Member News

In his Budget statement the Chancellor has confirmed that the reduction in VAT for tourism, leisure and hospitality businesses from 20% to 5% has been extended by six months until 30 September. It will then rise to 12.5% for the following six months before returning to the standard rate of 20% in April 2022.

The VAT reduction is for many aspects of accommodation, food, drink (excluding alcohol) and tourist attractions. The reduction was originally due to end on 12 January 2021 before being extended to 31 March 2021 in the Chancellor’s Winter Economic Statement, when he said the reduced rate would help 150,000 businesses survive the winter months.

Ahead of the Budget, Boris Johnson referred to it as a “Budget for recovery.” There’s no doubt that businesses within the tourism, leisure and hospitality sector have been significantly impacted by the COVID-19 pandemic. Survival is their first priority and they certainly need help to recover from the effects of the past 12 months.

The VAT reduction first came into force on 15 July 2020, and just 16 weeks later, on 3 November, many businesses in the industry were again forced to temporarily close their doors. Many have not traded since and will not do so ahead of 31 March 2021, when the VAT rate was due to increase back to 20%. Therefore, of the 37 weeks that the reduction was due to be in place, some businesses were only able trade for 43% of the time, restricting their ability to benefit from the reduced rate.

With this in mind, the extension is a welcome boost to the affected businesses hoping for a positive 2021 summer season and beyond. However, it’s disappointing that the VAT rate will increase to 12.5% from 1 October 2021 before returning to 20% in April 2022. Many of our neighbouring countries have permanently lower VAT rates than the UK, with France, Italy and Spain all having a 10% VAT rate applicable to accommodation. This makes it potentially cheaper for consumers to head abroad rather than opt for a British staycation which would help the UK economy recover.

Further measures were announced in the Budget which will affect the tourism, leisure and hospitality sector. These include:

• Further grants of up to £18,000 for businesses within the sector
• A freezing of the duty payable on alcohol sales
• Relaxation of corporation tax loss rules
• Enhanced capital allowances
• An extension to the 100% business rates holiday through to June 2021, with reduced relief available for the rest of 2021

The recovery of the tourism, leisure and hospitality sector will rely heavily on the support of the government packages and the confidence of the public, which will hopefully increase following the vaccine rollout.

If you have any concerns or queries, please get in touch with our Tourism, Leisure and Hospitality team. You can find contact details on the Our People section of our website. Alternatively, call 0330 024 0888 or email enquiry@larking-gowen.co.uk

Martin Sanders

In this week’s Tourism Business Chat, Chris Scargill speaks to Philip Turner, founder and managing director of Chestnut; a collection of pubs, inns and restaurants throughout East Anglia.

In their conversation, Philip speaks frankly about the impact that restrictions have had on his own business, as well as the leisure and hospitality sector. He speaks candidly about the Government’s handling of the pandemic, and the anger and frustration this has caused amongst business leaders in the sector. He also reflects on a purchase he made just before lockdown. News of COVID-19 was rumbling in the background at that point, and he explores his feelings around the timing. He reveals what he’s learnt from this experience ̶ if you don’t learn, you don’t get better!

Although he started his career in the City, Philip’s passion for the hospitality sector led him onto the acquisition trail and his words of wisdom for those looking to get into the trade, are invaluable. He hopes that an upside of this pandemic will be an opportunity for both employers and customers to look at the hospitality sector through different eyes, both in terms of careers and turning away from the transient nature of job roles.

Philip reflects on the changes his HR department made at the start of lockdown, focusing on the wellbeing of his teams, and creating a motivational space for people to communicate, and come together, including charitable work they did in their communities. He expresses his fears that many on furlough may never be able to return to full-time work, and that the prospect of the ‘long-term sick note’ is very real as a result of the impact of restrictions on those working in the sector. Cultivating and nurturing your teams is key to the success of your business.

Philip freely admits that he can’t change a keg, but he can balance the spread sheet! As a self-confessed ‘glass half full’ man, Philip has high hopes for the sector moving out of COVID-19. His insights are key for anyone working in the sector, at any level, and business leaders who’ve been impacted by closures or restrictions during the last year.

You can visit Chesnut here.

You can subscribe to Tourism Business Chat on Apple Podcasts, Spotify, or wherever else you get your podcasts. Make sure you subscribe, so you don’t miss out on our upcoming episodes; next week Chris speaks to Richard Hughes from The Assembly House in Norwich.

Listen here!

This Budget Summary from MHA Larking Gowen covers the key tax changes announced in the Chancellor’s speech, including measures to mitigate the impact of coronavirus, and explains how these changes affect businesses and individuals.

This summary covers the key tax changes announced in the Chancellor’s speech and includes tables of the main rates and allowances. At the back of the summary you will find a calendar of the tax year with important deadline dates shown. We recommend that you review your financial plans regularly as some aspects of the Budget will not be implemented until later dates.

The Chancellor had a difficult task in this Budget: to indicate how he might balance the Government’s books in the future, while still having to pay out huge sums to support the economy. He said that he would continue to provide ‘whatever it takes’ to protect businesses and jobs during the present crisis, while being honest about the need to ‘fix the public finances’ and setting out his plans to build the future economy…..to continue reading this article, and view the full analysis and tax year details, click here. 

SITRANS TH320/420 is designed to support all common resistance thermometers and thermocouples. It also evaluates resistance and millivolt signals. Setup is quick and easy with the SIMATIC PDM or the Handheld Communicator.

Both temperature transmitters SITRANS TH320 and TH420 combine perfect measurement and intelligence for every temperature and condition.

The true reliability of the SITRANS TH420 is exemplified by the dual sensor input with 4-wire sensor connection and hot backup function. In case of a sensor failure, the transmitter seamlessly switches to the second sensor, so that the data is recorded continuously and without any loss.

The sensor trim realized following the Callendar-Van-Dusen-Method as well as the additional function of the sensor drift detection (SITARNS TH420 only) allows a high accuracy, accelerated calibration time and optimized calibration planning.

The SIL2/3 certificates in combination with a broad range of ex and marine approvals are the perfect solution for your safety-critical applications, also under harsh conditions up to -50°C.

User-friendly details give SITRANS TH320/420 its uniqueness: Without opening the 4-20mA loop, the output current can be read out directly with a multimeter. A red/green LED shows the technician the status at a glance.

Benefits

• High availability during measurement
• High reliability and long-term stability
• Avoidance of production stop because of measurement failures
• Best cost-benefit ratio for facility management
• Cost reduction through anticipatory maintenance
• High sensor accuracy
• Extended temperature range up to -50°C + SIL2/3 approvals

Enquire on our website https://www.pisales.co.uk/store/index.php?route=product/product&product_id=1179 

We’re excited to announce two new members of staff have recently joined the growing PI Sales team. Craig Hamman – Project & Site Service Manager 

I have spent 10 years working as an Electrical & Instrumentation Field Services Engineer in North Africa in the Oil and Gas industry. Primarily responsible for providing power generation and product transmission technical support to oil/gas pipeline maintenance personnel.

Prior to this I spent some time in the food and beverage industry installing and commissioning bottle inspection equipment and then later in the Steel Industry in an E&I maintenance role.

Outside of work, I enjoy spending time with family and socializing with friends, running and playing golf.

I am a believer in the principle that you get out of life what you put in. Hard work, adaptability, integrity and a commitment to constant self-improvement are the ideals that I strive to implement in my own life.

Toni Kirkpatrick – Internal Sales Administrator 

I have spent 28 years working for an Industrial Process Control Systems Integrator, Industrial Electrical Services (IES) Ltd. During this time I spent 8 years as a Sales & Engineering Administrator, 12 years as a Purchasing Manager and 8 years as the Accounts Assistant/Receptionist.

Outside of work I am married mum of a 12 year old daughter. I enjoy keeping fit including; gym, bootcamps, running (completed 4 half marathons), muddy races and assault courses.

We are delighted to be joined by Emmet O’Sullivan, Account Manager, Burkerts to talk to us about working with Process Instrument Sales on the new Treatt development at the Suffolk Business Park.

The development represents the most significant investment for Treatt in the 130-year history of the firm, which manufactures and supplies ingredients to the flavour, fragrance and consumer goods markets.

Bürkert Fluid Control Systems is the leading manufacturer of control and measuring systems for fluids and gases. Its products have a wide variety of applications and are used in a number of industries such as Water Treatment, Hygienic Processing, Gas Handling and Microfluidics.

So Emmet, what has been Burkert’s role in the Treatt Development?

As the market-leading manufacturer of valves, sensors and controllers we have been working in partnership with Process Instrument Sales for the RC Treatt new factory project. The scope of the project is to supply valves including on-off modulating ball, manual ball check, globe and needle valves. As you can imagine we have been involved in detailed technical discussions throughout the process to ensure the highest standards in what we deliver

What has worked well?

The trust built up between Burkert, PI Sales and RC Treatt is of great value to us. The scale of the projects means that we have to work closely together as a team to ensure a seamless transition from drawings to reality. Our role is to ensure extreme precision when it comes to optimizing processes, which ensures they are implemented with maximum efficiency and at minimum effort.

How important are developments like this for UK engineering?

In these unprecedented times, projects of this scale are of immense value, not just for the parties involved, but to give others confidence that things can indeed get done, and done well, despite the pandemic. Hopefully, it will, in some small way, generate more positive thinking and decision making by management within the industry.

How long have you worked with Process Instrument Sales?

I have worked with them since 2012 but their relationship with Burkert goes back longer. We worked on a successful project last year supplying 1061 switchboxes to fit onto their existing rotary actuated valves. This project was successful because, with the pilot valve intrinsic with the switchbox, instead of externally mounted, less cabling would be required thus providing a saving in time and cost. Other projects have included globe control valves for water and steam at ForFarmers and rotary valves and switchboxes for a global manufacturer of paints and coatings.

What have been the benefits of working with Process Instrument Sales?

Process Instrument Sales, particularly Jon Tayler, has a long established reputation in the area and has built up close relationships with a great many end-users in the East of England and beyond. PI Sales are seen as a reliable and trusted one-stop shop for customers and we are pleased to be a part of that team.

What are the positives you are seeing in your industry right now?

The hygienic food and beverage industry is following in the footsteps of the pharmaceutical industry in using automation to greatly improve their process optimization. As the lockdown from COVID-19 starts to ease, many plant managers are looking to automation and feedback as ways to keep their plants operating whilst being able to monitor them remotely. This can be seen in the product mix specified by RC Treatt where even many of the manual valves are fitted with position feedback units as well as all the automatic valves.

Decades of energy experience has come together in a “gamechanging” new business to decarbonise the UK’s heat supply by deep geothermal energy

CeraPhi Energy’s mission is to unlock heat from deep underground to deliver sustainable, continuous and totally green 24/7 baseload energy is the missing renewable source needed to reach net zero targets, it says.

It will use its patented technology, innovation and techniques to fill the gap between wind, solar and other renewable energy production to complete the sustainable energy jigsaw.

The first fully integrated geothermal delivery company is targeting the UK, Europe and the US from its Great Yarmouth headquarters.

And CeraPhi is keen to speak to oil and gas businesses looking to shift their knowledge and experience into “the green space” as the industry moves through transition.

CEO Karl Farrow, with 30 years of energy industry experience, said the “highly skilled, talented and focused” CeraPhi Energy team is solving “a huge challenge” to deliver an energy source that is “non-interruptible and virtually infinite once it is tapped.

“Geothermal is cost-effective, secure and independent, off-grid and on-grid. It is never dependent on weather or influenced by external energy prices so has a key role in the energy transition to achieve zero carbon baseload energy for energy, heat and cooling and other essential purposes,” he said.

“Six billion years of renewable energy right under our feet. By solving geothermal, Ceraphi is solving energy.”

“Our technology, innovation and best practices are solving the challenge of unlocking energy beneath our feet and can be deployed anywhere.”

CeraPhi Energy’s focus is on heat transfer and the geothermal ‘cascade’.  Its proprietary CeraPhiWell™ draws heat from the ground to create efficient off-grid energy solutions like heating and cooling for cities and districts, replacing coal and gas-fired electrical production.”

The cascade can also source hydrogen production, power distribution, desalination, battery charging, EV charging networks, food drying and green house agriculture.

CeraPhi Energy’s pipeline of projects is developing in the UK and abroad in Q1 as investment is secured. About 30percent of its projects will be in the UK and others in mainland Europe, the Caribbean, the US and Morocco.

Farrow said: “We are targeting the European market. We believe that the US where there are so many onshore wells is going to be one of our bigger markets.

“We will be announcing individual projects in mainland Europe and in the Caribbean in the next few weeks.”

The CeraPhi Energy team has already doubled to 10 in its first four months. Based at its Great Yarmouth, Norfolk headquarters, it forecasts a base team of 30, as well as project and delivery teams this year, with a staff of 200 people by the end of year two.

Central to its solutions is its patented and trademarked CeraPhiWell™, a closed loop vertical long-life cost-effective technology to extend well life and optimise geothermal production.

One of its USPs is reusing and repurposing end-of-life wells. CeraPhi Energy will use its technology to draw heat up from old wells, which will then be plugged, abandoned and decommissioned as part of the process.

CeraPhi Energy’s operational technology is coordinated by the company’s proprietary process management technology CeraPhiPro, which de-risks and offers proven delivery of the geothermal development process.

The CeraPhi Energy management team combines more than 130 years’ experience in oil and gas engineering, subsurface modelling and topside expertise, in-house risk mitigation and management, and both open and close system capabilities.

Farrow said: “Our operational excellence encompasses in-house risk mitigation engineering and management, specialist subsurface and topside modelling, innovative novel approach patented system, proprietary innovation and technology.

Other founders are Gary Williams, with 40 years’ energy experience, who is driving business operations and strategy as Chief Operating Officer; Iain Pittman, also with 30 years’ experience in subsurface project management and well engineering; Per Gwalter, who has spent three decades in the geothermal space in drilling project management and engineering; and Martin Hindicky, who has ten years in business economics and project development.

The CeraPhi Energy advisory board includes: Retired BP president Chris Sladen OBE/ MBE, who brings 40 years’ experience to the team; Celia Anderson, who has worked in energy for two decades, and leads the Offshore Wind Industry Council Investment in Talent Group for RenewableUK, coordinates offshore wind industry-funded STEM (Science, Technology, Engineering and Maths) Coordination Hub, founded Skills for Energy in the east of England and previously worked for the Department of Trade and Industry (DTI); energy expert Neil Geary, who has 40 years’ experience in corporate affairs for BP and across the industry; and geothermal expert Roy Baria, pioneer of Cornwall’s Eden Project.

Leading the business’ HSEQ is Nigel Cheshire, who has 30 years’ global corporate HSE leadership.

Feature taken from Insight Energy 

• Funding available to support projects working to alleviate homelessness in Norfolk;
• Registered charities, social enterprises, and community based not for profit ventures could benefit from grants of up to £10k;
• The funding has been announced by Hopestead, the charity with a mission to end homelessness in the East of England.

Projects working to alleviate homelessness in Norfolk could now benefit from a grant of up to £10k, thanks to a new fund that has launched this week.

Hopestead, the charity with the mission of ending homelessness in the East of England, has announced the first round of grant funding that will support projects in the region which are aligned with its aims.

Applications are invited specifically from registered charities, social enterprises, and community based not for profit ventures.

Hopestead is looking to support organisations who can provide access to a safe place to live, tackle the causes and impacts of homelessness – as well as homelessness itself – or empower people who have experienced or are at risk of homelessness to take control and get past the challenges in their way.

They are also keen to invest in projects which enhance communities, and give people connections to build relationships, solve problems and try new things to create a sense of belonging that makes a house a forever home.

The new funding underlines Hopestead’s commitment to working in partnership as CEO, Marie-Claire Delbrouque explained:

“We want to end homelessness in the East of England – but know we can’t do it alone. It is only by working in partnership with other organisations that share our commitment that we can meet our ambitious goal together.

“Which is why we’re so pleased to launch our grant funding and offer practical and significant support to projects that share our vision.

“We know that there are so many incredible charities, social enterprises, and not for profit organisations that are doing amazing work to support people who are at risk of or experiencing homelessness in Norfolk. Our funding allows us to invest in their work, and together, make a difference. Because we believe that everyone deserves place to call home.”

Any eligible organisation wishing to apply can do so by completing the questionnaire and initial funding application on the website:  https://www.hopestead.org/apply-for-funding/  Successful applications will be invited to submit a fuller application.

We are pleased to announce that we have recently started working with Co-Living Group on their new website, covering online lead generation and search engine optimisation (SEO). Having redone their older, less responsive website, Co-Living Group have needed to get their much-improved new website up to scratch and thus, the SEO is a big part of this.

Co-Living Group work to purchase and repurpose disused and underutilised premises, to convert them into co-living spaces, communal living spaces in urban city centres for young professionals to live in and enjoy.

We have been working to ensure the new website not only looks and feels better than the last, but that it can consistently perform well online and specifically on Google and other search engines like Yahoo, Bing and Baidu. The importance of getting their site indexed properly on global search engines is key, at a time where more people than ever are working from and spending more time at home. It is more important than ever to be discoverable by Google and other well-known search engines.

Work We Are Doing for Co-Living Group

SEO is very much a moving picture, and therefore, there is no amount of work which makes a project ‘complete.’ Thus, we are working on a number of key elements, all of which are integral to the Co-Living Group website’s ranking on search engines:

Website Crawling – First and foremost, ensuring the new website can be seen, read and understood by Google, Bing, Baidu, Yahoo and others is key to any SEO campaign because after all, if the site can’t even be read and ranked by search engines, any subsequent work will be fruitless. We are therefore working on all Google ranking factors including the website’s meta data, on page content and titles, website architecture and the website’s source code, upon which the entire platform is built.

Site Content – Another key element of the works is the focus on the content and content planning of the Co-Living website and brand. There ultimately needs to be content for users to be able to read and understand for any website to rank. There should also be a focus on specific search terms and areas, achieved through targeted and well-written content.

Links & PR – All websites and brand need online PR and when it comes to SEO, there needs to be the correctly formatted and constructed backlinks to the website in question too. Co-Living Group’s website is no different and we are working to generate as much natural and strong PR for the brand and website as possible.

Two-year event sees more prehistoric creatures stomping in on the heels of the T.rex Summer trail

With dates for the 2021 GoGoDiscover T.rex trail set to be announced very soon, Break has revealed that this year’s event will form the first half of a two year trail of prehistoric proportions, with even more T.rex and another gigantic species to discover next year!

The 20 T.rex forming a Jurassic jaunt around Norwich in Summer 2021 won’t fade into extinction, and will return in Summer 2022 for 10 weeks, with more new T.rex friends and a mighty herd of Steppe Mammoth – and this time it will go county wide!

Bringing colour, fun and beautiful art across Norwich and Norfolk, GoGoDiscover is delivered by East Anglia based charity Break in partnership with Wild in Art and the 2022 trail will celebrate the Deep History Coast. The new Steppe Mammoth sculptures tie into Norfolk being home to the discovery of the largest and oldest mammoth ever found in Britain.

The T.rex and Steppe Mammoth sculptures will be decorated by local and national artists and sponsored by businesses from across the region.

Following the 2021 and 2022 GoGoDiscover family-friendly trails, a charity auction of most of the sculptures will be held in October 2022 to raise vital funds for Break; transforming futures and changing lives of vulnerable children and young people across the region.

Break will be announcing some of the partners and sponsors who have already stomped on board for 2022 very soon, but is now calling out for other businesses to get involved by sponsoring a T.rex or Steppe Mammoth. Peter Marron, GoGoDiscover project manager, comments: “We are so excited to once again be working with Wild in Art to bring a two year art trail to Norwich and Norfolk, which will bring tourism and economic benefits to the region, put smiles on people’s faces, encourage adventure and exploration of our beautiful county and raise awareness and vital funds for Break. Money raised from the trail will support young people right here in East Anglia. We’ll also be launching a Learning & Community Programme to get even more people involved and getting creative!

“The 2021 T.rex all have sponsors already and look amazing – we can’t wait to start sharing more news and sneak peeks of them very soon! But now is the time for businesses to sign-up for 2022 and be part of this truly unique and exciting event, while supporting Break.”

Charlie Langhorne, Managing Director and Co-founder of Wild in Art said: “We are proud to continue our partnership with Break and unveil our latest project, which will be brought to life across Norwich and Norfolk, giving new audiences the chance to enjoy public art in a fun and engaging manner. We passionately champion the importance of art for everybody and the social, cultural and educational benefits which it provides. We hope that through GoGoDiscover we can introduce new businesses to the arts, inject additional funds into the creative sector, and encourage people to explore the cultural offer in Norfolk.”

Businesses and community groups interested in getting involved in GoGoDiscover should visit break-charity.org/gogodiscover or email peter.marron@break-charity.org

GoGoDiscover follows the success of GoGoHares in 2018, GoGoDragons and GoGoGorillas. Previous GoGo sculpture trails have raised over £1million for Break.

For more information about Break visit break-charity.org

If there’s one thing the events of the last year have shown, it’s that businesses need the services of a quality accountant like never before.

Here at TaxAssist Accountants, this last year has been the busiest for a number of years. It’s clear that the demands and needs of clients are increasing and changing, and Covid-19 has accelerated these changes.

It can be a tough, lonely place being a business owner, or an individual managing your own tax affairs, and we have seen a real need amongst clients to reach out for help and support.

Change is all around us, and a key take away from my almost 30 years of being an accountant, is that the main driver of opportunity is change. Change always creates uncertainty from a client/prospective client’s perspective, which in turn drives a need for help and support – and that’s what we are going to see – not just through the coronavirus pandemic but on an ongoing basis.

Historically the accounting profession has always been focused on looking at the past, helping businesses and individuals deal with their filing and compliance needs. While this type of work has always been a big part of the TaxAssist business model, business owners now need extra support from their accountant to help them to understand how their business is performing and to look ahead. They need to protect their business, plan for growth, consider accessing finance, make key decisions and to plan for their own and their family’s future. A good accountant should be able to provide support in all of these areas.

And in these exceptional times, businesses and individuals need more help than ever. They are faced with an ever more confusing range of funding options, new schemes, grants and tax changes being announced by the Government. It is vital that they do not miss opportunities to access these funds and benefit from the support available. We are likely to see more Government intervention before we hopefully put Covid behind us, so it’s important for clients to stay close to their accountant so that they’re aware of what’s out there. The accountant’s role is to help translate all of the schemes, initiatives and general confusion into ideas for their clients and to spot opportunities – many of which are completely unfamiliar to small businesses.

TaxAssist practices are local, operate through highly visible premises and importantly, are relationship based. Our accountants are ideally placed to support clients, to get to know them and their business, work with them, to understand them and help them through these difficult times. We have a very broad offering in terms of what we can do – a real one-stop-shop.

We are all trying to adjust to a very different world around us and the true cost of the pandemic has been horrific, with so many lives lost and large parts of the economy struggling. But what history has shown us is how resilient we are as a society and how our small business community and entrepreneurial drive can help us cope with and recover from adversity. We have our part to play, so even in these unprecedented times, I truly believe that there has never been a better time to be running a TaxAssist accounting practice.

If you’re thinking about running your own practice for small business and you’re interested in the TaxAssist model, visit the website www.taxassistfranchise.co.uk and contact us on 0800 0188297. We still have many prime territories available.

TaxAssist Accountants has been working hard to support small businesses across the UK during this busy tax season.

James Mattam, Group Business Development Director, said: “It’s certainly been a busy tax season for our accountants who have been well organised to meet the tax deadline for their clients. Our inbound sales team have been dealing with a higher volume of new clients calling in and we recruited a new team member late last year to cope with this expected demand.

Figures reveal that TaxAssist Accountants had its busiest January on record for new business enquiries, with the inbound sales lead team working hard to deliver 1,711 leads to its franchisees.

This is an average of 85 per working day, surpassing previous years’ averages by 72 per working day in 2020 and 80 per working day in 2019. More than 500 business leads alone, were delivered in the first week of January.

“February saw the tax season extend somewhat due to HMRC’s announcement that no late filing penalties would be applied this month so we’ve seen new business enquiry numbers surpassing previous years’ weekly totals. We delivered 287 potential new clients in the first week of February, and 260 in the second week, and we are on course to deliver another record-breaking month to support the growth of the network.

“We pride ourselves on the power of the TaxAssist brand and its ability to attract new clients for our network of over 375 franchised practices. The brand strength has grown further in the last 12 months due to the service levels our franchisees have given to their clients during the pandemic. Client feedback on our service and levels of communication is consistently positive, and we currently have a Trust Pilot rating of ‘excellent’. Our recent national client survey also revealed that 96% of clients would recommend our services to a friend.

“With a roadmap now laid out for a return to normality from the Government, we look forward to the TaxAssist Accountants network continuing to make a real difference to businesses right across the UK.”

With more than 375 TaxAssist Accountants offices nationwide, the network provides accountancy services, tax returns, payroll, bookkeeping, tax savings and tax advice to 77,000 customers including sole traders, partnerships, limited companies and personal tax payers.