Lead #1663

Secure Client Portal Toggle navigation ABOUT WHAT WE DO Audit and Accounts What does this mean for you?Working with youTax Strategic Tax ServicesTax PlanningTax Compliance and Reporting Services Making Tax Digital for individualsResearch & DevelopmentSelf-Assessment Tax ReturnsTaxes explainedTax Investigation ServiceMaking tax digital for individualsBusiness PlanningCorporate FinanceGrants Advisory Grant Audits/IARGrant Application SupportGrant Funding OpportunitiesAppraisal and Due DiligenceSubsidy Control Advisory ServicesPayrollResearch & DevelopmentTechnology ServicesWealth ManagementOutsourced ServicesWHO WE WORK WITH ManufacturingSolicitorsTechnologyProperty & ConstructionEducationNot-For-ProfitOur TeamInternational Kreston GlobalDoing Business OverseasSetting up a business in the UKAccreditations Our ValuesResponsible Business The Good Business Charter (GBC)UN SDGsTESTIMONIALSNews & Events BlogsNewsTax TalkEVENTSCareers CareersLife@CliveOwen Life@DarlingtonLife@DurhamLife@YorkLife@MiddlesbroughLife@Newcastle Job SearchHow it all worksGet in Touch Home > Provision of ServicesProvision of Services XWhat we do Services Audit and AccountancyBusiness PlanningCorporate FinanceGrantsManaged ServicesPayrollResearch & Development (R&D)TaxTechnology ServicesWealth ManagementSectors AcademiesCharities and Not for Profit OrganisationsEducationFood and DrinkManufacturingPropertyPublications Kreston Academies Benchmark Report 2021Kreston Charities Report 2021International Kreston GlobalDoing Business OverseasSetting up a business in the UKTeesside FreeportNews and Insights General NewsNewsBlogTax TalkOur TeamCareers at Clive Owen LLP CareersStudentsGet in TouchLegal entities: The firm operates as a limited liability partnershipClive Owen LLP (registered in England and Wales number OC312218)Service: Chartered Accountants and Business AdvisersRegistered office and postal address: 140 Coniscliffe Road, Darlington, County Durham, DL3 7RTOffice Telephone: 01325 349 700Public registers: Details about the limited liability partnerships’ registration can be viewed at Companies House.Details of our audit registration can be viewed at Audit Register, under reference number C001232721.Authorisation: Clive Owen LLP are registered to carry out audit work in the UK by the Institute of Chartered Accountants in England and Wales.Audit work is undertaken in accordance with the Audit Regulations and Guidance which can be found at www.icaew.com and the International Standards on Auditing (UK) which can be found at www.frc.org.ukThe firm complies with the Institute of Chartered Accountants in England and Wales’ Code of Ethics which can be found at www.icaew.com/regulations. Additionally, members of the firm undertaking regulated audit work comply with the APB Ethical Standards which can be found at www.frc.org.ukVAT number: GB 391 7386 18General terms and conditions:A letter of engagement detailing our terms and conditions will be provided at the commencement of any engagement. This together with our Standard Terms of Business will apply from the date of our appointment.The Fair Payment Code:We have signed the Fair Payment Code which is a voluntary code of practice for businesses, administered by the Office of the Small Business Commissioner (OSBC) on behalf of the Department for Business and Trade (DBT). It sets standards for payment practices between organisations of any size and their suppliers.The Ethos of the CodeSignatories have undertaken to:Pay suppliers on time, within agreed termsGive clear guidance to suppliers on terms, dispute resolution and prompt notification of late payment;Support good practice throughout their supply chain by encouraging adoption of the Code.Further details of our prompt payment policy can be found here: CLIVE OWEN LLP – PROMPT PAYMENT POLICYMore details of the Prompt Payment Code can be found here: https://www.smallbusinesscommissioner.gov.uk/ppc/about-us/Applicable law:Unless otherwise agreed, English law, with the English Courts having exclusive jurisdiction in relation to any claim, dispute or difference concerning the service and any matter arising from it.Professional Indemnity Insurance:Our professional indemnity insurer is Royal & Sun Alliance Insurance. 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 CanadaComplaints:Complaints can be made by contacting the Joint Managing Partners, Simon Hook and Kevin Shotton. In the event of you not being satisfied by our response, you may also bring the matter to the attention of the Institute of Chartered Accountants in England and Wales. Details of any other dispute resolution procedure applicable to an engagement will be contained in the relevant letter of engagement. CALL US 01325 349700 Join our mailing list today for insights, events and webinars: Get in touchHow can we helpYour-NameEmailContact no.CompanyLocationHow can we help*Please chooseAccounts, outsourcing & online accounting.Audit & AssuranceBusiness AdviceCorporate FinanceGrantsPayrollPrivate Client TaxTaxationOtherPlease provide additional information that will help us direct your message to the appropriate department:*Required fieldsIT ALL FITS, TOGETHER.Subscribe to our newsletter & events invitations:Email Address *Rated Excellent on GoogleWrite your own reviewPowered by Trust.Reviews Our Clients Include: Clive Owen LLP, Chartered Accountants & Business Advisers in the North East of England. OFFICES IN DARLINGTON, DURHAM, YORK, MIDDLESBROUGH & NEWCASTLE. Contact UsCookie PolicyPrivacy PolicySitemapProvision of Services Website © Clive Owen LLP 2025 - All rights reserved {"prefetch":[{"source":"document","where":{"and":[{"href_matches":"\/*"},{"not":{"href_matches":["\/wp-*.php","\/wp-admin\/*","\/wp-content\/uploads\/*","\/wp-content\/*","\/wp-content\/plugins\/*","\/wp-content\/themes\/cliveowen-child\/*","\/wp-content\/themes\/cliveowen\/*","\/*\\?(.+)"]}},{"not":{"selector_matches":"a[rel~=\"nofollow\"]"}},{"not":{"selector_matches":".no-prefetch, .no-prefetch a"}}]},"eagerness":"conservative"}]} wp.i18n.setLocaleData({'text direction\u0004ltr':['ltr']}) (function(domain,translations){var localeData=translations.locale_data[domain]||translations.locale_data.messages;localeData[""].domain=domain;wp.i18n.setLocaleData(localeData,domain)})("contact-form-7",{"translation-revision-date":"2024-05-21 11:58:24+0000","generator":"GlotPress\/4.0.1","domain":"messages","locale_data":{"messages":{"":{"domain":"messages","plural-forms":"nplurals=2; plural=n != 1;","lang":"en_GB"},"Error:":["Error:"]}},"comment":{"reference":"includes\/js\/index.js"}}) var wpcf7={"api":{"root":"https:\/\/www.cliveowen.com\/wp-json\/","namespace":"contact-form-7\/v1"},"cached":1} var BG_SHCE_USE_EFFECTS="0";var BG_SHCE_TOGGLE_SPEED="400";var BG_SHCE_TOGGLE_OPTIONS="none";var BG_SHCE_TOGGLE_EFFECT="blind" var wpcf7r={"ajax_url":"https:\/\/www.cliveowen.com\/wp-admin\/admin-ajax.php"} var wpcf7_recaptcha={"sitekey":"6LcjRJUUAAAAAAgIH3BUXoMtbm5bV8Pi1oyp5WXm","actions":{"homepage":"homepage","contactform":"contactform"}} window.addEventListener("load",function(event){jQuery(".cfx_form_main,.wpcf7-form,.wpforms-form,.gform_wrapper form").each(function(){var form=jQuery(this);var screen_width="";var screen_height="";if(screen_width==""){if(screen){screen_width=screen.width}else{screen_width=jQuery(window).width()}} if(screen_height==""){if(screen){screen_height=screen.height}else{screen_height=jQuery(window).height()}} form.append('<input type="hidden" name="vx_width" value="'+screen_width+'">');form.append('<input type="hidden" name="vx_height" value="'+screen_height+'">');form.append('<input type="hidden" name="vx_url" value="'+window.location.href+'">')})}) $(document).ready(function(){console.log("ready!");$("#navbar-os-mobile .dropdown > a").click(function(e){e.preventDefault();$(this).siblings('ul').toggleClass('dropdown-menu')})}) (function(){var se=document.createElement('script');se.type='text/javascript';se.async=!0;se.src="https://storage.googleapis.com/moneypennychat/js/fa8e2705-9133-4ae6-a788-1d38ccaa229e.js";var done=!1;se.onload=se.onreadystatechange=function(){if(!done&&(!this.readyState||this.readyState==='loaded'||this.readyState==='complete')){done=!0;Moneypenny.setCallback('StartChat',function(email,msg,type){ga('send','event','Moneypenny','startchat',type)});Moneypenny.setCallback('OpenProactive',function(agent,msg){ga('send','event','Moneypenny','proactiveopened',agent)});Moneypenny.setCallback('MessageSubmit',function(email,msg){ga('send','event','Moneypenny','offline')});Moneypenny.setCallback('ChatMessageReceived',function(agent,msg){ga('send','event','Moneypenny','agentmessage',agent)});Moneypenny.setCallback('ChatMessageSent',function(msg){ga('send','event','Moneypenny','visitormessage')});Moneypenny.setCallback('Close',function(agent,status){ga('send','event','Moneypenny','closechat')});Moneypenny.setCallback('Open',function(status){ga('send','event','Moneypenny','openworks')});Moneypenny.setCallback('Minimize',function(isMinimized,chatType,boxType){ga('send','event','Moneypenny','minimizechat')})}};var s=document.getElementsByTagName('script')[0];s.parentNode.insertBefore(se,s)})() (function(i,s,o,g,r,a,m){i.GoogleAnalyticsObject=r;i[r]=i[r]||function(){(i[r].q=i[r].q||[]).push(arguments)},i[r].l=1*new Date();a=s.createElement(o),m=s.getElementsByTagName(o)[0];a.async=1;a.src=g;m.parentNode.insertBefore(a,m)})(window,document,'script','https://www.google-analytics.com/analytics.js','ga');ga('create','UA-42363334-3','auto') window.lazyLoadOptions=Object.assign({},{threshold:300},window.lazyLoadOptions||{});!function(t,e){"object"==typeof exports&&"undefined"!=typeof module?module.exports=e():"function"==typeof define&&define.amd?define(e):(t="undefined"!=typeof globalThis?globalThis:t||self).LazyLoad=e()}(this,function(){"use strict";function e(){return(e=Object.assign||function(t){for(var e=1;e<arguments.length;e++){var n,a=arguments[e];for(n in a)Object.prototype.hasOwnProperty.call(a,n)&&(t[n]=a[n])}return t}).apply(this,arguments)}function o(t){return e({},at,t)}function l(t,e){return t.getAttribute(gt+e)}function c(t){return l(t,vt)}function s(t,e){return function(t,e,n){e=gt+e;null!==n?t.setAttribute(e,n):t.removeAttribute(e)}(t,vt,e)}function i(t){return s(t,null),0}function r(t){return null===c(t)}function u(t){return c(t)===_t}function d(t,e,n,a){t&&(void 0===a?void 0===n?t(e):t(e,n):t(e,n,a))}function f(t,e){et?t.classList.add(e):t.className+=(t.className?" ":"")+e}function _(t,e){et?t.classList.remove(e):t.className=t.className.replace(new RegExp("(^|\\s+)"+e+"(\\s+|$)")," ").replace(/^\s+/,"").replace(/\s+$/,"")}function g(t){return t.llTempImage}function v(t,e){!e||(e=e._observer)&&e.unobserve(t)}function b(t,e){t&&(t.loadingCount+=e)}function p(t,e){t&&(t.toLoadCount=e)}function n(t){for(var e,n=[],a=0;e=t.children[a];a+=1)"SOURCE"===e.tagName&&n.push(e);return n}function h(t,e){(t=t.parentNode)&&"PICTURE"===t.tagName&&n(t).forEach(e)}function a(t,e){n(t).forEach(e)}function m(t){return!!t[lt]}function E(t){return t[lt]}function I(t){return delete t[lt]}function y(e,t){var n;m(e)||(n={},t.forEach(function(t){n[t]=e.getAttribute(t)}),e[lt]=n)}function L(a,t){var o;m(a)&&(o=E(a),t.forEach(function(t){var e,n;e=a,(t=o[n=t])?e.setAttribute(n,t):e.removeAttribute(n)}))}function k(t,e,n){f(t,e.class_loading),s(t,st),n&&(b(n,1),d(e.callback_loading,t,n))}function A(t,e,n){n&&t.setAttribute(e,n)}function O(t,e){A(t,rt,l(t,e.data_sizes)),A(t,it,l(t,e.data_srcset)),A(t,ot,l(t,e.data_src))}function w(t,e,n){var a=l(t,e.data_bg_multi),o=l(t,e.data_bg_multi_hidpi);(a=nt&&o?o:a)&&(t.style.backgroundImage=a,n=n,f(t=t,(e=e).class_applied),s(t,dt),n&&(e.unobserve_completed&&v(t,e),d(e.callback_applied,t,n)))}function x(t,e){!e||0<e.loadingCount||0<e.toLoadCount||d(t.callback_finish,e)}function M(t,e,n){t.addEventListener(e,n),t.llEvLisnrs[e]=n}function N(t){return!!t.llEvLisnrs}function z(t){if(N(t)){var e,n,a=t.llEvLisnrs;for(e in a){var o=a[e];n=e,o=o,t.removeEventListener(n,o)}delete t.llEvLisnrs}}function C(t,e,n){var a;delete t.llTempImage,b(n,-1),(a=n)&&--a.toLoadCount,_(t,e.class_loading),e.unobserve_completed&&v(t,n)}function R(i,r,c){var l=g(i)||i;N(l)||function(t,e,n){N(t)||(t.llEvLisnrs={});var a="VIDEO"===t.tagName?"loadeddata":"load";M(t,a,e),M(t,"error",n)}(l,function(t){var e,n,a,o;n=r,a=c,o=u(e=i),C(e,n,a),f(e,n.class_loaded),s(e,ut),d(n.callback_loaded,e,a),o||x(n,a),z(l)},function(t){var e,n,a,o;n=r,a=c,o=u(e=i),C(e,n,a),f(e,n.class_error),s(e,ft),d(n.callback_error,e,a),o||x(n,a),z(l)})}function T(t,e,n){var a,o,i,r,c;t.llTempImage=document.createElement("IMG"),R(t,e,n),m(c=t)||(c[lt]={backgroundImage:c.style.backgroundImage}),i=n,r=l(a=t,(o=e).data_bg),c=l(a,o.data_bg_hidpi),(r=nt&&c?c:r)&&(a.style.backgroundImage='url("'.concat(r,'")'),g(a).setAttribute(ot,r),k(a,o,i)),w(t,e,n)}function G(t,e,n){var a;R(t,e,n),a=e,e=n,(t=Et[(n=t).tagName])&&(t(n,a),k(n,a,e))}function D(t,e,n){var a;a=t,(-1<It.indexOf(a.tagName)?G:T)(t,e,n)}function S(t,e,n){var a;t.setAttribute("loading","lazy"),R(t,e,n),a=e,(e=Et[(n=t).tagName])&&e(n,a),s(t,_t)}function V(t){t.removeAttribute(ot),t.removeAttribute(it),t.removeAttribute(rt)}function j(t){h(t,function(t){L(t,mt)}),L(t,mt)}function F(t){var e;(e=yt[t.tagName])?e(t):m(e=t)&&(t=E(e),e.style.backgroundImage=t.backgroundImage)}function P(t,e){var n;F(t),n=e,r(e=t)||u(e)||(_(e,n.class_entered),_(e,n.class_exited),_(e,n.class_applied),_(e,n.class_loading),_(e,n.class_loaded),_(e,n.class_error)),i(t),I(t)}function U(t,e,n,a){var o;n.cancel_on_exit&&(c(t)!==st||"IMG"===t.tagName&&(z(t),h(o=t,function(t){V(t)}),V(o),j(t),_(t,n.class_loading),b(a,-1),i(t),d(n.callback_cancel,t,e,a)))}function $(t,e,n,a){var o,i,r=(i=t,0<=bt.indexOf(c(i)));s(t,"entered"),f(t,n.class_entered),_(t,n.class_exited),o=t,i=a,n.unobserve_entered&&v(o,i),d(n.callback_enter,t,e,a),r||D(t,n,a)}function q(t){return t.use_native&&"loading"in HTMLImageElement.prototype}function H(t,o,i){t.forEach(function(t){return(a=t).isIntersecting||0<a.intersectionRatio?$(t.target,t,o,i):(e=t.target,n=t,a=o,t=i,void(r(e)||(f(e,a.class_exited),U(e,n,a,t),d(a.callback_exit,e,n,t))));var e,n,a})}function B(e,n){var t;tt&&!q(e)&&(n._observer=new IntersectionObserver(function(t){H(t,e,n)},{root:(t=e).container===document?null:t.container,rootMargin:t.thresholds||t.threshold+"px"}))}function J(t){return Array.prototype.slice.call(t)}function K(t){return t.container.querySelectorAll(t.elements_selector)}function Q(t){return c(t)===ft}function W(t,e){return e=t||K(e),J(e).filter(r)}function X(e,t){var n;(n=K(e),J(n).filter(Q)).forEach(function(t){_(t,e.class_error),i(t)}),t.update()}function t(t,e){var n,a,t=o(t);this._settings=t,this.loadingCount=0,B(t,this),n=t,a=this,Y&&window.addEventListener("online",function(){X(n,a)}),this.update(e)}var Y="undefined"!=typeof window,Z=Y&&!("onscroll"in window)||"undefined"!=typeof navigator&&/(gle|ing|ro)bot|crawl|spider/i.test(navigator.userAgent),tt=Y&&"IntersectionObserver"in window,et=Y&&"classList"in document.createElement("p"),nt=Y&&1<window.devicePixelRatio,at={elements_selector:".lazy",container:Z||Y?document:null,threshold:300,thresholds:null,data_src:"src",data_srcset:"srcset",data_sizes:"sizes",data_bg:"bg",data_bg_hidpi:"bg-hidpi",data_bg_multi:"bg-multi",data_bg_multi_hidpi:"bg-multi-hidpi",data_poster:"poster",class_applied:"applied",class_loading:"litespeed-loading",class_loaded:"litespeed-loaded",class_error:"error",class_entered:"entered",class_exited:"exited",unobserve_completed:!0,unobserve_entered:!1,cancel_on_exit:!0,callback_enter:null,callback_exit:null,callback_applied:null,callback_loading:null,callback_loaded:null,callback_error:null,callback_finish:null,callback_cancel:null,use_native:!1},ot="src",it="srcset",rt="sizes",ct="poster",lt="llOriginalAttrs",st="loading",ut="loaded",dt="applied",ft="error",_t="native",gt="data-",vt="ll-status",bt=[st,ut,dt,ft],pt=[ot],ht=[ot,ct],mt=[ot,it,rt],Et={IMG:function(t,e){h(t,function(t){y(t,mt),O(t,e)}),y(t,mt),O(t,e)},IFRAME:function(t,e){y(t,pt),A(t,ot,l(t,e.data_src))},VIDEO:function(t,e){a(t,function(t){y(t,pt),A(t,ot,l(t,e.data_src))}),y(t,ht),A(t,ct,l(t,e.data_poster)),A(t,ot,l(t,e.data_src)),t.load()}},It=["IMG","IFRAME","VIDEO"],yt={IMG:j,IFRAME:function(t){L(t,pt)},VIDEO:function(t){a(t,function(t){L(t,pt)}),L(t,ht),t.load()}},Lt=["IMG","IFRAME","VIDEO"];return t.prototype={update:function(t){var e,n,a,o=this._settings,i=W(t,o);{if(p(this,i.length),!Z&&tt)return q(o)?(e=o,n=this,i.forEach(function(t){-1!==Lt.indexOf(t.tagName)&&S(t,e,n)}),void p(n,0)):(t=this._observer,o=i,t.disconnect(),a=t,void o.forEach(function(t){a.observe(t)}));this.loadAll(i)}},destroy:function(){this._observer&&this._observer.disconnect(),K(this._settings).forEach(function(t){I(t)}),delete this._observer,delete this._settings,delete this.loadingCount,delete this.toLoadCount},loadAll:function(t){var e=this,n=this._settings;W(t,n).forEach(function(t){v(t,e),D(t,n,e)})},restoreAll:function(){var e=this._settings;K(e).forEach(function(t){P(t,e)})}},t.load=function(t,e){e=o(e);D(t,e)},t.resetStatus=function(t){i(t)},t}),function(t,e){"use strict";function n(){e.body.classList.add("litespeed_lazyloaded")}function a(){console.log("[LiteSpeed] Start Lazy Load"),o=new LazyLoad(Object.assign({},t.lazyLoadOptions||{},{elements_selector:"[data-lazyloaded]",callback_finish:n})),i=function(){o.update()},t.MutationObserver&&new MutationObserver(i).observe(e.documentElement,{childList:!0,subtree:!0,attributes:!0})}var o,i;t.addEventListener?t.addEventListener("load",a,!1):t.attachEvent("onload",a)}(window,document);window.litespeed_ui_events=window.litespeed_ui_events||["mouseover","click","keydown","wheel","touchmove","touchstart"];var urlCreator=window.URL||window.webkitURL;function litespeed_load_delayed_js_force(){console.log("[LiteSpeed] Start Load JS Delayed"),litespeed_ui_events.forEach(e=>{window.removeEventListener(e,litespeed_load_delayed_js_force,{passive:!0})}),document.querySelectorAll("iframe[data-litespeed-src]").forEach(e=>{e.setAttribute("src",e.getAttribute("data-litespeed-src"))}),"loading"==document.readyState?window.addEventListener("DOMContentLoaded",litespeed_load_delayed_js):litespeed_load_delayed_js()}litespeed_ui_events.forEach(e=>{window.addEventListener(e,litespeed_load_delayed_js_force,{passive:!0})});async function litespeed_load_delayed_js(){let t=[];for(var d in document.querySelectorAll('script[type="litespeed/javascript"]').forEach(e=>{t.push(e)}),t)await new Promise(e=>litespeed_load_one(t[d],e));document.dispatchEvent(new Event("DOMContentLiteSpeedLoaded")),window.dispatchEvent(new Event("DOMContentLiteSpeedLoaded"))}function litespeed_load_one(t,e){console.log("[LiteSpeed] Load ",t);var d=document.createElement("script");d.addEventListener("load",e),d.addEventListener("error",e),t.getAttributeNames().forEach(e=>{"type"!=e&&d.setAttribute("data-src"==e?"src":e,t.getAttribute(e))});let a=!(d.type="text/javascript");!d.src&&t.textContent&&(d.src=litespeed_inline2src(t.textContent),a=!0),t.after(d),t.remove(),a&&e()}function litespeed_inline2src(t){try{var d=urlCreator.createObjectURL(new Blob([t.replace(/^(?:<!--)?(.*?)(?:-->)?$/gm,"$1")],{type:"text/javascript"}))}catch(e){d="data:text/javascript;base64,"+btoa(t.replace(/^(?:<!--)?(.*?)(?:-->)?$/gm,"$1"))}return d}var litespeed_vary=document.cookie.replace(/(?:(?:^|.*;\s*)_lscache_vary\s*\=\s*([^;]*).*$)|^.*$/,"");litespeed_vary||fetch("/wp-content/plugins/litespeed-cache/guest.vary.php",{method:"POST",cache:"no-cache",redirect:"follow"}).then(e=>e.json()).then(e=>{console.log(e),e.hasOwnProperty("reload")&&"yes"==e.reload&&(sessionStorage.setItem("litespeed_docref",document.referrer),window.location.reload(!0))});

Secure Client Portal Toggle navigation ABOUT WHAT WE DO Audit and Accounts What does this mean for you?Working with youTax Strategic Tax ServicesTax PlanningTax Compliance and Reporting Services Making Tax Digital for individualsResearch & DevelopmentSelf-Assessment Tax ReturnsTaxes explainedTax Investigation ServiceMaking tax digital for individualsBusiness PlanningCorporate FinanceGrants Advisory Grant Audits/IARGrant Application SupportGrant Funding OpportunitiesAppraisal and Due DiligenceSubsidy Control Advisory ServicesPayrollResearch & DevelopmentTechnology ServicesWealth ManagementOutsourced ServicesWHO WE WORK WITH ManufacturingSolicitorsTechnologyProperty & ConstructionEducationNot-For-ProfitOur TeamInternational Kreston GlobalDoing Business OverseasSetting up a business in the UKAccreditations Our ValuesResponsible Business The Good Business Charter (GBC)UN SDGsTESTIMONIALSNews & Events BlogsNewsTax TalkEVENTSCareers CareersLife@CliveOwen Life@DarlingtonLife@DurhamLife@YorkLife@MiddlesbroughLife@Newcastle Job SearchHow it all worksGet in Touch Home > Get in TouchGet in Touch XWhat we do Services Audit and AccountancyBusiness PlanningCorporate FinanceGrantsManaged ServicesPayrollResearch & Development (R&D)TaxTechnology ServicesWealth ManagementSectors AcademiesCharities and Not for Profit OrganisationsEducationFood and DrinkManufacturingPropertyPublications Kreston Academies Benchmark Report 2021Kreston Charities Report 2021International Kreston GlobalDoing Business OverseasSetting up a business in the UKTeesside FreeportNews and Insights General NewsNewsBlogTax TalkOur TeamCareers at Clive Owen LLP CareersStudentsGet in TouchClive Owen LLP is recognised as one of the leading independent firms of Chartered Accountants and Business Advisers in the region.Our philosophy is to work with our clients to ensure they achieve their commercial goals and objectives. By listening to our clients and understanding their particular industry we provide tailored business solutions that will meet the demands of today’s fast moving business environment.Please see below information about each of our five offices, including contact information. Alternatively, you can email enquiries@cliveowen.com.DarlingtonOpen Mon-Fri 8.30am-5.00pm 140 Coniscliffe Road, Darlington, County Durham, DL3 7RTT. 01325 349700 E. darlington@cliveowen.com var map;function initMap1(){console.log('Initalisasing Google Maps');var styles=[{featureType:'poi.business',stylers:[{visibility:'off'}]},{featureType:'transit',elementType:'labels.icon',stylers:[{visibility:'off'}]}];var geocoder=new google.maps.Geocoder();geocoder.geocode({'address':"DL3 7RT"},function(results,status){if(status=='OK'){var location=results[0].geometry.location;var map=new google.maps.Map(document.getElementById('map-1'),{center:location,zoom:12});map.setOptions({styles:styles});var marker=new google.maps.Marker({title:"Clive Owen",map:map,optimized:!1,position:location});var infowindow=new google.maps.InfoWindow({content:"Clive Owen",position:location,});infowindow.open(map)}})} YorkOpen Mon-Fri 8.30am-5.00pm Oak Tree House, Harwood Road, Northminster Business Park, Upper Poppleton, York, YO26 6QUT. 01904 784400 E. york@cliveowen.com var map;function initMap2(){console.log('Initalisasing Google Maps');var styles=[{featureType:'poi.business',stylers:[{visibility:'off'}]},{featureType:'transit',elementType:'labels.icon',stylers:[{visibility:'off'}]}];var geocoder=new google.maps.Geocoder();geocoder.geocode({'address':"YO26 6QU"},function(results,status){if(status=='OK'){var location=results[0].geometry.location;var map=new google.maps.Map(document.getElementById('map-2'),{center:location,zoom:12});map.setOptions({styles:styles});var marker=new google.maps.Marker({title:"Clive Owen",map:map,optimized:!1,position:location});var infowindow=new google.maps.InfoWindow({content:"Clive Owen",position:location,});infowindow.open(map)}})} DurhamOpen Mon-Fri 8.30am-5.00pm Kepier House, Belmont Business Park, Durham, DH1 1TWT. 0191 3842244 E. durham@cliveowen.com var map;function initMap3(){console.log('Initalisasing Google Maps');var styles=[{featureType:'poi.business',stylers:[{visibility:'off'}]},{featureType:'transit',elementType:'labels.icon',stylers:[{visibility:'off'}]}];var geocoder=new google.maps.Geocoder();geocoder.geocode({'address':"DH1 1TW"},function(results,status){if(status=='OK'){var location=results[0].geometry.location;var map=new google.maps.Map(document.getElementById('map-3'),{center:location,zoom:12});map.setOptions({styles:styles});var marker=new google.maps.Marker({title:"Clive Owen",map:map,optimized:!1,position:location});var infowindow=new google.maps.InfoWindow({content:"Clive Owen",position:location,});infowindow.open(map)}})} MiddlesbroughOpen Mon-Fri 8.30am-5.00pm Stephenson House, High Force Road, Riverside Park, Middlesbrough, TS2 1RHT. 01642 548830 E. middlesbrough@cliveowen.com var map;function initMap4(){console.log('Initalisasing Google Maps');var styles=[{featureType:'poi.business',stylers:[{visibility:'off'}]},{featureType:'transit',elementType:'labels.icon',stylers:[{visibility:'off'}]}];var geocoder=new google.maps.Geocoder();geocoder.geocode({'address':"TS2 1RH"},function(results,status){if(status=='OK'){var location=results[0].geometry.location;var map=new google.maps.Map(document.getElementById('map-4'),{center:location,zoom:12});map.setOptions({styles:styles});var marker=new google.maps.Marker({title:"Clive Owen",map:map,optimized:!1,position:location});var infowindow=new google.maps.InfoWindow({content:"Clive Owen",position:location,});infowindow.open(map)}})} NewcastleOpen Mon-Fri 8.30am-5.00pm The Spire Pilgrim Street Newcastle upon Tyne NE1 2DST. 0191 4067770 E. newcastle@cliveowen.com var map;function initMap5(){console.log('Initalisasing Google Maps');var styles=[{featureType:'poi.business',stylers:[{visibility:'off'}]},{featureType:'transit',elementType:'labels.icon',stylers:[{visibility:'off'}]}];var geocoder=new google.maps.Geocoder();geocoder.geocode({'address':"NE1 2DS"},function(results,status){if(status=='OK'){var location=results[0].geometry.location;var map=new google.maps.Map(document.getElementById('map-5'),{center:location,zoom:12});map.setOptions({styles:styles});var marker=new google.maps.Marker({title:"Clive Owen",map:map,optimized:!1,position:location});var infowindow=new google.maps.InfoWindow({content:"Clive Owen",position:location,});infowindow.open(map)}})} function initMaps(){initMap1();initMap2();initMap3();initMap4();initMap5()} CALL US 01325 349700 Join our mailing list today for insights, events and webinars: Get in touchHow can we helpYour-NameEmailContact no.CompanyLocationHow can we help*Please chooseAccounts, outsourcing & online accounting.Audit & AssuranceBusiness AdviceCorporate FinanceGrantsPayrollPrivate Client TaxTaxationOtherPlease provide additional information that will help us direct your message to the appropriate department:*Required fieldsIT ALL FITS, TOGETHER.Subscribe to our newsletter & events invitations:Email Address *Rated Excellent on GoogleWrite your own reviewPowered by Trust.Reviews Our Clients Include: Clive Owen LLP, Chartered Accountants & Business Advisers in the North East of England. OFFICES IN DARLINGTON, DURHAM, YORK, MIDDLESBROUGH & NEWCASTLE. Contact UsCookie PolicyPrivacy PolicySitemapProvision of Services Website © Clive Owen LLP 2025 - All rights reserved {"prefetch":[{"source":"document","where":{"and":[{"href_matches":"\/*"},{"not":{"href_matches":["\/wp-*.php","\/wp-admin\/*","\/wp-content\/uploads\/*","\/wp-content\/*","\/wp-content\/plugins\/*","\/wp-content\/themes\/cliveowen-child\/*","\/wp-content\/themes\/cliveowen\/*","\/*\\?(.+)"]}},{"not":{"selector_matches":"a[rel~=\"nofollow\"]"}},{"not":{"selector_matches":".no-prefetch, .no-prefetch a"}}]},"eagerness":"conservative"}]} wp.i18n.setLocaleData({'text direction\u0004ltr':['ltr']}) (function(domain,translations){var localeData=translations.locale_data[domain]||translations.locale_data.messages;localeData[""].domain=domain;wp.i18n.setLocaleData(localeData,domain)})("contact-form-7",{"translation-revision-date":"2024-05-21 11:58:24+0000","generator":"GlotPress\/4.0.1","domain":"messages","locale_data":{"messages":{"":{"domain":"messages","plural-forms":"nplurals=2; plural=n != 1;","lang":"en_GB"},"Error:":["Error:"]}},"comment":{"reference":"includes\/js\/index.js"}}) var wpcf7={"api":{"root":"https:\/\/www.cliveowen.com\/wp-json\/","namespace":"contact-form-7\/v1"},"cached":1} var BG_SHCE_USE_EFFECTS="0";var BG_SHCE_TOGGLE_SPEED="400";var BG_SHCE_TOGGLE_OPTIONS="none";var BG_SHCE_TOGGLE_EFFECT="blind" var wpcf7r={"ajax_url":"https:\/\/www.cliveowen.com\/wp-admin\/admin-ajax.php"} var wpcf7_recaptcha={"sitekey":"6LcjRJUUAAAAAAgIH3BUXoMtbm5bV8Pi1oyp5WXm","actions":{"homepage":"homepage","contactform":"contactform"}} window.addEventListener("load",function(event){jQuery(".cfx_form_main,.wpcf7-form,.wpforms-form,.gform_wrapper form").each(function(){var form=jQuery(this);var screen_width="";var screen_height="";if(screen_width==""){if(screen){screen_width=screen.width}else{screen_width=jQuery(window).width()}} if(screen_height==""){if(screen){screen_height=screen.height}else{screen_height=jQuery(window).height()}} form.append('<input type="hidden" name="vx_width" value="'+screen_width+'">');form.append('<input type="hidden" name="vx_height" value="'+screen_height+'">');form.append('<input type="hidden" name="vx_url" value="'+window.location.href+'">')})}) $(document).ready(function(){console.log("ready!");$("#navbar-os-mobile .dropdown > a").click(function(e){e.preventDefault();$(this).siblings('ul').toggleClass('dropdown-menu')})}) (function(){var se=document.createElement('script');se.type='text/javascript';se.async=!0;se.src="https://storage.googleapis.com/moneypennychat/js/fa8e2705-9133-4ae6-a788-1d38ccaa229e.js";var done=!1;se.onload=se.onreadystatechange=function(){if(!done&&(!this.readyState||this.readyState==='loaded'||this.readyState==='complete')){done=!0;Moneypenny.setCallback('StartChat',function(email,msg,type){ga('send','event','Moneypenny','startchat',type)});Moneypenny.setCallback('OpenProactive',function(agent,msg){ga('send','event','Moneypenny','proactiveopened',agent)});Moneypenny.setCallback('MessageSubmit',function(email,msg){ga('send','event','Moneypenny','offline')});Moneypenny.setCallback('ChatMessageReceived',function(agent,msg){ga('send','event','Moneypenny','agentmessage',agent)});Moneypenny.setCallback('ChatMessageSent',function(msg){ga('send','event','Moneypenny','visitormessage')});Moneypenny.setCallback('Close',function(agent,status){ga('send','event','Moneypenny','closechat')});Moneypenny.setCallback('Open',function(status){ga('send','event','Moneypenny','openworks')});Moneypenny.setCallback('Minimize',function(isMinimized,chatType,boxType){ga('send','event','Moneypenny','minimizechat')})}};var s=document.getElementsByTagName('script')[0];s.parentNode.insertBefore(se,s)})() (function(i,s,o,g,r,a,m){i.GoogleAnalyticsObject=r;i[r]=i[r]||function(){(i[r].q=i[r].q||[]).push(arguments)},i[r].l=1*new Date();a=s.createElement(o),m=s.getElementsByTagName(o)[0];a.async=1;a.src=g;m.parentNode.insertBefore(a,m)})(window,document,'script','https://www.google-analytics.com/analytics.js','ga');ga('create','UA-42363334-3','auto') window.lazyLoadOptions=Object.assign({},{threshold:300},window.lazyLoadOptions||{});!function(t,e){"object"==typeof exports&&"undefined"!=typeof module?module.exports=e():"function"==typeof define&&define.amd?define(e):(t="undefined"!=typeof globalThis?globalThis:t||self).LazyLoad=e()}(this,function(){"use strict";function e(){return(e=Object.assign||function(t){for(var e=1;e<arguments.length;e++){var n,a=arguments[e];for(n in a)Object.prototype.hasOwnProperty.call(a,n)&&(t[n]=a[n])}return t}).apply(this,arguments)}function o(t){return e({},at,t)}function l(t,e){return t.getAttribute(gt+e)}function c(t){return l(t,vt)}function s(t,e){return function(t,e,n){e=gt+e;null!==n?t.setAttribute(e,n):t.removeAttribute(e)}(t,vt,e)}function i(t){return s(t,null),0}function r(t){return null===c(t)}function u(t){return c(t)===_t}function d(t,e,n,a){t&&(void 0===a?void 0===n?t(e):t(e,n):t(e,n,a))}function f(t,e){et?t.classList.add(e):t.className+=(t.className?" ":"")+e}function _(t,e){et?t.classList.remove(e):t.className=t.className.replace(new RegExp("(^|\\s+)"+e+"(\\s+|$)")," ").replace(/^\s+/,"").replace(/\s+$/,"")}function g(t){return t.llTempImage}function v(t,e){!e||(e=e._observer)&&e.unobserve(t)}function b(t,e){t&&(t.loadingCount+=e)}function p(t,e){t&&(t.toLoadCount=e)}function n(t){for(var e,n=[],a=0;e=t.children[a];a+=1)"SOURCE"===e.tagName&&n.push(e);return n}function h(t,e){(t=t.parentNode)&&"PICTURE"===t.tagName&&n(t).forEach(e)}function a(t,e){n(t).forEach(e)}function m(t){return!!t[lt]}function E(t){return t[lt]}function I(t){return delete t[lt]}function y(e,t){var n;m(e)||(n={},t.forEach(function(t){n[t]=e.getAttribute(t)}),e[lt]=n)}function L(a,t){var o;m(a)&&(o=E(a),t.forEach(function(t){var e,n;e=a,(t=o[n=t])?e.setAttribute(n,t):e.removeAttribute(n)}))}function k(t,e,n){f(t,e.class_loading),s(t,st),n&&(b(n,1),d(e.callback_loading,t,n))}function A(t,e,n){n&&t.setAttribute(e,n)}function O(t,e){A(t,rt,l(t,e.data_sizes)),A(t,it,l(t,e.data_srcset)),A(t,ot,l(t,e.data_src))}function w(t,e,n){var a=l(t,e.data_bg_multi),o=l(t,e.data_bg_multi_hidpi);(a=nt&&o?o:a)&&(t.style.backgroundImage=a,n=n,f(t=t,(e=e).class_applied),s(t,dt),n&&(e.unobserve_completed&&v(t,e),d(e.callback_applied,t,n)))}function x(t,e){!e||0<e.loadingCount||0<e.toLoadCount||d(t.callback_finish,e)}function M(t,e,n){t.addEventListener(e,n),t.llEvLisnrs[e]=n}function N(t){return!!t.llEvLisnrs}function z(t){if(N(t)){var e,n,a=t.llEvLisnrs;for(e in a){var o=a[e];n=e,o=o,t.removeEventListener(n,o)}delete t.llEvLisnrs}}function C(t,e,n){var a;delete t.llTempImage,b(n,-1),(a=n)&&--a.toLoadCount,_(t,e.class_loading),e.unobserve_completed&&v(t,n)}function R(i,r,c){var l=g(i)||i;N(l)||function(t,e,n){N(t)||(t.llEvLisnrs={});var a="VIDEO"===t.tagName?"loadeddata":"load";M(t,a,e),M(t,"error",n)}(l,function(t){var e,n,a,o;n=r,a=c,o=u(e=i),C(e,n,a),f(e,n.class_loaded),s(e,ut),d(n.callback_loaded,e,a),o||x(n,a),z(l)},function(t){var e,n,a,o;n=r,a=c,o=u(e=i),C(e,n,a),f(e,n.class_error),s(e,ft),d(n.callback_error,e,a),o||x(n,a),z(l)})}function T(t,e,n){var a,o,i,r,c;t.llTempImage=document.createElement("IMG"),R(t,e,n),m(c=t)||(c[lt]={backgroundImage:c.style.backgroundImage}),i=n,r=l(a=t,(o=e).data_bg),c=l(a,o.data_bg_hidpi),(r=nt&&c?c:r)&&(a.style.backgroundImage='url("'.concat(r,'")'),g(a).setAttribute(ot,r),k(a,o,i)),w(t,e,n)}function G(t,e,n){var a;R(t,e,n),a=e,e=n,(t=Et[(n=t).tagName])&&(t(n,a),k(n,a,e))}function D(t,e,n){var a;a=t,(-1<It.indexOf(a.tagName)?G:T)(t,e,n)}function S(t,e,n){var a;t.setAttribute("loading","lazy"),R(t,e,n),a=e,(e=Et[(n=t).tagName])&&e(n,a),s(t,_t)}function V(t){t.removeAttribute(ot),t.removeAttribute(it),t.removeAttribute(rt)}function j(t){h(t,function(t){L(t,mt)}),L(t,mt)}function F(t){var e;(e=yt[t.tagName])?e(t):m(e=t)&&(t=E(e),e.style.backgroundImage=t.backgroundImage)}function P(t,e){var n;F(t),n=e,r(e=t)||u(e)||(_(e,n.class_entered),_(e,n.class_exited),_(e,n.class_applied),_(e,n.class_loading),_(e,n.class_loaded),_(e,n.class_error)),i(t),I(t)}function U(t,e,n,a){var o;n.cancel_on_exit&&(c(t)!==st||"IMG"===t.tagName&&(z(t),h(o=t,function(t){V(t)}),V(o),j(t),_(t,n.class_loading),b(a,-1),i(t),d(n.callback_cancel,t,e,a)))}function $(t,e,n,a){var o,i,r=(i=t,0<=bt.indexOf(c(i)));s(t,"entered"),f(t,n.class_entered),_(t,n.class_exited),o=t,i=a,n.unobserve_entered&&v(o,i),d(n.callback_enter,t,e,a),r||D(t,n,a)}function q(t){return t.use_native&&"loading"in HTMLImageElement.prototype}function H(t,o,i){t.forEach(function(t){return(a=t).isIntersecting||0<a.intersectionRatio?$(t.target,t,o,i):(e=t.target,n=t,a=o,t=i,void(r(e)||(f(e,a.class_exited),U(e,n,a,t),d(a.callback_exit,e,n,t))));var e,n,a})}function B(e,n){var t;tt&&!q(e)&&(n._observer=new IntersectionObserver(function(t){H(t,e,n)},{root:(t=e).container===document?null:t.container,rootMargin:t.thresholds||t.threshold+"px"}))}function J(t){return Array.prototype.slice.call(t)}function K(t){return t.container.querySelectorAll(t.elements_selector)}function Q(t){return c(t)===ft}function W(t,e){return e=t||K(e),J(e).filter(r)}function X(e,t){var n;(n=K(e),J(n).filter(Q)).forEach(function(t){_(t,e.class_error),i(t)}),t.update()}function t(t,e){var n,a,t=o(t);this._settings=t,this.loadingCount=0,B(t,this),n=t,a=this,Y&&window.addEventListener("online",function(){X(n,a)}),this.update(e)}var Y="undefined"!=typeof window,Z=Y&&!("onscroll"in window)||"undefined"!=typeof navigator&&/(gle|ing|ro)bot|crawl|spider/i.test(navigator.userAgent),tt=Y&&"IntersectionObserver"in window,et=Y&&"classList"in document.createElement("p"),nt=Y&&1<window.devicePixelRatio,at={elements_selector:".lazy",container:Z||Y?document:null,threshold:300,thresholds:null,data_src:"src",data_srcset:"srcset",data_sizes:"sizes",data_bg:"bg",data_bg_hidpi:"bg-hidpi",data_bg_multi:"bg-multi",data_bg_multi_hidpi:"bg-multi-hidpi",data_poster:"poster",class_applied:"applied",class_loading:"litespeed-loading",class_loaded:"litespeed-loaded",class_error:"error",class_entered:"entered",class_exited:"exited",unobserve_completed:!0,unobserve_entered:!1,cancel_on_exit:!0,callback_enter:null,callback_exit:null,callback_applied:null,callback_loading:null,callback_loaded:null,callback_error:null,callback_finish:null,callback_cancel:null,use_native:!1},ot="src",it="srcset",rt="sizes",ct="poster",lt="llOriginalAttrs",st="loading",ut="loaded",dt="applied",ft="error",_t="native",gt="data-",vt="ll-status",bt=[st,ut,dt,ft],pt=[ot],ht=[ot,ct],mt=[ot,it,rt],Et={IMG:function(t,e){h(t,function(t){y(t,mt),O(t,e)}),y(t,mt),O(t,e)},IFRAME:function(t,e){y(t,pt),A(t,ot,l(t,e.data_src))},VIDEO:function(t,e){a(t,function(t){y(t,pt),A(t,ot,l(t,e.data_src))}),y(t,ht),A(t,ct,l(t,e.data_poster)),A(t,ot,l(t,e.data_src)),t.load()}},It=["IMG","IFRAME","VIDEO"],yt={IMG:j,IFRAME:function(t){L(t,pt)},VIDEO:function(t){a(t,function(t){L(t,pt)}),L(t,ht),t.load()}},Lt=["IMG","IFRAME","VIDEO"];return t.prototype={update:function(t){var e,n,a,o=this._settings,i=W(t,o);{if(p(this,i.length),!Z&&tt)return q(o)?(e=o,n=this,i.forEach(function(t){-1!==Lt.indexOf(t.tagName)&&S(t,e,n)}),void p(n,0)):(t=this._observer,o=i,t.disconnect(),a=t,void o.forEach(function(t){a.observe(t)}));this.loadAll(i)}},destroy:function(){this._observer&&this._observer.disconnect(),K(this._settings).forEach(function(t){I(t)}),delete this._observer,delete this._settings,delete this.loadingCount,delete this.toLoadCount},loadAll:function(t){var e=this,n=this._settings;W(t,n).forEach(function(t){v(t,e),D(t,n,e)})},restoreAll:function(){var e=this._settings;K(e).forEach(function(t){P(t,e)})}},t.load=function(t,e){e=o(e);D(t,e)},t.resetStatus=function(t){i(t)},t}),function(t,e){"use strict";function n(){e.body.classList.add("litespeed_lazyloaded")}function a(){console.log("[LiteSpeed] Start Lazy Load"),o=new LazyLoad(Object.assign({},t.lazyLoadOptions||{},{elements_selector:"[data-lazyloaded]",callback_finish:n})),i=function(){o.update()},t.MutationObserver&&new MutationObserver(i).observe(e.documentElement,{childList:!0,subtree:!0,attributes:!0})}var o,i;t.addEventListener?t.addEventListener("load",a,!1):t.attachEvent("onload",a)}(window,document);window.litespeed_ui_events=window.litespeed_ui_events||["mouseover","click","keydown","wheel","touchmove","touchstart"];var urlCreator=window.URL||window.webkitURL;function litespeed_load_delayed_js_force(){console.log("[LiteSpeed] Start Load JS Delayed"),litespeed_ui_events.forEach(e=>{window.removeEventListener(e,litespeed_load_delayed_js_force,{passive:!0})}),document.querySelectorAll("iframe[data-litespeed-src]").forEach(e=>{e.setAttribute("src",e.getAttribute("data-litespeed-src"))}),"loading"==document.readyState?window.addEventListener("DOMContentLoaded",litespeed_load_delayed_js):litespeed_load_delayed_js()}litespeed_ui_events.forEach(e=>{window.addEventListener(e,litespeed_load_delayed_js_force,{passive:!0})});async function litespeed_load_delayed_js(){let t=[];for(var d in document.querySelectorAll('script[type="litespeed/javascript"]').forEach(e=>{t.push(e)}),t)await new Promise(e=>litespeed_load_one(t[d],e));document.dispatchEvent(new Event("DOMContentLiteSpeedLoaded")),window.dispatchEvent(new Event("DOMContentLiteSpeedLoaded"))}function litespeed_load_one(t,e){console.log("[LiteSpeed] Load ",t);var d=document.createElement("script");d.addEventListener("load",e),d.addEventListener("error",e),t.getAttributeNames().forEach(e=>{"type"!=e&&d.setAttribute("data-src"==e?"src":e,t.getAttribute(e))});let a=!(d.type="text/javascript");!d.src&&t.textContent&&(d.src=litespeed_inline2src(t.textContent),a=!0),t.after(d),t.remove(),a&&e()}function litespeed_inline2src(t){try{var d=urlCreator.createObjectURL(new Blob([t.replace(/^(?:<!--)?(.*?)(?:-->)?$/gm,"$1")],{type:"text/javascript"}))}catch(e){d="data:text/javascript;base64,"+btoa(t.replace(/^(?:<!--)?(.*?)(?:-->)?$/gm,"$1"))}return d}var litespeed_vary=document.cookie.replace(/(?:(?:^|.*;\s*)_lscache_vary\s*\=\s*([^;]*).*$)|^.*$/,"");litespeed_vary||fetch("/wp-content/plugins/litespeed-cache/guest.vary.php",{method:"POST",cache:"no-cache",redirect:"follow"}).then(e=>e.json()).then(e=>{console.log(e),e.hasOwnProperty("reload")&&"yes"==e.reload&&(sessionStorage.setItem("litespeed_docref",document.referrer),window.location.reload(!0))});

Secure Client Portal Toggle navigation ABOUT WHAT WE DO Audit and Accounts What does this mean for you?Working with youTax Strategic Tax ServicesTax PlanningTax Compliance and Reporting Services Making Tax Digital for individualsResearch & DevelopmentSelf-Assessment Tax ReturnsTaxes explainedTax Investigation ServiceMaking tax digital for individualsBusiness PlanningCorporate FinanceGrants Advisory Grant Audits/IARGrant Application SupportGrant Funding OpportunitiesAppraisal and Due DiligenceSubsidy Control Advisory ServicesPayrollResearch & DevelopmentTechnology ServicesWealth ManagementOutsourced ServicesWHO WE WORK WITH ManufacturingSolicitorsTechnologyProperty & ConstructionEducationNot-For-ProfitOur TeamInternational Kreston GlobalDoing Business OverseasSetting up a business in the UKAccreditations Our ValuesResponsible Business The Good Business Charter (GBC)UN SDGsTESTIMONIALSNews & Events BlogsNewsTax TalkEVENTSCareers CareersLife@CliveOwen Life@DarlingtonLife@DurhamLife@YorkLife@MiddlesbroughLife@Newcastle Job SearchHow it all worksGet in Touch Home > Life@CliveOwenLife@CliveOwen XWhat we do Services Audit and AccountancyBusiness PlanningCorporate FinanceGrantsManaged ServicesPayrollResearch & Development (R&D)TaxTechnology ServicesWealth ManagementSectors AcademiesCharities and Not for Profit OrganisationsEducationFood and DrinkManufacturingPropertyPublications Kreston Academies Benchmark Report 2021Kreston Charities Report 2021International Kreston GlobalDoing Business OverseasSetting up a business in the UKTeesside FreeportNews and Insights General NewsNewsBlogTax TalkOur TeamCareers at Clive Owen LLP CareersStudentsGet in TouchLIFE@CLIVEOWENWHO ARE WE?The firm was established in 1983 and has grown from the founding partner and his secretary into a nearly 150-strong team with 15 partners across 5 offices in Darlington, Durham, York, Middlesbrough and Newcastle.As one of the largest independent firms in the region, we are large enough to have experts providing a range of multi-disciplinary skills whilst retaining our ability to provide excellent personal service to meet our clients’ bespoke needs.We are privileged to work with some of the region’s most successful entrepreneurial businesses to help them achieve their business and financial goals.WHAT IS LIFE LIKE AT CLIVE OWEN?We asked our teams to share some of their experiences with you to illustrate what it’s really like working with us, and being part of a Great Place To Work ®. They talk about their roles, training routes, career progression and the impact they make on the firm.Plus, you get to hear from some of the inspiring colleagues you could be working with. Chris Beaumont - Meet the team Phillipa Symington - Meet the team $(document).ready(function(){var primaryImageIFrame=jQuery('#primary-iframe');var firstImageElement=jQuery('#first-video');var secondImageElement=jQuery('#second-video');var thirdImageElement=jQuery('#third-video');var swapImage=function swapImage(to,from){var toImage=to.data('image');var toUrl=to.data('url');var toTitle=to.data('title');var toDate=to.data('date');var fromImage=from.data('image');var fromUrl=from.data('url');var fromTitle=from.data('title');var fromDate=from.data('date');to.data('image',fromImage);to.data('url',fromUrl);to.data('title',fromTitle);to.data('date',fromDate);from.data('image',toImage);from.data('url',toUrl);from.data('title',toTitle);from.data('date',toDate);primaryImageIFrame.attr('src',toUrl);to.find('#ud-image').attr('src',fromImage);to.find('#ud-title').text(fromTitle);to.find('#ud-date').text(fromDate)};secondImageElement.click(function(){swapImage(secondImageElement,firstImageElement)});thirdImageElement.click(function(){swapImage(thirdImageElement,firstImageElement)})}) Meet The Team - Ruth Barnes06th Nov 2024We caught up with Audit and Accounts Associate, Ruth Barnes to find out more about her role within the Middlesbrough Audit team. Read Meet The Team - Kieran Watson26th Mar 2024 Meet The Team - Joe Vera-Sanso23rd Jan 2024 WHERE ARE CLIVE OWEN BASED?We have 5 offices in Darlington, Durham, York, Middlesbrough and Newcastle. We operate as one team, working together to achieve success across the firm.Find out more about our offices:.ud-office-container img { max-height: 240px; margin-left: auto; } .ud-office-container { margin-bottom: 20px; } Life@Darlington Life@Durham Life@York Life@Middlesbrough Life@Newcastle WHAT MATTERS TO US?We recognise that it’s not just about the work you do but that our commitment to our teams and communities matters too. We are focussed on making the firm more sustainable and doing business responsibly and we live by our Values.We understand that our success stems from the quality of our people, so we offer a great work life balance and culture alongside first class training and career progression opportunities which helps us retain the best talent.We are a lifelong learning organisation, investing in our unique Aspire learning platform and supportive and inclusive leadership and mentoring.We also offer and enviable client base and work that makes a difference, helping our clients solve their problems. With us you will be empowered to make an impact and work with our experts to drive innovative ideas and solutions. Find your future: LOCATION (All)DarlingtonDurhamMiddlesbroughNewcastleYork Search REWARD & RECOGNITION TRAINING & DEVELOPMENT OUR VALUES LIFE @ CLIVE OWEN IT ALL FITS, TOGETHER.Subscribe to our newsletter & events invitations:Email Address *Rated Excellent on GoogleWrite your own reviewPowered by Trust.Reviews Our Clients Include: Clive Owen LLP, Chartered Accountants & Business Advisers in the North East of England. OFFICES IN DARLINGTON, DURHAM, YORK, MIDDLESBROUGH & NEWCASTLE. Contact UsCookie PolicyPrivacy PolicySitemapProvision of Services Website © Clive Owen LLP 2025 - All rights reserved {"prefetch":[{"source":"document","where":{"and":[{"href_matches":"\/*"},{"not":{"href_matches":["\/wp-*.php","\/wp-admin\/*","\/wp-content\/uploads\/*","\/wp-content\/*","\/wp-content\/plugins\/*","\/wp-content\/themes\/cliveowen-child\/*","\/wp-content\/themes\/cliveowen\/*","\/*\\?(.+)"]}},{"not":{"selector_matches":"a[rel~=\"nofollow\"]"}},{"not":{"selector_matches":".no-prefetch, .no-prefetch a"}}]},"eagerness":"conservative"}]} wp.i18n.setLocaleData({'text direction\u0004ltr':['ltr']}) (function(domain,translations){var localeData=translations.locale_data[domain]||translations.locale_data.messages;localeData[""].domain=domain;wp.i18n.setLocaleData(localeData,domain)})("contact-form-7",{"translation-revision-date":"2024-05-21 11:58:24+0000","generator":"GlotPress\/4.0.1","domain":"messages","locale_data":{"messages":{"":{"domain":"messages","plural-forms":"nplurals=2; plural=n != 1;","lang":"en_GB"},"Error:":["Error:"]}},"comment":{"reference":"includes\/js\/index.js"}}) var wpcf7={"api":{"root":"https:\/\/www.cliveowen.com\/wp-json\/","namespace":"contact-form-7\/v1"},"cached":1} var BG_SHCE_USE_EFFECTS="0";var BG_SHCE_TOGGLE_SPEED="400";var BG_SHCE_TOGGLE_OPTIONS="none";var BG_SHCE_TOGGLE_EFFECT="blind" var wpcf7r={"ajax_url":"https:\/\/www.cliveowen.com\/wp-admin\/admin-ajax.php"} var wpcf7_recaptcha={"sitekey":"6LcjRJUUAAAAAAgIH3BUXoMtbm5bV8Pi1oyp5WXm","actions":{"homepage":"homepage","contactform":"contactform"}} window.addEventListener("load",function(event){jQuery(".cfx_form_main,.wpcf7-form,.wpforms-form,.gform_wrapper form").each(function(){var form=jQuery(this);var screen_width="";var screen_height="";if(screen_width==""){if(screen){screen_width=screen.width}else{screen_width=jQuery(window).width()}} if(screen_height==""){if(screen){screen_height=screen.height}else{screen_height=jQuery(window).height()}} form.append('<input type="hidden" name="vx_width" value="'+screen_width+'">');form.append('<input type="hidden" name="vx_height" value="'+screen_height+'">');form.append('<input type="hidden" name="vx_url" value="'+window.location.href+'">')})}) $(document).ready(function(){console.log("ready!");$("#navbar-os-mobile .dropdown > a").click(function(e){e.preventDefault();$(this).siblings('ul').toggleClass('dropdown-menu')})}) (function(){var se=document.createElement('script');se.type='text/javascript';se.async=!0;se.src="https://storage.googleapis.com/moneypennychat/js/fa8e2705-9133-4ae6-a788-1d38ccaa229e.js";var done=!1;se.onload=se.onreadystatechange=function(){if(!done&&(!this.readyState||this.readyState==='loaded'||this.readyState==='complete')){done=!0;Moneypenny.setCallback('StartChat',function(email,msg,type){ga('send','event','Moneypenny','startchat',type)});Moneypenny.setCallback('OpenProactive',function(agent,msg){ga('send','event','Moneypenny','proactiveopened',agent)});Moneypenny.setCallback('MessageSubmit',function(email,msg){ga('send','event','Moneypenny','offline')});Moneypenny.setCallback('ChatMessageReceived',function(agent,msg){ga('send','event','Moneypenny','agentmessage',agent)});Moneypenny.setCallback('ChatMessageSent',function(msg){ga('send','event','Moneypenny','visitormessage')});Moneypenny.setCallback('Close',function(agent,status){ga('send','event','Moneypenny','closechat')});Moneypenny.setCallback('Open',function(status){ga('send','event','Moneypenny','openworks')});Moneypenny.setCallback('Minimize',function(isMinimized,chatType,boxType){ga('send','event','Moneypenny','minimizechat')})}};var s=document.getElementsByTagName('script')[0];s.parentNode.insertBefore(se,s)})() (function(i,s,o,g,r,a,m){i.GoogleAnalyticsObject=r;i[r]=i[r]||function(){(i[r].q=i[r].q||[]).push(arguments)},i[r].l=1*new Date();a=s.createElement(o),m=s.getElementsByTagName(o)[0];a.async=1;a.src=g;m.parentNode.insertBefore(a,m)})(window,document,'script','https://www.google-analytics.com/analytics.js','ga');ga('create','UA-42363334-3','auto') var litespeed_vary=document.cookie.replace(/(?:(?:^|.*;\s*)_lscache_vary\s*\=\s*([^;]*).*$)|^.*$/,"");litespeed_vary||fetch("/wp-content/plugins/litespeed-cache/guest.vary.php",{method:"POST",cache:"no-cache",redirect:"follow"}).then(e=>e.json()).then(e=>{console.log(e),e.hasOwnProperty("reload")&&"yes"==e.reload&&(sessionStorage.setItem("litespeed_docref",document.referrer),window.location.reload(!0))});window.litespeed_ui_events=window.litespeed_ui_events||["mouseover","click","keydown","wheel","touchmove","touchstart"];var urlCreator=window.URL||window.webkitURL;function litespeed_load_delayed_js_force(){console.log("[LiteSpeed] Start Load JS Delayed"),litespeed_ui_events.forEach(e=>{window.removeEventListener(e,litespeed_load_delayed_js_force,{passive:!0})}),document.querySelectorAll("iframe[data-litespeed-src]").forEach(e=>{e.setAttribute("src",e.getAttribute("data-litespeed-src"))}),"loading"==document.readyState?window.addEventListener("DOMContentLoaded",litespeed_load_delayed_js):litespeed_load_delayed_js()}litespeed_ui_events.forEach(e=>{window.addEventListener(e,litespeed_load_delayed_js_force,{passive:!0})});async function litespeed_load_delayed_js(){let t=[];for(var d in document.querySelectorAll('script[type="litespeed/javascript"]').forEach(e=>{t.push(e)}),t)await new Promise(e=>litespeed_load_one(t[d],e));document.dispatchEvent(new Event("DOMContentLiteSpeedLoaded")),window.dispatchEvent(new Event("DOMContentLiteSpeedLoaded"))}function litespeed_load_one(t,e){console.log("[LiteSpeed] Load ",t);var d=document.createElement("script");d.addEventListener("load",e),d.addEventListener("error",e),t.getAttributeNames().forEach(e=>{"type"!=e&&d.setAttribute("data-src"==e?"src":e,t.getAttribute(e))});let a=!(d.type="text/javascript");!d.src&&t.textContent&&(d.src=litespeed_inline2src(t.textContent),a=!0),t.after(d),t.remove(),a&&e()}function litespeed_inline2src(t){try{var d=urlCreator.createObjectURL(new Blob([t.replace(/^(?:<!--)?(.*?)(?:-->)?$/gm,"$1")],{type:"text/javascript"}))}catch(e){d="data:text/javascript;base64,"+btoa(t.replace(/^(?:<!--)?(.*?)(?:-->)?$/gm,"$1"))}return d}

Secure Client Portal Toggle navigation ABOUT WHAT WE DO Audit and Accounts What does this mean for you?Working with youTax Strategic Tax ServicesTax PlanningTax Compliance and Reporting Services Making Tax Digital for individualsResearch & DevelopmentSelf-Assessment Tax ReturnsTaxes explainedTax Investigation ServiceMaking tax digital for individualsBusiness PlanningCorporate FinanceGrants Advisory Grant Audits/IARGrant Application SupportGrant Funding OpportunitiesAppraisal and Due DiligenceSubsidy Control Advisory ServicesPayrollResearch & DevelopmentTechnology ServicesWealth ManagementOutsourced ServicesWHO WE WORK WITH ManufacturingSolicitorsTechnologyProperty & ConstructionEducationNot-For-ProfitOur TeamInternational Kreston GlobalDoing Business OverseasSetting up a business in the UKAccreditations Our ValuesResponsible Business The Good Business Charter (GBC)UN SDGsTESTIMONIALSNews & Events BlogsNewsTax TalkEVENTSCareers CareersLife@CliveOwen Life@DarlingtonLife@DurhamLife@YorkLife@MiddlesbroughLife@Newcastle Job SearchHow it all worksGet in Touch Home > Our TeamOur Team XWhat we do Services Audit and AccountancyBusiness PlanningCorporate FinanceGrantsManaged ServicesPayrollResearch & Development (R&D)TaxTechnology ServicesWealth ManagementSectors AcademiesCharities and Not for Profit OrganisationsEducationFood and DrinkManufacturingPropertyPublications Kreston Academies Benchmark Report 2021Kreston Charities Report 2021International Kreston GlobalDoing Business OverseasSetting up a business in the UKTeesside FreeportNews and Insights General NewsNewsBlogTax TalkOur TeamCareers at Clive Owen LLP CareersStudentsGet in TouchWe have a high calibre of staff who understand our clients’ needs and work closely with them acting as a sounding board. We are a Great Place To Work® and have nearly 150 colleagues, over 70% of whom are qualified Chartered or Certified Accountants or studying a professional qualification.If you’re looking to join the team, then check out our vacancies section.Filter by office: AllPartnersSimon Hook Darlington, Durham, Middlesbrough, Newcastle, YorkJoint Managing Partner E: simon.hook@cliveowen.com T: 0191 3842244 View ProfileKevin Shotton Darlington, Durham, Middlesbrough, Newcastle, YorkJoint Managing Partner E: kevin.shotton@cliveowen.com T: 07867 355552 View ProfileChris Beaumont Darlington, Middlesbrough Partner $(".476578").modalVideo() E: chris.beaumont@cliveowen.com T: 07867 788011 View ProfileGary Ellis DurhamPartner E: gary.ellis@cliveowen.com T: 07712 660361 View ProfileCarl Wright Darlington, Durham, York, Middlesbrough Partner E: carl.wright@cliveowen.com T: 07541 688532 View ProfileDavid Baggaley Darlington, York, Middlesbrough, NewcastleTax Partner E: david.baggaley@cliveowen.com T: 07717 452437 View ProfileIan Jarvis Darlington, Durham, York, Middlesbrough, NewcastleManaged Services Partner & Director at Radius Technology Solutions Ltd E: ian.jarvis@cliveowen.com T: 07539 893614 View ProfileJames Davies DarlingtonAudit and Assurance Partner E: james.davies@cliveowen.com T: 01325 349700 View ProfileJonathan Doyle York Accounts and Business Advisory Partner E: jonathan.doyle@cliveowen.com T: 01904 784400 View ProfileLee Watson Darlington, Middlesbrough Tax Partner E: lee.watson@cliveowen.com T: 07740 340245 View ProfileMartin Hobson Darlington Partner E: martin.hobson@cliveowen.com T: 01325 349700 View ProfileMichael Cantwell Darlington, Durham, Middlesbrough, York, Newcastle Corporate Finance Partner E: michael.cantwell@cliveowen.com T: 01325 349700 View ProfileNicola Bellerby Durham Tax Partner E: nicola.bellerby@cliveowen.com T: 07736 618169 View ProfilePhillipa Symington York, Darlington Partner $(".61834").modalVideo() E: phillipa.symington@cliveowen.com T: 07565 197175 View ProfileStephen Harris NewcastleTax Partner E: stephen.harris@cliveowen.com T: 07798 610694 View ProfileDirectorsAngela Mikola YorkTax Director E: angela.mikola@cliveowen.com T: 01904 784400 View ProfileBrad Haywood Darlington, Durham, York, Middlesbrough, NewcastleDirector of Consulting E: brad.haywood@cliveowen.com T: 07511 607668 View ProfileBridget Charlton Darlington, Durham, York, Middlesbrough, NewcastleMarketing Director E: bridget.charlton@cliveowen.com T: 01325 349700 View ProfileChris Tindle Durham, NewcastleAudit and Accounts Director E: chris.tindle@cliveowen.com T: 0191 3842244 View ProfileElizabeth Rothery NewcastleTax Director E: elizabeth.rothery@cliveowen.com T: 0191 4067770 View ProfileLeanne Leftley NewcastleAudit & Accounts Director E: leanne.leftley@cliveowen.com T: 0191 4067770 View ProfileLee Huck Darlington, Durham, York, Middlesbrough, NewcastleManaging Director at Radius Technology Services E: leeh@radiusit.co.uk T: 01325 349686 View ProfileRebecca Davison DarlingtonAudit Director E: rebecca.davison@cliveowen.com T: 01325 349700 View ProfileUla White Darlington, Durham, York, Middlesbrough, NewcastleHead of People & Culture E: ula.white@cliveowen.com T: 07852979535 View ProfileAssociate DirectorsConsultantsNeville Baldry DarlingtonGrants Consultant E: neville.baldry@cliveowen.com T: 01325 349700View ProfilePeter Hogan DarlingtonPrivate Client Consultant E: peter.hogan@cliveowen.com T: 01325 349700View ProfileTony Luckett Darlington Consultant E: tony.luckett@cliveowen.com T: 07712 660364 View ProfileManagersAaron Larvin NewcastleTax Manager E: aaron.larvin@cliveowen.com T: 0191 4067770 View ProfileAdam Wingrove YorkTax Manager E: adam.wingrove@cliveowen.com T: 01904 784400 View ProfileAshley Hogg DarlingtonAudit and Accounts Manager E: ashley.hogg@cliveowen.com T: 01325 349700 View ProfileAmy Luckett DurhamAudit & Accounts Manager E: amy.luckett@cliveowen.com T: 0191 3842244 View ProfileChris McCann Darlington, Durham, York, Middlesbrough, NewcastleHead of IT E: chrism@cliveowenit.co.uk T: 01325 349700 View ProfileClaudine Norden DurhamTax Manager E: claudine.norden@cliveowen.com T: 0191 3842244 View ProfileDarren Ellis MiddlesbroughAccounts Manager E: darren.ellis@cliveowen.com T: 01642 548830 View ProfileEleanor Kay Darlington Grants Manager E: eleanor.kay@cliveowen.com T: 01325 349700 View ProfileElizabeth Layfield DarlingtonSenior Tax Manager E: elizabeth.layfield@cliveowen.com T: 01325 349700 View ProfileGary Pollard MiddlesbroughSenior Manager E: gary.pollard@cliveowen.com T: 01642 548830 View ProfileHelen Robinson MiddlesbroughSenior Managed Services Manager E: helen.robinson@cliveowen.com T: 01642 548830 View ProfileJames Ellis DurhamSenior Audit and Accounts Manager E: james.ellis@cliveowen.com T: 0191 3842244 View ProfileLisa Fletcher YorkAccounts & Business Advisory Manager E: lisa.fletcher@cliveowen.com T: 01904 784400 View ProfileLauren Turner DarlingtonAudit & Accounts Manager E: lauren.turner@cliveowen.com T: 01325 349700 View ProfileLouise Keetley MiddlesbroughSenior Managed Services Manager E: louise.keetley@cliveowen.com T: 01642 548830 View ProfileMatt Killen DarlingtonTax Manager E: matt.killen@cliveowen.com T: 01325 349700 View ProfileRebecca Porritt DurhamAudit and Accounts Manager E: rebecca.porritt@cliveowen.com T: 0191 3842244 View ProfileRobert Powell YorkSenior Audit and Accounts Manager E: robert.powell@cliveowen.com T: 01904 784400 View ProfileSamantha Laverick DarlingtonAdministration Manager E: samantha.laverick@cliveowen.com T: 01325 349700 View ProfileSarah Taylor MiddlesbroughManaged Services Manager E: sarah.taylor@cliveowen.com T: 01642 548830 View ProfileSarah-Jane Wilbor DarlingtonAudit and Accounts Manager E: sarah-jane.wilbor@cliveowen.com T: 01325 349700View ProfileShirley Lamb DarlingtonSenior Payroll Manager E: shirley.lamb@cliveowen.com T: 01325 349700 View ProfileStuart Nicholls DarlingtonMarketing Manager E: stuart.nicholls@cliveowen.com T: 01325 349700 View ProfileSue Lane DarlingtonPayroll Manager E: sue.lane@cliveowen.com T: 01325 349700 View Profile CALL US 01325 349700 Join our mailing list today for insights, events and webinars: Get in touchHow can we helpYour-NameEmailContact no.CompanyLocationHow can we help*Please chooseAccounts, outsourcing & online accounting.Audit & AssuranceBusiness AdviceCorporate FinanceGrantsPayrollPrivate Client TaxTaxationOtherPlease provide additional information that will help us direct your message to the appropriate department:*Required fields console.log('Begin');$(document).ready(function($){if($('.team .team-member').length){var offices=[];var theseOffices='';$('.team .team-member').each(function(){var thisOffice=$(this).attr('data-office');if(thisOffice!=''){theseOffices=thisOffice.split(',');theseOffices.forEach(function(singleOffice){if($.inArray(singleOffice,offices)==-1){offices.push(singleOffice)}})}});console.log(offices);if(offices.length){for(i=0;i<offices.length;i++){$('#office-filter').append("<a href='#' data-office='"+offices[i]+"'>"+offices[i]+"</a>")} $('#office-filter').show();hideUnusedTitles();$('#office-filter a').on('click',function(e){e.preventDefault();var thisOffice=$(this).attr('data-office');if(thisOffice=='all'){$('.team .team-member').show()}else{$('.team .team-member').hide();$('.team .team-member.office-'+thisOffice).show();$('.team .team-member.office-').show()} $('#office-filter a').removeClass('is-active');$(this).addClass('is-active');hideUnusedTitles()})}} function hideUnusedTitles(){$('.team').each(function(){if(!$(this).find('.team-member').is(':visible')){$(this).prev().hide()}else{$(this).prev().show()}})}}) IT ALL FITS, TOGETHER.Subscribe to our newsletter & events invitations:Email Address *Rated Excellent on GoogleWrite your own reviewPowered by Trust.Reviews Our Clients Include: Clive Owen LLP, Chartered Accountants & Business Advisers in the North East of England. OFFICES IN DARLINGTON, DURHAM, YORK, MIDDLESBROUGH & NEWCASTLE. Contact UsCookie PolicyPrivacy PolicySitemapProvision of Services Website © Clive Owen LLP 2025 - All rights reserved {"prefetch":[{"source":"document","where":{"and":[{"href_matches":"\/*"},{"not":{"href_matches":["\/wp-*.php","\/wp-admin\/*","\/wp-content\/uploads\/*","\/wp-content\/*","\/wp-content\/plugins\/*","\/wp-content\/themes\/cliveowen-child\/*","\/wp-content\/themes\/cliveowen\/*","\/*\\?(.+)"]}},{"not":{"selector_matches":"a[rel~=\"nofollow\"]"}},{"not":{"selector_matches":".no-prefetch, .no-prefetch a"}}]},"eagerness":"conservative"}]} wp.i18n.setLocaleData({'text direction\u0004ltr':['ltr']}) (function(domain,translations){var localeData=translations.locale_data[domain]||translations.locale_data.messages;localeData[""].domain=domain;wp.i18n.setLocaleData(localeData,domain)})("contact-form-7",{"translation-revision-date":"2024-05-21 11:58:24+0000","generator":"GlotPress\/4.0.1","domain":"messages","locale_data":{"messages":{"":{"domain":"messages","plural-forms":"nplurals=2; plural=n != 1;","lang":"en_GB"},"Error:":["Error:"]}},"comment":{"reference":"includes\/js\/index.js"}}) var wpcf7={"api":{"root":"https:\/\/www.cliveowen.com\/wp-json\/","namespace":"contact-form-7\/v1"},"cached":1} var BG_SHCE_USE_EFFECTS="0";var BG_SHCE_TOGGLE_SPEED="400";var BG_SHCE_TOGGLE_OPTIONS="none";var BG_SHCE_TOGGLE_EFFECT="blind" var wpcf7r={"ajax_url":"https:\/\/www.cliveowen.com\/wp-admin\/admin-ajax.php"} var wpcf7_recaptcha={"sitekey":"6LcjRJUUAAAAAAgIH3BUXoMtbm5bV8Pi1oyp5WXm","actions":{"homepage":"homepage","contactform":"contactform"}} window.addEventListener("load",function(event){jQuery(".cfx_form_main,.wpcf7-form,.wpforms-form,.gform_wrapper form").each(function(){var form=jQuery(this);var screen_width="";var screen_height="";if(screen_width==""){if(screen){screen_width=screen.width}else{screen_width=jQuery(window).width()}} if(screen_height==""){if(screen){screen_height=screen.height}else{screen_height=jQuery(window).height()}} form.append('<input type="hidden" name="vx_width" value="'+screen_width+'">');form.append('<input type="hidden" name="vx_height" value="'+screen_height+'">');form.append('<input type="hidden" name="vx_url" value="'+window.location.href+'">')})}) $(document).ready(function(){console.log("ready!");$("#navbar-os-mobile .dropdown > a").click(function(e){e.preventDefault();$(this).siblings('ul').toggleClass('dropdown-menu')})}) (function(){var se=document.createElement('script');se.type='text/javascript';se.async=!0;se.src="https://storage.googleapis.com/moneypennychat/js/fa8e2705-9133-4ae6-a788-1d38ccaa229e.js";var done=!1;se.onload=se.onreadystatechange=function(){if(!done&&(!this.readyState||this.readyState==='loaded'||this.readyState==='complete')){done=!0;Moneypenny.setCallback('StartChat',function(email,msg,type){ga('send','event','Moneypenny','startchat',type)});Moneypenny.setCallback('OpenProactive',function(agent,msg){ga('send','event','Moneypenny','proactiveopened',agent)});Moneypenny.setCallback('MessageSubmit',function(email,msg){ga('send','event','Moneypenny','offline')});Moneypenny.setCallback('ChatMessageReceived',function(agent,msg){ga('send','event','Moneypenny','agentmessage',agent)});Moneypenny.setCallback('ChatMessageSent',function(msg){ga('send','event','Moneypenny','visitormessage')});Moneypenny.setCallback('Close',function(agent,status){ga('send','event','Moneypenny','closechat')});Moneypenny.setCallback('Open',function(status){ga('send','event','Moneypenny','openworks')});Moneypenny.setCallback('Minimize',function(isMinimized,chatType,boxType){ga('send','event','Moneypenny','minimizechat')})}};var s=document.getElementsByTagName('script')[0];s.parentNode.insertBefore(se,s)})() (function(i,s,o,g,r,a,m){i.GoogleAnalyticsObject=r;i[r]=i[r]||function(){(i[r].q=i[r].q||[]).push(arguments)},i[r].l=1*new Date();a=s.createElement(o),m=s.getElementsByTagName(o)[0];a.async=1;a.src=g;m.parentNode.insertBefore(a,m)})(window,document,'script','https://www.google-analytics.com/analytics.js','ga');ga('create','UA-42363334-3','auto') window.lazyLoadOptions=Object.assign({},{threshold:300},window.lazyLoadOptions||{});!function(t,e){"object"==typeof exports&&"undefined"!=typeof module?module.exports=e():"function"==typeof define&&define.amd?define(e):(t="undefined"!=typeof globalThis?globalThis:t||self).LazyLoad=e()}(this,function(){"use strict";function e(){return(e=Object.assign||function(t){for(var e=1;e<arguments.length;e++){var n,a=arguments[e];for(n in a)Object.prototype.hasOwnProperty.call(a,n)&&(t[n]=a[n])}return t}).apply(this,arguments)}function o(t){return e({},at,t)}function l(t,e){return t.getAttribute(gt+e)}function c(t){return l(t,vt)}function s(t,e){return function(t,e,n){e=gt+e;null!==n?t.setAttribute(e,n):t.removeAttribute(e)}(t,vt,e)}function i(t){return s(t,null),0}function r(t){return null===c(t)}function u(t){return c(t)===_t}function d(t,e,n,a){t&&(void 0===a?void 0===n?t(e):t(e,n):t(e,n,a))}function f(t,e){et?t.classList.add(e):t.className+=(t.className?" ":"")+e}function _(t,e){et?t.classList.remove(e):t.className=t.className.replace(new RegExp("(^|\\s+)"+e+"(\\s+|$)")," ").replace(/^\s+/,"").replace(/\s+$/,"")}function g(t){return t.llTempImage}function v(t,e){!e||(e=e._observer)&&e.unobserve(t)}function b(t,e){t&&(t.loadingCount+=e)}function p(t,e){t&&(t.toLoadCount=e)}function n(t){for(var e,n=[],a=0;e=t.children[a];a+=1)"SOURCE"===e.tagName&&n.push(e);return n}function h(t,e){(t=t.parentNode)&&"PICTURE"===t.tagName&&n(t).forEach(e)}function a(t,e){n(t).forEach(e)}function m(t){return!!t[lt]}function E(t){return t[lt]}function I(t){return delete t[lt]}function y(e,t){var n;m(e)||(n={},t.forEach(function(t){n[t]=e.getAttribute(t)}),e[lt]=n)}function L(a,t){var o;m(a)&&(o=E(a),t.forEach(function(t){var e,n;e=a,(t=o[n=t])?e.setAttribute(n,t):e.removeAttribute(n)}))}function k(t,e,n){f(t,e.class_loading),s(t,st),n&&(b(n,1),d(e.callback_loading,t,n))}function A(t,e,n){n&&t.setAttribute(e,n)}function O(t,e){A(t,rt,l(t,e.data_sizes)),A(t,it,l(t,e.data_srcset)),A(t,ot,l(t,e.data_src))}function w(t,e,n){var a=l(t,e.data_bg_multi),o=l(t,e.data_bg_multi_hidpi);(a=nt&&o?o:a)&&(t.style.backgroundImage=a,n=n,f(t=t,(e=e).class_applied),s(t,dt),n&&(e.unobserve_completed&&v(t,e),d(e.callback_applied,t,n)))}function x(t,e){!e||0<e.loadingCount||0<e.toLoadCount||d(t.callback_finish,e)}function M(t,e,n){t.addEventListener(e,n),t.llEvLisnrs[e]=n}function N(t){return!!t.llEvLisnrs}function z(t){if(N(t)){var e,n,a=t.llEvLisnrs;for(e in a){var o=a[e];n=e,o=o,t.removeEventListener(n,o)}delete t.llEvLisnrs}}function C(t,e,n){var a;delete t.llTempImage,b(n,-1),(a=n)&&--a.toLoadCount,_(t,e.class_loading),e.unobserve_completed&&v(t,n)}function R(i,r,c){var l=g(i)||i;N(l)||function(t,e,n){N(t)||(t.llEvLisnrs={});var a="VIDEO"===t.tagName?"loadeddata":"load";M(t,a,e),M(t,"error",n)}(l,function(t){var e,n,a,o;n=r,a=c,o=u(e=i),C(e,n,a),f(e,n.class_loaded),s(e,ut),d(n.callback_loaded,e,a),o||x(n,a),z(l)},function(t){var e,n,a,o;n=r,a=c,o=u(e=i),C(e,n,a),f(e,n.class_error),s(e,ft),d(n.callback_error,e,a),o||x(n,a),z(l)})}function T(t,e,n){var a,o,i,r,c;t.llTempImage=document.createElement("IMG"),R(t,e,n),m(c=t)||(c[lt]={backgroundImage:c.style.backgroundImage}),i=n,r=l(a=t,(o=e).data_bg),c=l(a,o.data_bg_hidpi),(r=nt&&c?c:r)&&(a.style.backgroundImage='url("'.concat(r,'")'),g(a).setAttribute(ot,r),k(a,o,i)),w(t,e,n)}function G(t,e,n){var a;R(t,e,n),a=e,e=n,(t=Et[(n=t).tagName])&&(t(n,a),k(n,a,e))}function D(t,e,n){var a;a=t,(-1<It.indexOf(a.tagName)?G:T)(t,e,n)}function S(t,e,n){var a;t.setAttribute("loading","lazy"),R(t,e,n),a=e,(e=Et[(n=t).tagName])&&e(n,a),s(t,_t)}function V(t){t.removeAttribute(ot),t.removeAttribute(it),t.removeAttribute(rt)}function j(t){h(t,function(t){L(t,mt)}),L(t,mt)}function F(t){var e;(e=yt[t.tagName])?e(t):m(e=t)&&(t=E(e),e.style.backgroundImage=t.backgroundImage)}function P(t,e){var n;F(t),n=e,r(e=t)||u(e)||(_(e,n.class_entered),_(e,n.class_exited),_(e,n.class_applied),_(e,n.class_loading),_(e,n.class_loaded),_(e,n.class_error)),i(t),I(t)}function U(t,e,n,a){var o;n.cancel_on_exit&&(c(t)!==st||"IMG"===t.tagName&&(z(t),h(o=t,function(t){V(t)}),V(o),j(t),_(t,n.class_loading),b(a,-1),i(t),d(n.callback_cancel,t,e,a)))}function $(t,e,n,a){var o,i,r=(i=t,0<=bt.indexOf(c(i)));s(t,"entered"),f(t,n.class_entered),_(t,n.class_exited),o=t,i=a,n.unobserve_entered&&v(o,i),d(n.callback_enter,t,e,a),r||D(t,n,a)}function q(t){return t.use_native&&"loading"in HTMLImageElement.prototype}function H(t,o,i){t.forEach(function(t){return(a=t).isIntersecting||0<a.intersectionRatio?$(t.target,t,o,i):(e=t.target,n=t,a=o,t=i,void(r(e)||(f(e,a.class_exited),U(e,n,a,t),d(a.callback_exit,e,n,t))));var e,n,a})}function B(e,n){var t;tt&&!q(e)&&(n._observer=new IntersectionObserver(function(t){H(t,e,n)},{root:(t=e).container===document?null:t.container,rootMargin:t.thresholds||t.threshold+"px"}))}function J(t){return Array.prototype.slice.call(t)}function K(t){return t.container.querySelectorAll(t.elements_selector)}function Q(t){return c(t)===ft}function W(t,e){return e=t||K(e),J(e).filter(r)}function X(e,t){var n;(n=K(e),J(n).filter(Q)).forEach(function(t){_(t,e.class_error),i(t)}),t.update()}function t(t,e){var n,a,t=o(t);this._settings=t,this.loadingCount=0,B(t,this),n=t,a=this,Y&&window.addEventListener("online",function(){X(n,a)}),this.update(e)}var Y="undefined"!=typeof window,Z=Y&&!("onscroll"in window)||"undefined"!=typeof navigator&&/(gle|ing|ro)bot|crawl|spider/i.test(navigator.userAgent),tt=Y&&"IntersectionObserver"in window,et=Y&&"classList"in document.createElement("p"),nt=Y&&1<window.devicePixelRatio,at={elements_selector:".lazy",container:Z||Y?document:null,threshold:300,thresholds:null,data_src:"src",data_srcset:"srcset",data_sizes:"sizes",data_bg:"bg",data_bg_hidpi:"bg-hidpi",data_bg_multi:"bg-multi",data_bg_multi_hidpi:"bg-multi-hidpi",data_poster:"poster",class_applied:"applied",class_loading:"litespeed-loading",class_loaded:"litespeed-loaded",class_error:"error",class_entered:"entered",class_exited:"exited",unobserve_completed:!0,unobserve_entered:!1,cancel_on_exit:!0,callback_enter:null,callback_exit:null,callback_applied:null,callback_loading:null,callback_loaded:null,callback_error:null,callback_finish:null,callback_cancel:null,use_native:!1},ot="src",it="srcset",rt="sizes",ct="poster",lt="llOriginalAttrs",st="loading",ut="loaded",dt="applied",ft="error",_t="native",gt="data-",vt="ll-status",bt=[st,ut,dt,ft],pt=[ot],ht=[ot,ct],mt=[ot,it,rt],Et={IMG:function(t,e){h(t,function(t){y(t,mt),O(t,e)}),y(t,mt),O(t,e)},IFRAME:function(t,e){y(t,pt),A(t,ot,l(t,e.data_src))},VIDEO:function(t,e){a(t,function(t){y(t,pt),A(t,ot,l(t,e.data_src))}),y(t,ht),A(t,ct,l(t,e.data_poster)),A(t,ot,l(t,e.data_src)),t.load()}},It=["IMG","IFRAME","VIDEO"],yt={IMG:j,IFRAME:function(t){L(t,pt)},VIDEO:function(t){a(t,function(t){L(t,pt)}),L(t,ht),t.load()}},Lt=["IMG","IFRAME","VIDEO"];return t.prototype={update:function(t){var e,n,a,o=this._settings,i=W(t,o);{if(p(this,i.length),!Z&&tt)return q(o)?(e=o,n=this,i.forEach(function(t){-1!==Lt.indexOf(t.tagName)&&S(t,e,n)}),void p(n,0)):(t=this._observer,o=i,t.disconnect(),a=t,void o.forEach(function(t){a.observe(t)}));this.loadAll(i)}},destroy:function(){this._observer&&this._observer.disconnect(),K(this._settings).forEach(function(t){I(t)}),delete this._observer,delete this._settings,delete this.loadingCount,delete this.toLoadCount},loadAll:function(t){var e=this,n=this._settings;W(t,n).forEach(function(t){v(t,e),D(t,n,e)})},restoreAll:function(){var e=this._settings;K(e).forEach(function(t){P(t,e)})}},t.load=function(t,e){e=o(e);D(t,e)},t.resetStatus=function(t){i(t)},t}),function(t,e){"use strict";function n(){e.body.classList.add("litespeed_lazyloaded")}function a(){console.log("[LiteSpeed] Start Lazy Load"),o=new LazyLoad(Object.assign({},t.lazyLoadOptions||{},{elements_selector:"[data-lazyloaded]",callback_finish:n})),i=function(){o.update()},t.MutationObserver&&new MutationObserver(i).observe(e.documentElement,{childList:!0,subtree:!0,attributes:!0})}var o,i;t.addEventListener?t.addEventListener("load",a,!1):t.attachEvent("onload",a)}(window,document);window.litespeed_ui_events=window.litespeed_ui_events||["mouseover","click","keydown","wheel","touchmove","touchstart"];var urlCreator=window.URL||window.webkitURL;function litespeed_load_delayed_js_force(){console.log("[LiteSpeed] Start Load JS Delayed"),litespeed_ui_events.forEach(e=>{window.removeEventListener(e,litespeed_load_delayed_js_force,{passive:!0})}),document.querySelectorAll("iframe[data-litespeed-src]").forEach(e=>{e.setAttribute("src",e.getAttribute("data-litespeed-src"))}),"loading"==document.readyState?window.addEventListener("DOMContentLoaded",litespeed_load_delayed_js):litespeed_load_delayed_js()}litespeed_ui_events.forEach(e=>{window.addEventListener(e,litespeed_load_delayed_js_force,{passive:!0})});async function litespeed_load_delayed_js(){let t=[];for(var d in document.querySelectorAll('script[type="litespeed/javascript"]').forEach(e=>{t.push(e)}),t)await new Promise(e=>litespeed_load_one(t[d],e));document.dispatchEvent(new Event("DOMContentLiteSpeedLoaded")),window.dispatchEvent(new Event("DOMContentLiteSpeedLoaded"))}function litespeed_load_one(t,e){console.log("[LiteSpeed] Load ",t);var d=document.createElement("script");d.addEventListener("load",e),d.addEventListener("error",e),t.getAttributeNames().forEach(e=>{"type"!=e&&d.setAttribute("data-src"==e?"src":e,t.getAttribute(e))});let a=!(d.type="text/javascript");!d.src&&t.textContent&&(d.src=litespeed_inline2src(t.textContent),a=!0),t.after(d),t.remove(),a&&e()}function litespeed_inline2src(t){try{var d=urlCreator.createObjectURL(new Blob([t.replace(/^(?:<!--)?(.*?)(?:-->)?$/gm,"$1")],{type:"text/javascript"}))}catch(e){d="data:text/javascript;base64,"+btoa(t.replace(/^(?:<!--)?(.*?)(?:-->)?$/gm,"$1"))}return d}var litespeed_vary=document.cookie.replace(/(?:(?:^|.*;\s*)_lscache_vary\s*\=\s*([^;]*).*$)|^.*$/,"");litespeed_vary||fetch("/wp-content/plugins/litespeed-cache/guest.vary.php",{method:"POST",cache:"no-cache",redirect:"follow"}).then(e=>e.json()).then(e=>{console.log(e),e.hasOwnProperty("reload")&&"yes"==e.reload&&(sessionStorage.setItem("litespeed_docref",document.referrer),window.location.reload(!0))});

Secure Client Portal Toggle navigation ABOUT WHAT WE DO Audit and Accounts What does this mean for you?Working with youTax Strategic Tax ServicesTax PlanningTax Compliance and Reporting Services Making Tax Digital for individualsResearch & DevelopmentSelf-Assessment Tax ReturnsTaxes explainedTax Investigation ServiceMaking tax digital for individualsBusiness PlanningCorporate FinanceGrants Advisory Grant Audits/IARGrant Application SupportGrant Funding OpportunitiesAppraisal and Due DiligenceSubsidy Control Advisory ServicesPayrollResearch & DevelopmentTechnology ServicesWealth ManagementOutsourced ServicesWHO WE WORK WITH ManufacturingSolicitorsTechnologyProperty & ConstructionEducationNot-For-ProfitOur TeamInternational Kreston GlobalDoing Business OverseasSetting up a business in the UKAccreditations Our ValuesResponsible Business The Good Business Charter (GBC)UN SDGsTESTIMONIALSNews & Events BlogsNewsTax TalkEVENTSCareers CareersLife@CliveOwen Life@DarlingtonLife@DurhamLife@YorkLife@MiddlesbroughLife@Newcastle Job SearchHow it all worksGet in Touch XWhat we do Services Audit and AccountancyBusiness PlanningCorporate FinanceGrantsManaged ServicesPayrollResearch & Development (R&D)TaxTechnology ServicesWealth ManagementSectors AcademiesCharities and Not for Profit OrganisationsEducationFood and DrinkManufacturingPropertyPublications Kreston Academies Benchmark Report 2021Kreston Charities Report 2021International Kreston GlobalDoing Business OverseasSetting up a business in the UKTeesside FreeportNews and Insights General NewsNewsBlogTax TalkOur TeamCareers at Clive Owen LLP CareersStudentsGet in Touch CHARTERED ACCOUNTANTS & BUSINESS ADVISERS LEARN MORE ABOUT HOW WE CAN HELP YOU GET IN TOUCH About us OUR SERVICES Our size means that we are big enough to have experts with a range of multi disciplinary skills, whilst retaining our reputation of supporting clients with very personal, tailored service to meet their individual needs. Read More OUR EXPERTISE Over the years our large, multi disciplinary team has developed expertise in a number of sectors enabling us to provide unique insights through our expert knowledge. Read More OUR TEAM We have a high calibre of staff who understand our clients’ needs and work closely with them acting as a sounding board. We have over 150 colleagues, over 70% of whom are qualified Chartered or Certified Accountants. We are also a Great Place To Work®. Read More What's New Latest NewsClive Owen LLP York celebrates a year of growth, talent development and expanded expertise Clive Owen LLP, a leading independent accountancy and... Read More. Current InsightsBudget Update Seminars Join our tax experts on Thursday 27th November... Read More. IT ALL FITS, TOGETHER.Subscribe to our newsletter & events invitations:Email Address *Rated Excellent on GoogleWrite your own reviewPowered by Trust.Reviews Our Clients Include: Clive Owen LLP, Chartered Accountants & Business Advisers in the North East of England. OFFICES IN DARLINGTON, DURHAM, YORK, MIDDLESBROUGH & NEWCASTLE. Contact UsCookie PolicyPrivacy PolicySitemapProvision of Services Website © Clive Owen LLP 2025 - All rights reserved {"prefetch":[{"source":"document","where":{"and":[{"href_matches":"\/*"},{"not":{"href_matches":["\/wp-*.php","\/wp-admin\/*","\/wp-content\/uploads\/*","\/wp-content\/*","\/wp-content\/plugins\/*","\/wp-content\/themes\/cliveowen-child\/*","\/wp-content\/themes\/cliveowen\/*","\/*\\?(.+)"]}},{"not":{"selector_matches":"a[rel~=\"nofollow\"]"}},{"not":{"selector_matches":".no-prefetch, .no-prefetch a"}}]},"eagerness":"conservative"}]} wp.i18n.setLocaleData({'text direction\u0004ltr':['ltr']}) (function(domain,translations){var localeData=translations.locale_data[domain]||translations.locale_data.messages;localeData[""].domain=domain;wp.i18n.setLocaleData(localeData,domain)})("contact-form-7",{"translation-revision-date":"2024-05-21 11:58:24+0000","generator":"GlotPress\/4.0.1","domain":"messages","locale_data":{"messages":{"":{"domain":"messages","plural-forms":"nplurals=2; plural=n != 1;","lang":"en_GB"},"Error:":["Error:"]}},"comment":{"reference":"includes\/js\/index.js"}}) var wpcf7={"api":{"root":"https:\/\/www.cliveowen.com\/wp-json\/","namespace":"contact-form-7\/v1"},"cached":1} var BG_SHCE_USE_EFFECTS="0";var BG_SHCE_TOGGLE_SPEED="400";var BG_SHCE_TOGGLE_OPTIONS="none";var BG_SHCE_TOGGLE_EFFECT="blind" var wpcf7r={"ajax_url":"https:\/\/www.cliveowen.com\/wp-admin\/admin-ajax.php"} var wpcf7_recaptcha={"sitekey":"6LcjRJUUAAAAAAgIH3BUXoMtbm5bV8Pi1oyp5WXm","actions":{"homepage":"homepage","contactform":"contactform"}} window.addEventListener("load",function(event){jQuery(".cfx_form_main,.wpcf7-form,.wpforms-form,.gform_wrapper form").each(function(){var form=jQuery(this);var screen_width="";var screen_height="";if(screen_width==""){if(screen){screen_width=screen.width}else{screen_width=jQuery(window).width()}} if(screen_height==""){if(screen){screen_height=screen.height}else{screen_height=jQuery(window).height()}} form.append('<input type="hidden" name="vx_width" value="'+screen_width+'">');form.append('<input type="hidden" name="vx_height" value="'+screen_height+'">');form.append('<input type="hidden" name="vx_url" value="'+window.location.href+'">')})}) $(document).ready(function(){console.log("ready!");$("#navbar-os-mobile .dropdown > a").click(function(e){e.preventDefault();$(this).siblings('ul').toggleClass('dropdown-menu')})}) (function(){var se=document.createElement('script');se.type='text/javascript';se.async=!0;se.src="https://storage.googleapis.com/moneypennychat/js/fa8e2705-9133-4ae6-a788-1d38ccaa229e.js";var done=!1;se.onload=se.onreadystatechange=function(){if(!done&&(!this.readyState||this.readyState==='loaded'||this.readyState==='complete')){done=!0;Moneypenny.setCallback('StartChat',function(email,msg,type){ga('send','event','Moneypenny','startchat',type)});Moneypenny.setCallback('OpenProactive',function(agent,msg){ga('send','event','Moneypenny','proactiveopened',agent)});Moneypenny.setCallback('MessageSubmit',function(email,msg){ga('send','event','Moneypenny','offline')});Moneypenny.setCallback('ChatMessageReceived',function(agent,msg){ga('send','event','Moneypenny','agentmessage',agent)});Moneypenny.setCallback('ChatMessageSent',function(msg){ga('send','event','Moneypenny','visitormessage')});Moneypenny.setCallback('Close',function(agent,status){ga('send','event','Moneypenny','closechat')});Moneypenny.setCallback('Open',function(status){ga('send','event','Moneypenny','openworks')});Moneypenny.setCallback('Minimize',function(isMinimized,chatType,boxType){ga('send','event','Moneypenny','minimizechat')})}};var s=document.getElementsByTagName('script')[0];s.parentNode.insertBefore(se,s)})() (function(i,s,o,g,r,a,m){i.GoogleAnalyticsObject=r;i[r]=i[r]||function(){(i[r].q=i[r].q||[]).push(arguments)},i[r].l=1*new Date();a=s.createElement(o),m=s.getElementsByTagName(o)[0];a.async=1;a.src=g;m.parentNode.insertBefore(a,m)})(window,document,'script','https://www.google-analytics.com/analytics.js','ga');ga('create','UA-42363334-3','auto') window.lazyLoadOptions=Object.assign({},{threshold:300},window.lazyLoadOptions||{});!function(t,e){"object"==typeof exports&&"undefined"!=typeof module?module.exports=e():"function"==typeof define&&define.amd?define(e):(t="undefined"!=typeof globalThis?globalThis:t||self).LazyLoad=e()}(this,function(){"use strict";function e(){return(e=Object.assign||function(t){for(var e=1;e<arguments.length;e++){var n,a=arguments[e];for(n in a)Object.prototype.hasOwnProperty.call(a,n)&&(t[n]=a[n])}return t}).apply(this,arguments)}function o(t){return e({},at,t)}function l(t,e){return t.getAttribute(gt+e)}function c(t){return l(t,vt)}function s(t,e){return function(t,e,n){e=gt+e;null!==n?t.setAttribute(e,n):t.removeAttribute(e)}(t,vt,e)}function i(t){return s(t,null),0}function r(t){return null===c(t)}function u(t){return c(t)===_t}function d(t,e,n,a){t&&(void 0===a?void 0===n?t(e):t(e,n):t(e,n,a))}function f(t,e){et?t.classList.add(e):t.className+=(t.className?" ":"")+e}function _(t,e){et?t.classList.remove(e):t.className=t.className.replace(new RegExp("(^|\\s+)"+e+"(\\s+|$)")," ").replace(/^\s+/,"").replace(/\s+$/,"")}function g(t){return t.llTempImage}function v(t,e){!e||(e=e._observer)&&e.unobserve(t)}function b(t,e){t&&(t.loadingCount+=e)}function p(t,e){t&&(t.toLoadCount=e)}function n(t){for(var e,n=[],a=0;e=t.children[a];a+=1)"SOURCE"===e.tagName&&n.push(e);return n}function h(t,e){(t=t.parentNode)&&"PICTURE"===t.tagName&&n(t).forEach(e)}function a(t,e){n(t).forEach(e)}function m(t){return!!t[lt]}function E(t){return t[lt]}function I(t){return delete t[lt]}function y(e,t){var n;m(e)||(n={},t.forEach(function(t){n[t]=e.getAttribute(t)}),e[lt]=n)}function L(a,t){var o;m(a)&&(o=E(a),t.forEach(function(t){var e,n;e=a,(t=o[n=t])?e.setAttribute(n,t):e.removeAttribute(n)}))}function k(t,e,n){f(t,e.class_loading),s(t,st),n&&(b(n,1),d(e.callback_loading,t,n))}function A(t,e,n){n&&t.setAttribute(e,n)}function O(t,e){A(t,rt,l(t,e.data_sizes)),A(t,it,l(t,e.data_srcset)),A(t,ot,l(t,e.data_src))}function w(t,e,n){var a=l(t,e.data_bg_multi),o=l(t,e.data_bg_multi_hidpi);(a=nt&&o?o:a)&&(t.style.backgroundImage=a,n=n,f(t=t,(e=e).class_applied),s(t,dt),n&&(e.unobserve_completed&&v(t,e),d(e.callback_applied,t,n)))}function x(t,e){!e||0<e.loadingCount||0<e.toLoadCount||d(t.callback_finish,e)}function M(t,e,n){t.addEventListener(e,n),t.llEvLisnrs[e]=n}function N(t){return!!t.llEvLisnrs}function z(t){if(N(t)){var e,n,a=t.llEvLisnrs;for(e in a){var o=a[e];n=e,o=o,t.removeEventListener(n,o)}delete t.llEvLisnrs}}function C(t,e,n){var a;delete t.llTempImage,b(n,-1),(a=n)&&--a.toLoadCount,_(t,e.class_loading),e.unobserve_completed&&v(t,n)}function R(i,r,c){var l=g(i)||i;N(l)||function(t,e,n){N(t)||(t.llEvLisnrs={});var a="VIDEO"===t.tagName?"loadeddata":"load";M(t,a,e),M(t,"error",n)}(l,function(t){var e,n,a,o;n=r,a=c,o=u(e=i),C(e,n,a),f(e,n.class_loaded),s(e,ut),d(n.callback_loaded,e,a),o||x(n,a),z(l)},function(t){var e,n,a,o;n=r,a=c,o=u(e=i),C(e,n,a),f(e,n.class_error),s(e,ft),d(n.callback_error,e,a),o||x(n,a),z(l)})}function T(t,e,n){var a,o,i,r,c;t.llTempImage=document.createElement("IMG"),R(t,e,n),m(c=t)||(c[lt]={backgroundImage:c.style.backgroundImage}),i=n,r=l(a=t,(o=e).data_bg),c=l(a,o.data_bg_hidpi),(r=nt&&c?c:r)&&(a.style.backgroundImage='url("'.concat(r,'")'),g(a).setAttribute(ot,r),k(a,o,i)),w(t,e,n)}function G(t,e,n){var a;R(t,e,n),a=e,e=n,(t=Et[(n=t).tagName])&&(t(n,a),k(n,a,e))}function D(t,e,n){var a;a=t,(-1<It.indexOf(a.tagName)?G:T)(t,e,n)}function S(t,e,n){var a;t.setAttribute("loading","lazy"),R(t,e,n),a=e,(e=Et[(n=t).tagName])&&e(n,a),s(t,_t)}function V(t){t.removeAttribute(ot),t.removeAttribute(it),t.removeAttribute(rt)}function j(t){h(t,function(t){L(t,mt)}),L(t,mt)}function F(t){var e;(e=yt[t.tagName])?e(t):m(e=t)&&(t=E(e),e.style.backgroundImage=t.backgroundImage)}function P(t,e){var n;F(t),n=e,r(e=t)||u(e)||(_(e,n.class_entered),_(e,n.class_exited),_(e,n.class_applied),_(e,n.class_loading),_(e,n.class_loaded),_(e,n.class_error)),i(t),I(t)}function U(t,e,n,a){var o;n.cancel_on_exit&&(c(t)!==st||"IMG"===t.tagName&&(z(t),h(o=t,function(t){V(t)}),V(o),j(t),_(t,n.class_loading),b(a,-1),i(t),d(n.callback_cancel,t,e,a)))}function $(t,e,n,a){var o,i,r=(i=t,0<=bt.indexOf(c(i)));s(t,"entered"),f(t,n.class_entered),_(t,n.class_exited),o=t,i=a,n.unobserve_entered&&v(o,i),d(n.callback_enter,t,e,a),r||D(t,n,a)}function q(t){return t.use_native&&"loading"in HTMLImageElement.prototype}function H(t,o,i){t.forEach(function(t){return(a=t).isIntersecting||0<a.intersectionRatio?$(t.target,t,o,i):(e=t.target,n=t,a=o,t=i,void(r(e)||(f(e,a.class_exited),U(e,n,a,t),d(a.callback_exit,e,n,t))));var e,n,a})}function B(e,n){var t;tt&&!q(e)&&(n._observer=new IntersectionObserver(function(t){H(t,e,n)},{root:(t=e).container===document?null:t.container,rootMargin:t.thresholds||t.threshold+"px"}))}function J(t){return Array.prototype.slice.call(t)}function K(t){return t.container.querySelectorAll(t.elements_selector)}function Q(t){return c(t)===ft}function W(t,e){return e=t||K(e),J(e).filter(r)}function X(e,t){var n;(n=K(e),J(n).filter(Q)).forEach(function(t){_(t,e.class_error),i(t)}),t.update()}function t(t,e){var n,a,t=o(t);this._settings=t,this.loadingCount=0,B(t,this),n=t,a=this,Y&&window.addEventListener("online",function(){X(n,a)}),this.update(e)}var Y="undefined"!=typeof window,Z=Y&&!("onscroll"in window)||"undefined"!=typeof navigator&&/(gle|ing|ro)bot|crawl|spider/i.test(navigator.userAgent),tt=Y&&"IntersectionObserver"in window,et=Y&&"classList"in document.createElement("p"),nt=Y&&1<window.devicePixelRatio,at={elements_selector:".lazy",container:Z||Y?document:null,threshold:300,thresholds:null,data_src:"src",data_srcset:"srcset",data_sizes:"sizes",data_bg:"bg",data_bg_hidpi:"bg-hidpi",data_bg_multi:"bg-multi",data_bg_multi_hidpi:"bg-multi-hidpi",data_poster:"poster",class_applied:"applied",class_loading:"litespeed-loading",class_loaded:"litespeed-loaded",class_error:"error",class_entered:"entered",class_exited:"exited",unobserve_completed:!0,unobserve_entered:!1,cancel_on_exit:!0,callback_enter:null,callback_exit:null,callback_applied:null,callback_loading:null,callback_loaded:null,callback_error:null,callback_finish:null,callback_cancel:null,use_native:!1},ot="src",it="srcset",rt="sizes",ct="poster",lt="llOriginalAttrs",st="loading",ut="loaded",dt="applied",ft="error",_t="native",gt="data-",vt="ll-status",bt=[st,ut,dt,ft],pt=[ot],ht=[ot,ct],mt=[ot,it,rt],Et={IMG:function(t,e){h(t,function(t){y(t,mt),O(t,e)}),y(t,mt),O(t,e)},IFRAME:function(t,e){y(t,pt),A(t,ot,l(t,e.data_src))},VIDEO:function(t,e){a(t,function(t){y(t,pt),A(t,ot,l(t,e.data_src))}),y(t,ht),A(t,ct,l(t,e.data_poster)),A(t,ot,l(t,e.data_src)),t.load()}},It=["IMG","IFRAME","VIDEO"],yt={IMG:j,IFRAME:function(t){L(t,pt)},VIDEO:function(t){a(t,function(t){L(t,pt)}),L(t,ht),t.load()}},Lt=["IMG","IFRAME","VIDEO"];return t.prototype={update:function(t){var e,n,a,o=this._settings,i=W(t,o);{if(p(this,i.length),!Z&&tt)return q(o)?(e=o,n=this,i.forEach(function(t){-1!==Lt.indexOf(t.tagName)&&S(t,e,n)}),void p(n,0)):(t=this._observer,o=i,t.disconnect(),a=t,void o.forEach(function(t){a.observe(t)}));this.loadAll(i)}},destroy:function(){this._observer&&this._observer.disconnect(),K(this._settings).forEach(function(t){I(t)}),delete this._observer,delete this._settings,delete this.loadingCount,delete this.toLoadCount},loadAll:function(t){var e=this,n=this._settings;W(t,n).forEach(function(t){v(t,e),D(t,n,e)})},restoreAll:function(){var e=this._settings;K(e).forEach(function(t){P(t,e)})}},t.load=function(t,e){e=o(e);D(t,e)},t.resetStatus=function(t){i(t)},t}),function(t,e){"use strict";function n(){e.body.classList.add("litespeed_lazyloaded")}function a(){console.log("[LiteSpeed] Start Lazy Load"),o=new LazyLoad(Object.assign({},t.lazyLoadOptions||{},{elements_selector:"[data-lazyloaded]",callback_finish:n})),i=function(){o.update()},t.MutationObserver&&new MutationObserver(i).observe(e.documentElement,{childList:!0,subtree:!0,attributes:!0})}var o,i;t.addEventListener?t.addEventListener("load",a,!1):t.attachEvent("onload",a)}(window,document);window.litespeed_ui_events=window.litespeed_ui_events||["mouseover","click","keydown","wheel","touchmove","touchstart"];var urlCreator=window.URL||window.webkitURL;function litespeed_load_delayed_js_force(){console.log("[LiteSpeed] Start Load JS Delayed"),litespeed_ui_events.forEach(e=>{window.removeEventListener(e,litespeed_load_delayed_js_force,{passive:!0})}),document.querySelectorAll("iframe[data-litespeed-src]").forEach(e=>{e.setAttribute("src",e.getAttribute("data-litespeed-src"))}),"loading"==document.readyState?window.addEventListener("DOMContentLoaded",litespeed_load_delayed_js):litespeed_load_delayed_js()}litespeed_ui_events.forEach(e=>{window.addEventListener(e,litespeed_load_delayed_js_force,{passive:!0})});async function litespeed_load_delayed_js(){let t=[];for(var d in document.querySelectorAll('script[type="litespeed/javascript"]').forEach(e=>{t.push(e)}),t)await new Promise(e=>litespeed_load_one(t[d],e));document.dispatchEvent(new Event("DOMContentLiteSpeedLoaded")),window.dispatchEvent(new Event("DOMContentLiteSpeedLoaded"))}function litespeed_load_one(t,e){console.log("[LiteSpeed] Load ",t);var d=document.createElement("script");d.addEventListener("load",e),d.addEventListener("error",e),t.getAttributeNames().forEach(e=>{"type"!=e&&d.setAttribute("data-src"==e?"src":e,t.getAttribute(e))});let a=!(d.type="text/javascript");!d.src&&t.textContent&&(d.src=litespeed_inline2src(t.textContent),a=!0),t.after(d),t.remove(),a&&e()}function litespeed_inline2src(t){try{var d=urlCreator.createObjectURL(new Blob([t.replace(/^(?:<!--)?(.*?)(?:-->)?$/gm,"$1")],{type:"text/javascript"}))}catch(e){d="data:text/javascript;base64,"+btoa(t.replace(/^(?:<!--)?(.*?)(?:-->)?$/gm,"$1"))}return d}var litespeed_vary=document.cookie.replace(/(?:(?:^|.*;\s*)_lscache_vary\s*\=\s*([^;]*).*$)|^.*$/,"");litespeed_vary||fetch("/wp-content/plugins/litespeed-cache/guest.vary.php",{method:"POST",cache:"no-cache",redirect:"follow"}).then(e=>e.json()).then(e=>{console.log(e),e.hasOwnProperty("reload")&&"yes"==e.reload&&(sessionStorage.setItem("litespeed_docref",document.referrer),window.location.reload(!0))});