21 Angel Hill,

Tiverton, EX16 6PE

21 Angel Hill,

Tiverton, EX16 6PE

Business made better by our team of professionals

Bray Accountants Partners & Managers

We all deal with general practice accounting and taxation issues, however any particular specialist knowledge has been detailed as appropriate below.

Jeremy Smith

Construction Industry

Jeremy joined Bray Accountants in July 1978 as an Office Junior and swiftly progressed through the ranks becoming a Partner in May 1986.

Having lived in Tiverton for over 50 years he brings to the firm a great deal of local knowledge and connections.

Jeremy has specialised in the Construction Industry for many years but also has a broad and varied portfolio of small business clients and enjoys assisting with the various tax issues thereon.


Mike Denford

Farming Industry & Tax Credits

Mike is an ex Inspector of Taxes who joined Bray Accountants in 1996 having “seen the light” and became a Partner in 1998.

Whilst his specialist areas are Agricultural Business and Tax Credits, he has a wide ranging portfolio of clients.

Outside interests centre around sport, especially cricket. He still plays for Thorverton Cricket Club and in recent years has represented Devon Seniors.


Simon Legassick

Family Companies & Tax Status

Simon qualified as an Accountant in 1990 and joined Brays in 1999 becoming a partner in 2001.

He acts on behalf of a wide and varied portfolio of business and tax clients, including a large number of small Limited Companies.

Socially active outside of the office he plays many sports and currently represents Devon Seniors at tennis.


Andrea Collier

Small Businesses & Taxation

After gaining a degree in Economics from the University of Bath, Andrea trained with a medium-sized accountancy practice in Bath, where she gained experience of a wide range of businesses.

Prior to joining Bray Accountants in 2022 she worked for a firm of accountants in Exeter for many years.

Andrea combines the skills of both a Chartered Accountant and a Chartered Tax Advisor in her dealing with clients.


Robert Mugford

Small Business & QuickBooks

After the completion of his A levels in 1995 Robert joined a local Agricultural practice where he gained his AAT qualification.

Robert joined Bray Accountants in 2002 and completed his ACCA qualification in 2007.


Kim Bolt

Small Business & QuickBooks

Kim trained through a modern apprenticeship with an Agricultural practice upon leaving school in 1998 gaining her AAT qualification.

She joined Brays in 2002 continuing her Accountancy studies and gained her ACCA qualification in 2007.


Jill Garland

Computer Consultancy and Software

Jill joined Bray Accountants in October 1989 as an accounts clerk and gained her AAT qualification in 1997.

She deals with all aspects of accounts preparation, VAT and PAYE, and has extensive experience of many accounting programs, including Sage.


Jonny Ison

Specialist Tax


Andrew Pike

New Business & QuickBooks

Andrew joined Bray Accountants in 2017 after having gained his AAT and ACA qualifications with a small accountancy practice in Exeter. 

Outside of work he plays basketball for a team based in Exeter and can often be spotted kayaking down the river Exe.

He deals with all aspects of accounts and taxation and has recently been involved with supporting clients with the transition to MTD, primarily by training and supporting clients with QuickBooks online.