Members directory

ARMSTRONG WATSON
15 Victoria Place
Carlisle
Cumbria
CA1 1EW

Tel: 01228 690100
Fax: 01228 690101
paul.dickson@armstrongwatson.co.uk
www.armstrongwatson.co.uk

Offices also at:

Carlisle, Penrith, Kendal, Workington, Dumfries, Glasgow, Newcastle, Northallerton, Skipton, Newcastle, Leeds

Company profile

Armstrong Watson is a firm of accountants, business strategists and financial advisers. We have a network of 16 offices throughout the North of England and Scotland, with 33 partners and over 420 team members in a variety of areas such as: Accountancy, Audit, Business & Personal Tax, VAT, Corporate Finance, Business Strategy, Forensic Accounting & Expert Witness, Payroll, Insolvency, Restructuring, Recovery and Insolvency, Financial Planning & Wealth Management. Armstrong Watson is ranked as the UK’s 28th largest accountancy firm in Accountancy Age magazine’s top 50 accountancy firms (2018).

BHP Chartered, Accountants
2 Rutland Park
Sheffield
S10 2PD

Tel: 0114 266 7171
Fax: 0114 266 9846
lisa.leighton@bhp.co.uk
www.bhp.co.uk

Offices also at:

Cleckheaton, Chesterfield, Leeds and York

Company profile

BHP is the largest independent firm of chartered accountants in Yorkshire and North Derbyshire and in the Top 35 firms in the UK. With over 300 staff and 31 partners across five offices (Sheffield, Leeds, Cleckheaton, Chesterfield, York), BHP provides a full portfolio of integrated assurance, advisory, corporate finance, and tax services to entrepreneurial, owner managed and international businesses.
BHP’s longevity spanning over 150 years is testament to the firm’s ability to anticipate, adapt and meet the changing needs of its clients and the business environment. Locally based, but with full international reach through our membership of Kreston International, we are able to support our clients in fulfilling their ambitions wherever they do business.

BISHOP FLEMING
16 Queen Square
Bristol
BS1 4NT

Tel: 01225 486300
Fax:
ASandiford@bishopfleming.co.uk

Offices also at:

Bath, Exeter, Plymouth, Torquay, Truro, Worcester

Company profile

Bishop Fleming one the UK’s leading accountancy and advisory firms, providing a comprehensive range of audit, accounting, tax, wealth and advisory services to SMEs, owner-managed businesses, large businesses, public sector organisations, charities, schools and private individuals. It was awarded Business of the Year at the 2019 British Chambers of Commerce Awards and has been ranked in the Sunday Times Top 100 Best Companies to Work For, for the last five years. The firm has expertise across a number of key sectors including Charities, Education, Food and Drink, Healthcare, International, Manufacturing and Technology amongst others and is a member of Kreston International – a global network of independent accounting firms.

BREBNERS
130 Shaftesbury Avenue
London
W1D 5AR

Tel: 020 7734 2244
Fax: 020 7287 5315
Raef.Gregory@brebners.com
www.brebners.com

Offices also at:

Sevenoaks

Company profile

A medium sized practice with offices in London’s West End and Kent. Clients are wide ranging in both size and type of business, but being in the West End results in our inevitably having a strong presence in media, theatre and post production companies. Furthermore, Brebners has extensive experience with bars, restaurants, clubs and hotels. Brebners offer expertise in audit, accounting, taxation, financial services, corporate finance, insolvency, corporate and forensic work, solicitors accounts rules and expert witness.

BUZZACOTT LLP
130 Wood Street
London
EC2V 6DL

Tel: 020 7556 1200
Fax: 020 7556 1212
hopsont@buzzacott.co.uk
www.buzzacott.co.uk

Company profile

Buzzacott is an independent firm of accountants based in the City of London, all teams are in the one location, which facilitates easy communication and cooperative working. At Buzzacott we define ourselves by the needs of our clients. These needs range from those of nuns to those of hedge fund managers. Our specialist teams combine niche expertise in regulation intensive sectors – expatriates, charities, LLPs – with excellence in mainstream tax and financial management services. The relationships we build are both personal and enduring.

DIXON WILSON
22 Chancery Lane
London
WC2A 1LS

Tel: 020 7680 8100
Fax: 020 7680 8101
jameskidgell@dixonwilson.co.uk
www.dixonwilson.co.uk

Offices also at:

Paris

Company profile

Founded in 1888, Dixon Wilson specialises in the provision of tax, accountancy, audit and advisory services to private clients, including their families, trusts and businesses. We are proud of our longstanding independence and have avoided any change which would compromise the service we provide to our clients. Our client base is wide ranging and includes the traditional landed estate in the UK as well as entrepreneurs in the UK and overseas.  We have offices in London and Paris.

DUNCAN & TOPLIS LIMITED
5 Resolution Close.
Endeavour Park
Boston
Lincolnshire
PE21 7TT

Tel: 01205 310250
Fax: 01205 365405
Adrian.reynolds@duntop.co.uk
www.duntop.co.uk

Offices also at:

Grantham, Lincoln, Loughborough, Louth, Melton Mowbray, Newark, Skegness, Sleaford, Spalding and Stamford

Company profile

Duncan & Toplis appears in the top 30 UK accountancy practices list published by Accountancy Age.  We hold the title of ICAEW East Midlands Large Accountancy Firm, having previously held the title of Medium Accountancy Firm of the Year for three years.

We understand that it’s the little things that make a big difference and with a 400-strong team, we have specialists available to help every area of business.  Our clients are typically SMEs, family-run businesses and private individuals in our key sectors

We offer a wide range of services from accountancy, audit and tax to payroll and human resources and sophisticated financial and business support that includes; corporate finance, independent financial advice, IT, probate, financial turnaround support and services for Lloyd’s members.

HAYSMACINTYRE LLP
10 Queen Street Place
London
EC4R 1AG

Tel: 020 7969 5500
Fax:
jbeard@haysmacintyre.com

Company profile

haysmacintyre is an award winning firm of chartered accountants and tax advisors, with 36 partners and over 300 staff, providing advice to entrepreneurs, fast-growing and owner-managed businesses, charities and not for profit organisations across the UK and internationally.

As a top 24 firm in the Accountancy Age’s Top 50 + 50 2019 rankings, we are large enough to provide a wide range of services, yet small enough to offer a personal, responsive approach.

We help our clients solve problems, grasp opportunities and achieve their goals.

JAMES COWPER KRESTON
2 Communications Road
Greenham Business Park
Greenham
Newbury

RG19 6AB

Tel: 01635 35255
Fax: 01635 40500
rholland@jamescowper.co.uk
www.jamescowperkreston.co.uk

Offices also at:

Henley, London, Oxford, Reading and Southampton

Company profile

James Cowper Kreston is a leading firm of accountants and business advisers, with offices in Henley, London, Newbury, Oxford, Reading and Southampton. With a client base of over 5,000 businesses and private individuals it delivers focused, innovative advice to a diverse range of businesses, ranging from start-up ventures to blue chip plcs. It also provides private client tax services to individuals. James Cowper Kreston is ideally placed to provide informed local, national and international advice.

KRESTON REEVES LLP
37 St Margaret's Street
Canterbury
Kent

CT1 2TU

Tel: +44 (0)1227 768231
Fax:
nigel.fright@krestonreeves.com
www.krestonreeves.com

Offices also at:

Brighton, Canterbury, Chatham Maritime, Chichester, Horsham, London, Sandwich, Worthing

Company profile

Kreston Reeves advise dynamic businesses, not for profit organisations, private individuals and families on all areas of business, tax and wealth. With offices across London, Kent and Sussex and international reach via Kreston International, they are dedicated to meeting and exceeding the needs of their clients. With over 500 staff including 53 partners’ they provide a full range of accountancy, business advisory and financial services.

LUBBOCK FINE
Paternoster House
65 St Paul's Churchyard
London

EC4M 8AB

Tel: 0207 490 7766
Fax:
MarkTurner@lubbockfine.co.uk
lubbockfine.co.uk

Company profile

Lubbock Fine is a top-50 chartered accountancy firm. 
With 90 years’ experience, we are an independent London-based firm with expert knowledge spanning the business and personal spectrum. Our partners have specialist skills within a range of sectors, providing fairly-priced commercial solutions.
We work as trusted advisors for clients of all sizes, from start-ups to large global organisations. The firm is a founding member of Russell Bedford International, a worldwide network of consultants with 700 partners in 100 countries.

MERCER & HOLE
Gloucester House
72 London Road
St Albans
Hertfordshire
AL1 1NS

Tel: 01727 869141
Fax: 01727 869149
paulmaberly@mercerhole.co.uk
www.mercerhole.co.uk

Offices also at:

Milton Keynes, London, Rickmansworth

Company profile

Mercer & Hole is a top 40 accountancy firm, top 25 for private client and financial planning work, with offices in London, St Albans, Rickmansworth and Milton Keynes. The firm was established in 1905 and today has 20 partners who provide clients with a personal, partner-led service. Mercer & Hole advise clients on all aspects of their accounting and tax requirements; business services including audit and accounting, private client tax services, an expert witness service, corporate advisory services encompassing corporate finance and corporate restructuring, and financial planning.  A founder member of TIAG (The International Accounting Group), Mercer & Hole offers international reach through this worldwide alliance of independent accounting firms.

MOORE KINGSTON SMITH LLP
Devonshire House
60 Goswell Road
London
EC1M 7AD

Tel: 020 7566 4000
Fax: 020 7566 4010
mm@mks.co.uk
www.mooreks.co.uk

Offices also at:

Heathrow, Redhill, Romford, St. Albans, West End

Company profile

Moore Kingston Smith is a leading UK firm of accountants and business advisers. With over 60 partners and more than 500 staff based in and around London, Moore Kingston Smith is a key member of the Moore Global Network. An international association comprising over 30,000 people across more than 100 countries, members collaborate to take care of clients’ needs – at a local, national and international level.

PKF LITTLEJOHN
15 Westferry Circus
Canary Wharf

E14 4HD

Tel: 020 7516 2200
Fax:
dominicroberts@pkf-littlejohn.com

Company profile

PKF Littlejohn is a fast-growing firm of accountants and business advisers based in London’s Canary Wharf. We provide a full range of audit, accountancy, tax and advisory services, and are experts at simplifying complexity – we’re particularly well-known for working with complex clients with challenging issues in fast-moving and highly technical areas. We work for a broad range of UK and international corporate and private clients and have specialist expertise in London’s capital markets, the UK and international insurance market, the not for profit sector, hotels, investment funds, natural resources and technology. We also specialise in advising mobile high net worth executives and other individuals. PKF Littlejohn is the London base of PKF UK & Ireland, the 10th largest practice in the UK.

PRICE BAILEY LLP
7th Floor
Dashwood House
69 Old Broad Street
London

EC2M 1QS

Tel: 020 7065 2660
Fax: 020 7065 2661
martinc@pricebailey.co.uk
www.pricebailey.co.uk

Offices also at:

Bishop’s Stortford, Cambridge, Ely, Guernsey, Mayfair, Norwich, Sawston and St Lucia

Company profile

Founded in 1938, Price Bailey is a leading firm of business advisers and accountants operating throughout the UK and Channel Islands, with global connections.

At Price Bailey, we provide services which owner managed and family run businesses, private clients and national and international businesses need. This includes consultancy and planning skills to complement the traditional accounting, tax and financial services you expect from an accountancy firm.

ROFFE SWAYNE
Ashcombe Court
Woolsack Way
Godalming
Surrey
GU7 1LQ

Tel: 01483 416232
Fax: 01483 426617
jgardner@roffeswayne.com
www.roffeswayne.com

Company profile

Roffe Swayne is one of the region’s largest independent firms of chartered accountants and business advisers based in Godalming, Surrey. The firm has 90 staff and 10 partners, providing extensive expertise gained through a background in national accounting practices. We support owner managed clients and larger corporations with a full range of services including audit, accounts, outsourcing and taxation compliance and advisory as well as specialist services including forensic accounting, corporate finance and internal audit.

SHIPLEYS LLP
10 Orange Street
Haymarket
London
WC2H 7DQ

Tel: 020 7312 0000
Fax: 020 7312 0022
advice@shipleys.com
www.shipleys.com

Offices also at:

Godalming

Company profile

Based in London and Godalming, Shipleys LLP has a headcount of about 140. In addition to accounts, audit and tax, the firm also has Corporate recovery and Corporate finance teams. The tax department is well regarded, with specialists in corporate and personal planning, expatriates, non-UK domiciliaries, trusts & estates and VAT. Clients are from almost every sector, although the firm is well known for its leading role in film, entertainment & media.

ARMSTRONG WATSON

15 Victoria Place
Carlisle
Cumbria
CA1 1EW

Tel: 01228 690100
Fax: 01228 690101
paul.dickson@armstrongwatson.co.uk
www.armstrongwatson.co.uk

Offices also at:

Carlisle, Penrith, Kendal, Workington, Dumfries, Glasgow, Newcastle, Northallerton, Skipton, Newcastle, Leeds

Company profile

Armstrong Watson is a firm of accountants, business strategists and financial advisers. We have a network of 16 offices throughout the North of England and Scotland, with 33 partners and over 420 team members in a variety of areas such as: Accountancy, Audit, Business & Personal Tax, VAT, Corporate Finance, Business Strategy, Forensic Accounting & Expert Witness, Payroll, Insolvency, Restructuring, Recovery and Insolvency, Financial Planning & Wealth Management. Armstrong Watson is ranked as the UK’s 28th largest accountancy firm in Accountancy Age magazine’s top 50 accountancy firms (2018).

BHP Chartered, Accountants

2 Rutland Park
Sheffield
S10 2PD

Tel: 0114 266 7171
Fax: 0114 266 9846
lisa.leighton@bhp.co.uk
www.bhp.co.uk

Offices also at:

Cleckheaton, Chesterfield, Leeds and York

Company profile

BHP is the largest independent firm of chartered accountants in Yorkshire and North Derbyshire and in the Top 35 firms in the UK. With over 300 staff and 31 partners across five offices (Sheffield, Leeds, Cleckheaton, Chesterfield, York), BHP provides a full portfolio of integrated assurance, advisory, corporate finance, and tax services to entrepreneurial, owner managed and international businesses.
BHP’s longevity spanning over 150 years is testament to the firm’s ability to anticipate, adapt and meet the changing needs of its clients and the business environment. Locally based, but with full international reach through our membership of Kreston International, we are able to support our clients in fulfilling their ambitions wherever they do business.

BISHOP FLEMING

16 Queen Square
Bristol
BS1 4NT

Tel: 01225 486300
Fax:
ASandiford@bishopfleming.co.uk

Offices also at:

Bath, Exeter, Plymouth, Torquay, Truro, Worcester

Company profile

Bishop Fleming one the UK’s leading accountancy and advisory firms, providing a comprehensive range of audit, accounting, tax, wealth and advisory services to SMEs, owner-managed businesses, large businesses, public sector organisations, charities, schools and private individuals. It was awarded Business of the Year at the 2019 British Chambers of Commerce Awards and has been ranked in the Sunday Times Top 100 Best Companies to Work For, for the last five years. The firm has expertise across a number of key sectors including Charities, Education, Food and Drink, Healthcare, International, Manufacturing and Technology amongst others and is a member of Kreston International – a global network of independent accounting firms.

BREBNERS

130 Shaftesbury Avenue
London
W1D 5AR

Tel: 020 7734 2244
Fax: 020 7287 5315
Raef.Gregory@brebners.com
www.brebners.com

Offices also at:

Sevenoaks

Company profile

A medium sized practice with offices in London’s West End and Kent. Clients are wide ranging in both size and type of business, but being in the West End results in our inevitably having a strong presence in media, theatre and post production companies. Furthermore, Brebners has extensive experience with bars, restaurants, clubs and hotels. Brebners offer expertise in audit, accounting, taxation, financial services, corporate finance, insolvency, corporate and forensic work, solicitors accounts rules and expert witness.

BUZZACOTT LLP

130 Wood Street
London
EC2V 6DL

Tel: 020 7556 1200
Fax: 020 7556 1212
hopsont@buzzacott.co.uk
www.buzzacott.co.uk

Company profile

Buzzacott is an independent firm of accountants based in the City of London, all teams are in the one location, which facilitates easy communication and cooperative working. At Buzzacott we define ourselves by the needs of our clients. These needs range from those of nuns to those of hedge fund managers. Our specialist teams combine niche expertise in regulation intensive sectors – expatriates, charities, LLPs – with excellence in mainstream tax and financial management services. The relationships we build are both personal and enduring.

DIXON WILSON

22 Chancery Lane
London
WC2A 1LS

Tel: 020 7680 8100
Fax: 020 7680 8101
jameskidgell@dixonwilson.co.uk
www.dixonwilson.co.uk

Offices also at:

Paris

Company profile

Founded in 1888, Dixon Wilson specialises in the provision of tax, accountancy, audit and advisory services to private clients, including their families, trusts and businesses. We are proud of our longstanding independence and have avoided any change which would compromise the service we provide to our clients. Our client base is wide ranging and includes the traditional landed estate in the UK as well as entrepreneurs in the UK and overseas.  We have offices in London and Paris.

DUNCAN & TOPLIS LIMITED

5 Resolution Close.
Endeavour Park
Boston
Lincolnshire
PE21 7TT

Tel: 01205 310250
Fax: 01205 365405
Adrian.reynolds@duntop.co.uk
www.duntop.co.uk

Offices also at:

Grantham, Lincoln, Loughborough, Louth, Melton Mowbray, Newark, Skegness, Sleaford, Spalding and Stamford

Company profile

Duncan & Toplis appears in the top 30 UK accountancy practices list published by Accountancy Age.  We hold the title of ICAEW East Midlands Large Accountancy Firm, having previously held the title of Medium Accountancy Firm of the Year for three years.

We understand that it’s the little things that make a big difference and with a 400-strong team, we have specialists available to help every area of business.  Our clients are typically SMEs, family-run businesses and private individuals in our key sectors

We offer a wide range of services from accountancy, audit and tax to payroll and human resources and sophisticated financial and business support that includes; corporate finance, independent financial advice, IT, probate, financial turnaround support and services for Lloyd’s members.

HAYSMACINTYRE LLP

10 Queen Street Place
London
EC4R 1AG

Tel: 020 7969 5500
Fax:
jbeard@haysmacintyre.com

Company profile

haysmacintyre is an award winning firm of chartered accountants and tax advisors, with 36 partners and over 300 staff, providing advice to entrepreneurs, fast-growing and owner-managed businesses, charities and not for profit organisations across the UK and internationally.

As a top 24 firm in the Accountancy Age’s Top 50 + 50 2019 rankings, we are large enough to provide a wide range of services, yet small enough to offer a personal, responsive approach.

We help our clients solve problems, grasp opportunities and achieve their goals.

JAMES COWPER KRESTON

2 Communications Road
Greenham Business Park
Greenham
Newbury

RG19 6AB

Tel: 01635 35255
Fax: 01635 40500
rholland@jamescowper.co.uk
www.jamescowperkreston.co.uk

Offices also at:

Henley, London, Oxford, Reading and Southampton

Company profile

James Cowper Kreston is a leading firm of accountants and business advisers, with offices in Henley, London, Newbury, Oxford, Reading and Southampton. With a client base of over 5,000 businesses and private individuals it delivers focused, innovative advice to a diverse range of businesses, ranging from start-up ventures to blue chip plcs. It also provides private client tax services to individuals. James Cowper Kreston is ideally placed to provide informed local, national and international advice.

KRESTON REEVES LLP

37 St Margaret's Street
Canterbury
Kent

CT1 2TU

Tel: +44 (0)1227 768231
Fax:
nigel.fright@krestonreeves.com
www.krestonreeves.com

Offices also at:

Brighton, Canterbury, Chatham Maritime, Chichester, Horsham, London, Sandwich, Worthing

Company profile

Kreston Reeves advise dynamic businesses, not for profit organisations, private individuals and families on all areas of business, tax and wealth. With offices across London, Kent and Sussex and international reach via Kreston International, they are dedicated to meeting and exceeding the needs of their clients. With over 500 staff including 53 partners’ they provide a full range of accountancy, business advisory and financial services.

LUBBOCK FINE

Paternoster House
65 St Paul's Churchyard
London

EC4M 8AB

Tel: 0207 490 7766
Fax:
MarkTurner@lubbockfine.co.uk
lubbockfine.co.uk

Company profile

Lubbock Fine is a top-50 chartered accountancy firm. 
With 90 years’ experience, we are an independent London-based firm with expert knowledge spanning the business and personal spectrum. Our partners have specialist skills within a range of sectors, providing fairly-priced commercial solutions.
We work as trusted advisors for clients of all sizes, from start-ups to large global organisations. The firm is a founding member of Russell Bedford International, a worldwide network of consultants with 700 partners in 100 countries.

MERCER & HOLE

Gloucester House
72 London Road
St Albans
Hertfordshire
AL1 1NS

Tel: 01727 869141
Fax: 01727 869149
paulmaberly@mercerhole.co.uk
www.mercerhole.co.uk

Offices also at:

Milton Keynes, London, Rickmansworth

Company profile

Mercer & Hole is a top 40 accountancy firm, top 25 for private client and financial planning work, with offices in London, St Albans, Rickmansworth and Milton Keynes. The firm was established in 1905 and today has 20 partners who provide clients with a personal, partner-led service. Mercer & Hole advise clients on all aspects of their accounting and tax requirements; business services including audit and accounting, private client tax services, an expert witness service, corporate advisory services encompassing corporate finance and corporate restructuring, and financial planning.  A founder member of TIAG (The International Accounting Group), Mercer & Hole offers international reach through this worldwide alliance of independent accounting firms.

MOORE KINGSTON SMITH LLP

Devonshire House
60 Goswell Road
London
EC1M 7AD

Tel: 020 7566 4000
Fax: 020 7566 4010
mm@mks.co.uk
www.mooreks.co.uk

Offices also at:

Heathrow, Redhill, Romford, St. Albans, West End

Company profile

Moore Kingston Smith is a leading UK firm of accountants and business advisers. With over 60 partners and more than 500 staff based in and around London, Moore Kingston Smith is a key member of the Moore Global Network. An international association comprising over 30,000 people across more than 100 countries, members collaborate to take care of clients’ needs – at a local, national and international level.

PKF LITTLEJOHN

15 Westferry Circus
Canary Wharf

E14 4HD

Tel: 020 7516 2200
Fax:
dominicroberts@pkf-littlejohn.com

Company profile

PKF Littlejohn is a fast-growing firm of accountants and business advisers based in London’s Canary Wharf. We provide a full range of audit, accountancy, tax and advisory services, and are experts at simplifying complexity – we’re particularly well-known for working with complex clients with challenging issues in fast-moving and highly technical areas. We work for a broad range of UK and international corporate and private clients and have specialist expertise in London’s capital markets, the UK and international insurance market, the not for profit sector, hotels, investment funds, natural resources and technology. We also specialise in advising mobile high net worth executives and other individuals. PKF Littlejohn is the London base of PKF UK & Ireland, the 10th largest practice in the UK.

PRICE BAILEY LLP

7th Floor
Dashwood House
69 Old Broad Street
London

EC2M 1QS

Tel: 020 7065 2660
Fax: 020 7065 2661
martinc@pricebailey.co.uk
www.pricebailey.co.uk

Offices also at:

Bishop’s Stortford, Cambridge, Ely, Guernsey, Mayfair, Norwich, Sawston and St Lucia

Company profile

Founded in 1938, Price Bailey is a leading firm of business advisers and accountants operating throughout the UK and Channel Islands, with global connections.

At Price Bailey, we provide services which owner managed and family run businesses, private clients and national and international businesses need. This includes consultancy and planning skills to complement the traditional accounting, tax and financial services you expect from an accountancy firm.

ROFFE SWAYNE

Ashcombe Court
Woolsack Way
Godalming
Surrey
GU7 1LQ

Tel: 01483 416232
Fax: 01483 426617
jgardner@roffeswayne.com
www.roffeswayne.com

Company profile

Roffe Swayne is one of the region’s largest independent firms of chartered accountants and business advisers based in Godalming, Surrey. The firm has 90 staff and 10 partners, providing extensive expertise gained through a background in national accounting practices. We support owner managed clients and larger corporations with a full range of services including audit, accounts, outsourcing and taxation compliance and advisory as well as specialist services including forensic accounting, corporate finance and internal audit.

SHIPLEYS LLP

10 Orange Street
Haymarket
London
WC2H 7DQ

Tel: 020 7312 0000
Fax: 020 7312 0022
advice@shipleys.com
www.shipleys.com

Offices also at:

Godalming

Company profile

Based in London and Godalming, Shipleys LLP has a headcount of about 140. In addition to accounts, audit and tax, the firm also has Corporate recovery and Corporate finance teams. The tax department is well regarded, with specialists in corporate and personal planning, expatriates, non-UK domiciliaries, trusts & estates and VAT. Clients are from almost every sector, although the firm is well known for its leading role in film, entertainment & media.