CINXE.COM

<!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,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);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: '9158541cec67fe23',cH: 'KLa1xTiL1tSoZF0EJCysCQKXVDquoTc1O.TaSFLbog8-1740157603-1.2.1.1-pY_9CdgV6jaP21VxI3Tbg.0WdrzKsg6mha.WT6STAS92unhwFhi7.zpdkDsT2S2h',cUPMDTk: "\/people\/ankur-aeran\/?__cf_chl_tk=ImA7ZnWcpzeLb0UESyHhlfcfx8fSH3XItBArWvyMp.0-1740157603-1.0.1.1-3IkPvco1oTOshL6bB7ZvGh9RhJy2P351rFxABP_SfnA",cFPWv: 'b',cITimeS: '1740157603',cTTimeMs: '1000',cMTimeMs: '390000',cTplC: 0,cTplV: 5,cTplB: 'cf',cK: "",fa: "\/people\/ankur-aeran\/?__cf_chl_f_tk=ImA7ZnWcpzeLb0UESyHhlfcfx8fSH3XItBArWvyMp.0-1740157603-1.0.1.1-3IkPvco1oTOshL6bB7ZvGh9RhJy2P351rFxABP_SfnA",md: "9astyrMRJWqB6OctaLuKNGuCmWjhicd3B6PjtP2CBdU-1740157603-1.2.1.1-NySIXpYyr6DtxkPzr48NjH.mWDsUHm7nw1MFIpoYR.s.rHfOYdg2B4V5ACC5qBPN5NGHnOh2DblvKMgvFncub5KhGrtLO16iIu6O18zEnwB0If2tkG8P9_oTaQiryjTHwDky7a6he.lcakYIb.WATNBiFSWDNLoDR_DdHEW7791gfIhfkuV5ywkL8gkvCjnsfvdFXnr2sU3g6THiySnrEuTVFEu.gQ162gSjBmNME5m3vrVgiHPwvrhqVisFW2di0QzMjPexq.Gf.210mLNV99unPsriNh7lqZ2xZGlcKx_4cl7e68HQx19.fIYuKKhLOzG20N5BWUsCkoRWLsfkk.YxHYKemWrPWsfH.XGYIYCYJPyjW.IYoLIc8jlkBtfGWI9upaksaTSNcIvi6bkgx4wEoekm8Y6nBOhGcunOgG_FwvzkP03qDsoVopZf6gvgGPY4S02l24V1zi5a8MXsigsvTTVC5JWbY.3RoMJoNQ3s7q0uFeB6Hh9iZNUWbL508eUl2OzNPdYaL0wodj2FhxJrhQyjf5YcP24yMIFjuZISMTb3NiUJEYF0t6_y_Ht9U.GZFfQnduQqMz58IVrq5TOq9oBQ.G7jzzvRXKihXgKkw83m8nG_UkptpgJ4TPmNk3YTfSQay85LqwHwl5uMHnvkHTT1rl4lweChiA4fKJq6bmLJo4IG9fqlwzjATntt71Aa3fLAopOtFzpOB1m25GjlKNDYaw2sUh2jvQp0VV4v0r7CgquvASNroLjEdLG.3y7G1Mz1SqEMoC0qPtjjKvKpdsK2iT469ctjJnA4YJWs2gGd6_lS_F2gXUI9Mis0f5ZKdUfRh8eJcTnG99NDPFwP9cXvM7fvprpNNyHQMWgTd52dKp75DFzU2uUCQ8QYmAaOhbsXILm.lt5HaqOCLpVlWHlieqvKstSGg0McFkBmsbVmb1BCCe4OdydZjKAu8FC6qCCqBUC.22Q729385rz_cAQb6i6a.Vqd78DDFZ4b_OTIrP.81tSXIieBvY5wM8bgEZ.bH8AJRDx3BMoidXnDOQMKUc0vgWMWhfNPhRpomprAAbdsudALMnabvI2u8CUTZg0e9JwbGWAcBHLozvKprNVWwfKqYUxuYUdLQx2LTVINs48etB1Ug8G8FRmhv8234t8AcmE2iToHWssqE5pNYmRtOYk0B9PzCEFEFWSuets2R3NIJClOrEbCYk3x7f5PaXeNJEg9cuXSJGVUBsxa.nu4tS_bVGvkTZyZnQT8BiONXYh10VF_cVn7y5Y1rxZDdP7GMfQpdHm0vkFcXrnK3mJtgtQv4nEeZ.bQNUhCbWfe8jo3h9WBjz_2XF3he192QqQRa5HShDoM3O4QzeFYg.rZXu1kY2qICzUm0Bhr3RO2XNH_DazWxKCh.Mb2HWaAkP_R2S7TYihjEDuGggZ49jcIWxr12Eor_naFpH4JlaiiEOVMCg7OSl6038uan3IU_yUVnsEJKEzLYy4lG9lOCM49Z.T2MAV5oREg7jlVsDP6hKdkdruPXkUwYpjBM_4LAwS1aHUUneFdq7BsGuBsTHlfwKbadQ6q6NdPZ0_DLqto36FPWxQRsS6svE.QlK_WqDkQwJaL3MUdchew4VsnqnqHAg4OaVbCuzn_k5Vps7vq96InAV9xAWCH5njCN.kIW71BhSO6NjhN3YXtMWnudETI.h.PBzOpmAXY4G4R3p.XzWOusXmV20su4sYbv63bp0wdL5e6osUGvnYYACxhA.tqo1AIFxRACRqEMqVg_b6QiX8UGFN3O6AdF_Bmid8kaj1fS1igm7vHOymWnvo1_bfSukAwvc_ngYff7J0S2p7sEaD9KGFfkrEnENMwYc0tuCZFhQScx4jUCx3XeALjRLjGAunR5Es3_6u76Q9.cQsg4.vUiEEKBCFRLzKSYfazLxUjk_wEeRHaAUFXdLkUw9s639nBcSR7lyK6Ly_ihmidb70xsGW9NB06_QVbaNNAwvVo29T4TxZRM7QgWLv02rjz.jNNU4YPPiYWaCBFg2qCOLZhwJk4Im5WoPDkKYGhNtDC6CwIdwmhhaREhxxWfJ6s0wY5tojj_ZTbqDKknViH.CHysPpVz0CPc.IPQh_w6W1CyX0PaJral9RZ1KB_EZRFWRtHDzAYxhapzQZulqjAtaEWxQZr.MlA62uDCAGhuMJKnvfAUv9ut8fiiIoi8MQhps_.Q4jfqTLzOmT5kZ5r.TB3WoqnXgm_sQ66POc60IH.wOleCbpX0zxqFpx7Lh1SZkhhM2ayR0l2K_SjU7agNpKJF9PDeuRjddFSIzPFW1iX.TaNPLEoB.L0JE0UciqT0YcHBO69VmAKSk3dIMC.XAYWUbS52IrhUwPdgsiJZCEB17Bv4q77QRfwkP_NglsDX_AEQRDWIqJ307.89zGUaDZu9YBnnN_zmfj1Jqcyl1hxKkEZQpSyObMPyZTrcf_QIvwxt21PA07HtpmjwHQal4lnkxL.V9RAg8px62M_d77cToFHqKEEq1qE0Y3sUnIpvMYPYgCLkci6KFjrFDP0fNPoKrkidnDn_5GB",mdrd: "wtOHszzesVsjGQNBNioFoUvROSWiQDYYh8sG_1QHLUw-1740157603-1.2.1.1-GQaW6DDket3OH.BEMB.i9fbt8D9_y8L.WMuQl1Bw2nf3UIMXNB5qJZvkHhzfsJny_qtEnfTaz4XItFZGrRQCiR9oI8XoH0Ru8jhHjAjVICkCylhlVGGtI9P3FFyw_Gu_rF1RIPrNIzH4Fd.sMFvht5Bu244cqU8seQ7Cs2_yv_24WLmp4UXTza8TnW5X9yW40yDFZGyeIJlIte6uBm.uHwV8V_UOiyh8505w73SUvC5OD3IxPym3gkIVUUmTFvV2.yj2VZMc.fCuvDM8qPk6nOTvz0qgHOQRRm7S_U_mDtDVmjVseA_o_84k2yiclVFg6BbHnRfNaHVIRauEOrKqvaQ5z5Od0UagIjnpd4mz5KcWc4JRM2gmG8QcrUthrBkTniMNBebsXXz.Qs8YarZwW8Q_ECXsEm_gpoMfUR4Q8cduqdN9i6X7T25Mas_P3LjEL_RFnhSBXwd.UO5OhYeUBbnrkvs5lFuyrfcf8snlp2Cchraic8Tomv.lPXmubfgrejdRxr3Wfvo_l5Wh2F55gyJlkfVh_k3LHn8bYAV7g_QlmsXrgR0NbVdmB07t66ZuOgkg2VL7SKIW_TWnN_kDBVQLPxUZWHg39UcuT7u8JzAnuXlgFMVXwik0bryVAFr2ShyOEC.6H4LInLjGj5HCgtWxQh7oIYw11GDGGXhcNzJlVyU9T9DneaJAxZ3jFFxMsNdJN3fb21SzE6cDy2xg4kYMv5aYH87CGW.5OIc7NaomF.jkSPBDQl3w04zeLC_3xNpNB8pWwCkvi5mZ9ovh1lG6l6ldJfTKAnw80qUPSN.L_kjxubat2OreoO49Q._FaTq.A.3zrZ0gq0Wwx35Ooy3WVNHjFKfDLY4S1pdNbZSBbLjO0eQ.avtzYWJa61e1FrnjFAZt14ShmR.Nti7ULU7tEK6ZdALGLfH0Ydwm599XjrtYkkfmovlVw00b4c.T6OBaGEt3_t3Wrz5gAH0A59mef2OtzvtBM6ShlD_6i4URvP95V.Y2Q9.fEOurwyfnVsGet3WqAP2gGZJ1.nwpoyoQDUXPQuKp4tiMl80wmzVioXVpUVlkMqH2REV7WblijrN4gytARw_g0geUpWM3wsL2Oj3qe.ENY.KdPfhwGhgW4RfBi8FTSrfiwbzesXAKrjHvwCZ4P81MU1mpONpDxSFRlnAVYSoGxDvkFhNa60I8SJtg7y9TX3Oa_qgTARAMhDnxhR4Jx4CN7FAulleOqzY61FCcCQqafHbsMxxj9ILWGY.T1g3.sQTPjb80SK77brF4M66HhF3imo_5R8krNMtnPzGn333j5TxKAUhGTeRgCoPUHXozWD7xRtSMbUjfWu8flpOptQKHD7Op791_.KOaeY_ClgJxEkCgZy6jatUF1ZlMo8iZT0jb8PuesLnHDY9Dn5NyNpMFqeweNQR0IW7ntlOS59AXybNbMRtq2jUzLtK0VAe8FdhnyQlDjEBZOPtetvKOgNy46qAEG0OtU4h4zZTsxvneFaFRfQo12I6MVD8mMwXP7tFFc9XyvGw2MD5YJVZ8XQ9BSQWh8yRajwyJQ1XeZEJcmm8F8jzXuv7er97jTuhPYBrvSvaK3xCfaaon.XUbb.rZE65nrZ8fwBOcWub0sAELUULK1rytBe.pXO9sgQvcrU5y9Chjem.UBO1scmfMrdz5DvPz1JuyoYRjQ8fjHHUEkPd_50hPQ.E6v2JiICmTkGW.YLdmbZVBt38WGoaSKWKKwHXzsaR4DTPeSMODQX8kN0VDukiPcnTqs6UFyYtNJLaP1Tv60G79eQ7hOZqHsGr80fLuCi15jbVcGpm8.OjgAjl5bqA9mf7fKM8kt8XWMXnItyPIWLfUdC7nMEU6VFF.greJLdVeJuOxvU_eyMZFX_5fs2TeQdtJ3pKC_0DZgSnpdTQRM7TYNU_bCmYPfOuoOaA9w.cpvyaawjZyg3.AUS_eaIpVC78m7xaI2wcfoxjOY0LhDapZoY7DX70c1TwWmOD1DcV_3Q"};var cpo = document.createElement('script');cpo.src = '/cdn-cgi/challenge-platform/h/b/orchestrate/chl_page/v1?ray=9158541cec67fe23';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, "\/people\/ankur-aeran\/?__cf_chl_rt_tk=ImA7ZnWcpzeLb0UESyHhlfcfx8fSH3XItBArWvyMp.0-1740157603-1.0.1.1-3IkPvco1oTOshL6bB7ZvGh9RhJy2P351rFxABP_SfnA" + window._cf_chl_opt.cOgUHash);cpo.onload = function() {history.replaceState(null, null, ogU);}}document.getElementsByTagName('head')[0].appendChild(cpo);}());</script></body></html>