CINXE.COM
Just a moment...
<!DOCTYPE html><html lang="en-US"><head><title>Just a moment...</title><meta http-equiv="Content-Type" content="text/html; charset=UTF-8"><meta http-equiv="X-UA-Compatible" content="IE=Edge"><meta name="robots" content="noindex,nofollow"><meta name="viewport" content="width=device-width,initial-scale=1"><style>*{box-sizing:border-box;margin:0;padding:0}html{line-height:1.15;-webkit-text-size-adjust:100%;color:#313131;font-family:system-ui,-apple-system,BlinkMacSystemFont,Segoe UI,Roboto,Helvetica Neue,Arial,Noto Sans,sans-serif,Apple Color Emoji,Segoe UI Emoji,Segoe UI Symbol,Noto Color Emoji}body{display:flex;flex-direction:column;height:100vh;min-height:100vh}.main-content{margin:8rem auto;max-width:60rem;padding-left:1.5rem}@media (width <= 720px){.main-content{margin-top:4rem}}.h2{font-size:1.5rem;font-weight:500;line-height:2.25rem}@media (width <= 720px){.h2{font-size:1.25rem;line-height:1.5rem}}#challenge-error-text{background-image:url(data:image/svg+xml;base64,PHN2ZyB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciIHdpZHRoPSIzMiIgaGVpZ2h0PSIzMiIgZmlsbD0ibm9uZSI+PHBhdGggZmlsbD0iI0IyMEYwMyIgZD0iTTE2IDNhMTMgMTMgMCAxIDAgMTMgMTNBMTMuMDE1IDEzLjAxNSAwIDAgMCAxNiAzbTAgMjRhMTEgMTEgMCAxIDEgMTEtMTEgMTEuMDEgMTEuMDEgMCAwIDEtMTEgMTEiLz48cGF0aCBmaWxsPSIjQjIwRjAzIiBkPSJNMTcuMDM4IDE4LjYxNUgxNC44N0wxNC41NjMgOS41aDIuNzgzem0tMS4wODQgMS40MjdxLjY2IDAgMS4wNTcuMzg4LjQwNy4zODkuNDA3Ljk5NCAwIC41OTYtLjQwNy45ODQtLjM5Ny4zOS0xLjA1Ny4zODktLjY1IDAtMS4wNTYtLjM4OS0uMzk4LS4zODktLjM5OC0uOTg0IDAtLjU5Ny4zOTgtLjk4NS40MDYtLjM5NyAxLjA1Ni0uMzk3Ii8+PC9zdmc+);background-repeat:no-repeat;background-size:contain;padding-left:34px}@media (prefers-color-scheme:dark){body{background-color:#222;color:#d9d9d9}}</style><meta http-equiv="refresh" content="390"></head><body class="no-js"><div class="main-wrapper" role="main"><div class="main-content"><noscript><div class="h2"><span id="challenge-error-text">Enable JavaScript and cookies to continue</span></div></noscript></div></div><script>(function(){window._cf_chl_opt={cvId: '3',cZone: "www.grantthornton.co.uk",cType: 'managed',cRay: '91584346bbb844bd',cH: 'KtvkfKzNTppOWYS7VQel9VJ1rOZ72dTO4eygqLyUkQ0-1740156913-1.2.1.1-DdPwKAUIWF6OP0oGh4KsxnlG4HkMBfTm98a.K3nTOx8CKQSwZfsbHYTn1jIgYcRP',cUPMDTk: "\/services\/financial-services-advisory\/?__cf_chl_tk=4Ljd5rV7BkvUlPNT7nePlztgA_BlvjX2PX4SqiIjdC8-1740156913-1.0.1.1-VyHo1s7.Q1kdled6LsXsv8Fm.y7hwqz8Tzox9J8_vbo",cFPWv: 'b',cITimeS: '1740156913',cTTimeMs: '1000',cMTimeMs: '390000',cTplC: 0,cTplV: 5,cTplB: 'cf',cK: "",fa: "\/services\/financial-services-advisory\/?__cf_chl_f_tk=4Ljd5rV7BkvUlPNT7nePlztgA_BlvjX2PX4SqiIjdC8-1740156913-1.0.1.1-VyHo1s7.Q1kdled6LsXsv8Fm.y7hwqz8Tzox9J8_vbo",md: "Sz1stvlW3iZOXdwu7rSqXigyBpx59bPx4tURv8r_fro-1740156913-1.2.1.1-FPYZXue7_Xpk5BbgK0Rf7Og7MCiuUi5d0GQ027LATdJuHjOYIXikr1JvdZUKX5HaSk15eKFGTjvzNUNTq6E9aUwatFFTI8jLw2vLLLaQYBW9MdPm0ZUrNKb32yjBb2TQzpMaV_nj24hiOi9HFFH7MpiflNAGhWykzLTgRMALRl9XACBugBISsV.JYLPcjZHSSWA3hXC6d5FdKpN3adVPWuDazIwRz55kRjgFckpOVTaFFSbk7JnZEQaZLmDerChYLvQRo23CA6OpPOHMEn1OunLZ_nIAcbRNKGPUScOQRLE17VL4P0D348KQS.XW8_fAmvZRteZz_PZ.RCjE5PrX1epdtniShA92dKDFEP6P8Cwfcbis9Jt.GXkF2mAJ7ZFuaZVbl8btldUGv4HyDuHh8a5NXmSt0r2bAV7RkmNO2eaEIyQkvcZGN5aMkvn5Bm0bphwrSd9A74rERv8002Tub8u5dweGNkAyyL72YYmoRHHSMnn4Lw89jNHi9gT8uYGB8bUNIP4164WeSKnhk0khqYct7smAwNyulxJatJecMeu2UTBP7pq9.0dZuyp3HbbfhvhW6YQuzZeskQDujn_uC7MDm0KXNhBeRFwYa6AOYM9OAIW_z5YH4Ua5Z_.bJvym8Q4Uoj9tejBjzyaIBxfdGR7ANJtXPP.Q2xa9mige4l1XNaqfYBhbcq.sta3XDpZTltTr7pICxrXxbFZPKwTGb71Lq9DQeGl8UeCSVKeVqvBuwjd1zOI9tp7oh6Yp7pR28yT4YbvIWYURFrHdNibfJhzwFTe.NfsmUgpkLhegCCT8_6u58k_rwmzcazlTZCvHMLKEa4xTsUEgoX9fUfTUffWW.6K3Cmgj_FdG8TckYX.1fbHA3KYzxn6wbEekloNmOQ.y8VU8RVfc1P_fynbi.7iRPhvEPIQRRNPwrUcuCkgqK_9OPvnwlWnQH.Wzi4ye7RsntUt2h2sqdZxesw4Zb1jilJj.wKO35zi9.1QbWQSE7uzsgaJlWdvH8iJkwWixiBuKiyMZre4KYu8ouGy4i6arzJIeDSwKcSclM5JtxcnwSJhtRIOgKz7ua7eP5YJf9khTZ5alNV5b9J8XJ9U3Zsuo7qqy8bY616rXAni_i2m_RONcrztTbzew.SemqUYgzl3MQaCm8iNxwB8xYoFWiebBlnhoR6ptqGg5FfZ7SYSzjti_g8oRQAYhVNDADJSbd81Z4V0nB7fNGLUhcBY6c0Xr5V8MzEFUi2NIAC8dmgkPxfdVZlsiXj8Aw4MUWO50rSFOgfucay1Dx.d2LxfvH2tvy36YuLoD.m9zUlBcrTNFPhyqiLZCvE7fqzLOcYsHCAh4FcgFSpfLvDE__PHC6Hq46afjeV5e6sEmrRkTPjAg6ga4nqudh8u__nRfxWTebheW_B9Xr._CV3NIqspoyJOXQWkyIUJLnklYOuBNbM48ovMV8aVVAtBD49vW2tNxlL7anyTb8aYVrw_wpAU152vCm.yhmVAkh5FZQJ9nN6jRWOmbxOtkj6VnkjAEnyjp0YTKlhlFh8IZuBhiqNfNBWqYmL_uPUgsR0dPE_fXAg35VhmkVJzZjEBS80Pu4_mfZBhzb6b8Qoa6pAa_GV14MNBdxIiDdBBP9Z6f5jeKWv3N.KAQ_x9PbwsLXjnVZUeqqYwGZTmhukzNmFGqXB2nYzQZaGIfd2XmlE7zNKpQqJCeYGpabagDCaIbUhuypoTcUFsNcZ.pLnHO6BXAqApTi43xT5.bV1Zj8UpToygnMvDpHRv8pVFPRw2baNzhfjvPwwJcSgMnt.Qboyx5C5PTJUYWC.ZxhPMpqCqVye5CQQAk7g_dic81pwr4RURS4kXxBpgI2dKp2M5pWPlVyCi9FRHSUnRdrqGmjLEppZNwJZKOnqJJhKN8vcnVay_jAahO5i4r7z7DRduv_4WWNI5M3KRV94ynHllIAsiPGCE0ScmAeLOGeFyI169N2wvCWf7rRzG3X0ek.5cSeUreLgm2yD.6Pk8pqFGhlgwJuI2QBxfyDlb5cbhkZA5Cn9dOySTMtKRen9_l7Q6FFyeeZ7.W2j5AAtXUYOIAla.ezAg6ZHJVrh0CHQDl2Zzgi6LaE4JP2rIyMYjIC2CW1FUr55JsvZFNA86zvzdoPSWdf3aiQ1CkEnUV5n0CH8jK4yVktqA4j4pIUVGtj9NItSoXtlE9mKLX0U67XqBlbhU2vKFNtU9XJJl0Ja9_NGu0Pl_90jjNyC2Iqg3RxNewqcbH4fBmmDNKXN4i4OtjkZL3v.3q_HULz.Z9awgLlnFI9iwv0Ri6P3XFjJUXNBOl9rfHStJf8pTf1BfNrX.A_ZGvEiBuyU8HBt1r4gDNYT7wxF62LRti8GDmMqydu240DoIoIQQ50ttVQ1Jv_vKNBCZr4vJIqbQtCJhbYts52YzzxMkgkVvGddW26uw5pkGFf_Q3xppsWMM9IuGOo14515kIZwfjvg1hk9nXjF3OTU.kdLiePLwey7dKqMXxGCmAAyCXp74y.aqmY_OzcZYaALhf0Picn7gPz.Lqa2fN10ENjM0pJzaoTnUrVlLS7OCZNWAE66J9S7ZV0zMEj.gyAr9DN_svXQE",mdrd: "nyjyHADPvzhFnWzX8rAfWBOfmVP8Gv7MinySlGw2dLg-1740156913-1.2.1.1-BPcuzor8atS7Jup_eidCjdzNG.Fh7Pfkd0K.uFlHKV5YtfQbq6HBHJpEuOlX6mn01ooW1yY6JEhe3VHIxyDGX9LdMBt0Wf19sudk0uTYh3uGTiNvhIVkFNyEhDGtgNnijgph1kjobkuxWL.jNwrwk_.ctLNyTnxJRW7CmulaUP7QIdVvMwVNGxPtcXp.TZwTgyezY8L3dupu.gCMtXqppnG2Lpx8LjxDtQ975t2V7oplkyd17scUE_aDauX4YQjyr_fgzTG.YwgZ3w0L2VU75N_Ae66iKzhPis5L0riebNtrJ5p_XBojCioiF8qDOJnayBByBkfHbi6uonA7anDFUGrXXp9aWdMYWhiWNzdCqZMLi3.cMqnGC0RReKAm7o6NczPsJLn6WZUOxLL53dWu_bnMuW.LBDS8oMA..ln9qYQ1a4wqyL3tIz2xz1npmIZFPM5y3tUDP0rpNMt_t7A5hOKw_PkgLhF8ch_cAJ0aUSjzIp0Ff6q9qGReCdktz92cu7XRtnKztIz0iXegn.Vp3hXuw4hWgG7N9D1vmyJtemofFxWRpigUC5FtaBTknYljHkYFE4DxtNj7._QXOCh2tf21SxTVNg3oiO3u99U_soJq8XY5ktzp8TRba4pYXzgfPbecXCNg0RXe2dV3IQg7DoVFz_6iXFGMmi9lTc5rtsUTS50P_PM1rXCAxiUQJGZ729svF.kdBv69b25CW5d2GxspOYC1woAXqF6IU7MKH._JjGuRWsCGvW3lDCEQ5I.dAm46A2tfWHd8f5f0I7hNThDREZNQlp55DFmIg0bGiTAdG6lcFCYIJbG54yMgCyFx.AMifphX8we8UU1t9ufbf1lsZdNpfTbW3wZiT0Y4yGEx0o1J5UV83mRlJhWgVAne.vrOlSxU.AaxWpWhuIDLGmbCXuW13pg.6EuD._2Vf3yoEED3rJrYkD32iq8c7b9CwCM3BT0mLRP8shK0ixFHSuyk1Icl2SygC31CwSg6wFDWgU07TRI7rbrzJsGdcAeWppzLbln6lUIV0Qk.QIK6bS6OFRAQqIK6Dl35WmwfpbnacdCFqx8.xEzx8kmTt0cwwXbBwCcaBu7ViaaVnqGa4syu4IQp.87NfOsgI.WTRCFzf0RKS7I1mmPiFWJeDedKYLiwMIT7TrucfHfID.3ZbMUIW8kNq4XU7UG_lvn6T_j2qPiC7lAKhxReyc_YKRCbtwBkHSk6IE_O57wIhy.BMzFxDnocK2_bSR9GCz17m_rqgQa86447_cN5DXYdC27RWrrSq3qQc.fsqRshTl9kPNA2whAv.jNMOc5gDlNFtutCi4AKGFLm3wsS4kjpKSFt4m7.nu2IllC..UoJuM4qCjw80ahBYJBJ6KA_p9IZIRvWZlchXrf1oDKqmGEjAxGq1u36BZC9V58KsFmGAeq6Kw8m3vUA3kZP8Fg3OL6slenoCmlta5RDMMSes.tb.Wy9BCOJv.gr5nePBG62sLu2tlpFsL4ILNaACwKshhldoKMWEUyrIaKOq97mAbvfYOp.KeYfqcOfzwndr75disLtzS2LT6w__akQ2lJx7h5LuPfW.LpylGXGPzUqtkdO6XvhEApbqUSKjYxeizI_GtXziYu2tzCN6KqeKY3FOSUc6CSbcIUyvyQNu1YeRUq2Rmm9W0yjJT2h30buuMsrPHvEKs5WusHGRoVjgdCcschIaA9h1WNvzFiXQDtzXsVhPLx0T4qEBeDd22ZywiSeUSIqb6W_AWhR83vxApta_RfjjOUcAJBCDfptHGkf.f1HwpORrjQv18vGQ.SE1eyvLM3fc2vOI61Agj1pVmmU7Ug3CxqX87qQ.LbBu3c8t.l3xADWssQtbtX4Vg58HpKSh00d_YkoKDLeuqZHV1TRLgBNtLHQxJ5ZJbcoSNiqNt3NNHApzAlFpJwTIdnbPH7IhIS3NIG5Sr.A0hNKMqUHiKoqSjza1Dv_AUh33yGzsBzOkn8eDKEMZwASxxuHwmmFeQrgQA"};var cpo = document.createElement('script');cpo.src = '/cdn-cgi/challenge-platform/h/b/orchestrate/chl_page/v1?ray=91584346bbb844bd';window._cf_chl_opt.cOgUHash = location.hash === '' && location.href.indexOf('#') !== -1 ? '#' : location.hash;window._cf_chl_opt.cOgUQuery = location.search === '' && location.href.slice(0, location.href.length - window._cf_chl_opt.cOgUHash.length).indexOf('?') !== -1 ? '?' : location.search;if (window.history && window.history.replaceState) {var ogU = location.pathname + window._cf_chl_opt.cOgUQuery + window._cf_chl_opt.cOgUHash;history.replaceState(null, null, "\/services\/financial-services-advisory\/?__cf_chl_rt_tk=4Ljd5rV7BkvUlPNT7nePlztgA_BlvjX2PX4SqiIjdC8-1740156913-1.0.1.1-VyHo1s7.Q1kdled6LsXsv8Fm.y7hwqz8Tzox9J8_vbo" + window._cf_chl_opt.cOgUHash);cpo.onload = function() {history.replaceState(null, null, ogU);}}document.getElementsByTagName('head')[0].appendChild(cpo);}());</script></body></html>