someone else’s day a little brighter too. Wishing all a Happy and Healthy New Year.
Local Network Magazine Issue 26 2016 | p15
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Crossword Clues Clues Across 1 Loss of hair (7) 5 Royal male (4) 8 Permit (5) 9 Musical performance (7) 11 Curved structure (4) 12 Noblewoman (8) 15 Backless seat (5) 16 Jack in a pack of cards (5) 19 Contemplate (spiritual) (8) 21 Egyption goddess (4) 23 Small onion (7) 25 Flat-bottomed boat (5) 26 Grasp, clutch (4) 27 Proof of payment (7) Clues Down 2 Assigned (9) 3 Daybreak (4) 4 Ordinary, unremarkable (6) 5 Ornamental fish (3) 6 Approaches (5) 7 Underwater detection device (5) 10 Slapstick circus performers (6)
13 Listen surreptitiously (9) 14 Mail service (6) 17 Effigy, maybe bronze or marble (6) 18 Benefit, advantage (5) 20 Volatile flammable liquid (5) 22 Adept, capable (4) 24 Chop, clip (3)
Word Search List airbag alarm axle battery bonnet brakes bumper camshaft carburetor clutch console dip stick emissions engine fan belt gasket gearbox headrest heater
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Local Network Magazine Issue 26 2016 | p17
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Sticking By Kate Duggan
to New Year’s Resolutions
D
id you know that people have been making (and breaking) New Year’s Resolutions for more than 4,000 years? Some historians believe that the practice dates back to the Babylonians. Their New Year began in springtime, with a festival dedicated to the rebirth of the sun god, Marduk. The Babylonians believed that making promises to the gods would help them start their New Year off on a positive note. The Romans kept up the tradition, although they changed the date of the New Year to January 1st.
These days, New Year’s Resolutions tend to focus on self-improvement, whether it’s eating healthier, quitting smoking or getting a new job. Millions of us make a resolution each year, but only 1 in 10 people stick to it. If your resolve is already wavering, here are a few tips to help you stay strong: Write it down - Writing down a goal and reviewing it regularly improves your chances of success by up to 95%! Involve other people. Tell people what your aim is, and ask them to help. Will your partner join you on your healthy eating mission? Do you know someone who fancies going jogging with you? Have a plan - A goal isn’t enough; you need to know how you’re going to get there. Resolving to exercise more? How many times a week are you going to work out? What combination of exercise are you planning to do? Do you need to get anything in place to help you achieve your goal, such as a new tyre for your bike? Break your goal into smaller ones - So you want
to lose two stones by your summer holiday. How many pounds do you want to lose this fortnight? Make your goal realistic and measureable. Remind yourself why you’re doing it - Do you want to be healthier so that you can watch your kids grow up? Fit into that dress or suit that you haven’t been able to? Make it pleasurable - There are usually more ways than one to reach a goal. You don’t have to join a gym to get fit, for example; you could take up a dance class, try karate or simply go for a walk more often. Keep track of your progress - Create a spreadsheet, download an app, or just celebrate each small success on Facebook. Give yourself rewards along the way - Save the money you’d normally spend on cigarettes or chocolate and treat yourself with it at each small milestone. It soon adds up and saving money this way can pave the way for something bigger like saving money for a deposit so that you can buy a house! Get back on the wagon - We’re only human, so we all slip up sometimes. One fry-up doesn’t mean you also have to skip the gym. Think about why you slipped and consider how you can stop it happening again. Perseverance pays off eventually. Good luck!
Local Network Magazine Issue 26 2016 | p19
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t would be wrong to think of celebrating without Champagne. We deny ourselves this ultimate luxury so many times during the year because “the occasion isn’t special enough for champagne”. Well, New Year’s Eve IS special enough. It’s a time for reflection of the year past and making bold (and sometime unrealistic) goals for the year ahead.
Although the majority of Champagne we know comes from the ‘Grand Marques’ (Bollinger, Moet, Veuve Clicquot etc) there is an increasing interest in, what is called ‘Grower Champagne’. This is where the estate that grows the grapes also makes the wine, common practise everywhere else in the world, but definitely the minority in Champagne. Made in small amounts they are normally pretty hard to find, but totally worth the effort. Out of the examples I have tried ‘Forget Brimont Premier Cru Brut NV’ (£24) is my favourite, it rivals the better ‘Grand Marques’ on quality and beats all of them on price. They also do a cracking ‘Forget Brimont Premier Cru Rose’ NV (£27.50) for those wanting pink bubbles. For those hosting large New Year’s Eve parties and not wanting to blow the whole budget on Champagne there is some good alternatives. ‘Cremant’ is sparkling wine made exactly the same way as Champagne, but from other parts of France. ‘Cremant de Loire “Carte Turquoise”, Domaine Baurmard’ (£15.50) is a brilliant wine in its own right and is a guaranteed crowd pleaser. Of course it would be wrong to talk about bubbles and not mention Prosecco. For New Year’s Eve why not try ‘Prosecco Superiore DOCG, Nardi Giordano’ (£15), this super premium Prosecco is clean, fresh and with a finish second to none. It’s a real step above the rest and a perfect little treat. After all it’s best to finish your year in style, the diet doesn’t start to January 1.
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Boost your Business in 2016 The Athena Way
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eople love to do business with businesses or individuals that have been recommended to them. Every day, just by talking to people, we are passing on business leads.
Focusing exclusively on women in business fulfilling a business development role, The Athena Network offers inspiring opportunities to engage with business owners and decision makers from diverse industry sectors. Founded on values of respect and integrity, Athena groups are committed to welcoming members in a relaxed, mutually supportive and ethical environment. Regional Director for NE Herts and SW Essex, Anita Gray, runs groups in Sawbridgeworth at The Manor of Groves, in Ware at Hanbury Manor, and just launching from January 2016 is a new Stansted (and surrounding villages) group from Linden House in Stansted Mountfitchet. These highly successful groups provide women in business with opportunities to make strategic connections with professionals in a wide range of industry sectors. At the heart of Athena’s activities, networking groups meet each month over a good lunch in an attractive venue to make new contacts, develop valuable business expertise and explore visionary ideas. They provide excellent membership value with 10 meetings per year, quarterly training on a range of useful and exciting topics, opportunities to hone your networking skills and take part in highly enjoyable social events throughout the year, such as white water rafting and walking over the O2. Anita Gray is Athena Regional Director for NE Herts and SW Essex as well as running her own successful business as a personal image consultant. Anita started her own image consultancy over 16 years ago and to date has helped hundreds of women (and some men) look and feel fabulous. Through her unique and holistic way of viewing style, she firmly believes that looking good on the outside enhances confidence and positivity on the inside. Her aim is to identify her client’s perfect style, boost self-esteem and find stunning outfits for every occasion; inspiring image confidence throughout. Heading up Athena groups in Ware and Sawbridgeworth, Anita took up this role and wonderful opportunity on the basis that networking has played
a huge part in the success of her own business over the years and it is still as powerful as it ever was. Proud to have been part of the Athena Network since 2006, Anita continues to enjoy wonderful relationships with truly amazing business women throughout Hertfordshire and Essex.
So what can you expect from a meeting? Our meetings run once a month from 12-14.00 12:00 Arrive for tea/coffee and informal networking 12:30 Meeting is opened and we start the Business Card Shuffle 12:40 Monthly Minutes; this is your time to shine. Each member gives a 60 second pitch about who they are, what their business is about and what connections they are hoping to make 13:00 Lunch is served 13:15 Business Support Topic; each month we have a guest speaker who may be an existing member or an external presenter. This isn’t a business pitch, this benefits the whole group 13:35 Let’s Talk Business; this is a great part of the meeting where we hear about the business that has been done around the table and any 121s that have been had 13:50 Community & Networking News; any other business is addressed 14:00 Close and optional further networking; diaries come out for those all-important 121s and new connections made.
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We would love for you to join us! For more information, please call Anita Gray on 07703 254001 or email anita.gray@theathenanetwork.com
Local Network Magazine Issue 26 2016 | p23
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Taking the wind out of their sales by Wendy Jennings
W
hen is a sale a sale and when is a sale not a sale? We can hardly tell the difference these days can we? In the good old days, a sale was ‘the January sale’ where people would camp outside of department stores, freezing their bits off and impatiently waiting for the doors to open; a hint of craziness in their eyes as they are interviewed by TV reporters before the shopping frenzy commences. Back in the day it was fun.
Nowadays, there is a sale somewhere 24/7. We have now found out, courtesy of social media, how the big brands have been duping us by escalating prices 20% a few weeks before the ‘sale’ then the ‘sale’ price is the pre-hiked price and not a real discount at all. Not only that but we seem to have inherited yet another American custom – Black Friday and Cyber Monday (and the 2 days in between). We wake up on these days to an inbox full of tempting offers from every retailer known to man and we see internet shopping go out of control! But
We have now found out, courtesy of social media, how the big brands have been duping us by escalating prices 20% a few weeks before the ‘sale’ then the ‘sale’ price is the pre-hiked price and not a real discount at all.
the high street sale shopping during this period is brutal – shoppers being trampled on and punched out of the way because another human being HAS TO HAVE THAT TELLY! Perfectly normal people like you and I, now bearing teeth, sharpening claws and snarling at fellow man. The world of retail has really and truly gone mad. A good example of the never ending sale is a well know sofa manufacturer! Don’t bother ordering in time for Christmas in this sale, there’ll be another one along in 2 weeks! Everything online has some form of discount applied to it – especially computers and electrical goods. You don’t even need a sale for a serpent-like queue to form outside of an Apple store when a new iSomething is about to go on sale (at full price of course). So next time there is a sale, think a little differently about what it is you are getting for your hard-earned folding and if you go back to the store a week later when the sale has ended, you might just get it cheaper.
Local Network Magazine Issue 26 2016 | p25
PRIVATE CARE AT HOME delivered your way lets you choose: • The carer who will best suit your needs • The amount of service you want, when and where it suits you • The care which will support you to leave hospital sooner and be at home with confidence, including: • Medication management • Personal care • Shopping & meal preparation • Companionship & accompanying on visits or outpatient appointments • 24 hour or live-in care • Night time care
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Manorcourt Homecare is a quality provider of homecare services within the East of England. We pride ourselves on our local presence within the community where we provide care and support to people living in their own home. We are passionate about enabling people to remain in their own homes and supporting people to lead a fulfilling and active life as possible.
What Manorcourt Homecare offers
• Very competitive rates of pay • Full weeks training • All PPE and uniform costs are covered by Manorcourt Homecare • Enhanced DBS check is required • You offer us your two weeks availability so that you can make plans around that • Holiday pay 28 days pro rata No previous experience in care is required as Manorcourt Homecare will support you every step along the way to becoming a fully functional member of our team. Manorcourt Homecare want all of our employees to be the very best that we believe you can be. All we ask in return is that you are able to drive and have access to a vehicle.
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p26 | Local Network Magazine Issue 26 2016
Why?
Why? Why Live with your aches and pains? Hazel Williams is one of the few practitioners who specialises in both structural and cranial osteopathy to treat a wide range of patients from babies to the elderly, from the immobile to athletes. Her treatment can help with: back, neck, joint, arthritic and muscle pain, trapped nerves, sports injuries, headaches and migrane. She also incorporates acupuncture to aid pain relief and provides specially formulated pilate classes to help with rehabilitation. Her aim is simple... to give you continual relief from pain wherever possible. To claim your free assessment consultation* please call Hazel at her surgery on:
01279 813371
61 Blythwood Gardens, Stansted, Essex. osteopathy@hazel-williams.co.uk also available at: Naturals Hair & Beauty, 6-7 Angel Lane, Dunmow. 01371 875511
*Hazel Williams reserves the right to remove or change this offer at any time without prior notification.
Local Network Magazine Issue 26 2016 | p27
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p28 | Local Network Magazine Issue 26 2016
Security
Alert! by Louise Addison
How can we protect ourselves against fraud?
T How many times have you had to click on ‘forgotten my password’ and go through the process of resetting it?
he power of plastic is wonderful but the issue that comes with so many bank cards and online accounts is the endless PINS and passwords that need to be remembered. How many times have you had to click on ‘forgotten my password’ and go through the process of resetting it? So how do we make this easy on ourselves? We, rather dangerously, make our numbers and passwords simpler, like our child’s name or date of birth. Fraudsters can have a field day with this information and it becomes a valuable tool. But how do they get hold of our information?
Careless talk! How many of us publish personal details on Facebook and other networking sites? We announce our favourite books, films and the names of our children and our pets for all to see. Can you keep a secret? In a research study carried out for the Infosecurity Europe trade show, four out of five subjects questioned happily handed over the user name and password for their work PC to those carrying out the research. More surprising, many of those who would not initially reveal their passwords did so after being bribed with chocolate!
Gone Phishing? NEVER click on links in unsolicited emails purporting to be from your bank or building society. If in doubt phone them first. It is a wellknown fact that banks and building societies will never ask for your account or login details. Proper Passwords! The best passwords are a completely random mix of characters and letters. Fraudsters have a hard time guessing them, even when they use dedicated software. Security experts suggest that we use a separate password for each account we possess. But given that most of us have trouble remembering two or three passwords, you can see the problem with this approach…and that is why we simplify it for ourselves and the fraudsters. Fortunately, there are password managers available for under £30 which remember your various passwords and PINS but encrypt them to make them useless to anyone else. If you want the very latest in security technology, you can purchase a fingerprint reader for around £100 or an iris scanner for under £300. Most importantly, make sure you keep your PC’s security software updated and be very aware of people with clipboards offering chocolate!
Local Network Magazine Issue 26 2016 | p29
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p30 | Local Network Magazine Issue 26 2016
Pawley & Malyon Chartered Accountant Welcome to Pawley & Malyon Chartered Accountants and Statutory Auditors. In today’s ever changing world, clients need to be confident their affairs are in good hands. At Pawley & Malyon this confidence is gained by our personal approach to your finances and from the results achieved by our advice and recommendations.
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We provide a complete range of accountancy services and have a broad range of clients, both corporate and personal, located throughout the UK. As we are a small firm we strive to offer you a high level of personal service so often lacking in business these days. Whether you are a commercial business, or a non profit’ organisation or an individual, we pride ourselves in always offering you a personal, efficient and professional service. Please contact us on 020 7065 6870 to arrange a free, informal and no obligation initial Meeting.
We are not just a London office we see clients locally Registered to carry on audit work and regulated for a range of investment business activities by The Institute of Chartered Accountants in England and Wales.
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he Annual Investment Allowance was introduced in 2008 as part of some major reforms to Capital Allowances available on the fixed assets of a business.
This is effectively a 100% allowance on business expenditure on plant and machinery (with the exception of cars) up to an annual maximum and is available for almost all businesses regardless of size. The annual maximum amount of expenditure qualifying for the 100% allowance has varied wildly since introduction, being as low as £25,000 in 2012. For the period 1 April 2014 (6 April 2014 for unincorporated businesses) to 31 December 2015 the maximum amount is £500,000 per year. This was originally due to reduce dramatically to £25,000 per year from 1 January 2016 but in the 2nd, post General Election Budget of 2015 in July George Osborne announced that from 1 January 2016 the maximum amount would be set at £200,000 per year ‘permanently’. This still gives rise to an Annual Investment Allowance trap which your business will be keen to avoid if it is purchasing new plant and machinery in the next few months. Where a business has a year-end that is not 31 December 2015 then the maximum amount of expenditure qualifying for the 100% allowance must be pro-rated according to the number of months falling within the 2 allowances. However, the maximum amount of expenditure qualifying in the part of the accounting period is restricted to the time apportioned maximum of the 2nd period and this is where a business can encounter problems. If a business has a year end of 31 January 2016 then its maximum qualifying expenditure would be £475,000 by applying the pro-rate calculation. If the business has not yet bought any plant and machinery in the year and is invoiced in December 2015 for some new machinery costing £475,000 then it would be able to claim 100% AIA on this and reduce the taxable profits by £475,000. However, if the same machine was invoiced in January 2016 then the AIA claim would be restricted to £16,667 with the remainder of the machine obtaining Capital Allowances of 18% which is £82,500. Simply be delaying the purchase of the machine by as little as 1 day would increase the taxable profits for the year ended 31 January 2016 by £375,833. This is clearly an extreme example and each business should look at each case individually but in the majority of cases it is likely to be more tax efficient to purchase new plant & machinery prior to 31 December 2015 rather than after it. The purchase invoice date is the relevant one to be used. Next month – Goodwill
Local Network Magazine Issue 26 2016 | p31
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49/51 Knight Street, Sawbridgeworth, Hertfordshire, CM21 9AX www.sovereignwindows.uk.com info@sovereignwindows.uk.com p32 | Local Network Magazine Issue 26 2016