The nursery chain in a £275,000 row

LIFE has been good for Lesley and Ian Millar. The couple built up a thriving children's nursery business and live with their children in a beautiful million-pound farmhouse in a quiet Berkshire village. A BMW stands in the driveway.

But their lives took a new direction last year when Lesley, 43, visited Sudan on behalf of her favourite charity, Hope and Homes for Children, which offers help to youngsters orphaned by war or other disasters.

The appalling lives of the children she saw in Sudan affected Lesley so deeply that she and Ian, 45, decided to sell the business and devote themselves full time to raising funds for the charity. 'I cannot forget these children,' Lesley said. 'There is such a lot that I think I can offer.'

But instead of being free to throw themselves into their new lives, the Millars have become locked in a bitter row with their accountants over a claim for a £275,000 fee for selling Child & Co, their chain of 11 nurseries.

The couple set up the company 12 years ago. It was voted Oxfordshire business of the year in 2003, and Lesley herself won Oxfordshire business person of the year.

So when they decided to sell, it was no surprise that the Millars found an eager buyer in the American nursery company, Bright Horizons. The couple brought in the Oxford office of leading accountancy group Grant Thornton to handle the sale.

But trouble lay ahead. Under the terms of the sale, the Millars kept possession of several of Child & Co's buildings, which Bright Horizons agreed to rent from them. The dispute with Grant Thornton centres on whether the value of these buildings should be considered in the 'gross consideration', which is the total price before tax.

If so, should the buildings be valued as business premises, or as bricks and mortar, and should even the rent from the deal be included?

The deal was completed on June 7, but by then the Millars had already complained about the estimated bill of £275,000 claimed by Grant Thornton. The Millars paid £50,000, but withheld the balance. On June 7, they met a senior partner at Grant Thornton. 'We thought it would be a meeting to discuss the situation,' said Ian. ?But he just sat there and said that his legal team had looked at it and they were completely within their rights.'

Three weeks later, Grant Thornton issued a High Court writ. The claim states that the 'gross consideration' for the business is £13.5 million.

The Millars are bound by a confidentiality clause with the buyer not to reveal details of the terms. But they say that this figure is inflated to boost Grant Thornton's fee. 'We actually received a lot less than that,' said Ian.

Lesley said: 'A lot of friends have said that we should just pay the whole bill and forget it because we can afford to, but I just don't think that it is right to let this happen.

'It has become a matter of principle. We have always run our business ethically and we have a strong moral code. We are shocked that a firm can behave like this.'

But at least the Millars have had the consolation of a patient buyer. 'Bright Horizons have been absolute stars,' said Ian. 'They've given us the time and consideration that we needed. They understood the problems.'

Grant Thornton declined to comment. Lesley said: 'If we can get this sorted out, I am going to Rwanda, and will take our nine-year-old daughter, Cressida, for five days in September.

'She can talk to children her own age, and the idea is that we can come back and raise awareness, and Cressida can play a part and talk about it.'

The Millars have pledged to give any money they might save in the case to Hope and Homes for Children. Financial Mail asked the charity what it could achieve with £50,000.

A spokeswoman highlighted an orphanage in Khartoum that takes in about 500 babies a year. Tragically, a third of them die.

She said: 'With £50,000, we could place 250 babies from the orphanage with caring foster families.'