| A J S Accountants 21 Warwick Rd Carlisle CA1 1DH 01228 591722 | Allen David & Co Dalmar Ho/Barras La Dalston Carlisle CA5 7NY 01228 711888 | Armstrong Stuart & Co 78 Warwick Rd Carlisle CA1 1DU 01228 544124 |
| Armstrong Watson Bute House/Montgomery Way Rosehill Industrial Estate Carlisle CA1 2RW 01228 544041 | Armstrong Watson 15 Victoria Pl Carlisle CA1 1EW 01228 553333 | Armstrong Watson Fairview House/Victoria Pl Carlisle CA1 1HP 01228 591000 |
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