The client company (AS Ltd) operated as a provider of in-house counsellors and general advice to individuals suffering from addiction and depression and those who were concerned about them. Fees were charged to either patient or family.
A building had been divided into four leasehold properties, two residential units (let to A and B respectively) and two commercial units (let to C and D Ltd). The freehold of the building was owned by NGM Ltd, a property management company. A, B and D Limited were also the directors and shareholders of NGM Ltd.