Michael is qualified as a Fellow of the Association of Chartered Certified Accountants. He has been in Accountancy for over 20 years and has wide experience in the Commercial and Agricultural sectors. In his spare time, Michael is a keen squash player and also treasurer of Winston Squash club in Lanark. Areas serviced: Lanarkshirewww.mraccountancy.com2-6 Wellgatehead, ML11 9AA

Alan Ritchie, Chartered Accountant, is based in Lanark and services a wide range of business sectors from manufacturing through to retail and service. Whether a private limited company, an owner-managed business or a sole proprietor, the practice provides a comprehensive, flexible and personal service tailored to suit each client's specific needs.www.alanritchie.co.uk25 Hope St, ML11 7NE