Moore Stephens Jersey 1 Waverley Place Union Street St Helier Jersey JE4 8SG Channel Islands Tel: +44 (0) 1534 880088 Fax: +44 (0) 1534 880099 Moore Stephens Guernsey PO Box 146 Town Mills South La Rue du Pre St Peter Port Guernsey GY1 3HZ Channel Islands Tel: +44 (0) 1481 811 700