should apply for their student loans and grants by June 26th 2015. If they apply after this date, they may find that things are not ready at the start of term.

By continuing students is meant students in their second or later year.

David Porthouse & Co is a firm of Carlisle accountants serving clients in Cumbria and the North West of England. We have an radical interest in developing new technology and we are introducing an optical number recognition/datepoint system for scanning bank statements with the aim of attacking the cost of accounts production. We also have an e-mailable spreadsheet system.