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Barlow Andrews is a member of the Institute of Chartered Accountants in England & Wales. Barlow Andrews is a trading name of Barlow Andrews LLP, a limited liability partnership registered in England and Wales (Number: OC349794). A list of members is available at the registered office. We are registered to carry out audit work in the United Kingdom regulated for a range of business investment activities by the Institute of Chartered Accountants in England and Wales. Our audit registration is COO2429275 and can be viewed at www.auditregister.org.uk We have professional indemnity insurance through Allianz Insurance Plc, registered office 57 Ladymead, Guildford, GU1 1DB. The territorial coverage is worldwide excluding professional business carried out from an office in the United States of America or Canada and excludes any action for a claim brought in any court in the United States of America or Canada.