Our pricing policy, in general is in accordance with the recommendation from the Institute of
Chartered Accountants in England and Wales.

We charge for our services on a time basis, allocating different hourly rates for different levels of qualified personnel
involved. Unless otherwise agreed, it is our policy to bill clients on a monthly basis to ensure that they are kept well
advised on the amount of time spent on their affairs and the charges incurred. Our fees will be due on presentation.

We may also request from you a payment on account of fees and disbursements, which is held on deposit in your
name and will be applied to our invoices when rendered.

In addition to charging for our time spent on your affairs, we will also invoice you for any disbursements which will
include the cost of facsimile transmission, photocopying of any documents and any charges to third parties such
as taxis or other travelling expenses incurred in acting on your behalf.

From time to time, we may receive commission from a third party in respect of any services that you may engage
directly or indirectly with or without our assistant. We are obliged to inform you of any commission received
within three months of receiving such commission. However, we reserve the right not to have to inform you if the
renewal commission or the difference of commission is £100 or less.