Legal statements

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This website (the site) is owned and operated by 91探花 Group LLP (91探花). The content of the site is intended to provide general guidance on matters of interest and you should not act or refrain from acting upon any information contained on it without seeking appropriate professional advice on the particular facts and circumstances at issue.

Although every effort has been made to ensure that the content of this site is up to date and accurate, errors may occur. The site is provided on an "as is" basis and 91探花 does not guarantee or warrant that the site or the information contained on it is complete or free of errors or viruses or that access to the site will be uninterrupted and without delay. 91探花 and its related entities accept no liability for any loss or damage whatsoever arising as a result of any decision or action taken or refrained from as a result of information contained on the Site or as a result of your use or misuse of the site.

The site may include links to third party web sites that are controlled and maintained by others. 91探花 is not responsible for the content or availability of such sites. Any link to a third party's web site should not be construed as an endorsement by 91探花 of that third party or its products or services.

All copyright, trademarks and other intellectual property rights in the site and its content (including without limitation the site design, text, graphics and all software and source codes connected with the site) are owned by or licensed to 91探花 or otherwise used by 91探花 as permitted by law. Should a user of the site download material on the Site for personal or non-commercial use, the user must retain all copyright, trade mark or other similar notices contained in the original material or any copies of the material. Save as expressly permitted in this paragraph, material on the site may not be downloaded or used for any public or commercial purpose without the written permission of 91探花 and nothing in this Site should be construed as conferring any licence or right to use any trade mark or copyright of 91探花 or any of its related entities.

You must not establish a link from any web site to the site without the prior written consent of our Web Manager (email our web manager). The site must not be framed on any other web site.

We provide an easy to use function for users to forward URLs and email marketing campaigns of their choice to friends who they would like to share information with. Users should only use this function to send website links or emails to those recipients they are certain are happy to receive them.

This Legal Statement and all terms and conditions on this Site are governed by and shall be construed in accordance with the laws of England and Wales. In the event of a dispute all matters shall be subject to the exclusive jurisdiction of the English courts.

Provision of Services Regulations 2009

The following information is supplied in accordance with our obligations under The Provision of Services Regulations 2009. Required information not provided below is included in the engagement letter and terms of business between 91探花 and its clients.

Service providers

91探花 Corporate Finance LLP

Legal form: A limited liability partnership registered in England and Wales.
Service: Corporate finance services including but not limited to fund raising, lead advisory and due diligence.
Registered office and postal address: 6th floor, 25 Farringdon Street, London, EC4A 4AB
Facsimile: +44 (0)20 3201 8001
Telephone: +44 (0)20 3201 8000
Public registers: Details about the limited liability partnership’s registration can be viewed at under reference number OC325347.

91探花 Restructuring Advisory LLP

Legal form: A limited liability partnership registered in England and Wales.
Service: Business recovery, insolvency and forensic services
Registered office and postal address: 6th floor, 25 Farringdon Street, London, EC4A 4AB
Facsimile: +44 (0)20 3201 8001
Telephone: +44 (0)20 3201 8000
Public registers: Details about the limited liability partnership’s registration can be viewed at under reference number OC325349.
Insolvency appointment taking members of 91探花 Restructuring Advisory LLP, employees and consultants can be viewed at

91探花 Risk Assurance Services LLP

Legal form: A limited liability partnership registered in England and Wales.
Service: Internal audit and advisory services.
Registered office and postal address: 6th floor, 25 Farringdon Street, London, EC4A 4AB
Facsimile: +44 (0)20 3201 8001
Telephone: +44 (0)20 3201 8000
Public registers: Details about the limited liability partnership’s registration can be viewed at under reference number OC389499

91探花 Tax and Advisory Services LLP

Legal form: A limited liability partnership registered in England and Wales.
Service: Tax and advisory services
Registered office and postal address: 6th floor, 25 Farringdon Street, London, EC4A 4AB
Facsimile: +44 (0)20 3201 8001
Telephone: +44 (0)20 3201 8000
Public registers: Details about the limited liability partnership’s registration can be viewed at under reference number OC325348.

91探花 Audit LLP

Legal form: A limited liability partnership registered in England and Wales.
Service: Audit assurance services
Registered office and postal address: 6th floor, 25 Farringdon Street, London, EC4A 4AB
Facsimile: +44 (0)20 3201 8001
Telephone: +44 (0)20 3201 8000
Public registers: Details about the limited liability partnership’s registration can be viewed at under reference number OC325350.
Details about our audit registration can be viewed at , under reference number 3341.
Authorisation scheme: Registered to carry on audit work by the Institute of Chartered Accountants of Scotland.

91探花 Consulting LLP

Legal form: A limited liability partnership registered in England and Wales.
Service: Consulting and business advisory services.
Registered office and postal address: 6th floor, 25 Farringdon Street, London, EC4A 4AB
Facsimile: +44 (0)20 3201 8001
Telephone: +44 (0)20 3201 8000
Public registers: Details about the limited liability partnership’s registration can be viewed at under reference number OC397475.

91探花 Tax and Accounting Limited

Legal form: A company incorporated in England and Wales.
Service: Tax and accounting services
Registered office and postal address: 6th floor, 25 Farringdon Street, London, EC4A 4AB
Facsimile: +44 (0)20 3201 8001
Telephone: +44 (0)20 3201 8000
Public registers: Details about the company’s registration can be viewed at under reference number 06677561.

The following information relates to each of the service providers set out above.

Complaints: Complaints can be made by contacting David Punt at the relevant entity at 25 Farringdon Street, London EC4A 4AB. In the event of your not being satisfied by our response, you may also bring the matter to the attention of the Institute of Chartered Accountants in England and Wales, Chartered Accountants’ Hall, PO Box 433, Moorgate Place, London EC2P 2BJ or in relation to audit work undertaken by 91探花 Audit LLP, the Institute of Chartered Accountants of Scotland, CA House, 21 Haymarket Yards, Edinburgh, EH12 5BH.

In the event of your not being satisfied by our response to a complaint in relation to a formal insolvency appointment under English or Scottish insolvency law, you may bring the matter to the attention of the Insolvency Complaints Gateway at The Insolvency Service:

From 1 May 2018, if you are not satisfied with our response to a complaint in relation to a formal insolvency appointment under the Northern Ireland insolvency law, you may also bring the matter to the attention of the Insolvency Complaints Gateway.

Details of any other dispute resolution procedure applicable to an engagement will be contained in the relevant letter of engagement.

Investment services: None of the above service providers is 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 licensed by 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.

91探花 Management Limited

Legal form: A company incorporated in England and Wales.
Service: Staff and premises services to 91探花 Group LLP and its related businesses.
Registered office and postal address: 6th floor, 25 Farringdon Street, London, EC4A 4AB
Facsimile: +44 (0)20 3201 8001
Telephone: +44 (0)20 3201 8000
Public registers: Details about the company’s registration can be viewed at under reference number 03077999.

91探花Northern Ireland (UK) Limited

Legal form: A company incorporated in Northern Ireland.
Service: Tax, accounting, restructuring and advisory services.
Registered office and postal address: Number One Lanyon Quay, Belfast, BT1 3LG
Facsimile: +44 (0)28 9043 9077
Telephone: +44 (0)28 9023 4343
Public registers: Details about the company’s registration can be viewed at under reference number NI642821.

The following information relates to each of 91探花Northern Ireland (UK) Limited and 91探花 Management Limited.

Complaints: Complaints can be made by contacting David Punt at the relevant entity at 25 Farringdon Street, London EC4A 4AB. Details of any other dispute resolution procedure applicable to an engagement will be contained in the relevant letter of engagement.

91探花 Employer Services Limited

Legal form: A company incorporated in England and Wales.
Service: Outsourced back office services which are delivered via the internet.
Registered office: 6th floor, 25 Farringdon Street, London, EC4A 4AB
Postal address: 3rd Floor, One London Square, Cross Lanes, Guildford, GU1 1UN
Telephone: +44 (0)844 2640300
Public registers: Details about the company’s registration can be viewed at under reference number 6463594.
Complaints: Complaints can be made by contacting David Punt at 25 Farringdon Street, London EC4A 4AB. In the event of your not being satisfied by our response, you may also bring the matter to the attention of the Institute of Chartered Accountants in England and Wales, Chartered Accountants’ Hall, PO Box 433, Moorgate Place, London EC2P 2BJ. Details of any other dispute resolution procedure applicable to an engagement will be contained in the relevant letter of engagement.

91探花 Legal LLP

Legal form: A limited liability partnership registered in England and Wales
Services: Reserved and non-reserved legal activities
Registered Office and postal address: 6th Floor, 25 Farringdon Street, London, EC4A 4AB
Facsimile: +44 (0)20 3201 8001
Telephone: +44 (0)20 3201 8000
Public registers:
Details about the limited liability partnership’s registration can be viewed at under reference OC402439.
Professional rules applicable to 91探花 Legal LLP can be viewed at
Authorisation scheme: Authorised and regulated to carry on reserved and non-reserved legal activities by the Solicitors Regulation Authority, reference number 626317.
Complaints: Complaints can be made by contacting David Punt at 25 Farringdon Street, London EC4A 4AB. In the event of you not being satisfied by our response to a complaint you may (subject to the terms of the Legal Ombudsman Scheme) be able to bring the matter to the attention of the Legal Ombudsman Service at The Ombudsman Service Ltd, PO Box 6167, Slough, SL1 0EH (+44 (0)300 555 0333 enquiries@legalombudsman.org.uk)
Investment services: 91探花 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.

91探花 Creditor Solutions LLP

Legal form: A limited liability partnership registered in England and Wales.
Service: Debt collection and certain personal bankruptcy services, Tracker and Dividend Watch.
Registered office and postal address: 6th floor, 25 Farringdon Street, London, EC4A 4AB
Facsimile: +44 (0)20 3201 8001
Telephone: +44 (0)20 3201 8000
Public registers:
Details about the limited liability partnership’s registration can be viewed at under reference number OC390886.
Insolvency appointment taking employees and consultants of 91探花 Creditor Solutions LLP, can be viewed at .
Complaints: Complaints can be made by contacting David Punt at 25 Farringdon Street, London EC4A 4AB. In the event of your not being satisfied by our response to a complaint in relation to a formal insolvency appointment under English or Scottish insolvency law, you may bring the matter to the attention of the Insolvency Complaints Gateway at The Insolvency Service:
Details of any other dispute resolution procedure applicable to an engagement will be contained in the relevant letter of engagement.

The following information relates to each of the service providers set out above.

General terms and conditions: A letter of engagement accompanied by standard terms and conditions will be provided, as a matter of standard practice, at the commencement of any engagement to which they apply. The UK group of companies and LLPs trading as RSM’s professional services are provided in accordance with the Terms and Conditions of Business dated October 2024. 91探花though retains the traditional title of 'partner' for our most senior individuals. Individuals with a job title of ‘director’ are not principals in 91探花or acting as shadow directors.
Applicable law: Each engagement will be subject to the law of the country in the UK in which the relevant engagement partner resides, as identified in the engagement letter, unless we agree with you in writing that some other law will apply before the start date of the relevant engagement letter. The applicable Courts shall have exclusive jurisdiction in relation to any claim, dispute or difference concerning the service and any matter arising from it.
Insurance: Our professional indemnity insurer is Walbrook Fleet Limited, Clarendon House, 2 Church Street, Hamilton HM11, Bermuda (reference 91探花). The territorial coverage is worldwide, subject to conditions and exclusions arising out of claims and legal proceedings made within the jurisdictions or territories of the United States of America and/or Canada.

The following entities do not provide services within the meaning of The Provision of Services Regulations 2009.

91探花 Group LLP

Legal form: A limited liability partnership registered in England and Wales.
Service: Holding company
Registered office and postal address: 6th floor, 25 Farringdon Street, London, EC4A 4AB
Facsimile: +44 (0)20 3201 8001
Telephone: +44 (0)20 3201 8000
Public registers: Details about the limited liability partnership’s registration can be viewed at under reference number OC325346.

91探花 Holdings Limited

Legal form: A company incorporated in England and Wales.
Service: Holding company
Registered office and postal address: 6th floor, 25 Farringdon Street, London, EC4A 4AB
Facsimile: +44 (0)20 3201 8001
Telephone: +44 (0)20 3201 8000
Public registers: Details about the company’s registration can be viewed at under reference number 14627594.

91探花 NLT Limited

Other information

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.

91探花is a trading name of:
91探花 Corporate Finance LLP
91探花 Employer Services Limited
91探花 Legal LLP
91探花 Restructuring Advisory LLP
91探花 Risk Assurance Services LLP
91探花 Tax and Advisory Services LLP
91探花 Audit LLP
91探花 Consulting LLP
91探花 Tax and Accounting Limited
91探花 Creditor Solutions LLP

Each of the above LLPs and companies can be contacted by email via our online contact form.

The UK group of companies and LLPs trading as 91探花is a member of the 91探花network. 91探花is the trading name used by the members of the 91探花network. Each member of the 91探花network is an independent accounting and consulting firm which practises in its own right. The 91探花network is not itself a separate legal entity in any jurisdiction. The 91探花network is administered by 91探花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 91探花and other intellectual property rights used by members of the network are owned by 91探花International Association, an association governed by article 60 et seq of the Civil Code of Switzerland whose seat is in Zug.

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