Legal Information

This website is designed for information purposes only. Whilst every effort has been made to provide accurate and up to date information, it is recommended that you consult us before taking or refraining from taking action based on matters discussed. We accept no liability for any loss suffered as a result of your use of this website or reliance on any information provided on it. The website contains links to websites operated by third parties over whom Balance Rec Ltd have no control. These are provided for your convenience only. We therefore make no warranties or representations as to the accuracy or completeness of any of the information appearing on this website or in relation to any linked websites or documents or as to the suitability or quality of any third party products or services.

Copyright is reserved to Balance Rec Ltd and to its associated companies and this material may not be circulated, reproduced or published in whole or in part without written consent of Balance Rec Ltd. You may print articles or material or download them to a local hard disk for your own personal use or use by others within your organisation. You may also supply copies of any articles or material to third parties for their personal use only provided that Balance Rec Ltd is acknowledged as the source of such material and the third party is informed that they are bound to comply with these licence conditions.

Balance Rec is used as a trading name of Balance Rec Ltd, a limited liability company, registered in England with registered number 12141933. The company has a sole Director, Daniel Proctor. The company’s registered office is 27 Castle Street, Canterbury, CT1 2PX.

Balance Rec Ltd is a firm of Statutory Auditors and is regulated by the Institute of Chartered Accountants in England and Wales. Details of our audit registration can be viewed at under reference number C006882882.

We will observe and act in accordance with the bye-laws, regulations and Code of Ethics of the Institute of Chartered Accountants in England and Wales. Our acceptance of any instructions to act for you is on this basis. We will not be liable for any loss, damage or costs arising from our compliance with statutory or regulatory obligations. The requirements are available on the internet at

We reserve the right to deliver services to clients whose interests may compete. 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 our Code of Ethics which can be viewed on the internet address above, in Part B sub-section 220. We will notify clients should we become aware of a conflict of interest involving us and affecting them.

The principal in the firm to whom complaints can be made is Daniel Proctor ( If you are not satisfied with how a complaint has been resolved, then you have the right to complain to the Institute of Chartered Accountants in England and Wales.

Our professional indemnity insurer is Hiscox Insurance Company Limited, 1 Great St. Helens, London, EC3A 6HX, United Kingdom. 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.

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