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National Minimum Wage

Dated: Tuesday, Apr 11th, 2017

The current Minimum National Wage rates payable from 1st April 2017 are as follows:

£7.50 an hour for workers aged 25 and over (National Living Wage)
£7.05 an hour for workers aged 21 to 24
£5.60 for workers aged 18 to 20
£4.05 for workers under 18
£3.50 for apprentices aged 16 to 18 and those aged 19 or over in their first year of apprenticeship.

Next increase due 1st April 2018.


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Workplace Pensions

Dated: Wednesday, Apr 29th, 2015

Legislation is now in place which puts an obligation on all employers to set up and administer a qualifying workplace pension scheme.

There are strict time limits within which each employer must act and fines will be levied for non compliance.

More information on workplace pensions can be found at:

http://www.thepensionsregulator.gov.uk/automatic-enrolment.aspx



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Provision of Services regulations 2009 disclosures

Dated: Tuesday, May 29th, 2012

Name of firm Barlow, Mendham & Co

Legal form Partnership

Address Glandover House
67 Bute Street
Aberdare
CF44 7LD

Telephone number 01685 872126 / 875625

Fax number 01685 871923

Emal address barlowmendham1@gmail.com

VAT Number 282666920


Audit Registration

Barlow, Mendham & co is registered to carry out audit work in the UK by the Institute of Chartered Accountants in England and Wales.

Details about our audit registration can be viewed at www.auditregister.org.uk , under reference number C006763972.

The professional rules applicable to Audit work can be found at
www.icaew.com/auditnews

There are also the International Standards on Auditing (UK and Ireland) at

www.frc.org.uk/apb/publications/isa.cfm


Professional Indemnity Insurance

In accordance with the Provision of Services Regulations 2009, our Professional Indemnity Insurer is Royal and Sun Alliance of 15th Floor, Brumel House, 2 Fitzalan Road, Cardiff, CF24 0EB. 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.


Complaints and dispute resolution

We aim to provide our clients with a fully satisfactory service and your engagement partner will seek to ensure that this is so. If, however, you are unable to deal with any difficulty through him and his team please contact one of the other partners to discuss your concern. We undertake to look into any complaint carefully and promptly and to do all we can to explain the position to you. If we do not answer your complaint to your satisfaction, you may of course take up the matter with the Institute of Chartered Accountants in England and Wales or the Association of Chartered Certified Accountants, by whom we are regulated.

Potential conflicts of interest

If a conflict of interest should arise, either between two or more of our clients or in the provision of multiple services to a single client, we will take such steps as are necessary to deal with the conflict. In resolving the conflict, we would be guided by the Code of Ethics of the Institute of Chartered Accountants in England and Wales which can be viewed at www.icaew.com/regulations/ethics , Code of Ethics section 220.

Codes of Conduct

ICAEW members are governed by the Institute's Code of Ethics which can be found at www.icaew.com/regulations

ACCA members are governed by ACCA rules and standards, information on which can be found at www.accaglobal.com/en/member/professional-standards/acca-rulebook.html


For Audit work the APB Ethical Standards can be found at
www.frc.org.uk/apb/publications/ethical.cfm


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