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← Accountability

Dataset

Political Donations

70,961 records in this dataset. Showing rows 18251 to 18300 (page 366 of 1420). Search below to look through every record.

This is Electoral Commission data on money given to parties and candidates. It is separate from the Register of Members’ Financial Interests, which is what MPs themselves declare to Parliament (gifts, employment, property and the like).

  • Labour Party

    £25,000

    from Victor Blank · Individual · recipient: Political Party

    Accepted 4 Oct 2021· Cash· Reported Q4 2021
    Full record ▾
    Reported to EC
    28 Jan 2022
    Accounting unit
    Central Party
    EC reference
    C0555439 ↗
    Donor profile
    Victor Blank
  • Liberal Democrats

    £12,500

    from Ahmed AA Hindawi · Individual · recipient: Political Party

    Accepted 4 Oct 2021· Cash· Reported Q4 2021
    Full record ▾
    Reported to EC
    26 Jan 2022
    Accounting unit
    Central Party
    EC reference
    C0555043 ↗
    Donor profile
    Ahmed AA Hindawi
  • People Before Profit

    £1,050

    from Mr Gerry Carroll · Individual · recipient: Political Party

    Accepted 4 Oct 2021· Cash· Reported Q4 2021
    Full record ▾
    Reported to EC
    31 Jan 2022
    Accounting unit
    Central Party
    EC reference
    C0555300 ↗
    Donor profile
    Mr Gerry Carroll
  • Conservative and Unionist Party

    £50,000

    from Robert Derek Calrow OBE · Individual · recipient: Political Party

    Accepted 6 Oct 2021· Cash· Reported Q4 2021
    Full record ▾
    Received
    4 Oct 2021
    Reported to EC
    28 Jan 2022
    Accounting unit
    Central Party
    EC reference
    C0556458 ↗
    Donor profile
    Robert Derek Calrow OBE
  • Conservative and Unionist Party

    £62,500

    from Countywide Developments Ltd · Company · recipient: Political Party

    Accepted 6 Oct 2021· Cash· Reported Q4 2021
    Full record ▾
    Received
    4 Oct 2021
    Reported to EC
    28 Jan 2022
    Accounting unit
    Central Party
    Company no.
    2865543
    Donor address
    Gallagher House, Gallagher Way, Gallagher Business Park, Heathcote, Warwick, CV34 6AF, United Kingdom
    EC reference
    C0556300 ↗
    Donor profile
    Countywide Developments Ltd
  • Labour Party

    £5,000

    from Mr Christopher Higgins · Individual · recipient: Political Party

    Accepted 3 Oct 2021· Cash· Reported Q4 2021
    Full record ▾
    Reported to EC
    28 Jan 2022
    Accounting unit
    Cardiff Central CLP
    EC reference
    C0555490 ↗
    Donor profile
    Mr Christopher Higgins
  • Liberal Democrats

    £1,588

    from Torbay Lib Dem Council Group · Unincorporated Association · recipient: Political Party

    Accepted 3 Oct 2021· Cash· Reported Q4 2021
    Full record ▾
    Reported to EC
    26 Jan 2022
    Accounting unit
    Torbay
    Donor address
    c/o Torbay Lib Dem Council Group, Town Hall, Castle Circus, TORQUAY, TQ1 3DR, United Kingdom
    EC reference
    C0555184 ↗
    Donor profile
    Torbay Lib Dem Council Group
  • Conservative and Unionist Party

    £100,000

    from John E Gore · Individual · recipient: Political Party

    Accepted 10 Oct 2021· Cash· Reported Q4 2021
    Full record ▾
    Received
    3 Oct 2021
    Reported to EC
    28 Jan 2022
    Accounting unit
    Central Party
    EC reference
    C0556358 ↗
    Donor profile
    John E Gore
  • Conservative and Unionist Party

    £25,000

    from Westmont Management Limited · Company · recipient: Political Party

    Accepted 7 Oct 2021· Cash· Reported Q4 2021
    Full record ▾
    Received
    3 Oct 2021
    Reported to EC
    28 Jan 2022
    Accounting unit
    Central Party
    Company no.
    03300992
    Donor address
    Deloitte & Touche, Hill House, 1 Little New Street, London, EC4A 3TR, United Kingdom
    EC reference
    C0556509 ↗
    Donor profile
    Westmont Management Limited
  • Conservative and Unionist Party

    £2,000

    from Sir Havergal Downes-Shaw Will Trust · Trust · recipient: Political Party

    Accepted 18 Oct 2021· Exempt Trust· Reported Q4 2021
    Trust structure
    Full record ▾
    Received
    3 Oct 2021
    Reported to EC
    28 Jan 2022
    Accounting unit
    Bristol and South Gloucestershire
    Trust name
    Sir Havergal Downes-Shaw Will Trust
    Trust creator
    Sir Havergal Downes-Shaw Will · Individual
    Trust created
    26 Nov 1971
    EC reference
    ET0556557 ↗
    Donor profile
    Sir Havergal Downes-Shaw Will Trust
  • Carlton Club Political Committee

    £4,000

    from Realia EM Ltd · Company · recipient: Regulated Donee

    Accepted 3 Oct 2021· Cash· Reported November 2021
    Sponsorship
    Full record ▾
    Reported to EC
    11 Oct 2021
    Company no.
    9800567
    Donor address
    8 St James's Squre, London, SW1Y 4JU, United Kingdom
    EC reference
    C0551206 ↗
    Donor profile
    Realia EM Ltd
  • Mr Andy Street

    £1,800

    from Conservative and Unionist Party · Registered Political Party · recipient: Regulated Donee

    Accepted 3 Oct 2021· Non Cash· Consultancy services· Reported October 2021
    Full record ▾
    Reported to EC
    7 Oct 2021
    Donor address
    4 Matthew Parker Street, London, SW1H 9HQ, United Kingdom
    EC reference
    NC0550491 ↗
    Donor profile
    Conservative and Unionist Party
  • Conservative and Unionist Party

    £10,000

    from Businessfore · Unincorporated Association · recipient: Political Party

    Accepted 20 Oct 2021· Cash· Reported Q4 2021
    Full record ▾
    Received
    3 Oct 2021
    Reported to EC
    28 Jan 2022
    Accounting unit
    Rochester and Strood
    Donor address
    7 The Vale, London, SW3 6AG, United Kingdom
    EC reference
    C0556283 ↗
    Donor profile
    Businessfore
  • Liberal Democrats

    £1,000

    from Sudhir Choudhrie · Individual · recipient: Political Party

    Accepted 3 Oct 2021· Cash· Reported Q4 2021
    Aggregated
    Full record ▾
    Reported to EC
    26 Jan 2022
    Accounting unit
    Westmorland and Lonsdale
    EC reference
    C0555174 ↗
    Donor profile
    Sudhir Choudhrie
  • Conservative and Unionist Party

    £3,889

    from Countywide Developments Ltd · Company · recipient: Political Party

    Accepted 3 Nov 2021· Non Cash· Hospitality· Reported Q4 2021
    Full record ▾
    Received
    3 Oct 2021
    Reported to EC
    28 Jan 2022
    Accounting unit
    Central Party
    Company no.
    2865543
    Donor address
    Gallagher House, Gallagher Way, Gallagher Business Park, Heathcote, Warwick, CV34 6AF, United Kingdom
    EC notes
    Travel
    EC reference
    NC0556521 ↗
    Donor profile
    Countywide Developments Ltd
  • Liberal Democrats

    £3,100

    from Richmond Upon Thames Lib Dem Council Group · Unincorporated Association · recipient: Political Party

    Accepted 3 Oct 2021· Cash· Reported Q4 2021
    Full record ▾
    Reported to EC
    26 Jan 2022
    Accounting unit
    Twickenham and Richmond
    Donor address
    Civic Centre, 44 York Street, TWICKENHAM, TW1 3BZ, United Kingdom
    EC reference
    C0555152 ↗
    Donor profile
    Richmond Upon Thames Lib Dem Council Group
  • Conservative and Unionist Party

    £50,000

    from National Conservative Draws Society · Unincorporated Association · recipient: Political Party

    Accepted 6 Oct 2021· Cash· Reported Q4 2021
    Full record ▾
    Received
    3 Oct 2021
    Reported to EC
    28 Jan 2022
    Accounting unit
    Central Party
    Donor address
    Disraeli House, 12 Aylesbury End, Beaconsfield, HP9 1LW, United Kingdom
    EC reference
    C0556417 ↗
    Donor profile
    National Conservative Draws Society
  • Liberal Democrats

    £565

    from Dorset Lib Dem Council Group · Unincorporated Association · recipient: Political Party

    Accepted 3 Oct 2021· Cash· Reported Q4 2021
    Aggregated
    Full record ▾
    Reported to EC
    26 Jan 2022
    Accounting unit
    West Dorset
    Donor address
    County Hall, Colliton Park, Dorchester, DT1 1XJ, United Kingdom
    EC reference
    C0555076 ↗
    Donor profile
    Dorset Lib Dem Council Group
  • Democratic Unionist Party - D.U.P.

    £2,000

    from Mr John-Maurice Bradley · Individual · recipient: Political Party

    Accepted 3 Oct 2021· Cash· Reported Q4 2021
    Full record ▾
    Reported to EC
    26 Jan 2022
    Accounting unit
    East Londonderry Westminster Association
    EC reference
    C0556585 ↗
    Donor profile
    Mr John-Maurice Bradley
  • Conservative and Unionist Party

    £50,000

    from Andrew E Law · Individual · recipient: Political Party

    Accepted 6 Oct 2021· Cash· Reported Q4 2021
    Full record ▾
    Received
    3 Oct 2021
    Reported to EC
    28 Jan 2022
    Accounting unit
    Central Party
    EC reference
    C0556263 ↗
    Donor profile
    Andrew E Law
  • Labour Party

    £1,700

    from Newcastle Labour Group · Unincorporated Association · recipient: Political Party

    Accepted 1 Oct 2021· Cash· Reported Q4 2021
    Full record ▾
    Reported to EC
    28 Jan 2022
    Accounting unit
    Central Party
    Donor address
    37 Queens Road, Jesmond, Newcastle upon Tyne, NE2 2PR, United Kingdom
    EC reference
    C0555504 ↗
    Donor profile
    Newcastle Labour Group
  • Liberal Democrats

    £630

    from Dorset Lib Dem Council Group · Unincorporated Association · recipient: Political Party

    Accepted 30 Sept 2021· Cash· Reported Q4 2021
    Aggregated
    Full record ▾
    Reported to EC
    26 Jan 2022
    Accounting unit
    Mid Dorset and North Poole
    Donor address
    County Hall, Colliton Park, Dorchester, DT1 1XJ, United Kingdom
    EC reference
    C0555074 ↗
    Donor profile
    Dorset Lib Dem Council Group
  • Conservative and Unionist Party

    £3,000

    from The New Forest Business Club · Unincorporated Association · recipient: Political Party

    Accepted 6 Oct 2021· Cash· Reported Q4 2021
    Full record ▾
    Received
    30 Sept 2021
    Reported to EC
    28 Jan 2022
    Accounting unit
    New Forest West
    Donor address
    New Forest West Conservative Association, 4 Cliff Crescent, Marine Drive, Barton on Sea, New Milton, BH25 7EB, United Kingdom
    EC reference
    C0556486 ↗
    Donor profile
    The New Forest Business Club
  • Liberal Democrats

    £1,000

    from Edmond H Douglas-Pennant · Individual · recipient: Political Party

    Accepted 30 Sept 2021· Cash· Reported Q4 2021
    Aggregated
    Full record ▾
    Reported to EC
    26 Jan 2022
    Accounting unit
    Wales
    EC reference
    C0555085 ↗
    Donor profile
    Edmond H Douglas-Pennant
  • Conservative and Unionist Party

    £1,250

    from Huntswood Associates Limited · Company · recipient: Political Party

    Accepted 7 Oct 2021· Cash· Reported Q4 2021
    Aggregated
    Full record ▾
    Received
    30 Sept 2021
    Reported to EC
    28 Jan 2022
    Accounting unit
    Southport
    Company no.
    6804256
    Donor address
    Huntswood C T C Ltd, Abbey Gardens, 4 Abbey Street, Reading, RG1 3BA, United Kingdom
    EC reference
    C0556345 ↗
    Donor profile
    Huntswood Associates Limited
  • Conservative and Unionist Party

    £4,166

    from Dow Investments PLC · Company · recipient: Political Party

    Accepted 6 Oct 2021· Cash· Reported Q4 2021
    Full record ▾
    Received
    30 Sept 2021
    Reported to EC
    28 Jan 2022
    Accounting unit
    Central Party
    Company no.
    OE014559
    Donor address
    Dickson Minto, 16 Charlotte Square, Edinburgh, EH2 4DF, United Kingdom
    EC reference
    C0556313 ↗
    Donor profile
    Dow Investments PLC
  • Conservative and Unionist Party

    £33,333

    from Richard D Harpin · Individual · recipient: Political Party

    Accepted 6 Oct 2021· Cash· Reported Q4 2021
    Full record ▾
    Received
    30 Sept 2021
    Reported to EC
    28 Jan 2022
    Accounting unit
    Central Party
    EC reference
    C0556448 ↗
    Donor profile
    Richard D Harpin
  • Conservative and Unionist Party

    £1,326

    from Computer Service Centre Ltd · Company · recipient: Political Party

    Accepted 6 Oct 2021· Non Cash· Administration services· Reported Q4 2021
    Aggregated
    Full record ▾
    Received
    30 Sept 2021
    Reported to EC
    28 Jan 2022
    Accounting unit
    Norwich
    Company no.
    4517529
    Donor address
    19 Meridian Way, Meridian Business Park, Norwich, NR7 0TA, United Kingdom
    EC notes
    Computer services
    EC reference
    NC0556520 ↗
    Donor profile
    Computer Service Centre Ltd
  • Conservative and Unionist Party

    £50,000

    from National Conservative Draws Society · Unincorporated Association · recipient: Political Party

    Accepted 7 Oct 2021· Cash· Reported Q4 2021
    Full record ▾
    Received
    30 Sept 2021
    Reported to EC
    28 Jan 2022
    Accounting unit
    Central Party
    Donor address
    Disraeli House, 12 Aylesbury End, Beaconsfield, HP9 1LW, United Kingdom
    EC reference
    C0556416 ↗
    Donor profile
    National Conservative Draws Society
  • Labour Party

    £12,758

    from PricewaterhouseCoopers LLP · Limited Liability Partnership · recipient: Political Party

    Accepted 30 Sept 2021· Non Cash· Staff costs· Reported Q4 2021
    Full record ▾
    Reported to EC
    28 Jan 2022
    Accounting unit
    Central Party
    Donor address
    1 EMBANKMENT PLACE, London, WC2N 6RH, United Kingdom
    EC reference
    NC0555552 ↗
    Donor profile
    PricewaterhouseCoopers LLP
  • Conservative and Unionist Party

    £599

    from Mr William D Sunnucks · Individual · recipient: Political Party

    Accepted 25 Oct 2021· Non Cash· Premises· Reported Q4 2021
    Aggregated
    Full record ▾
    Received
    30 Sept 2021
    Reported to EC
    28 Jan 2022
    Accounting unit
    Harwich and North Essex
    EC notes
    Office Accommodation
    EC reference
    NC0556555 ↗
    Donor profile
    Mr William D Sunnucks
  • Renew

    £3,000

    from Mr Richard Christopher Breen · Individual · recipient: Political Party

    Accepted 30 Sept 2021· Cash· Reported Q4 2021
    Aggregated
    Full record ▾
    Reported to EC
    28 Jan 2022
    Accounting unit
    Central Party
    EC reference
    C0555247 ↗
    Donor profile
    Mr Richard Christopher Breen
  • Conservative and Unionist Party

    £4,200

    from Mr Mustafa T Mohammed · Individual · recipient: Political Party

    Accepted 6 Oct 2021· Cash· Reported Q4 2021
    Aggregated
    Full record ▾
    Received
    30 Sept 2021
    Reported to EC
    28 Jan 2022
    Accounting unit
    Central Party
    EC reference
    C0556405 ↗
    Donor profile
    Mr Mustafa T Mohammed
  • Conservative and Unionist Party

    £4,166

    from M & M Supplies (UK) PLC · Company · recipient: Political Party

    Accepted 6 Oct 2021· Cash· Reported Q4 2021
    Full record ▾
    Received
    30 Sept 2021
    Reported to EC
    28 Jan 2022
    Accounting unit
    Central Party
    Company no.
    4199316
    Donor address
    Sovereign Court, 232 Upper Fifth Street, MILTON KEYNES, MK9 2HR, United Kingdom
    EC reference
    C0556384 ↗
    Donor profile
    M & M Supplies (UK) PLC
  • Conservative and Unionist Party

    £660

    from Scottish Unionist Association Trust · Unincorporated Association · recipient: Political Party

    Accepted 27 Oct 2021· Non Cash· Premises· Reported Q4 2021
    Aggregated
    Full record ▾
    Received
    30 Sept 2021
    Reported to EC
    28 Jan 2022
    Accounting unit
    Central Party
    Donor address
    570 Mosspark Boulevard, Glasgow, G52 1SD, United Kingdom
    EC notes
    Office use
    EC reference
    NC0556539 ↗
    Donor profile
    Scottish Unionist Association Trust
  • Labour Party

    £4,200

    from Oxford City Council Labour Group · Unincorporated Association · recipient: Political Party

    Accepted 30 Sept 2021· Cash· Reported Q4 2021
    Full record ▾
    Reported to EC
    28 Jan 2022
    Accounting unit
    Oxford & Abingdon CLP
    Donor address
    Town Hall, St Aldate's, Oxford, OX1 1BX, United Kingdom
    EC reference
    C0555509 ↗
    Donor profile
    Oxford City Council Labour Group
  • Labour Party

    £3,825

    from Barnet Labour Group · Unincorporated Association · recipient: Political Party

    Accepted 30 Sept 2021· Cash· Reported Q4 2021
    Full record ▾
    Reported to EC
    28 Jan 2022
    Accounting unit
    Barnet Local Campaign Forum
    Donor address
    Hendon Town Hall, The Burroughs, London, NW4 4BG, United Kingdom
    EC reference
    C0555435 ↗
    Donor profile
    Barnet Labour Group
  • Liberal Democrats

    £5,203

    from Scottish Liberal Club · Unincorporated Association · recipient: Political Party

    Accepted 30 Sept 2021· Non Cash· Premises· Reported Q4 2021
    Full record ▾
    Reported to EC
    26 Jan 2022
    Accounting unit
    Scotland
    Donor address
    4 Clifton Terrace, EDINBURGH, EH12 5DR, United Kingdom
    EC notes
    Notional Rent
    EC reference
    NC0555210 ↗
    Donor profile
    Scottish Liberal Club
  • Liberal Democrats

    £1,650

    from Liberal Premises (St Albans) Limited · Company · recipient: Political Party

    Accepted 30 Sept 2021· Non Cash· Premises· Reported Q4 2021
    Full record ▾
    Reported to EC
    26 Jan 2022
    Accounting unit
    St Albans
    Company no.
    470115
    Donor address
    9 Hatfield Road, ST ALBANS, AL1 3RR, United Kingdom
    EC notes
    Notional Rent
    EC reference
    NC0555207 ↗
    Donor profile
    Liberal Premises (St Albans) Limited
  • Liberal Democrats

    £588

    from ABERYSTWYTH LIBERAL ASSOCIATION LIMITED · Company · recipient: Political Party

    Accepted 30 Sept 2021· Non Cash· Premises· Reported Q4 2021
    Aggregated
    Full record ▾
    Reported to EC
    26 Jan 2022
    Accounting unit
    Ceredigion
    Company no.
    5389456
    Donor address
    32 North Parade, ABERYSTWYTH, SY23 2AF, United Kingdom
    EC notes
    Notional Rent
    EC reference
    NC0555198 ↗
    Donor profile
    ABERYSTWYTH LIBERAL ASSOCIATION LIMITED
  • Liberal Democrats

    £24,601

    from THE JOSEPH ROWNTREE REFORM TRUST LIMITED · Company · recipient: Political Party

    Accepted 30 Sept 2021· Cash· Reported Q4 2021
    Full record ▾
    Reported to EC
    26 Jan 2022
    Accounting unit
    ALDC
    Company no.
    357963
    Donor address
    The Garden House, Water End, YORK, YO30 6WQ, United Kingdom
    EC reference
    C0555182 ↗
    Donor profile
    THE JOSEPH ROWNTREE REFORM TRUST LIMITED
  • Liberal Democrats

    £1,146

    from David R Goode · Individual · recipient: Political Party

    Accepted 30 Sept 2021· Non Cash· Other· Reported Q4 2021
    Aggregated
    Full record ▾
    Reported to EC
    26 Jan 2022
    Accounting unit
    Harrogate and Knaresborough
    EC notes
    Campaigning Items
    EC reference
    NC0555202 ↗
    Donor profile
    David R Goode
  • Conservative and Unionist Party

    £833

    from Redsky Wholesalers Ltd · Company · recipient: Political Party

    Accepted 6 Oct 2021· Cash· Reported Q4 2021
    Aggregated
    Full record ▾
    Received
    30 Sept 2021
    Reported to EC
    28 Jan 2022
    Accounting unit
    Central Party
    Company no.
    5019078
    Donor address
    2 The Greenway, Chalfont St. Peter, Gerrards Cross, SL9 8LX, United Kingdom
    EC reference
    C0556439 ↗
    Donor profile
    Redsky Wholesalers Ltd
  • Liberal Democrats

    £655

    from Kendal & South Westmoreland Liberal Club · Unincorporated Association · recipient: Political Party

    Accepted 29 Sept 2021· Non Cash· Premises· Reported Q4 2021
    Aggregated
    Full record ▾
    Reported to EC
    26 Jan 2022
    Accounting unit
    Westmorland and Lonsdale
    Donor address
    Yard 2, Stricklangate, KENDAL, LA9 4ND, United Kingdom
    EC notes
    Notional Rent
    EC reference
    NC0555204 ↗
    Donor profile
    Kendal & South Westmoreland Liberal Club
  • Liberal Democrats

    £1,100

    from Robert Barr · Individual · recipient: Political Party

    Accepted 29 Sept 2021· Cash· Reported Q4 2021
    Aggregated
    Full record ▾
    Reported to EC
    26 Jan 2022
    Accounting unit
    Warrington
    EC reference
    C0555157 ↗
    Donor profile
    Robert Barr
  • Democratic Unionist Party - D.U.P.

    £3,404

    from Northern Ireland Assembly · Public Fund · recipient: Political Party

    Accepted 29 Sept 2021· Public Funds· Financial Assistance for Parties in NI Assembly· Reported Q3 2021
    Full record ▾
    Reported to EC
    26 Oct 2021
    Accounting unit
    Central Party
    Donor address
    Parliament Buildings, Stormont, Belfast, BT4 3XX, United Kingdom
    EC reference
    PF0551157 ↗
    Donor profile
    Northern Ireland Assembly
  • Liberal Democrats

    £2,334

    from Portsmouth Lib Dem Council Group · Unincorporated Association · recipient: Political Party

    Accepted 29 Sept 2021· Cash· Reported Q3 2021
    Full record ▾
    Reported to EC
    24 Oct 2021
    Accounting unit
    Portsmouth
    Donor address
    Civic Offices, Guildhall Square, PORTSMOUTH, PO1 9SD, United Kingdom
    EC reference
    C0551075 ↗
    Donor profile
    Portsmouth Lib Dem Council Group
  • Sinn Féin

    £1,736

    from Michelle O'Neill MLA · Individual · recipient: Political Party

    Accepted 29 Sept 2021· Cash· Reported Q3 2021
    Full record ▾
    Reported to EC
    19 Oct 2021
    Accounting unit
    Central Party
    EC reference
    C0550869 ↗
    Donor profile
    Michelle O'Neill MLA
  • Conservative and Unionist Party

    £5,203

    from Conservative and Unionist Party (GB) · Registered Political Party · recipient: Political Party

    Accepted 29 Sept 2021· Non Cash· Other· Reported Q3 2021
    Full record ▾
    Reported to EC
    25 Oct 2021
    Accounting unit
    Central Party
    Donor address
    4 Matthew Parker Street, London, SW1H 9HQ, United Kingdom
    EC notes
    Support services
    EC reference
    NC0551148 ↗
    Donor profile
    Conservative and Unionist Party (GB)
  • Liberal Democrats

    £42,525

    from PRICEWATERHOUSECOOPERS LLP · Limited Liability Partnership · recipient: Political Party

    Accepted 29 Sept 2021· Non Cash· Staff costs· Reported Q3 2021
    Full record ▾
    Reported to EC
    24 Oct 2021
    Accounting unit
    Central Party
    Company no.
    OC303525
    Donor address
    1 Embankment Place, LONDON, WC2N 6RH, United Kingdom
    EC notes
    Seconded member of staff
    EC reference
    NC0551116 ↗
    Donor profile
    PRICEWATERHOUSECOOPERS LLP