by The Sunday Times

Stock market turmoil and fears of declining demand for steel have shrunk the value of the family stake in Arcelor Mittal from a record ?33 billion last June to about ?8.2 billion. Mittal, 58, whose wealth is down 61% this year, built his empire by acquiring and turning round ailing former state-owned mills across the world, and knows all there is to know about steel. He stunned the industry in 2006 with an audacious takeover bid for Arcelor, the biggest steelmaker in the world after his own Mittal Steel, and secured the Luxembourg-based operation for ?17.8 billion after an acrimonious battle. Arcelor Mittal is the world leader but its shares took a pounding at the end of last year and Mittal has forecast that worldwide steel demand will fall by as much as 10% this year. Though he likes to describe himself as a son of the desert from Rajasthan, he learnt about business in Calcutta.

His father, Mohan, moved to the city after India gained independence and built a steel operation while young Lakshmi excelled at university. After working in the family firm, Lakshmi moved to Indonesia in 1976 and founded a steel plant with backing from his father. Within a decade he was a serious player in the global industry. In the mid-1990s, Mittal separated his business from the family's Indian operation and went his own way. With his wife and two children he settled in London, which he loves, although he retains his Indian passport. To the family's ?8.2 billion company stake we add ?2.6 billion for dividends and property.

Dividends from their steel interests were ?1.38 billion in 2004 alone. In 2007 Arcelor Mittal paid ?942m to the family in dividends and to buy back shares. The figure for 2008 will be about ?663m. A separate investment portfolio is worth about ?570m. Mittal set a world record price for a private home when he paid a reputed ?70m to Bernie Ecclestone (qv), the Formula One supremo, for Kensington Palace Gardens mansion in 2004.

He also has a ?9m home in The Bishop's Avenue, north London.

He and Ecclestone have invested in the Championship football club Queens Park Rangers with Flavio Briatore (qv). We reckon the family fortune has fallen by ?16.9 billion. 2008: ?27,700m, 1

DOWN ?16.9bn 2 ?7,000m t?4.7bn Roman Abramovich Oil and industry In a recent London court case in which he fought off a ?2.5 billion claim on part of his fortune, Abramovich was said to have spent 57 days in Britain in 2007, almost all of which coincided with the matches of Chelsea FC, the club he owns. The Russian, 42, made his fortune in oil, teaming up with Boris Berezovsky (qv) to buy the Sibneft operation in 1995 for about ?120m and selling it in 2005 for ?7.5 billion. He then bought stakes in the Russian steel firm Evraz and Jersey-based mining group Highland Gold, both of which have been hit by the collapse in stock markets and asset values. Media reports put his losses during the credit crunch at up to ?17 billion. That seems to be on the steep side - but both he and Chelsea have been cutting costs. We reckon his wealth has fallen 40%. 2008: ?11,700m, 2 3 ?6,500m t?500m The Duke of Westminster Property The ?1 billion Liverpool One shopping centre opened last May with a quarter of its 80 stores empty, costing the duke's Grosvenor Group nearly ?190m in provisions and write-downs. Its latest results this month showed a 7.4% fall in net assets from ?3.1 billion to ?2.8 billion.

Westminster, 57, is the richest British-born man and the group, which has a conservative approach to borrowing, owns estates in Lancashire, Cheshire, Scotland and Canada, plus swathes of Belgravia in central London.

With property values squeezed hard in many areas, we reduce the duke's wealth by ?500m, a drop of 7% since last year.

2008: ?7,000m, 3 4 ?5,000m t?650m Ernesto and Kirsty Bertarelli Pharmaceuticals Project 55 is a closely guarded secret at Devonport dockyard in Plymouth. Yet it is not a classified Royal Navy project but a 96-metre yacht being built, the workers believe, for Ernesto Bertarelli, 43, a biotechnology tycoon. He is the owner of the successful Alinghi/Switzerland team that has won yachting's coveted America's Cup in 2003 and 2007. He makes the Rich List with his wife, Kirsty, a keen athlete who was crowned Miss UK in 1988. They were married in 2000 and Kirsty, from

Staffordshire, is involved in the yachting business, devising a clothing and jewellery range in 2007. By the age of 31, after his father's death, Bertarelli was running the multinational Serono group, the biggest biotechnology organisation in Europe. The Geneva-based company became the world leader in reproductive treatments and also produces drugs to treat multiple sclerosis and Aids-related illnesses that sell in 45 countries. Serono was sold to Merck of Germany in 2006 for $13.3 billion, forming a new company, Merck Serono. The couple's wealth is down 12%.

2008: ?5,650m, 6 5 ?4,000m t?1.4bn Hans Rausing and family Packaging Rausing, 83, the reclusive Swedish industrialist, is one of Britain's most generous donors. He and his family committed more than ?150m last year to charity and still had ?148,000 left over to give to the Conservative party. Based in East Sussex, Rausing helped to develop the Tetra Pak (later Tetra Laval) firm, which revolutionised the packaging of milk. He moved to Britain in the early 1980s to escape Sweden's punitive tax regime and sold his 50% stake in Tetra Pak to his late brother, Gad, for ?4.4 billion in 1995. With hefty investments but falling asset values, we cut the family's wealth by 26%. 2008: ?5,400m, 7 ?2,960m t?670m Charlene and Michel de Carvalho Inheritance, brewing and banking See panel on page 18 8 ?2,677m t?659m Sammy and Eyal Ofer Shipping and property Last November, Sammy Ofer, 87, above, was awarded an honorary knighthood for his services to the UK's maritime heritage. In March 2008 he had given ?20m towards a new wing at the National Maritime Museum. He followed that in July with a ?3.3m donation to help restore the fire-ravaged Cutty Sark. Since serving in the Royal Navy during the war, the Israeli has built a vast business empire, though its assets have lost value in the past year. His Israel Corporation has subsidiaries in chemicals, shipping, oil refining and semiconductors. Son Eyal, 58, is a London-based property dealer.

The family, whose fortune has fallen by a fifth, has a 16.5% stake in the Royal Caribbean cruise line.

2008: ?3,336m, 15 9= ?2,500m t?2.15bn John Fredriksen Shipping With a fleet of 70 oil tankers, Norway's richest man is at the sharp end of the collapse in shipping rates. Fredriksen, 64, who spends much of his time in London, made his fortune in the Iran-Iraq war, transporting oil at great risk. In 1996, he acquired the Frontline shipping operation, in which he has a stake worth ?340m. He owns shares in the German tourism and shipping operation TUI and in Marine Harvest, an Oslo seafood group.

Other assets include a stake in gas tanker firm Golar LNG and property. However, with shipping in crisis, we cut ?2.15 billion off his wealth this year - a drop of 46%. 2008: ?4,650m, 8 6 ?3,830m t?500m, 12% Sir Philip and Lady Green Retailing For many of us, the credit crunch means saying no to a new dress. For Sir Philip Green, 57, it means saying no to a chain of dress shops. Last month the king of the high street asked: quot;Does my bottom line look big in this?quot; and decided against adding the beleaguered retailer Principles to his stable of seven fashion chains and the Bhs department stores. His first company imported jeans and he later made a mint by buying clothes that firms had ordered but couldn't pay for. Getting the supply chain right is his priority today. He told BBC Radio 4's Straight to the Top last month that customers want to see new merchandise when they go into a shop.

quot;Speed is more important than price,quot; he insisted. While other retailers were sticking RIP notices on their doors this year, he was planning his first Topshop branch in America. It opened in Manhattan this month in glamorous style, with a celebrity-packed bash and the model Kate Moss in attendance to promote her ninth designer collection for the chain.

Monaco-based Green likes to party. For his 55th birthday in the Maldives he paid George Michael at least ?750,000 to sing. This year his birthday was a slightly less extravagant affair at the London nightclub Annabel's, with Moss, the singer Sinitta and Sir Stuart Rose of Marks & Spencer among those joining the celebration. These are difficult times even for the Philip Greens of this world, however. Bhs, which he bought in 2000, saw profits dip to ?32.6m on ?860m sales in 2007-08. In 2002, it yielded ?172m profit on sales a shade higher at ?876m. There are plans to merge the 185-store clothing and houseware chain with the fashion operation Arcadia, which he acquired in 2002 for ?850m. Arcadia's assets include Burton, Dorothy Perkins, Miss Selfridge and Wallis, as well as Topshop and Topman. There are more than 2,500 UK outlets plus shops in 30 countries overseas. The business has been hugely successful but profits at its parent company, Taveta Investments, were down in the last financial year, from ?199m to ?188m. We value Bhs and Arcadia at about ?2.7 billion together, largely on the back of Topshop and Topman expansion. That values the Green family stakes at about ?2.5 billion. We add ?1.33 billion for dividends, including a ?1.2 billion payment to his 59-year-old wife, Tina, left, in 2005. The couple, who married in 1990, have two children. There is much other wealth, including a yacht and the proceeds of earlier property and business deals, but they are down 12%. 2008: ?4,330m, 9 17

DOWN ?500m

WEALTH CODE Britain's wealthiest 1,000 are listed with their ranking followed by this year's valuation tFall on 2008 value s Rise on 2008 value 9= ? 2,500m t ? 300m Joe Lewis Foreign exchange and investment Plans for a 60,000- seat stadium at White Hart Lane may placate Tottenham football supporters, who are hoping that financier Lewis, 72, the club's principal shareholder, will bankroll it. Last year, however, he lost nearly ? 500m on his investment in Bear Stearns, the failed Wall Street bank, and we cut his valuation this year by 11%. Born in London but based in the Bahamas, Lewis made his fortune from foreign exchange and invested his profits through the Tavistock Group. It has interests in property, financial services, industry and consumer goods. Among his holdings are 3,600 acres in the Bahamas and 8,000 in Florida. He is a leading donor to charities, giving more than ? 35m to a Florida medical facility. Sales of assets and annual profits add to his wealth .

2008: ? 2,800m, 19 9= ? 2,500m t ? 1bn Kirsten and Jorn Rausing Inheritance and investment Tetra Laval, the global packaging group with headquarters in Switzerland, made sales of more than ? 10 billion in 2007, against the previous year's ? 5.8 billion.

Kirsten, 56, and her brother Jorn, 49, live in Britain and are on the board of Tetra Laval. Their father, the late Gad Rausing, helped to develop the Swedish Tetra Pak group that acquired Alfa- Laval in 1991, forming Tetra Laval. The group's asset values have fallen sharply over the past 12 months, so we cut the worth of the family's stake from ? 7 billion to ? 5 billion this year. Together, Kirsten, who owns two Suffolk stud farms, and Jorn have roughly half that family holding. We reduce their valuation by 29%. 2008: ? 3,500m, 14 9= ? 2,500m t ? 1.8bn David and Simon Reuben Property The London- based Reuben brothers are feeling the pinch, with their wealth down 42% in the past year. Their main property firm, Aldersgate Investments, had written off ? 530m and their investments in Reubros were down ? 320m in November. David, 70, and Simon, 67, above, have been active in the British property market for a decade, after making at least ? 1.3 billion in Russia in the 1990s, where they restructured the aluminium industry. With falls in asset values, we cut their combined wealth to ?2.5 billion.

They have funded centres for the treatment of cancer at London's Great Ormond Street Hospital for Children and at a hospital in Israel. 2008: ? 4,300m, 10 13 ? 2,295m t ? 1.435bn Sean Quinn and family Property and insurance Irish entrepreneur Quinn, 62, who lost more than ? 1 billion when Anglo Irish Bank in Dublin was nationalised in January, has seen his fortune fall 38%. He had secretly bought a stake of up to 25% before his holding collapsed.

The Quinn Group conglomerate provides him and his family with a relatively comfortable cushion, although its overall value fell ? 1.2 billion last year to ? 2.1 billion.

It owns Quinn Healthcare, building firms around Europe, landfill sites, glassmaking and insurance firms, a Dublin pub chain and interests in hotels. Quinn, the chairman, who ranks second in Ireland's richest 250 ( see page 95), owns 33.8% of the Fermanagh- based group, with the remainder held by his family .

It is investing in shopping centres, DIY outlets and property. His children also hold assets in their own names outside the group.

Sean Jr, 30, owns the ? 186m Belfry golf venue in the West Midlands. Investments outside the Quinn Group add to the family's wealth. 2008: ? 3,730m, 12 14 ? 2,000m t ? 930m Earl Cadogan and family Property For much of 2008, house prices in the better- heeled parts of London defied the downturn. But by December, agents were reporting a 15%- 20% decline in values. As the owner of 90 prime acres in the capital, Cadogan, 72, is monitoring developments closely. Since inheriting the title from his late father in 1997, he has overseen a hefty investment programme. His Cadogan Group had net assets worth ? 2.65 billion in 2007, which we now value at about 30% less.

Taking into account property and other investments, his valuation is down 32%. 2008: ? 2,930m, 17 15 ? 1,800m t ? 286m Alan Parker Duty- free shopping The Oak Foundation, a charity founded by Parker, has given more than 1,000 grants to projects around the world to tackle issues as diverse as marine conservation, affordable housing and human rights. Parker, 70, who was born in Britain but is now based in Geneva, made his fortune from Duty Free Shoppers, a Hong Kong- based retail chain in which he was one of four main shareholders. He made about ? 464m when it was taken over by LVMH in 1997. His wife, Jette, sponsors the Royal Opera House young artists' programme in London. In line with the 2008 rich list of Swiss magazine Bilan, we reduce Parker's total wealth by 14% this year. 2008: ? 2,086m, 28 16 ? 1,610m s ? 160m Sir Ken Morrison and family Supermarkets Wm Morrison began as a stall in Bradford market and, 100 years on, is the UK's fourth largest supermarket chain with 375 stores. Morrison, 77, stood down as its chairman in 2008, after 55 years with the company, still in Bradford. The former Safeway stores, acquired for ? 3.35 billion in 2004, are embedded in the group and customer numbers are about 9m a week. The family stake in the business is worth ? 1.51 billion.

Past dividends, share sales and other investments add ? 100m to the family's wealth, which has risen by 11%. 2008: ? 1,450m, 52 17 ? 1,550m t ? 350m Roddie Fleming and family Finance The Mayfair wealth management operation Fleming Family & Partners handles the affairs of 28 families ( many in the Rich List) and has ? 4.4 billion of funds under management. About 30% of that total belongs to the family, which set up the business in 2000 after selling the Robert Fleming bank to

Chase Manhattan. Fleming, 55, who chaired the merchant bank, and the rest of the clan received ? 1.4 billion in cash and Chase shares from the sale. He is selling 700 acres of choice Oxfordshire farmland to cut debts to zero; with other assets and property, we reckon the family is down 18% this year. 2008: ? 1,900m, 35= 18= ? 1,500m t ? 700m Mahdi al- Tajir Metals, oil and water Sir Chris Hoy, the Olympic cycling champion, has joined Tennis star Andy Murray ( qv) on Highland Spring's sponsorship list. The Perthshire bottled water supplier is owned by al- Tajir, 77, a former United Arab Emirates ambassador to Britain who heads Scotland's richest 100 ( see page 92). His interests include oil and gas, metal trading and property. We can see ? 207m of net assets in the 2007 accounts of firms such as Park Hotels, Drift Properties and Highland Spring. Al- Tajir, who has a Scottish estate and a London home, has lost ? 700m in value this year ( 32%) because of the collapse in asset prices.

2008: ? 2,200m, 26 18= ? 1,500m t ? 1.37bn Nicky Oppenheimer Diamonds and mining The global stagnation in diamond sales has hit De Beers hard.

Oppenheimer, 63, whose fortune is down 48% on last year, chairs the London- based group and has a big stake in it. He also controls a chunk of Anglo American, the mining company founded in South Africa by his grandfather, Ernest Oppenheimer, in 1917. In recent months, Anglo American's shares have plummeted in value, reducing the value of Oppenheimer's stake from ? 1.35 billion last year to ? 564m. Oppenheimer, educated at Harrow and Oxford University, has homes in South Africa and in the UK, including a Berkshire estate.

He was 32nd in The Sunday Times Green Rich List last month, thanks to his spending on wildlife conservation. 2008: ? 2,870m, 18 18= ? 1,500m Mark Pears and family Property Pears, 46, and his younger brothers Trevor and David, pulled off a coup in January when their company, Telereal, bought the

Trillium outsourcing business for ? 750m, substantially less than its book value. A value of ? 6 billion has been put on the property and investments of William Pears Group, founded by their grandfather and father in London in 1952. Net assets were ? 800m in 2007- 08 and Pears, the chief executive, and his siblings have received handsome dividends over the years. Their wealth has held firm. 2008: ? 1,500m, 47= 18= ? 1,500m t ? 4.226bn Alisher Usmanov Steel and mines See panel on page 21 18= ? 1,500m t?500m Poju Zabludowicz Property and hotels Zabludowicz, 57, whose fortune is down by a quarter, moved into private equity last year with the launch of Synova Capital, an ? 80m fund that will invest in small UK companies. Helsinki- born Zabludowicz, who lives in London, has offloaded many of his Las Vegas property assets but still has a number of businesses, including Tamares Real Estate Investments, with landmark investments in Europe, America and the Middle East. He is a prominent art collector and plays an active role in several Jewish and Israeli charities. 2008: ? 2,000m, 31= 18= ? 1,500m Eddie and Sol Zakay Property The property crash has had an impact on the Zakay brothers but it has not cramped their style.

Their main company in Britain, Topland Group, nearly doubled its losses in the year to May 2008 from ? 16.7m to ? 29m. Late last year, however, Eddie, 58, and Sol, 56, above, bought a portfolio of hypermarkets and shopping centres from a Spanish retailer for ? 289m. Much of the brothers' fortune in the UK has come from a series of multi- million- pound property deals with chains such as Marks & Spencer and Tesco. They hold about 150 company directorships between them and their total property portfolio worldwide was valued at about ? 4 billion last year. After stripping out their borrowings, the Zakays have maintained their wealth.

2008: ? 1,500m, 47= queen of brewing 7 ?2,960m t?670m, 18% Charlene and Michel de Carvalho Inheritance, brewing and banking The past year has seen the Dutch brewing giant Heineken become more entwined in British life - appropriately so, since Charlene Heineken de Carvalho, above, its controlling investor, has made her home for many years close to Harrods in Knightsbridge. Heineken has swallowed some of Scottish & Newcastle, the biggest Britishbrewer, although the takeover left it nursing a financial hangover. With the latest James Bond film, Quantum of Solace, Heineken sought to convince us that 007 thirsted for more than vodka martinis. Bond's sang- froid could have been matched by Charlene's late father, Freddy, who joked after being kidnapped in 1983 that his captors made him drink Carlsberg as a torture.

His only child, Charlene, 54, inherited control of the brewing giant, founded in 1864 in Amsterdam, upon his death in 2002. She is married to Michel, 64, Citigroup's vice- chairman in London, inset. As a child actor in Lawrence of Arabia, Michel played Farraj, an Arab boy befriended by the Englishman, who accidentally blows himself up and has to be dispatched by Lawrence with a revolver. The couple, whose wealth has dropped 18%, have a minority stake in the brewer but retain control through a complex voting structure. That stake has fallen sharply and is now worth ? 2.71 billion. Dividends and other assets add ? 250m. 2008: ? 3,630m, 13

DOWN ?670m 24 ? 1,466m t ? 934m Bernie Ecclestone Motor racing Newly single Ecclestone, 78, has concluded an amicable divorce from his Croatian- born wife, Slavica ( see panel, page 29). The big problem for Ecclestone has been trying to preserve his wealth because much of the ? 2.3 billion fortune he accumulated as the supremo of Formula One motor sports was held in offshore trusts in Slavica's name. F1 is almost Ecclestone's creation and he has made his fortune from television rights and spin- offs. A bond issue in 1999 and the sale of 75% of the business to the German media operation Kirch in 2000 netted him ? 1.9 billion. In 2005, the private equity giant CVC bought F1.

Ecclestone is now a minority shareholder in Alpha Prema, which owns F1, but he remains as chief executive. The Ecclestones were worth about ? 2.2 billion and we ascribe two- thirds to Bernie .

2008: ? 2,400m, 24 25= ? 1,400m t ? 200m John Caudwell Mobile phones Caudwell, 56, reckons the commercial property market is near the bottom, so he spent ? 80m in the last quarter of 2008 on properties in London and elsewhere. He can afford to gamble: he sold Caudwell Group, his Stoke- based mobile phone business, in 2006, taking about ?1.24 billion for his 85% stake.

Some of that cash has been ploughed into a leisure company and he has kept his stakes in Phones4U and Caudwell Marine.

We shave ? 200m off his wealth this year because asset prices have fallen and to allow for his funding of Caudwell Children, which supports youngsters with life- threatening illnesses .

2008: ? 1,600m, 44= 25= ? 1,400m t ? 480m Ian and Richard Livingstone Property A ? 230m dividend in 2007 should cushion the Livingstones against the worst effects of the recession.

Ian, 46, above, and his brother Richard, 44, formed London & Regional Group Holdings in the early 1990s, buying distressed assets during the last commercial property crash. Their empire now stretches from Russia to the Turks and Caicos Islands. They own 60 hotels, more than half of Cape Town's V& A Waterfront development and a string of health clubs, including David Lloyd Leisure. Their main company, Loopsign, had net assets worth ? 1.6 billion in 2007. We value the business at ? 1.1 billion, adding ? 300m for private assets.

2008: ? 1,880m, 38

Usmanov plays the long game 18= ? 1,500m t ? 4.226bn, 74% Usmanov and mines hopes of creating a giant Russian metals group dashed recently after talks involving President Dmitry The 55- year- old tycoon, who has homes in Surrey Moscow, planned to merge Metalloinvest, his steelmaking operation, with a nickel firm. Usmanov, who was in Uzbekistan, studied law at the Moscow State Institute International Relations. He became rich through steel and ore mines and has expanded into telecoms, banking and including the Russian business newspaper The tycoon is said to be close to the Kremlin but political connections could not protect him from the stock upheavals of the past year and we estimate that his has dropped by 74% - more than ? 4 billion. Recent over control of the Premier League football club may have provided a welcome distraction from his woes. He is the biggest shareholder through his firm Red and White Holdings and once declared: quot; My for Arsenal is like that of a man for a woman. It is not you can sell.quot; Usmanov made his first move on the London club, managed by Ars?ne Wenger, in August when he bought a 14.58% stake from David Dein ( qv), its vice- chairman, for ? 75m. He has built his holding to worth ? 104.2m, and takeover speculation has grown, too..

The American businessman Stan Kroenke owns 20.5% while Danny Fiszman ( qv) and Lady Nina Bracewell- Smith ( qv) also have significant stakes. Usmanov's long- term plans for the club are unclear. Arsenal supporters, accustomed to success, have been waiting four years for a trophy and the recent purchase of Russia international Andrey Arshavin was widely welcomed. Usmanov's wife, Irina Viner, pictured, was head coach of the Russian rhythmic gymnastics team at the Beijing Olympics. She received the Order for Services to Motherland of the third degree from Medvedev last month. Her husband fenced in his youth and is president of the sport's governing body, based in Lausanne. 2008: ? 5,726m, 5 21

DOWN ? 4.2bn 27 ? 1,350m t ? 550m Eddie and Malcolm Healey Property and kitchens Eddie Healey, 71, turned a derelict site near Sheffield into the Meadowhall shopping centre, netting ? 420m when it was sold in 1999. The jewel in his crown is Centro in Germany, Europe's biggest retailing mall. Eddie is worth ? 750m while his brother Malcolm, 64, who built Hull- based Hygena Kitchens, adds ? 600m.

2008: ? 1,900m, 35= 28= ? 1,300m Clive Calder Music Calder, 62, who moved to London from South Africa, launched Zomba Records in 1971. He went to New York and built Zomba into a top label with acts such as Britney Spears and the Backstreet Boys. In 2002, Calder sold Zomba, netting ? 1.2 billion. He is now based in the Cayman Islands.

2008: ? 1,300m, 56= 28= ? 1,300m t ? 300m Sir Adrian and Sir John Swire and family Transport, property, trade Sir Adrian, 77, above, and Sir John Swire, 82, are honorary president and life president respectively of John Swire & Sons, the Hong Kong group involved in finance, property and shipping. The business has a controlling stake in Swire Pacific, which owns shares in the Cathay Pacific airline and manufacturing operations. We value the family stake in John Swire at ? 1.2 billion, dividends totalling ? 100m.

2008: ? 1,600m, 44= 28= ? 1,300m t ? 200m John Whittaker Property Whittaker, 67, emerged as a 4% shareholder in Land Securities, Britain's largest property group, last June, later upping that stake to 5.5%, worth ? 246m. He is behind the ? 50 billion Ocean Gateway development along the Manchester Ship Canal, which aims to create 50,000 jobs and 40,000 homes. Whittaker's Peel Holdings ( TCL) and Peel Holdings ( Land and Property) had net assets of ? 2.07 billion in 2007-08.

His share is worth about ? 900m and other assets add ? 400m.

2008: ? 1,500m, 47= 31 ? 1,275m Bruno Schroder and family Finance In the three months to the end of September 2008, profits at the Schroders finance house fell from ? 98m over the same period in 2007 to ? 78m. Schroder, 76, who breeds pigs at his Scottish estate, is a non- executive director. The family stake is worth ? 915m, other assets taking it to ? 1.275 billion.

2008: ? 1,275m, 58 32= ? 1,200m t ? 950m Nadhmi Auchi Finance Auchi, 71, who lives in London, turned Luxembourg- based General Mediterranean Holding ( GMH) into a conglomerate employing 7,000 people with 120 firms worldwide .

Its assets exceed ? 2.13 billion, including the Le Royal hotel complexes in Lebanon and Tunisia.

With the global slowdown, we cut him by ? 950m. 2008: ? 2,150m, 27 32= ? 1,200m t ? 1.5bn Sir Richard Branson Transport, internet and mobile phones See panel opposite 32= ? 1,200m t ? 800m Laurence Graff Diamonds Graff, 70, might have been the subject of Britain's biggest divorce settlement last month but he and his wife of 47 years, Anne Marie, were reconciled and their court hearing in London was adjourned minutes before it was due to start.

Graff's London- based Diamonds International operation has 35 outlets worldwide and is worth ? 1 billion. He has other assets, including art, but his fortune is down 40%. 2008: ? 2,000m, 31= 32= ? 1,200m t ? 815m Mikhail Gutseriyev Oil and finance London- based Russian tycoon Gutseriyev founded BIN Bank in Moscow before starting oil business Russneft. In 2007, he accused the Russian state of attempting to take back oil and gas assets from Russian and western firms. The authorities later issued an arrest warrant for tax evasion, which Gutseriyev denied. He sold his Russneft stake to tycoon Oleg Deripaska for $ 3 billion in 2007. Forbes puts his wealth at ? 1.3 billion but we are more cautious. 2008: ? 2,015m, 30 37= ? 1,100m Lord Ashcroft Business services Ashcroft, 63, is deputy chairman of the Conservative party. Ranked second in the Giving List, last year he pledged 80% of his fortune to charity when he dies. Ashcroft lives in London but was based abroad for many years, building his ADT cleaning and security business, which was taken over in 1997 by the American Tyco group.

Ashcroft sold his stake in stages for about ? 500m. With reinvestment and other assets, he is worth at least ? 1.1 billion.

2008: ? 1,100m, 65= 37= ? 1,100m t ? 200m Lord Sainsbury and family Supermarkets The J Sainsbury supermarket group reported earlier this year that it had enjoyed its quot; best ever Christmas performancequot;.

Sainsbury, 68, regained control of his shares in the firm in 2007 after an eight- year period as science minister, when they were held in a blind trust. The family's holding ( excluding charitable stakes) has fallen to ? 800m, but other assets, share sales and ? 450m dividends in 1999- 2005 raise this to ? 1.1 billion. Sainsbury donated ? 181m to his Gatsby Charitable Foundation last year.

2008: ? 1,300m, 56= 39 ? 1,070m t ? 530m Baroness Howard de Walden and family Property The family had a bumper payday in 2007- 08 with a ? 150m dividend from its main company, Howard de Walden Estates. Its 90 acres in London's Marylebone area are making serious money. In 2007- 08, the business recorded a profit of ? 54.5m and had net assets worth ? 166m. The family is led by the 10th Baroness, 73, the eldest of four daughters of the late Lord Howard de Walden. We value its business assets at ? 900m, adding ? 170m for private wealth.

2008: ? 1,600m, 44= 40= ? 1,000m t ? 700m Sir David and Sir Frederick Barclay Property and media Sir David, 74, above, and his twin Sir Frederick have a business empire that stretches from hotels, property and mail order to The Daily Telegraph. The 2007 accounts of Ellerman Investments, which includes the Barclays' flagship concern, the Ritz hotel in London, showed trading losses of ? 25m but more than ? 1.7 billion of net assets were apparent in the accounts of the Barclays' main operating companies. With lower property and media values, we cut the value of the Barclays by ? 700m.

2008: ? 1,700m, 40= 40= ? 1,000m t ? 200m Peter Cruddas Finance Stock market turmoil last October led to a quot; record day for client activityquot; at London- based CMC Markets, the financial trading group founded by Cruddas in 1989. A year ago we valued his stake in CMC at ? 1.12 billion but because values in the sector have been hit hard, the 55- year- old's shareholding is now worth ?850m.

Past salaries, dividends and a ? 30m property portfolio take him to ? 1 billion. 2008: ? 1,200m, 60= 40= ? 1,000m t?500m Alki David and the Leventis family Industry David, 40, is a member of the Greek Leventis family, whose holdings include manufacturing, bottling plants, property and shipping. The family supports charitable work through the AG Leventis Foundation. We can see clues to its wealth in the sale of its majority- owned Navios logistics group in 2005 for about $ 500m.

David has homes in London and abroad. 2008: ? 1,500m, 47= 40= ? 1,000m Wafic Said Finance Syrian- born Said, 69, has a strong record of philanthropy. He gave ? 20m to the Said Business School at Oxford University in 1998 and has pledged another ? 25m. His wife, Rosemary, donated ? 52,700 to the Tory party last year. With his international investments and a 3,000- acre estate in Oxfordshire, Said is worth at least ?1 billion .

2008: ? 1,000m, 71= 44= ? 950m t ? 1bn Sir Anthony Bamford and family Construction equipment JCB, the Staffordshire- based digger manufacturer, cut 500 jobs at its UK plants last July. Another 684 went in January. This followed a record year in 2007, when its sales rose 28% to ? 2.25 billion and profits hit ? 187m.

Bamford, 63, is chairman of the family- owned operation, which we value at ? 800m. Other assets, such as a 4,500- acre Staffordshire estate, add ? 150m but the family's valuation has slumped by 51% in the past year. 2008: ? 1,950m, 34 44= ? 950m t ? 950m Richard Desmond Media and property Profits at London- based RCD1, Desmond's main company, soared in 2007 from ? 5.5m to ? 55.4m, mainly because Desmond cut his pay by ? 40m to just ? 631,000.

Still, he will not regret his purchase of the Express titles in 2000 for ? 125m. Since then, the 57- year- old has paid himself more than ? 200m. With pressure on circulation, the titles could now be worth ? 250m. Desmond also owns the OK! celebrity title and a hefty property and investment portfolio .

2008: ? 1,900m, 35= 44= ? 950m t ? 365m Viscount Portman and family Property It was a blow to Portman, 50, when he lost Hugh Seaborn, head of the Portman Estate, to Earl

Cadogan's Chelsea operation late last year. For eight years, Seaborn had worked wonders revitalising the 110 acres owned by Portman north of London's Oxford Circus.

The estate is spending ? 40m on further investment. New ideas include the establishment of a farm shop to be supplied with produce from the viscount's 3,000 acres in Herefordshire. The family has a share in commercial properties in New York and Florida. 2008: ? 1,315m, 55 47 ? 900m t ? 100m George Weston and family Retailing Cut- price fashion retailer Primark, based in Reading and Dublin, has 187 stores and is the star performer for Associated British Foods, run by Weston, 45. His aunt, Hilary Weston, is top of Ireland's richest 250 ( see page 95). The family's stake in the business is worth ? 700m and other assets such as Fortnum & Mason, where a record 15,000 Easter eggs were sold this year, take the family to ? 900m.

2008: ? 1,000m, 71= 48 ? 870m s ? 110m Simon Keswick and family Finance The Keswick family, led by Simon, 66, has an ? 807m stake in the ? 7.3 billion Jardine Matheson trading house, based in Hong Kong. Jardine's activities range from retailing and car sales to insurance and hotels, underpinned by a blue- chip Asian property portfolio. To the family's shareholding in Jardine, we add ? 63m for other assets, including the proceeds from its disposal of shares in the Robert Fleming merchant bank in 2000. The family also retains a stake in Cheltenham Town FC, from which Keswick resigned as a director in January. 2008: ? 760m, 98= 49 ? 840m t ? 10m Roger and Peter De Haan Leisure Over the next 10 years, Folkestone will get a spanking new harbour on a 14- acre site that Roger De Haan, 60, above, bought a few years ago for ? 11m. It is planned to include a marina for 200 yachts and the recently opened satellite campus of the universities of Greenwich and Canterbury Christchurch. Roger's wealth derives from the Saga holiday firm that his father set up after the war, which was sold in 2004 for ? 1.35 billion. Brother Peter, 57, runs businesses in wine and marketing that are worth ?120m .

Allowing for tax, spending on Folkestone and donations to charity, the brothers are worth ? 840m. 2008: ? 850m, 89= 32= ? 1,200m Lord Grantchester and the Moores family Retailing and football pools Checking the football results has been a routine for the Moores family for generations. Grantchester, 58, is the grandson of Sir John Moores, who founded the Littlewoods pools business in 1923. The family, which expanded into mail- order catalogues and retailing, has long connections with both Liverpool and Everton football clubs. Grantchester is a shareholder at Goodison Park and donated ? 100,000 to the Everton Collection Charitable Trust, which has an enviable archive of football memorabilia including medals, shirts and programmes. The Labour peer is also a trustee of the Foundation for Sport and the Arts. Sir John, a philanthropist who was made a freeman of the city of Liverpool, died in 1993. His daughter, Lady Grantchester, 83, is the matriarch of the family, which began selling off its department stores after her father's death, followed by the pools side of the business. In 2002, the remaining shops and the mail- order operation were bought by the Barclay brothers ( qv) for ? 750m. Despite these disposals, Grantchester is not one to take things easy. A former president of the Royal Association of British Dairy Farmers, he runs a 550- acre farm in Cheshire. 2008: ? 1,200m, 60= 32= ? 1,200m t ? 1.5bn, 56% Sir Richard Branson Transport, internet and mobile phones Is the tireless tycoon lining up daughter Holly to take the helm of his business empire? The 27- year- old, right, teamed up with him on a transatlantic sailing record attempt last year and joined his new Virgin Healthcare operation after qualifying as a doctor. The record attempt finished in failure for Branson, 58, because of bad weather. He looks to be back on winning form with his sponsorship of the fledgling Brawn GP Formula One team, which triumphed in the first two grands prix of the season. Branson's empire, which started in 1969 with mail- order records, today includes trains, planes, mobile phones, the internet, music, wine, holidays and even space flight: Virgin Galactic is currently testing its suborbital spacecraft.

The 25th anniversary of the airline Virgin Atlantic is being celebrated with a glamorous television commercial, while trains are running on the West Coast main line after a ? 9 billion upgrade. In all there are more than 285 Virgin companies controlled by Branson or in which he has a significant stake and their combined revenues were more than ? 10 billion in 2007. The business empire is worth at least ? 1 billion on its current performance.

We add another ? 200m to Branson's total for cash in the bank from disposals and for his personal assets, which include homes in Britain and the Caribbean .

2008: ? 2,700m, 20 CHIP EAST/ REUTERS

DOWN ? 1.5bn 50 ? 800m t ? 200m Gerald Hines Property Hines, 83, is worried that Dubai's property bubble will burst. For the past 10 years, the American developer has been based in London, spearheading expansion across Europe and the world. Now, however, he says there is no equity available for big projects - and they are his speciality. Despite this, work on a ? 400m office scheme over London's Cannon Street station continues. The Hines group controls assets valued at ? 15 billion but, with property values falling, we clip him by ? 200m this year.

2008: ? 1,000m, 71= 51 ? 70m t ? 850m Bernard Lewis and family Fashion and property Profits at the London- based Lewis Trust Group, owner of the River Island fashion chain, fell from ? 244m to ? 150m in 2007, while sales rose to ? 888m. The Lewis family, which controls the retail- to- property operation, is headed by Bernard, 83, who began in business at the age of 10, minding the till in his parents' fruit shop. We value the group at ?650m today. Dividends and other assets add ? 120m to the family's wealth but it is down 52% on last year. 2008: ? 1,620m, 43 52= ? 750m t ? 80m The Earl of Iveagh and the Guinness family Brewing and property Dressed as Arthur the Toucan, the 4th Earl of Iveagh, 39, ran the Dublin marathon last October.

Iveagh is descended from Arthur Guinness, inventor of the famous stout, and the family has a ? 200m stake in Diageo, which owns the brand. Iveagh's 22,486- acre Elveden estate in Suffolk is the largest working farm in Britain and the family's British Pacific Properties owns land in Vancouver worth ? 400m. Other assets take the family to ? 750m.

2008: ? 830m, 92= 52= ? 750m t ? 100m Robert Miller Duty- free shopping Fraudster Bernard Madoff was rebuffed three times by Miller's Hong Kong- based Sail Advisors hedge fund as a potential investor.

US- born Miller, 75, a British citizen with a London home and Yorkshire estate, co- founded the Duty Free Shoppers chain. Much of his wealth is now tied up in Search Investment Group and this runs Sail, which has ? 1.7 billion under management. His assets over the years have included casinos in Italy and steel mills in China.

2008: ? 850m, 89= 52= ? 750m t ? 100m Philippe Niarchos Inheritance London- based Niarchos, 56, is the son of the Greek shipping magnate Stavros Niarchos, who left an estate worth more than ? 3 billion when he died in 1996. Niarchos married Victoria Guinness, a member of the brewing dynasty, and is a prominent art collector and racehorse owner. His father's art collection includes Vincent van Gogh's Self- Portrait with Bandaged Ear, Andy Warhol's Shot Red Marilyn and a Picasso self- portrait. With the art market having peaked, we clip him by ? 100m this year.

2008: ? 850m, 89= 52= ? 750m Lord Vestey and family Meat Gloucestershire- based Vestey, 68, heads a family business empire derived from the 19th- century meat trade. The Vesteys moved into pharmaceuticals and property at the height of the boom in the 1980s, making heavy losses in the recession that followed. With interests ranging from food production to shipping, the main family operation is Western United Investment Company, where profits rose from ? 4.8m to ? 17.7m on sales of ? 460.2m in 2007. That rise in profits keeps the Vesteys on ? 750m, despite falling asset values. 2008: ? 750m, 101= 57 ? 747m t ? 143m Sir Ian Wood and family Oil services and fishing A tough time for Aberdeen- based oil services operation Wood Group.

Last summer, with oil prices at a record high, the firm was worth ? 2.6 billion. Since then, the price of oil has crashed and its value has fallen to ? 1.2 billion. Chairman Wood, 66, and his family have a ? 353m stake in the operation .

Share sales add ? 430m to their wealth. We add ? 14m for JW Holdings, Wood's fishing business, and knock off ? 50m for a charitable trust set up by the family to help development in the Third World. 2008: ? 890m, 85 58 ? 734m New entry Slavica Ecclestone Divorce See panel on page 29 59 ? 730m t ? 100m Sir Alan Sugar Consumer electronics Profits soared from ? 16.58m to ? 71m at Sugar's Essex- based Amshold Group in the year to last June. The 62- year- old, a former chairman of Spurs football club, has become a television celebrity through business talent show The Apprentice. He set up Amstrad in 1968, building it into a top electronics business before selling in 2007, receiving ? 36m for his stake. He has a holding in the ? 100m Viglen computer firm, ? 400m of property with Amshold and ? 150m in cash. Sugar, who gives generously to charity, also owns property in London, Florida and Spain. 2008: ? 830m, 92= 60= ? 700m t ? 698m Mike Ashley Sports goods The appointment of Alan Shearer as manager of Newcastle United represents the last throw of the dice for club owner Ashley, 44, as he seeks to avert relegation from the Premier League. In 2007, he made ? 929m when he floated his Sports Direct group, which includes the Donnay and Lonsdale brands. He kept shares worth ? 207m. Taking into account his Newcastle ownership, property deals, dividends and a reported loss last year speculating on the share price of HBOS bank, we cut him to ? 700m. 2008: ? 1,398m, 54

Hitting all the right notes 52= ? 750m Lord Lloyd- Webber Entertainment

The 61- year- old Lloyd- Webber has a new prot?g?e, Jade Ewen, left, courtesy of his latest television talent show, Your Country Needs You, which set out to find an act to perform My Time, his UK entry for next month's Eurovision Song Contest in Moscow.

His third BBC talent show found the stars for the musical Oliver!, which opened in January with rave reviews and ? 15m of advance bookings. In the theatre, Love Never Dies, the long- awaited sequel to Phantom of the Opera - which starred Lloyd- Webber's former wife Sarah Brightman ( see page 84) - is due to open in New York, London and Shanghai at the end of this year. Some of the show was previewed last summer at the Sydmonton Festival, held at his country home on the Hampshire/ Berkshire border. The original has been seen by 80m theatregoers in 124 cities.

Lloyd- Webber's Really Useful operation owns six London theatres and co- owns another.

There had been speculation he would sell them and his intellectual property but that never materialised, so we stick with the ? 550m valuation from last year. Really Useful Holdings made a ? 50.6m profit in 2007- 08 and the boss paid himself a ? 38m dividend.

Audiences insist that the shows must go on.

Billy Elliot is still a huge hit at London's Victoria Palace theatre and in New York and Melbourne, Phantom has taken ? 1.8 billion worldwide and Cats another ? 1 billion. There is also the income from sales of 125m albums, videos, merchandising and publishing rights for shows including Evita, Sunset Boulevard and Jesus Christ Superstar. Lloyd- Webber's art collection and array of homes in Britain and abroad, plus past dividends, add a substantial chunk of personal wealth to his total. 2008: ? 750m, 101= 60= ? 700m t ? 63m Russell De Leon and Ruth Parasol Internet gambling Online gambling business Party Gaming was forced to shut its American operations in 2006 after legislation barring foreign betting websites came into effect. This month, the Gibraltar operation, which has staff in the UK, reached a non- prosecution agreement with the US Department of Justice that will see it pay out ? 72m to settle the dispute. American De Leon, 43, and his British wife, Parasol, 42, have a 28.4% stake worth ? 200m in the business. The couple, based in Gibraltar, sold shares worth ? 436m when Party Gaming floated in London in 2005, followed by a ? 64m tranche in 2006. 2008: ? 763m, 97 62 ? 660m t ? 2m Jon Hunt Estate agency and property Hunt, 55, who sold London estate agency Foxtons for ? 375m at the height of the boom in 2007, has been making millions betting against the stock of developer Hammerson. The former soldier and car washer is reported to have rejected an offer close to ? 200m for his town house in Kensington Palace Gardens last year. Hunt has been building up his residential and commercial portfolio, and owns a Suffolk estate. Other personal assets take Hunt to ? 660m. 2008: ? 662m, 124 63= ?650m t ? 100m Louis Bacon Finance Bacon, 52, a Wall Street star based in London, pulled off a coup in November when Greg Coffey ( qv) decided to join him at Moore Capital after leaving the GLG hedge fund. Moore Capital has more than ? 13.7 billion of client money under management and by early December, the Moore Global Investment Fund was down by only 4.76% on the year. Chairman and chief executive Bacon has been one of the hedge fund industry's highest earners. He has a polo farm and a 435- acre island off New York in his collection of exotic properties. Forbes valued his fortune at ? 1.2 billion in 2008.

We are more cautious but he tops our hedge fund table on page 70.

2008: ? 750m, 101= 65 ? 638m t ? 105m Chris Lazari Property Lazari, 62, added two showpiece buildings to his property portfolio in late 2007 with the acquisition of Greater London House in Camden, north London, for ? 165m, and the Met Building in central London for ? 107m. Net assets at Lazari

Investments fell to ? 612m in 2007- 08, although gross assets rose to ? 1.6 billion. We value the Greek- Cypriot's business interests at ? 570m, slightly below the net asset figure, adding ? 68m to his wealth to account for personal property and cash in the bank.

2008: ? 743m, 109 66= ? 630m t ? 100m Lord Laidlaw Conferences Laidlaw, 66, sought treatment for quot; sex addictionquot; after a tabloid sting last April, in which he was alleged to have flown prostitutes to a hotel suite in Monte Carlo. A tax exile based in Monaco, Laidlaw founded the Institute for International Research, which has become the market leader in conference organising, netting ? 768m for his stake in 2005. He has property in Europe and America, a private jet, a yacht and a vintage car collection. Laidlaw donated ? 173,000 to the Conservative party last year and helps many charitable causes.

2008: ? 730m, 10= 66= ? 630m t ? 70m Jonathan and David Rowland Finance The Rowland family has sold many assets over the past few years, fearing an economic downturn, and is now hunting for bargains via Rowland Capital as well as investing in commodities.

Jonathan, 33, the son of Guernsey- based property developer David Rowland, 63, made his name with internet firm Jellyworks. The family netted ? 42m in shares when the business was sold to Shore Capital in 2000.

Early in 2002, the Rowlands were revealed to have more than ? 600m in property and investments. With assets under pressure, we cut them by ? 70m this year. 2008: ? 700m, 17= 68 ? 610m t ? 40m Jorgen Philip- Sorensen Security services Philip- Sorensen, 70, is investing heavily in Ecover, the ecological detergent and household cleaning brand. He has retired as chairman of G4S, formerly known as Group 4 Securicor, but retains a stake now worth ? 334m in the Surrey- based security company .

He has sold ? 260m of shares in recent years and has other interests. 2008: ?650m, 126= 69 ? 605m t ? 247m Urs Schwarzenbach Finance See panel on page 30 70= ? 600m t ? 1.85bn Anil Agarwal Mining The share price of London- listed mining group Vedanta Resources has plunged with the end of the boom in metals and its founder and chairman, Agarwal, 56, has seen his fortune shrink by 76% since last year. His stake soared to ? 4.3 billion in May 2008 but has dropped to ? 1.1 billion. Deducting a promised $ 1 billion donation to start a Harvard- style university in India, and factoring in his other interests, including a ? 20m home in Mayfair, Agarwal is worth ? 600m. 2008: ? 2,450m, 23 70= ? 600m t ? 278m The Grant and Gordon family Spirits The rising popularity of Glenfiddich single- malt whisky helped to increase profits at William Grant, the Banffshire distiller, to ? 83.5m on ? 495.7m sales in 2007.

Founded in 1886, the company also owns 30% of Highland Distillers, with brands including The Macallan and Famous Grouse.

Worth ? 500m on the back of strong sales in Asia, the business is controlled by the fifth generation of the Grant family. We allow ? 100m to the scattered family for past dividends and other assets after tax. 2008: ? 878m, 86 70= ? 600m t ? 350m Sir Terry Matthews Computers Matthews's ? 125m Celtic Manor golf resort near Newport, south Wales, which will host the Ryder Cup competition next year, has warned that up to 10% of its 700 staff may have to go in the recession. We assume that Matthews, 65, realised at least ? 600m from shares he received after selling his Newbridge Networks telecoms company, which he built up in Canada, to the French giant Alcatel in 2000.

While the Canadian Business rich list valued Matthews at ? 790m in November 2008, we are more conservative. 2008: ? 950m, 79 70= ? 600m t ? 150m Leo Noe and family Property Last year Noe, 55, known for his shrewd reading of the market, merged his Reit property asset management group with investment manager F& C. The deal, in which Reit collected ? 60m in cash and loan notes, created a commercial property management giant, controlling ? 8.5 billion of real estate, from the UK to Israel and India. Values in the sector have fallen sharply, however, so we reduce our estimate of London- based Noe's valuation this year by ? 150m. 2008: ? 750m, 101= 74 ? 597m t ? 40m Michael Cornish and family Packaging Six years after the Cornish family sold the majority of its stake in Linpac, the global packaging group with headquarters in Birmingham faces financial restructuring. The family, led by Michael Cornish, 55, netted about ? 700m in the deal, of which ? 120m was reinvested in the company. Taking into account falling asset values and a ? 3m donation to build the Evan Cornish hospice in Louth, Lincolnshire, named after Linpac's founder, we reckon the Cornishes are worth ? 597m. 2008: ? 637m, 131 75 ? 570m t ? 40m Paddy McNally Sports advertising and hospitality Last August, a gypsy gang was jailed for its raids on stately homes, including one that netted ? 750,000 in goods stolen from Warneford Place near Swindon, home to McNally. The 71- year- old former journalist, who once controlled the advertising rights at many Formula One circuits, also has property in St Tropez and Verbier. Swiss business magazine Bilan put his wealth at ? 607m in 2008. With asset values falling, we clip ? 37m off that figure.

2008: ? 610m, 136 76 ? 560m t ? 200m Sir James Dyson and family Household appliances In February, the 61- year- old inventor of the bagless vacuum cleaner pledged ? 5m to the Royal College of Art for its new campus in south London. Dyson James, parent company of the family- owned appliance maker, based in Malmesbury, Wiltshire, had sales of ? 611m in 2007, up ? 100m, and profits of ? 88.8m, up 7.3%. Other assets, such as Dyson's ? 15m Gloucestershire mansion, take the family to ? 560m. 2008: ? 760m, 98= 7 ? 559m t ? 253m Anurag Dikshit Internet gambling Indian- born Dikshit, who lives in Gibraltar, agreed to pay a ? 203m fine in December after admitting an online gambling charge in America. He left the board of Party Gaming, an internet poker site, in 2006 but retains a stake in the business worth ? 216m. Past share sales take him to ? 559m.

2008: ? 812m, 94= 78 ? 556m t ? 139m Peter Jones and family Property Net assets at Emerson Group, the Cheshire- based property development business founded by Jones, 74, four decades ago, rose to nearly ? 700m in 2007- 08. In this climate, however, we cut its value to ? 540m, adding ? 16m for the family's other assets .

2008: ? 695m, 119 79= ? 550m t ? 550m Michael Lemos Inheritance A New York apartment reportedly owned by Lemos, 53, went on the market last May with a ? 17m price tag. His late father owned one of the largest shipping fleets in Greece. With shipping values plunging, we halve the fortune of London- based Lemos this year.

2008: ? 1,100m, 65= 63= ?650m s ? 95m, 17% Mohamed al- Fayed and family Retailing There's controversial and then there's Mohamed al- Fayed. The owner of Harrods, who describes himself as quot; just a shopkeeperquot;, has dominated headlines for decades, courtesy of his willingness to take on all- comers. As his fashion designer daughter Jasmine says, he is quot; one resilient armadilloquot;. In the 1980s he was engaged in a bloody boardroom battle over a ? 615m takeover of the House of Fraser, including the flagship store Harrods. Next, he was embarrassing the Tory party with claims that he paid MPs to represent his interests, miring the Major government in ministerial resignations and sleaze. More recently, he turned his fire on the royal family and MI6 with accusations they had been behind the deaths of his eldest son, Dodi, and Diana, Princess of Wales. His son's tomb, with a timber roof decorated with ivy and 12 supporting pillars, is in the grounds of his country home in Oxted, Surrey. Fayed goes there every day. When Big Brother celebrity Jade Goody was married before she died of cancer at the end of March, Fayed donated a ? 3,500 silk wedding gown by Manuel Mota.

Fayed says he was born in Alexandria, Egypt, in 1933, although a Department of Trade inquiry claimed he was born in 1929. He worked for Adnan Khashoggi, who employed him in his Saudi Arabian import business, before setting up his own shipping company in Egypt. In the 1970s, Fayed moved to the UK. Although he regards Britain as his home, he has been repeatedly refused a British passport. These days, he seems more interested in Fulham football club than passports. He has pumped ? 165m into the club in total and in 2007 wrote off ? 9.5m.

Fortunately for Fayed, despite a worldwide recession not all his customers have abandoned Harrods for Aldi and Lidl. Harrods Holdings increased profits from ? 34.8m to ? 55.7m on ? 440.8m sales in 2007- 08. His annual dividend from Harrods fell from ? 48.5m to ? 30m, however. The family has had ? 368m in dividends from the business since 1999. Harrods, with ? 413m net assets, is worth about ? 500m. Past dividends and other assets, yachts and estates take him to ?650m. 2008: ? 555m, 145

UP ? 95m

On the single track 58 ? 734m New entry Slavica Ecclestone Divorce Although her divorce this year from Formula One supremo Bernie Ecclestone ( qv) was said to be amicable, Slavica is likely to keep a close eye on the fine print of their financial settlement. Despite becoming accustomed to the trappings of luxury, from private jets to the most exclusive hotels, she is known to count the pennies as well as the pounds. quot; She loves cooking, cleaning, washing, making jam. She does all the shopping in Waitrose and often looks for two- for- the- price- of- one deals,quot; says Tamara, the couple's eldest daughter and an occasional television presenter. quot; She loves to bargain and save money,quot; adds Petra, her sister. Slavica, 50, grew up in the port of Rijeka in the former Yugoslavia. By the time she met Bernie on the F1 social circuit, she was a successful model, but she has spoken openly of mistakes she made along the way. quot; I went into modelling when I was 17. I needed the money,quot; she told an interviewer. quot; I did some stupid things. You know how it goes. You're in a photographer's studio and he says, ' Can you just undo that button?' Then he asks you to undo another and another and suddenly you've opened all your buttons.quot; Slavica is known for her elegant style, favouring designers Azzedine Ala?a and Guy Laroche, but says her modelling days are over: quot; I would never model again. It's too superficial. And the supermodels today? No personality, no manners, no charm, no idea how to behave.quot; Petra was tempted by the catwalk but to her mother's relief now runs the men's fashion label Form ( Princess Beatrice, Princess Eugenie and Boris Becker were at the launch party). Slavica is a striking 6ft 2in to Bernie's 5ft 4in, making for some amusing wedding photographs when they married in 1985.

Their split was attributed by some observers to the amount of time they had been spending apart, as he followed the relentless F1 circus around the globe. The pecuniary details of their divorce may take some time to resolve - while they lived in London, much of their wealth was held in Slavica's name in offshore trusts in Jersey. Bernie recently bought his ex a ? 20m house but suggestions that she is heading for billionaire status are overheated and we estimate her fortune at ? 734m..

79= ? 550m Paul Sykes Property and internet Yorkshireman Sykes, 65, runs the Harrogate property firm Highstone Group. His wealth comes largely from the sales of the Meadowhall shopping centre in Sheffield and the Planet Online internet business, which together brought in ? 445m. 2008: ? 550m, 146= 81= ? 544m t ? 268m Sir Stelios Haji- Ioannou and family Airline Profits at easyJet fell 45% to ? 110m in the year to September 2008, mainly because of higher fuel costs. Haji- Ioannou, 42, is now non- executive director of the firm he founded. The family stake in Luton- based easyJet is worth ? 444m, to which we add ? 100m for other businesses and assets.

2008: ? 812m, 94= 81= ? 544m t ? 2.443bn Vladimir Kim Mining Plunging metal and commodity prices hammered Kazakhmys, Kazakhstan's biggest copper producer, cutting the share price from ? 19.43 last May to ? 2.43 last month. Kim, 48, chairs the business, which has a London headquarters. At ? 544m, his wealth has fallen 82% since last year. 2008: ? 2,987m, 16 83 ? 540m t ? 130m The Thomson family Media The Dundee publisher DC Thomson, whose stable includes The Sunday Post and The Dandy, hit record sales of ? 240m last year. We value the Thomson family's 63% stake at ? 504m, adding ? 36m for past dividends.

2008: ?670m, 121 84 ? 526m t ? 444m Mark Coombs Finance Coombs, 49, is chief executive of City investment group Ashmore, which saw profits in the six months to the end of 2008 slide 20% to ? 80.3m. The emerging markets specialist floated in 2006 and was worth ? 1.9 billion within a year but its value has slipped to ? 870m. Wimbledon - based Coombs's stake is worth ? 373m.

He sold ? 192m of shares at the float. 2008: ? 970m, 7= 85 ? 520m t ? 100m Michael Tabor Leisure Tabor's thoroughbreds are found at top races around the world. The former bookmaker, born in London and now resident in Barbados, has a stake in Victor Chandler's ( qv) internet gaming operation. Tabor, 67, has helped to underwrite the growth of Global Radio, the UK's biggest commercial radio group, which is run by his son Ashley.

2008: ? 620m, 134= 86 ? 510m t ? 130m Fred and Peter Done Bookmaking Starting out as bookies' runners in Salford, Fred Done, 66, and brother Peter, 62, now own bookmaking chain Betfred, with more than 750 outlets. They have interests ranging from legal services to insurance, sports promotion and a restaurant. Four main Done businesses made ? 52m profit on ? 1.019 billion sales in 2007- 08. We value the betting operation at ? 400m, other assets adding ? 110m. 2008: ? 640m, 129= 87 ? 504m Lily Safra Inheritance Last year Safra, 71, was rumoured to be selling her south of France house for ? 392m but it has since been reported that the sale fell through. The London- based widow of the banker Edmond Safra is well regarded for supporting charities, including the Prince's Trust. Forbes reckons her share of the Safra fortune is worth ? 504m and we agree. 2008: ? 504m, 156 88= ? 500m t ? 220m Viscount Cowdray and the Pearson family Media Cowdray Park in West Sussex is being tested to determine whether it has sand reserves, which could be a welcome addition of revenue.

Cowdray, 64, is owner of the 17,000- acre estate, famed for its polo. Cowdray heads the Pearson family, which has a stake in the Pearson group, publisher of the Financial Times, worth ? 475m.

Other family assets include a Scottish estate and a small organic farm. 2008: ? 720m, 13= 88= ? 500m t ? 250m Felix Dennis Media Dennis, 61, sold his American lads' magazines for ? 120m in 2007. His news magazine The Week is valued at ? 150m, while UK media operation Dennis Publishing, which made a ? 13m profit on ? 64.5m sales last year, is worth a similar figure with its internet businesses.

It continues to publish Maxim in the UK, though the publication will move online in the summer.

Dennis has invested in the Forest of Dennis in the Midlands and has property on Mustique and his Warwickshire estate.

2008: ? 750m, 101= 88= ? 500m The Duke of Devonshire Land Chatsworth, Devonshire's family seat in Derbyshire, has become a top- class film set, with recent shoots including The Duchess and The Wolf Man. Devonshire, 65, oversees 75,000 acres there, worth ? 60m. Art treasures and other assets take the family to ? 500m. 2008: ? 500m, 158= 88= ? 500m Tony Gallagher Property Midlands developer Gallagher, 57, has substantial holdings in Europe and in Britain, through his Warwick- based Gallagher UK. We can see ? 448m of net assets in the 2007 accounts of three main operations and Gallagher has other interests in the financial markets. 2008: ? 500m, 158= 88= ? 500m t ? 150m Peter Green and family Mining and inheritance Green, 73, has a 20% stake in a consortium that paid ? 530m for real estate in Knightsbridge, London. Manchester- born Green married the daughter of mining tycoon Harold Mitchell, taking over the business when she died in 1985. Most of the operation was sold for ? 300m in 1996. The family has property in London and Bermuda as well as residual mining interests .

2008: ?650m, 126= 88= ? 500m t ? 600m The Jatania brothers Toiletries London- based Lornamead owns toiletries brands such as Yardley and Vosene. Mike Jatania, 44, owns the firm with brothers George, 58, Vin, 53, and Danny, 50.

We value Lornamead at ? 400m and the Jatanias have a ? 100m property portfolio in London.

2008: ? 1,100m, 65= 88= ? 500m t ? 408m Alexander Knaster Finance Knaster, 50, a Russian financier, set up Pamplona Capital Management with $ 1 billion to help Russian firms invest overseas. London- based Pamplona

Capital Advisors, where Knaster is a director, made ? 9.56m profit on ? 16.8m sales in 2007. Forbes valued him at ? 1 billion in 2008 but, with Russian fortunes in freefall, we cut him to ?500m.

2008: ? 908m, 82 88= ? 500m t ? 200m Jim Mellon Property Mellon, 52, took a stake last year in Emerging Metals, which looks for materials used in applications such as solar panels. He invests in Germany and the Far East, and is one of the biggest property owners on the Isle of Man with his Speymill operation. We trim him by ? 200m. 2008: ? 700m, 17= 88= ? 500m t ? 220m Sir David Murray Property and football Glasgow Rangers chairman Murray, 57, built Murray International into a business that made ? 20.5m profit on ? 542m sales in 2007- 08. It is worth ? 300m with Rangers included, valuing Murray's stake at ? 200m.

Property holdings near Edinburgh plus investments in London and overseas are worth ? 250m, with personal assets totalling ? 50m.

2008: ? 720m, 13= 88= ? 500m t ? 1bn Lord Paul and family Industry Indian- born Paul, 78, has seen his wealth drop 67% in the past year.

He founded the Caparo car components- to- metals group, which shed 500 jobs last year. It expects sales in 2008 of about ? 850m, with profits of about ? 40m. Paul's three sons run the family operations while their father concentrates on politics in the House of Lords. Caparo is worth about ? 400m on its 2008 figures. We add ? 100m for Indian assets including hotels and restaurants. 2008: ? 1,500m, 47= 88= ? 500m Douglas and Dame Mary Perkins Opticians The biggest private employer on Guernsey, Specsavers had 1,260 outlets globally at the end of last year. Husband and wife team Douglas, 66, and Dame Mary, 65, have masterminded this growth.

Specsavers saw sales jump from ? 879m in 2006- 07 to ? 1.02 billion in 2007- 08. The couple remain at ? 500m. 2008: ? 500m, 158= 88= ? 500m t ? 250m Derrick Smith Finance Smith co- owned racehorse The Green Monkey, bought for a record ? 9m at auction, which retired winless last year. He had more luck in currency trading with Joe Lewis ( qv) and Michael Tabor ( qv), while his investment in London nursing home operator Barchester Healthcare has also been a winner. Smith has hotels and leisure interests in America and Barbados, where he lives. We cut him by ? 250m. 2008: ? 750m, 101= 88= ? 500m Bruce Wasserstein Finance Merchant bank Lazard reported a 34% drop in third- quarter profits last October. London- based Wasserstein, 62, chairman and chief executive, has a ? 27m stake.

He made about ? 450m from the sale in 2001 of investment bank Wasserstein Perella.

2008: ? 500m, 158=

Bullish amid bears 69 ? 605m t ? 247m, 29% Urs Schwarzenbach Finance He may spend ? 500,000 a year on his passion for polo and much of his time nurturing the talents of the team he owns, the Black Bears, but the Swiss- born financier hasn't neglected his property empire. Last year he saw the ? 270m refurbishment of his luxury hotel in Zurich, the Dolder Grand, completed under the watchful eye of Lord Foster after four years of work. He and his wife, Francesca, pictured right, also oversaw the renovation of a 43,000 sq ft Moroccan palace, the Palais Layadi in Marrakesh, which is said to be the largest private restoration inside the walled medina. Neither has he been ignoring his growing property empire in Britain, where he has lived since the 1980s. In 2007 Schwarzenbach, who made his money from Interexchange, Switzerland's largest private foreign exchange dealership, bought the picturesque Buckinghamshire village of Hambleden, a familiar sight to fans of the television series Midsomer Murders. He paid ? 38m for the whole place, which came with 44 properties, a pub and 1,600 acres. A year earlier, he had snapped up the Culham Court estate, a Grade II*- listed Georgian house in 650 acres of Oxfordshire parkland on the banks of the Thames, paying ? 35m. quot; The Schwarzenbachs have always been incredibly supportive of causes in and around Henley... through their funding of the redesign of the rowing gallery at the River and Rowing Museum. We couldn't have hoped to hand Culham on to more suitable custodians,quot; the former owners said. Schwarzenbach, 60, who is a great friend of Prince Charles, also owns a 26,000- acre estate in Scotland, on which he has ALAN DAVIDSON, REX FEATURES lavished more than ? 20m. Features are thought to include a bowling alley and marble- lined hot tub. In his wife's home country, the couple own a ranch in New South Wales, where Prince Harry spent part of his 2003 gap year practising his polo skills. A year later, Francesca became godmother to Lady Louise Windsor, the daughter of the Earl and Countess of Wessex. Business magazine Bilan valued Schwarzenbach at ? 605m in its 2008 Swiss rich list. We agree.

2008: ? 852m, 88

DOWN ? 247m 101 ? 499m t ? 61m Joanne Rowling Novels and films See panel opposite 102 ? 495m t ? 445m Jack Petchey Property Londoner Petchey, 83, took a 25% hit last year when he sold a stake in Rugby Estates, six months after buying it. It was a rare case of poor timing for a man who built a fortune from used cars, property and timeshares. Since 1999, his Jack Petchey Foundation has donated more than ? 50m to projects benefiting young people.

2008: ? 940m, 80 103= ? 489m t ? 1m The Duke of Bedford Land A ? 200m Center Parcs holiday village is due to open next year on Bedford's 13,000- acre Woburn estate in Bedfordshire. Woburn is worth ? 100m and we value his art treasures at ? 150m. Bedford Estates has a substantial portfolio of properties in London.

2008: ? 490m, 173 103= ? 489m t ? 228m Sir Anwar Pervez and family Cash and carry Pervez, 74, chairs an empire that includes 50 cash- and- carry depots. His family and trusts hold 50.8% of London- based Bestway ( Holdings), worth ? 254m, and have a ? 200m stake in Palmbest, a property operation. We add ? 35m for other assets. The family gives large sums to charity .

2008: ? 717m, 116 105= ? 485m t ? 510m Sir Donald Gordon and family Property Liberty International disclosed a ? 2 billion drop in the value of its portfolio in February. Gordon, 78, and his family have a stake in the London- based property operation worth ? 405m. Share sales and assets in his native South Africa add ? 100m to the family's wealth, from which we deduct donations of ? 10m each to the Royal Opera House and the Wales Millennium Centre. 2008: ? 995m, 76 105= ? 485m t ? 146m Jacques Gaston Murray Plant hire, fire protection and property Murray, 89, largely owns Andrews Sykes, a Wolverhampton- based heating, air- conditioning and refrigeration plant- hire business .

His other main British operation is Leeds- based London Security, which makes fire protection equipment. The value of Murray's stakes in both is down to ? 116m.

A ? 200m property portfolio, ? 69m in cash and other assets take him to ? 485m. 2008: ? 631m, 132 107= ? 480m t ? 100m Jack Dellal Property quot; Blackquot; Jack Dallal, 85, seems to have passed on his knack for notoriety. Alice Dellal, a model beloved of the London party scene, is the property tycoon's granddaughter. Once renowned for his colourful private life and gambling, he keeps a low profile now. In 2007, his consortium sold Shell- Mex House in London for ? 490m. Profits at his main firm,

Allied Commercial Holdings, turned from ? 7.8m into a ? 3.6m loss in 2007- 08. 2008: ? 580m, 142 107= ? 480m t ? 170m Albert Gubay Property Welshman Gubay, 81, offered to plug a ? 20m deficit in Liverpool's European Capital of Culture budget last year in return for planning permission for a ? 200m development. Based on the Isle of Man, Gubay has a ? 300m property portfolio and founded Kwik Save supermarkets. In 2004, he netted ? 80m selling his Total Fitness clubs. 2008: ?650m, 126= 107= ? 480m s ? 250m The Duke of Sutherland Art and land The ? 50m sale of Titian's Diana and Actaeon makes Sutherland, 69, one of the few people in the Rich List to see their wealth rise this year - in his case by 109%.

The painting will be shared by the National Galleries of Scotland and the National Gallery, London. The 7th duke inherited 12,000 acres in Scotland and East Anglia as well as the Bridgewater Collection of Old Masters, which could realise ? 400m. We add ? 30m for land.

2008: ? 230m, 357= 110= ? 473m t ? 497m Benzion Freshwater and family Property Freshwater, 61, and his family have seen the value of their 79% stake in London- based Daejan Holdings drop to ? 238m. Other assets attributable to the family are worth ? 200m, with ? 35m for dividends. 2008: ? 970m, 7= 110= ? 473m t ? 247m Brian Souter and Ann Gloag Transport Souter, 54, is head of Perth- based Stagecoach, the transport firm he founded with his sister Gloag, 66.

The family stake in the business is worth ? 209m. They have other interests and have received ? 240m in dividends since 2004.

2008: ? 720m, 13= 112= ? 470m Ronald Hobson Property Hobson, 88, and Sir Donald Gosling ( qv) made ? 290m apiece when National Parking Corporation was sold 11 years ago and ? 97m each from the sale of two London property firms earlier this decade.

Huge dividends have boosted their wealth. 2008: ? 470m, 179 112= ? 470m t ? 181m Michael Moritz Internet Welsh- born Moritz, 55, now living in California, donated ? 25m last year to his alma mater, Christ Church, Oxford. He made a fortune with Sequoia Capital from early investment in Google and YouTube. We cut his wealth because of the recession and his charitable work. 2008: ? 651m, 125 114= ? 450m t ? 217m Boris Berezovsky Finance The Russian tycoon's fortune was put at ? 667m last year in the rich list produced by Finans, a Moscow business magazine. Berezovsky, 63, made ? 1 billion from the sale of an oil company stake. He left

Russia in 2000 and bought a Surrey estate. With Russian asset values collapsing, we cut him to ? 450m. 2008: ? 667m, 123 114= ? 450m t ? 240m Charles Cayzer and family Finance Peter Buckley, astute chairman of the Cayzer family's London company, Caledonia Investments, died in December. Charles Cayzer, 52 today, a director of Caledonia, is here representing the family, which has a stake worth ? 303m and substantial other holdings.

2008: ? 690m, 120 114= ? 450m Sir Donald Gosling Property As president of the White Ensign Association, Surrey- based Gosling, 80, led celebrations of the naval charity's 50th anniversary aboard HMS Illustrious in November. He made his fortune with Ronald Hobson ( qv) in National Parking Corporation and property businesses including Metrose.

2008: ? 450m, 184= 114= ? 450m Freddie Linnett and the Murphy family Property One way to survive the downturn is to let buildings to the government, a strategy adopted by family- owned property group Charles Street Buildings ( Leicester). Linnett, 59, is a director and leading shareholder and we value the firm at ? 379m.

The family has other assets including big dividends received since 1995. 2008: ? 450m, 184= 114= ? 450m s ? 98m The Mackie family Electrical goods Kenilworth- based City Electrical Factors was established in 1951 by Thomas Mackie, whose family lives in Switzerland. We base our valuation on its ? 104m net asset figure, topped up by dividends and other interests. In its Swiss rich list, Bilan puts the family wealth at more than ? 500m, but we are more cautious. 2008: ? 352m, 249= 114= ? 450m t ? 50m David Sullivan Property and media Essex- based Sullivan, 60, a shareholder in Birmingham City FC, sold his stake in Sport Newspapers in a ? 50m deal in 2007. He has a property portfolio that we clip to ? 350m, and owns Private Shops, the biggest chain of licensed sex shops in the UK, with 90 outlets. 2008: ? 500m, 158= 120= ? 440m t ? 130m Lord Ballyedmond Pharmaceuticals Ballyedmond, 65, is founder and owner of Newry- based Norbrook Laboratories, a leading veterinary pharmaceutical firm. Norbrook is worth ? 250m and Ballyedmond has extensive land in the Irish Republic, Northern Ireland and Cumbria, with property in Dublin and London. 2008: ? 570m, 143 120= ? 440m t ? 190m Richard Elman Commodities Elman, 68, left Britain for Hong Kong and built Noble Group into a dynamic commodities group.

However, Elman's stake has fallen nearly ? 200m to ? 421m. We add ? 19m for other wealth.

2008: ? 630m, 133 120= ? 440m t ? 60m Sir Paul McCartney Music After his acrimonious divorce from Heather Mills, former Beatle McCartney, 66, has been back in the limelight, performing with Ringo Starr ( qv) in New York. He then saw tickets for a one- off Las Vegas concert this month sell out in just seven seconds. But with property and share values falling by up to 50%, we cut his wealth to ? 440m. 2008: ? 500m, 158= 123= ? 430m t ? 97m Sir Evelyn and Lady de Rothschild Finance In October, 77- year- old Sir Evelyn accused bankers of turning a blind eye to the sub- prime mortgage market. He has been busy with charity work and investment via EL Rothschild, and has an ? 80m stake in The Economist. In 2007, the French and UK arms of the Rothschild banking dynasty were merged, netting him ? 134m. Lady de Rothschild, 54, a US technology entrepreneur, made ? 100m from broadband business FirstMark.

2008: ? 527m, 150 123= ? 430m t ? 50m Lloyd Dorfman Foreign exchange Dorfman, 56, has spent more than ? 37m in recent months building his London property portfolio .

Dorfman netted ? 240m selling part of his stake in the London foreign exchange dealer Travelex in 2005. He retains 30%, now worth ? 150m. 2008: ? 480m, 175= 123= ? 430m t ? 50m Felix Grovit Foreign exchange Grovit founded the Chequepoint foreign exchange business in London and has invested in Berkeley Credit. The 67- year- old started software operation Halcyon Datasys in India, where he also owns property.

2008: ? 480m, 175= 123= ? 430m t ? 73m David and Richard Thompson Food and horse racing The Thompsons' 1,000- acre Cheveley Park Stud in Newmarket is one of the world's top racehorse breeding operations. Cheveley is owned by former Smithfield meat trader David Thompson, 73, who started the Hillsdown food group, selling half his stake in 1987 for ? 145m and the rest for a similar sum. The family, including son Richard, 44, has substantial assets in the food and retailing sectors.

2008: ? 503m, 157 127 ? 428m t ? 102m Hamish Ogston Business services Ogston, 60, founded York- based CPP Group in 1980. It offers protection for lost credit cards, keys and mobile phones, and deals in personal financial management.

With more than 11m customers, the group made ? 25.2m profit on ? 259.5m sales in 2008, valuing it at ? 400m. Ogston has ? 30m in other assets and donated ? 2m for the restoration of York Minster last August. 2008: ? 530m, 149 128= ? 400m t ? 85m Dieter Bock Property German businessman Bock, 70, based in London, owns property business Advanta. He came to prominence in the early 1990s when he outmanoeuvred Tiny Rowland for control of the Lonrho conglomerate, later joining US property firm Trizec Hahn.

2008: ? 485m, 174 128= ? 400m t ? 50m Terry Bramall and family Construction Doncaster- based Keepmoat is a prominent builder of social housing in the Midlands and north of England. Former chairman Bramall, 66, and the family sold their Keepmoat stake for ? 563m in 2007. 2008: ? 450m, 184= 128= ? 400m t ? 100m The Clarke family Property The Clarke family is a heavyweight landowner on Jersey, with chunks of St Helier and retail and pub sites across the island. The death in 2001 of patriarch Fred Clarke led to a refocusing of the business, with the aim of raising asset values. 2008: ? 500m, 158= 128= ? 400m s ? 100m Peter and Denise Coates Bookmaking and online gambling See panel opposite 128= ? 400m s ? 200m Marcus Evans Business services Bermuda- based Evans has doubled his money in the past year. The 45- year- old's eponymous business events and information company, with offices in London, employs 3,500 staff in 36 countries. In 2007, it took control of Ipswich Town football club. The business is worth ? 200m and we add ? 200m for Evans's property and other assets .

2008: ? 200m, 397= 128= ? 400m t ? 350m The Walker family Aviation, steel and property As well as controlling Blackburn Rovers football club, the Walker Trust has a hefty stake in Exeter budget airline Flybe, worth up to ? 200m. The family wealth derived from Blackburn's steel industry.

Its company C Walker was sold to British Steel for ? 330m in 1989.

The family portfolio includes property. 2008: ? 750m, 101= 134 ? 397m t ? 40m Gert- Rudolph and Friedrich Christian Flick Car sales Known as Muck ( Gert- Rudolph), 65, above, and Mick, 64, the London- based brothers sold their 40% stake in Mercedes in 1976 for ? 300m. Taking account of market gyrations and respective costly divorce settlements, they are worth ? 397m. 2008: ? 437m, 197 135 ? 390m t ? 32m Jan Mol Computers Dutch computer tycoon Mol, 67, who lives in London, sold his IT company Volmac and invested in internet businesses run by his son, Michael, in Amsterdam. Quote 500, which tracks the Dutch rich, put his wealth in 2008 at ? 490m but he has been hit by the downturn. 2008: ? 422m, 205 136 ? 383m s ? 13m Henry Engelhardt and family Motor insurance Shares in Cardiff- based insurance firm Admiral held up well last year. Engelhardt, 51, an American, has a stake worth at least ? 363m and has sold a substantial number of shares. 2008: ? 370m, 239= 128= ? 400m s ? 100m, 3% and Denise Coates and online gambling sports betting is so popular that you can a flutter in Chinese, Polish or Norwegian the Bet365 website. Denise Coates, 41, inset, its potential in 2000 when she persuaded father, Peter, to look beyond his chain of shops. She is now chief operating of the online operation, which has around the world. Its profits more doubled in 2007- 08 to ? 30.4m on ? 159.6m Miner's son Peter, 71, sold his Provincial chain of bookmakers for ? 40m in 2005 we value the website business at ? 375m. in Stoke- on- Trent, one of his other was a catering company whose included football clubs. He is on his stint as chairman of Stoke City and is celebrating its promotion to the League last year. He first became in 1989 and oversaw the club's move the Victoria Ground to the Britannia He stepped down in 1997 but returned years ago when he bought out an consortium. You wouldn't bet on him again any time soon. 2008: ? 300m, 270= 101 ? 499m t ? 61m, 11% Joanne Rowling Novels and films France's president, Nicolas Sarkozy, made JK Rowling a knight of the Legion of Honour in February, below - even though she'd given the bad guy in her Harry Potter books a French name, Voldemort. The star writer at Bloomsbury apologised, saying: quot; I can assure you that no anti- French feeling was at the origin of this choice.quot; Harry Potter and the Order of the Phoenix, the fifth book in the boy wizard series, was the first novel written in English to top the French bestseller list but Rowling, 43, is a global success story. Harry Potter and the Deathly Hallows, the final book of the series, took her worldwide sales to more than 400m in June last year. She is by far the richest author in the world, with royalties averaging about ? 1 a book.

The five Harry Potter films released to date have made about ? 2.4 billion at the box office. There are three more films to come, as the final book is being split into two. Rowling enjoys a cut of the royalties and merchandising, so her income should take her to at least ? 600m before tax.

Unlike many top authors, however, she has not fled from the Inland Revenue. Rowling lives in Scotland with her doctor husband and three children and prides herself on paying tax in full.

She is also an enormous benefactor of charities, having given away perhaps ? 80m to date as well as a recent ? 1m donation to Labour.

2008: ? 560m, 144

DOWN ? 61m 137 ? 382m t ? 7m David Harding Finance Winton Capital, created by Harding in 1997, is one of London's star hedge funds. He displayed his confidence by not trying to restrict investors' withdrawals amid market panic last autumn. The FT said this cost Winton ? 2 billion of its ? 1 billion funds. We value the firm at about ? 500m. Harding, 47, has a stake of nearly 56.5%.

Salaries and dividends top that up.

2008: ? 389m, 229 138 ? 380m t ? 220m Viscount Rothermere and family Media The advertising slump has taken its toll on Daily Mail and General Trust. Rothermere, 41, said the sale of the London Evening Standard for a nominal sum in January was as difficult as dealing with his parents' death. The family has a ? 244m stake. Other wealth, including properties in London and southwest England, adds at least ? 136m. 2008: ? 600m, 138= 139= ? 375m t ? 25m Alan Howard Finance Brevan Howard, set up by Howard, 45, is one of the few London hedge funds to weather the economic storm. By December, its flagship investment fund was up 21% on the year. Howard has a ? 300m stake and other assets .

2008: ? 400m, 214= 139= ? 375m t ? 75m Vivian Imerman Whisky and food London- based Imerman, 53, made about ? 396m from selling whisky group Whyte & Mackay in 2007, just before the downturn. A Del Monte stake was sold earlier for ? 380m. Imerman is now worth ? 375m. 2008: ? 450m, 184= 141= ? 370m t ? 150m Bhikhu and Vijay Patel Pharmaceuticals Waymade Healthcare is becoming an international operation under British- educated Kenyan brothers Bhikhu, 61, above, and Vijay, 59.

The Essex business is worth ? 300m. Property and other holdings add ?70m .

2008: ? 520m, 152= 141= ? 370m s ? 80m Stephen Rubin and family Sports goods The Beijing Olympics were good advertising for Rubin's ? 350m Pentland Group. Billions of viewers saw Michael Phelps triumph in Speedo swimwear, one of Pentland's brands. Rubin's earlier 34 interests included a Reebok stake.

The 71- year- old has made substantial donations to charity and we add only ? 20m for other assets. 2008: ? 290m, 287 143 ? 367m t ? 47m Dr Tito Tettamanti Investments The UK- based Swiss financier has been building a stake in the quoted fabric- maker Fiberweb, but reports suggest he could be looking to sell. Tettamanti, 78, made his fortune from firms such as publisher Jean Frey.

2008: ? 414m, 212 144 ? 365m t ? 21m Mark Fenwick and family Department stores Fenwick's profits rose to ? 41.7m in 2007- 08 and the Newcastle shop group had net assets of ? 399.4m. Fenwick, 60, who once managed Roxy Music, is chairman.

We value the group at ? 350m, adding ? 15m for the family's other assets. 2008: ? 386m, 232= 145 ? 360m t ? 1.04bn Lord Rothschild Finance Rothschild warned investors in December of quot; a deterioration in financial conditions of a severity unparalleled in our lifetimequot;. RIT Capital Partners, his London trust, is still worth nearly ? 1.4 billion.

Rothschild, 72, has a ? 175m stake and we add ? 185m for inheritance, art, a farm and sale proceeds from various Rothschild investments.

His son Nat is now a separate Rich List entry, see page 36.

2008: ? 1,400m, 53 146= ? 350m t ? 50m Marlon Abela Inheritance and restaurants Abela, 33, plans to expand Marlon Abela Restaurant Corporation with 30 new sites in London and America. Born in Lebanon but raised in London and France, he ran his late father's Abela Group, including the caterer Sogeres, before it was sold for ? 360m.

2008: ? 400m, 214= 146= ? 350m t ? 65m Aymann Asfari Oil services Asfari, 50, has built London- based Petrofac into a global business designing oil refinery facilities and managing North Sea rigs. Despite the fall in oil prices, it has a strong order book. Asfari, a UK citizen born in Syria, floated Petrofac in 2005 and shares have recovered since late 2008. It is worth nearly ? 2 billion and with his ? 306m stake and share sales, Asfari is worth ? 350m. 2008: ? 415m, 211 146= ? 350m t ? 20m Michael Evans and family Property Evans Property Group is part of a team proposing a ? 500m village on 546 acres east of Leeds, billed as the biggest regeneration project in Yorkshire. The firm, owned by the Leeds- based Evans family, led by Michael, 73, is worth ? 20m less than its net asset value of ? 320m.

We add ? 50m for other assets and dividends. 2008: ? 370m, 239= 146= ? 350m t ? 100m Sir Rocco Forte, Olga Polizzi and family Hotels Forte, 64, has a new ? 150m golf resort in Sicily. The Sir Rocco Forte & Family hotel group saw profits down to ? 5.7m in 2007- 08 on sales up at ? 90.2m. We value the London business at ? 80m.

Hotels owned by his sister, Polizzi, 63, and inheritance take the family to ? 350m. 2008: ? 450m, 184= 146= ? 350m t ? 100m Sir Cameron Mackintosh Entertainment Mackintosh, 62, has introduced the quot; crunchbusterquot; family discount theatre ticket to keep up attendances. His ? 4.5m revival of Oliver! in London took ? 15m in advance sales. A former stagehand whose homes include a Scottish estate, he runs seven theatres. 2008: ? 450m, 184= 146= ? 350m t ? 80m Steve Morgan Property In March, 56- year- old Morgan returned to housebuilder Redrow, which he founded in 1974. Morgan is chairman designate and takes over the reins fully at the end of June. His 29.9% stake is worth ? 70m. He owns Wolverhampton Wanderers FC and chairs Harrow Estates. 2008: ? 430m, 199= 146= ? 350m t ? 100m Roy Richardson and family Property Swiftfire, the Midlands shopping centre developer formed by Richardson, 79, and his late twin, Don, saw profits fall sharply in 2007 to ? 2.3m. We value it at ? 120m. The family has extensive other wealth. 2008: ? 450m, 184= 146= ? 350m t ? 50m Ramesh and Pratibha Sachdev Nursing homes Ramesh Sachdev, 63, runs Life Style Care, which has seven care homes. Two earlier incarnations of the firm were sold, making ? 275m for Sachdev and his wife, Pratibha, 61, who live in Hertfordshire.

2008: ? 400m, 214= 155 ? 343m t ? 50m David Samworth and family Food The family, led by David, 73, owns Leicestershire snacks firm Samworth Brothers, which made a record ? 41.6m profit in 2007. We value it at ? 300m, adding ? 45m for other assets but subtracting ? 2m pledged by the family for a city academy in Nottingham.

2008: ? 393m, 227 156= ? 330m t ? 120m Sir John and Peter Beckwith Property Sir John, 62, has two main vehicles, Red River Capital and Pacific Investments, which made a total profit of ? 77m in 2007-08.

Peter, 64, has invested in property and theatres. The London brothers' business interests are worth ? 300m and there are ? 30m private assets. 2008: ? 450m, 184= 156= ? 330m s ? 79m Tony Buckingham Oil and diamonds Canadian firm Heritage Oil has announced a possible 400m- barrel discovery in Uganda. It was set up by Buckingham, 57, a former SBS officer based on Guernsey. He has a ? 285m stake plus property in England, Switzerland and France.

2008: ? 251m, 324 156= ? 330m s ? 210m Nicholas and Christian Candy Property Surrey- born brothers Nick, 36, and Christian Candy, 34, turned a ? 6,000 loan for a London flat into a property empire, then expanded into yachts and private jets. They are behind the exclusive One Hyde Park development in London, having already exchanged contracts worth ? 741m. Their CPC Group on Guernsey shows ? 244m net assets but other interests take them to ? 330m - up 175% on last year. 2008: ? 120m, 644= 156= ? 330m t ? 90m Mark Dixon Serviced offices Dixon, 49, unveiled a 25% rise in profits at serviced office operation Regus for last year, causing its share price to jump. The former sandwich salesman, who formed Surrey- based Regus in 1989, has a ? 261m stake. There is other wealth, including ? 61m from a share sale. 2008: ? 420m, 206= 156= ? 330m t ? 100m John Hargreaves and family Discount fashion Matalan's 200 discount stores had a good Christmas, with sales up 4%. Last year the Skelmersdalebased business, founded in 1985 by Hargreaves, 65, made a profit of ? 53.2m on sales of ?1 billion .

We value the family stake at ? 300m and there are other assets .

2008: ? 430m, 199= 156= ? 330m t ? 180m Sir Peter Rigby Computing, aviation and hotels Rigby, 65, added to his interests last year with the ? 2m acquisition of the Kings hotel in Chipping Campden, Gloucestershire.

Profits at Specialist Computer Holdings, his Midlands technology firm, fell from ? 14.5m to ?3.2m on sales of more than ? 2 billion in 2007- 08. His stake is worth ? 300m. We add ? 30m for dividends, salaries and other interests. 2008: ? 510m, 154= 156= ? 330m New entry Nat Rothschild Finance See panel on page 36 156= ? 330m t ? 450m Phillip Sheppard and family Recycling European Metal Recycling, headed by Sheppard, 62, saw profits climb to ? 119m on ? 2.2 billion sales in 2007 but last year demand for recycled metal products collapsed. We cut the value of the Warrington firm, which is planning a plastics plant in Worksop, to ? 300m. Other interests add ? 30m.

2008: ? 780m, 96 156= ? 330m s ? 3m Jasminder Singh and family Hotels Profits rose from ? 5.2m to ? 14.7m at Singh's Edwardian Group in 2007, on ? 122.5m sales. A tie- up with US hotel chain Radisson has helped expand the operation to 13 hotels in London and Manchester.

We value the Middlesex business at ? 300m. Singh, 58, and his family have another ? 30m in past salaries and other assets .

2008: ? 327m, 262 156= ? 330m t ? 100m The Warburton family Baking Keen observers of Warburtons' television adverts will have noticed Jonathan Warburton, the chairman, in a cameo role. The Bolton bread company is pumping ? 22m into a marketing campaign to consolidate its position as market leader. In 2007 its profits rose by 13% to ? 48.8m on sales of ? 414m. The business is worth ? 300m. Substantial dividends since 1994 should take the family to ? 330m. 2008: ? 430m, 199= 166 ? 325m t ? 45m Sir Martyn Arbib and family Finance Litelogic, backed by Arbib, has a ? 3m contract to provide digital advertising screens on buses in New York and Chicago. Arbib, 69, based in Oxfordshire, collected more than ? 400m in cash and shares with the sale of his Perpetual fund management operation in 2000. His outgoings include Swindon Town FC, which he bought last year as part of a consortium. 2008: ? 370m, 239= 146= ? 350m t ? 100m, 2% Richard Caring Fashion and restaurants At the Conservatives' Black and White Ball in February, Caring offered an auction prize of an evening's hire of his Mayfair club Annabel's. Quite a turnaround for the tycoon who reportedly lent more than ? 2m to Labour for the last general election campaign.

The 60- year- old renowned for his dazzling smile and year- round tan has expanded his fortune beyond fashion and become a successful restaurateur. Caprice Holdings, which includes London celebrity hangouts such as The Ivy, Le Caprice and Scott's, defied the credit crunch by more than doubling profits in the year to June 2008. This year Caring made his first foray into Hollywood, opening an offshoot of his Mayfair restaurant Cecconi's, and is planning overseas expansion of Soho House, the private club operation. He bought an 80% stake for ? 105m in 2008 and the remainder is held by Nick Jones, also his partner in Cecconi's. But Caring's passion for fashion shows no sign of abating. International Clothing Designs, which manufactures for chains such as Topshop and Marks & Spencer, has huge operations in the Far East. There have been large charitable donations, prompted by Caring's experience of the Asian tsunami in 2004, which struck when he and his family were on holiday in the Maldives. quot; It does change the way you look at the world,quot; he said the following year, shortly after he held a costume ball in St Petersburg's Catherine Palace that raised about ? 11m for the NSPCC and his own charity for abused children. The 450 guests included Bill Clinton and Bob Geldof. The tycoon and his wife, Jackie, a former model, have a Hampstead house known as the Versailles of London. He is hugely asset- rich but, with values in freefall, we clip him back this year by ? 100m. 2008: ? 450m, 184=

DOWN ? 100m 167= ? 320m t ? 19m Will Adderley and family Home furnishings Leicester- based Dunelm, which floated in 2006, has 80 stores and bought the Dorma bed- linen brand last July. The ? 296m business was started as a market stall in 1979 by Bill Adderley, 61, and wife Jean, 63. Their son Will, 37, became chief executive in 1996.

The family has a ? 193m stake and other assets. 2008: ? 339m, 259 167= ? 320m s ? 10m Duncan Bannatyne Fitness clubs and hotels The Darlington- based Bannatyne Group has health clubs, hotels, day spas and a bar. With planning permission for more sites, the business is worth ? 250m.

Bannatyne, 60, of TV's Dragons' Den, has a French villa and other wealth. 2008: ? 310m, 267 167= ? 320m t ? 80m John Duffield and family Finance A ? 115m bid from Henderson Global Investors has rescued Duffield's New Star Asset Management. Duffield, 69, has left the London firm but need not worry about a pension pot. He sold ? 110m of shares in 2007 and banked more than ? 200m from an earlier takeover and share payouts. 2008: ? 400m, 214= 167= ? 320m s ? 100m Toni Mascolo and family Hairdressing See panel opposite 167= ? 320m t ? 70m Patrick McKenna Media McKenna, 52, launched Ingenious Media in London in 1997 after working with Lord Lloyd- Webber ( qv). It has carved a niche advising on flotations, mergers and acquisitions in the television production sector. McKenna has a ? 222m stake and other assets .

2008: ? 390m, 28 167= ? 320m t ? 180m Ardeshir Naghshineh and family Property Naghshineh, 56, was the biggest loser in the demise of Woolworths.

He had a 10% stake and complained that the retailer could have been saved. Iranian- born Naghshineh founded his property group Targetfollow in Norwich in 1992. The latest net assets figure is ? 329m and there is ? 30m in his smaller firms. Woolworths cuts him to ? 320m. 2008: ? 500m, 158= 173 ? 319m s ? 132m Lawrence Stroll Retailing The US luxury retailer Michael Kors makes its debut this month in London's New Bond Street.

Stroll, 49, a Canadian, has a big stake in the global firm. He successfully backed the Tommy Hilfiger fashion brand but fared badly with the jeweller Asprey & Garrard. The Canadian Business rich list put London- based Stroll at ? 319m. We agree with the figure .

2008: ? 187m, 444= 174= ? 315m t ? 55m Mark Getty and family Media, inheritance and oil As chairman of the London- based National Gallery trustees, Getty, 48, helped raise the funds needed to prevent the ? 50m Titian painting Diana and Actaeon going abroad. His business interests include the Getty Images photo library. Proceeds of an oil stake, assets and inheritance take the family to ? 315m.

2008: ? 370m, 239= 174= ? 315m t ? 149m Tom Singh and family Fashion The high street retailer New Look is aiming to break into the Russian market this year. Its 600 stores in the UK and Ireland bucked the trend with a 2.8% sales rise over Christmas. Singh, the 59- year- old founder, has an estimated ? 115m stake in the Weymouth- based fashion chain. Share sales over the years have netted ? 200m for his family. 2008: ? 464m, 180 176 ? 310m t ? 65m Peter Hargreaves Finance The value of financial adviser Hargreaves Lansdown neared ? 1 billion after it floated in May 2007. The Bristol- based business is worth ? 799m. Hargreaves, 62, co- founder with Stephen Lansdown ( qv), has a ? 251m stake and sold ? 75m of shares in the float. Dividends of more than ? 30m and other wealth take him to ? 310m. 2008: ? 375m, 237= 177 ? 301m t ? 2m Peter Wilkinson Computers The NHS signed a deal in January with InTechnology, Wilkinson's IT firm, to supply communications systems for mobile workers. The Harrogate tycoon, 54, de- listed the business last year. Shares in companies such as Freeserve and property amount to ? 210m, while current stakes add ? 91m.

2008: ? 303m, 269 178= ? 300m t ? 604m Charles Dunstone Mobile phones Plunging consumer confidence has hit Carphone Warehouse hard: the retailer's share price collapsed last year and Dunstone's stake fell in value from ? 885m to ? 267m.

Dunstone, 44, whose fortune is down 67% on last year, is chief executive of the London firm he co- founded in 1989. His fortune was established when Carphone Warehouse floated in 2000 .

Dunstone chairs the trading subsidiary of the Prince's Trust charity. 2008: ? 904m, 83 178= ? 300m t ? 220m Bob Edmiston Car sales and property Edmiston's son Andrew, 39, has taken over as managing director of car importer IM Group. Edmiston himself chairs the organisation and leads the separate IM Properties. Together the Midlands businesses have net assets of ? 280m. We add just ? 20m for other wealth because Edmiston, 62, has made large donations to good causes. 2008: ? 520m, 152= 178= ? 300m t ? 100m Johan Eliasch Sports goods Eliasch, 47, is Gordon Brown's special representative on deforestation and clean energy. He was born into a wealthy Swedish family and will inherit a fortune when he reaches 50. Among other investments he has a ? 30m stake in sports firm Head, having sold ? 87m of shares when it floated in 2000. London- based Eliasch has bought land in Brazil to protect it from logging. 2008: ? 400m, 214= 178= ? 300m t ? 150m Simon Fuller Entertainment See panel on page 39 178= ? 300m t ? 150m David, Ralph and Jacqueline Gold Media and lingerie David Gold, 72, and brother Ralph, 70, directors of Birmingham City FC, built a chain of adult shops and magazines into Gold Group International. It includes the Ann Summers chain, headed by David's daughter Jacqueline, 48. Gold Group is worth ? 100m and football assets, the sale of 50% of Sport Newspapers in 2007 and property including a Surrey estate add ? 200m. 2008: ? 450m, 184= 178= ? 300m t ? 200m Lady Annabel Goldsmith and family Inheritance Lady Annabel, 74, is due to publish a second memoir this year.

The widow of billionaire financier Sir James Goldsmith, must have much to tell. Her father was the 8th Marquess of Londonderry and her first husband, Mark Birley, named his Mayfair nightclub after her. London- based Lady Annabel and her family received ? 300m when Goldsmith died in 1997.

2008: ? 500m, 158= 178= ? 300m t ? 50m Joseph Hackmey and family Property A New York sale of his famed New Zealand and Ceylon stamps in February fetched more than ? 2m for Israeli art collector Hackmey, who spends much of his time in London. He expanded his father's Israel Phoenix Assurance, which made the family ? 160m when its stake was sold. Property and a cannily acquired art collection add ? 140m.

2008: ? 350m, 251= 178= ? 300m t ? 730m Trevor Hemmings Property Hemmings, 73, who has a 28% stake in Preston North End FC, has seen his fortune fall 71% in the past year. He was a right- hand man to Sir Fred Pontin, selling the Pontin's leisure business to Scottish & Newcastle and retaining a ? 218m stake when S& N was taken over. Blackpool Tower cost him ? 74m in 1998, and he bought the Littlewoods pools operation from the Moores family for ? 161m two years later.

His main holdings company, the Northern Trust Group, saw its net assets fall from ? 285m to ? 248m in 2007- 08, as the downturn hit his interests. 2008: ? 1,030m, 70 178= ? 300m t ? 22m Harry Hyams Property Still active in business at the age of 81, Hyams has been involved in the ? 200m revamp of Newcastle city centre. His coup was to buy a stake in Oldham Estates in 1959 for ? 50,000. When it was taken over in 1988 by MEPC, he made ? 150m, garnering a further ? 98m when MEPC was bought out later.

We can see six small property companies with about ? 17m of net assets in 2007- 08. Wiltshire- based Hyams also has art and property.

2008: ? 322m, 263 178= ? 300m Mo Ibrahim Mobile phones The second annual Mo Ibrahim prize for achievement in African leadership was awarded to former president Festus Mogae of Botswana last October. His prize: $ 5m. Sudanese- born Ibrahim, 62, grew up in Cairo and is now based in London. He was last year named as Britain's most influential black person. He sold his stake in African mobile phone operation Celtel to the Kuwaiti company MTC for ?1.7 billion. Although Forbes puts Ibrahim's fortune at about ? 1.4 billion, we keep him at ? 300m because of his charitable work and lower asset values.

2008: ? 300m, 270= 156= ? 330m New entry Nat Rothschild Finance The Hon Nathaniel Philip Victor James Rothschild is not averse to a little mischief.

He is said to have been an unruly pupil at Eton and, as a student at Oxford University, left, helped set up a racy publication called The Rumpus. He was also a member of the Bullingdon club, known for its extravagant parties, with George Osborne, now shadow chancellor. Last year the son of financier Lord Rothschild ( qv) ignited a political storm after a summer break in Corfu, where he socialised with Osborne, Lord Mandelson and Oleg Deripaska. After Osborne returned and The Sunday Times reported that Mandelson had spoken quot; pure poisonquot; about Gordon Brown over dinner, Rothschild accused Osborne of trying to solicit party funds from the Russian metals tycoon.

Osborne denied this but the affair left many puzzled as to Rothschild's allegiances. The 37- year- old has made his mark in business, first at Lazards in London and now as co- chairman of Atticus Capital, a hedge fund based in New York. Atticus established a reputation as one of the world's top performing money managers but has suffered in the credit crunch and we put a ? 100m valuation on his stake. Rothschild, who was briefly married to the model Annabelle Neilson, is a shareholder in other enterprises including property firm TriGranit, and has homes in London, New York, Moscow, Switzerland and Corfu. CLIVE POSTLETHWAITE/ REX FEATURES 167= ? 320m s ? 100m, 45% Toni Mascolo and family Hairdressing The Mascolo family had a bonanza in January when the multinational group Unilever bought its Texas- based Tigi haircare products operation for ? 290m. The American arm of the family hairdressing empire is run by brothers Guy, Anthony and Bruno, pictured, from left, above. The UK operation, led by their Surrey- based elder brother Toni, controls the Toni & Guy haircare brand, which was not included in the Unilever deal.

Their father, a barber like his father before him, brought the boys to England from Italy in the 1950s. The first Toni & Guy salon opened in 1963 and there are more than 400 in 41 countries, with turnover in excess of ? 175m. Toni, 66, still cuts the hair of long- standing clients. He is pictured, right, with his wife Pauline, after being made an honorary OBE last year for services to the hairdressing industry.

The latest accounts for the British Toni & Guy operation, called Mascolo Brothers, showed a ? 6.5m profit on ? 60.3m sales in 2007. We value the business at ? 80m, adding ? 200m for the Unilever sale proceeds and ? 40m for past income. The Toni & Guy Charitable Foundation has pledged ? 700,000 for a London children's hospital ward. 2008: ? 220m, 366=

The hairdressing millionaires Page number in brackets 1 Toni Mascolo and family ? 320m ( 37) 2 John Frieda ? 150m ( 52) 3 Vidal Sassoon ? 70m ( 79) 4 Martin Penny ? 62m ( 81)

178= ? 300m t ? 50m Brian Kennedy Home improvements The French contingent at Sale Sharks is returning home, which may hit club owner Kennedy's ambitions for his rugby union team. For now though, the Premiership outfit is going strong and any damage has yet to be done. Kennedy, 49, trained as a bank manager but quit at 19 to become a kitchen salesman, gradually building a vast home improvements business. In 1999, he bought the Everest double- glazing firm for ? 47m. Last year he acquired Zenith Staybrite and Space Kitchens. His parent operation, Latium, is worth ? 250m, to which we add ? 50m for private assets. 2008: ? 350m, 251= 178= ? 300m t ? 160m Laurence Kirschel Property Kirschel, 46, head of Consolidated Developments, has a big London property portfolio and is heavily involved in hotel and restaurant ventures. His holdings include the area around Denmark Street in the centre of the capital known as Tin Pan Alley. The Hampstead resident set up the firm with ? 5,000 in 1983. We can see ? 202m net assets in the 2007 accounts for Consolidated and smaller operations. That figure does not include Kirschel's Soho holdings. 2008: ? 460m, 181= 178= ? 300m t ? 210m Steven Lamprell Oil services The collapse in oil prices has hammered the value of rig contractor Lamprell Energy, which soared to nearly ? 1.2 billion in mid- 2008 but is down to about ? 193m. British- born Lamprell started the firm 30 years ago in the United Arab Emirates and in 2003 it branched out into oil exploration. It floated in 2006, netting him ? 230m. Dubai- based Lamprell, who has a stable of racehorses, retains a 33% stake.

2008: ? 510m, 154= 178= ? 300m t ? 120m Caspar MacDonald- Hall Property Regularly rated by The Field magazine as one of the best shots in Britain, MacDonald- Hall, 58, also has a keen eye for business .

There are nearly ? 480m of net assets attributable to him through stakes in companies such as London & Cambridge Properties, which has its headquarters in the West Midlands, and Ringmerit.

With dividends, he would normally be worth ? 550m but these are not normal times. 2008: ? 420m, 206= 178= ? 300m The Duke of Northumberland Land Northumberland, 52, has 120,000 acres of land around Alnwick, his ancestral seat, which has featured in the Harry Potter films and whose 14- acre gardens have been redeveloped by his wife, Jane, 50.

The project became a charity in 2003 and has cost ? 43m to date, but generates millions in extra revenues for the region. As well as a ? 150m art collection, the duke owns 200 acres at Syon Park, which is the family's London home, land in Scotland and the 3,000- acre Albury Park estate in Surrey, which sits on top of a gas field. 2008: ? 300m, 270= 178= ? 300m t ? 234m Stefan Olsson Shipping Olsson's grandfather founded the Stena Group, whose activities include ferry lines, metal recycling and drilling. Its fleet of passenger and cargo vessels operates in the North Sea, Irish Sea and Scandinavia. The Swede is based in London and was valued at ? 534m in the latest rich list of Stockholm business magazine Veckans Affarer. With shipping values plunging, we cut Olsson, 60, by ? 234m. 2008: ? 534m, 148 178= ? 300m t ? 200m Nicholas Roditi Finance Star fund manager Roditi, 63, set up Belvedere Investment Partners last autumn to focus on Asian investments. Based in London, he had already made forays east and owns at least 1.5% of the Russian electricity giant Unified Energy System, a stake worth ? 215m. The South African has about ? 19m of stakes in quoted firms and a ? 30m share in online retailer Ocado.

With other assets, such as half of Ripley Engineering, a ? 4m company, Roditi is worth at least ? 300m. 2008: ? 500m, 158= 178= ? 300m t ? 50m Ali Sarikhani Business services Sarikhani, 63, founded a corporate services firm in 1982 that has evolved into Chiltern, one of the UK's leading independent tax- led professional service groups. Its tax planning operation sold in 2003 for a reported ? 40m. He has invested in firms via his family trust, including Alpha Telecom, sold in 2003 at a handsome profit.

London- based Chiltern Group Services made a ? 27.3m profit in 2006- 07. The Iranian- born chartered accountant has other assets. 2008: ? 350m, 251= 178= ? 300m t ? 75m Sami Shamoon Property Recent projects for Shamoon, 70, include an environmentally friendly business park in Israel.

His family made its fortune trading in iron in Iran until the shah's overthrow in 1979, when he moved to London. He later retrieved some of the Iranian assets and has become a prominent entrepreneur in Israel, with interests such as a 4% stake in Teva Pharmaceuticals .

Forbes magazine put his wealth at ? 375m in 2006. We clip ? 75m off this year. 2008: ? 375m, 237= 178= ? 300m t ? 100m Peter Smedvig and family Oil and gas services Smedvig, 62, invested ? 20m last year in Endeavour, a small quoted oil explorer. He has an eye for deals and is one of the most astute investors in the oil sector.

His Norwegian family made its money from shipping but sold its eponymous tanker company in 1995 and moved into oil and gas exploration services. In 2005, it sold its interests for more than ? 388m. The global collapse in asset values, however, sees London- based Smedvig's wealth cut by ? 100m. 2008: ? 400m, 214= 178= ? 300m t ? 100m Lawrence Tomlinson Industry Sports- car maker Ginetta is working on an electric model at its plant near Leeds. It is owned by Tomlinson, 44, a petrolhead who was switched on to all things green by Sir Richard Branson ( qv), whom he met after his LNT Construction firm won a place on the Sunday Times Fast Track list of top private companies. He sold Orchard Care Homes, which he took over from his parents, for ? 175m in 2007, and his other Yorkshire- based interests include software and chemicals businesses. 2008: ? 400m, 214= 178= ? 300m t ? 100m Charlotte Townshend Property Ilchester Estates, a Townshend company, bought a Bournemouth industrial estate for ? 13m last summer. The 54- year- old's bulging property portfolio includes 15,000 acres in Dorset, where she has her main home. She also owns 20 acres around Holland Park in London and choice bloodstock.

2008: ? 400m, 214= 201= ? 295m s ? 85m Michael Oglesby and family Property Oglesby, 69, the founder and chairman of Bruntwood Property

Group in Manchester, believes the northwest will emerge leaner from the economic crisis after badly run firms go to the wall. The group fosters links with its communities and donates 10% of its profits to charity and local projects. Profits fell at the family's Bruntwood operation from ? 13.5m to ? 11.5m in 2007- 08 on sales of ? 87m. Its net assets came in at ? 394m. We value it at ? 275m and add ? 20m for other family businesses and assets. 2008: ? 210m, 380= 201= ? 295m t ? 70m Harold Tillman Fashion See panel on page 42 203 ? 294m t ? 104m Sir Michael Smurfit and family Packaging and property The value of Smurfit Kappa, the Dublin packaging firm, fell 84% last year. The stake held by Lancashire- born Smurfit, 72, is down to ? 17m and his half- share in the K Club, the Ryder Cup golf venue, and other property investments have lost value. He has homes in locations such as Monaco and a ? 44m art collection .

2008: ? 398m, 224 204= ? 290m t ? 140m Stephen Butt Finance Butt enjoyed another bumper payout in 2007- 08 as chairman of the investment house Silchester International, with his salary and dividends totalling nearly ? 25m.

The London business manages about ? 14 billion of assets. Butt, 58, has a 50.1% stake in it, which we value at ? 250m- plus. He has other wealth. 2008: ? 430m, 199= 204= ? 290m s ? 80m Andrew Davis Hotels Last year Davis, 45, bought Callow Hall in Derbyshire. He has 30 luxury hotels in Britain and France through his Von Essen business, which should show net assets of ? 150m in its 2008 accounts. Other interests include a farm in the West Country and stakes in the PremiAir group and London Heliport operating company .

2008: ? 210m, 380= 206 ? 282m s ? 7m William Ives and family Steel and property Ives, 65, and his family own Rainham Steel, based in Essex, which made ? 7.6m profit on ? 117.3m sales in 2007- 08. Last year staff were laid off at the company's Scunthorpe facility for the first time in its history. With a strong balance sheet, however, Rainham is worth ? 150m. Property and other assets take the family to ? 282m. 2008: ? 275m, 297= 178= ? 300m Lord Kirkham and family Furniture Sofas on sale at DFS include the Swish range, the Zeus and the Divine, but there's nothing exotic about the Doncaster company's formula for continued success. It's all down to putting bums on seats, which Kirkham has been doing for 40 years. The adopted son of a miner, he left school at 16 with no qualifications and worked as a croupier and for a carpet fitter.

He found his niche as a furniture salesman and, in 1969, he and his wife, Pauline, set up Northern Upholstery in a disused billiard hall in Carcroft, South Yorkshire, with ? 100 capital.

The business evolved into DFS and was floated in 1993. Share sales proved lucrative for the family but Kirkham took the company private in 2004 in a ? 507m deal, declaring: quot; I'm very conscious of our origins and the fact that we've done well with South Yorkshire values - being down to earth, a very strong work ethic and loyalty, and knowing the value of money. I've never got used to City people saying, ' But Graham, it's only another ? 1m'.quot; The company has more than 70 stores.

Kirkham, 64, a life peer and Conservative party donor, was last year cleared of assaulting a fellow motorist. He collects art and supports the Animal Health Trust and the Duke of Edinburgh's Award scheme. But there's no doubt the DFS business, whose resilience in a difficult market keeps him on last year's valuation, is his main focus. quot; I am the boss,quot; he says. quot; I lead from the front.quot; 2008: ? 300m, 270= Sitting on a fortune

Creator of pop's idols 178= ? 300m t ? 150m, 3% Simon Fuller Entertainment Late last year, when British Tennis hope Andy Murray decided it was time to boost his international profile, he went to 19, the transatlantic management company founded by Fuller. The music impresario and creator of the Spice Girls - not to be confused with that other svengali, Simon Cowell ( qv) - has his hand in sports management, too, and it's not hard to see why Murray and his brother, doubles expert Jamie, have looked to him to organise sponsorship deals. Fuller, 48, helped make David Beckham ( qv) the richest footballer in the world; other sports clients include the England football team and Formula One driver Jenson Button. His roster also boasts Claudia Schiffer and Victoria Beckham, who has evolved from popster to Wag to designer ( her new frock line has been well received by fashionistas on both sides of the pond). Fuller helped create the Beckhams' fashion label, DVB, now one of the most successful celebrity lines in the world. It seems likely

Hastings- born Fuller will be stepping up to run CKX, the company he sold 19 to, since his activities generate the vast bulk of the firm's profits. Last year he lifted its operating income to ? 53.4m. His Pop Idol and American Idol formats dominate the small screen, generating an estimated $ 500m-$ 900m in advertising for Fox. Fuller, pictured with country singer Carrie Underwood, winner of the fourth series of American Idol, announced in February that he was devising a show based on the compilation albums Now That's What I Call Music! quot; It will be a new take on music programming,quot; he said. quot; This show will unite the music industry and give it one voice.quot; He is also devising six quot; projectsquot; for ITV. Fuller found time last June to marry the American interior designer Natalie Swanston in a ? 2m Napa Valley ceremony. Despite being sacked by the Spices for being quot; over- controllingquot;, he went on to mastermind several of their solo careers and to engineer the band's world tour last year. Fuller received a reported ? 75m from this alone. Past earnings, share sales and his worldwide property portfolio take him to ? 300m. 2008: ? 450m, 184=

DOWN ? 150m 207= ? 280m t ? 200m Sir Michael Bishop Transport Bishop, 67, lined up a ? 318m payday last October when he exercised an option to sell his stake in the BMI airline - 50% plus one share - to Lufthansa. He joined Mercury Airlines in 1963 and in 1978 led a management buyout of the group, later renamed BMI and located in Castle Donington. Taking tax and borrowings into account, Bishop is worth at least ? 280m.

2008: ? 480m, 175= 207= ? 280m t ? 220m John Christodoulou Property Luxury flats have been added to proposals for the Palace Hotel in Southend, which is being redeveloped by London- based Christodoulou, 43. His Yianis Holdings, which owns a chunk of London's Canary Wharf development, made a ? 4.5m profit on ? 66m sales in 2007-08.

Net assets rose to ? 324m but Christodoulou warned that the value of the group's portfolio would fall in the short term. We therefore cut him to ? 280m.

2008: ? 500m, 158= 207= ? 280m t ? 58m Stephen Lansdown Finance Lansdown, 56, the Bristol City football club chairman, will be hoping for another winning year for his team and his business, Hargreaves Lansdown, which he aims to expand into the pension market. He and Peter Hargreaves ( qv) started the financial services company in 1981 in Hargreaves' home in Clifton and it floated in 2007. Lansdown's stake is worth ? 218m. Previous share sales and ? 30m- plus in dividends add to his total. 2008: ? 338m, 260 207= ? 280m t ? 140m Stephen Vernon Property Dublin- based Green Property made a string of acquisitions in Britain last year, including the headquarters of the Telegraph newspaper group. Vernon, 59, an English chartered surveyor, is chairman of the firm. The portfolio was valued at ? 1.2 billion at its peak but with Irish property prices collapsing, we cut that to ? 888m.

Vernon's stake is worth about ? 280m. 2008: ? 420m, 206= 211= ? 275m t ? 200m John Bloor Construction and motorbikes Triumph's classic Bonneville motorcycle celebrates its 50th anniversary this year - a tribute to Bloor, 65, who was looking for property to develop in 1983 and found Triumph's shuttered factory in the Midlands. Bloor bought and revived the marque. A miner's son from Derbyshire, he made his fortune by building houses. His Bloor Holdings made a ? 53.4m profit on ? 629m sales in 2006- 07.

With ? 400m of assets, it is worth ? 250m. Other assets add ? 25m.

2008: ? 475m, 178 211= ? 275m t ? 80m Anthony Lyons Property Lyons, 41, has leisure interests including stakes in London's Earls Court & Olympia. He led the takeover of the conference and exhibition venues in 2004 for ? 247m, in a deal backed by Japanese bank Nomura. Lyons had a 60% stake. He also owns Anthony Lyons Investments, which made a near ? 23m profit in 2006- 07. 2008: ? 355m, 248 211= ? 275m t ? 90m Karl- Johan Persson Fashion The heir to the Hennes & Mauritz fashion fortune runs and largely owns a small London travel company and has a 16% stake in a Swedish sports website. Persson, 34, is a director of the company chaired by his father, Stefan, who is said by Forbes to be worth ? 8.8 billion. Veckans Affarer's Swedish rich list puts the son's fortune at ? 365m, which we trim by ? 90m. 2008: ? 365m, 244= 215= ? 265m t ? 100m Sir Arnold Clark Car sales Economic turmoil has not deterred Scotland's top car dealer from expanding in England: in October a ? 12m Arnold Clark Motorstore opened beside the M6 at Stafford.

With a young management team, Clark, 81, shows no sign of slowing down. However, even he can't shrug off the difficult motor market and some of his branches cut new car prices by more than 50% over the new year. We cut our valuation of the Arnold Clark Organisation to ? 250m, adding ? 15m for other assets and property. 2008: ? 365m, 244= 215= ? 265m t ? 23m Douglas Myers Brewing and technology Myers, 70, said to be New Zealand's 10th richest person, lives in London. He made his fortune in the brewing industry, selling most of his interests in 1998 to the Japanese company Kirin. Recent investments have seen him focus on technology .

Even after hefty donations to the arts in New Zealand, Myers' fortune is worth at least ? 265m, according to the National Business Review. 2008: ? 288m, 288 215= ? 265m t ? 464m David Wilson and family Construction Wilson, whose wealth is down 64% on last year, is building a new business, Davidsons, at the Leicestershire site where the family's original Wilson Bowden operation was based. Family trusts netted ? 727m when it was sold to Barratt in 2007 in a mix of shares and ? 304m cash. The share price has plunged and the stake is now worth ? 29m. He will go higher if Davidsons proves as successful as Wilson Bowden.

2008: ? 729m, 112 218= ? 260m t ? 90m Steven Heinz Finance The Lansdowne Partners hedge fund made a ? 12m profit in January by betting that Barclays bank shares would fall. Heinz, 46, co- founded the London fund, which manages about ? 9 billion.

We value his stake at ? 200m and add ? 60m for salaries and past sales. 2008: ? 350m, 251=

Subject to the markets 214 ? 270m t ? 50m, 16% Queen of state or not the Queen's husband called Cowell ( qv) quot; a spongerquot;, she has seen fortune decline over the past year while the Factor judge has increased his. The Duke of may appear out of tune with much of country ( Buckingham Palace, denying the pointed out last month that quot; he does know enough about Mr Cowell to make any of comment about himquot;). However, the 83, pictured making Lewis Hamilton ( ? 25m, 20th in the young rich list, page 88) an MBE, remains in some ways just like one of us.

She, too, has suffered from the effects of falling share prices and property values. Her investment portfolio, made up largely of shares in blue- chip British companies, has lost 30% of its value and is worth about ? 70m. And with land and stately home prices down, we knock ? 20m off last year's figure for Sandringham, Balmoral and her smaller houses. Our calculations exclude the vast Crown Estate and royal art collection ( together worth more than ? 16 billion), but her wealth in jewellery, horses, stamps and paintings takes her to ? 270m. 2008: ? 320m, 264

DOWN ? 50m 218= ? 260m t ? 125m Michael Newton Closed- circuit television AD Group, founded by 49- year- old Newton in Warrington, is one of Britain's top electronics companies and provides CCTV technology for customers such as Manchester City football club and the Sydney Harbour tunnel. The firm, which saw profits fall from ? 7m to ? 2.8m on ? 76.6m sales in 2006- 07, is worth ? 250m and we add ? 10m for other wealth.

2008: ? 385m, 234 218= ? 260m t ? 90m Paul Ruddock Finance The Lansdowne Partners hedge fund made ? 100m profit by betting on the collapse of Northern Rock.

The London operation was co- founded in 1998 by Ruddock, 50, and Steven Heinz ( qv), and now has ? 9 billion of funds under management. We value their stakes at ? 200m apiece. Past salaries and proceeds from share sales add ? 60m.

2008: ? 350m, 251= 218= ? 260m t ? 20m Niklas Zennstrom Computers London- based Swede Zennstrom, 43, co- founded the Skype internet telephony operation. He ceased to run the company in 2007 when new owner eBay wrote off ? 700m on its investment. Zennstrom later admitted that eBay had overpaid when it bought Skype for ? 1.5 billion in 2005. Co- founder Zennstrom had a ? 225m stake and is making a success of internet television service Joost.

After tax he is worth ? 260m.

2008: ? 280m, 292= 222= ? 250m t ? 43m Michael and Xochi Birch Internet Having sold the Bebo networking site to AOL in 2008, internet entrepreneur Michael Birch, 38, launched Wordia, which aims to become the first democratically compiled multimedia dictionary.

AOL paid ? 418m for Bebo, with 70% owned by Hertfordshire- born Birch, his American wife, Xochi, 37, and his brother. Their stake was worth ? 293m but allowing for tax, the pair, who live in San Francisco, are worth ? 250m.

2008: ? 293m, 286 222= ? 250m t ? 50m Dr David Gabbay and family Property The crunch forced Gabbay, 65, to cancel a large development scheme in Mayfair last November but he and partner Eli Shahmoon ( qv) have substantial assets in their London- based O& H Holdings operation, which saw its net assets fall to ? 478m in 2007-08.

With the Gabbay and Shahmoon families each owning half, O& H is worth ? 400m, past salaries and dividends adding ? 50m.

2008: ? 300m, 270= 222= ? 250m t ? 50m Dr Dennis Gillings Pharmaceuticals Gillings' North Carolina company, Quintiles Transnational, is building a new headquarters in America and a regional centre in Singapore.

The firm is hoping to double its workforce in North Carolina over the next five years. The son of a London fishmonger, Gillings, 65, has a ? 375m stake in the firm but, taking account of a ? 25m gift to the University of North Carolina in 2007, borrowings and the general drop in asset values, we cut that by ? 125m. 2008: ? 300m, 270= 222= ? 250m t ? 418m Harold Goddijn and Corinne Goddijn- Vigreux Navigation devices Dutch car navigation firm TomTom is doing well in America, where market share rose to 27% in 2007.

The recent shares slide has cut the business's value to ? 442m, however. It evolved from a palmtop computer firm set up by Goddijn, 49. He and his wife, 44, the sales director, have a 26% stake worth ? 117m. A ? 150m share sale in late 2006 and other assets take the London- based couple to ? 250m after tax, a 63% drop on last year's valuation .

2008: ? 668m, 122 222= ? 250m t ? 678m Kevin and Michael Lagan Construction The Belfast- based Lagan Group is part of a consortium working on Northern Ireland's biggest roads programme and builds roads and airport facilities worldwide. The brothers, Kevin, 59, and Michael, 53, above, took over the operation founded by their father and expanded into property, cement and quarrying. The Lagan companies are on track for about ? 57m profit on ? 478m sales in 2007- 08. However, the downturn in the Irish construction sector has cut the value of the Lagan operation to ? 250m this year, a fall of 73%. 2008: ? 928m, 81 222= ? 250m t ? 150m Sir John Madejski Publishing and property Knighted in the new year honours for services to charity, Madejski, 68, owns 85% of Sackville Properties, which plans a ? 400m development next to Reading station. The chairman of Reading football club made his fortune selling AutoTrader magazine for ? 174m in 1998. His businesses include a bottling plant in China and the Reading 107fm radio station. He sold a Degas sculpture at auction in February for ? 13.3m, double what he paid for it five years earlier. Falling asset values reduce his total by ? 150m this year. 2008: ? 400m, 214= 222= ? 250m t ? 130m Sam Morrison Property Morrison, 57, runs Northern Ireland property business Corbo, which showed net assets of ? 349m in 2006- 07. He owns shopping centres including Fairhill in Ballymena, but in this climate and with Corbo assets having fallen by more than ? 64m, we cut our valuation of Morrison sharply.

2008: ? 380m, 235= 222= ? 250m t ? 18m Michael Platt Finance Bluecrest Capital Management has been having a good credit crunch, its flagship BlueTrend fund 18.9% up on the year by autumn 2008. Founded by Platt, 41, and William Reeves ( qv), the London operation has ? 7 billion of client funds. Platt's stake is worth ? 150m and ? 100m has been accrued in share sales, salaries and bonuses. 2008: ? 268m, 309= 222= ? 250m t ? 18m William Reeves Finance London- based Bluecrest Capital Management has defied the gloom in the sector, the 18.9% return by its BlueTrend fund being the best by a flagship fund of any of the world's largest 100 hedge fund managers this year. Reeves, 45, co- founded Bluecrest after roughing out a plan with Michael Platt ( qv) in his kitchen. Despite carnage in world markets, Reeves's stake is still worth ? 150m, to which we add ? 100m for share sales, bonuses and other wealth. 2008: ? 268m, 309= 222= ? 250m The Marquess of Salisbury Property and art Salisbury, 62, and his family own Hatfield House in Hertfordshire, with 3,000 acres and a celebrated collection of paintings worth at least ? 60m. The other family seat is Cranborne Manor in Dorset, where Salisbury sells his organic sausages. Sizeable property holdings in London keep the family at ? 250m. 2008: ? 250m, 325= 222= ? 250m t ? 50m Eli Shahmoon and family Property Shahmoon, 72, runs the London property- to- construction group O& H Holdings with Dr David Gabbay ( qv). O& H showed net assets worth ? 478m in 2007- 08 but, after it mothballed a London development last year, we cut its valuation to ? 400m. Shahmoon and his family own 50%. Salaries and dividends add ? 50m to their wealth. 2008: ? 300m, 270= 238= ? 235m s ? 35m, 18% Damien Hirst Art

There are artists who follow their muse and starve in a garret en route. That wouldn't be 43- year- old Hirst, though. Once an enfant terrible, he is the most powerful person in the contemporary art world, according to the magazine ArtReview. His position is the result of original and distinctive art ( which famously includes animal carcasses in formaldehyde) and, of course, the money he makes. Hirst is now so well known, he can sell straight from the auction house rather than through galleries, which traditionally demand 50% commission. A two- day auction at Sotheby's last September, entitled Beautiful Inside My Head Forever, featured 223 lots and fetched ? 111m - a record for a sale dominated by one artist.

His success came while stock markets plummeted and investment bank Lehman Brothers filed for bankruptcy. Hirst said at the time: quot; A lot of people believe artists should be poor, that you're not a real artist unless you are covered in paint with holes in your jeans. I think I have helped change that perception, me and Andy Warhol and Picasso and all the guys who took the commercial aspects on board.quot; Hirst certainly isn't scared of investing in the brand. He ploughed ? 15m into his For the Love of God project in 2006: a platinum cast of a human skull encrusted with 8,601 diamonds. The skull, thought to have belonged to a 35- year- old European man who lived between 1720 and 1810, was bought by a group of anonymous investors the following year for ? 50m. Hirst has a vast studio and ? 3m country pile in Gloucestershire. He also owns studio and exhibition space in Lambeth and Peckham in London. While there is little money in his main firm, Murderme, which made ? 719,000 profit on ? 1m- plus sales in 2006- 07, his wealth is substantial. Indeed, his manager now believes he is worth a billion dollars. We take a more cautious view, however, putting Hirst at ? 235m this year, allowing for tax and the recent collapse in the value of modern art.

2008: ? 200m, 397=

UP ? 35m 201= ? 295m t ? 70m, 19% Harold Tillman Fashion The upmarket Jaeger fashion chain celebrates its 125th birthday this year with a limited edition collection inspired by its archive. Considered a quintessentially Britishbrand, it was originally named Dr Jaeger's Sanitary Woollen System after a German professor who preached the health benefits of wearing animal fibres. Tillman, 63, began his career in his parents' clothing business. He took over Jaeger in 2003 and since then it has gone from losing ? 3m a year to a likely profit of ? 6m on ? 100m sales in 2008- 09. Much of the success is down to his appointment of Belinda Earl, left, formerly at Debenhams, as chief executive. She is now one of Britain's 100 richest women, with a ? 54m fortune ( see page 86). Tillman is chairman of the British Fashion Council, and is confident the industry will fare well, saying: quot; Fashion always improves in a downturn.quot; He reported a rise in overseas buyers at the recent British Fashion Week, perhaps because of the weak pound. The immaculately groomed entrepreneur funds scholarships for fashion students and has backed an enterprise fund that helps budding design businesses.

Tillman's 72% stake in Jaeger could be worth ? 195m. Other assets include restaurants, a logistics firm and homes in London and Marbella. 2008: ? 365m, 244= Mr Jaeger cuts a stylish dash 222= ? 250m t ? 350m Peter Simon and family Fashion The Monsoon Accessorize fashion group, owned by Simon, 59, asked suppliers for a 5% cut in costs in January. Simon delisted the chain in 2007, when his bid for the 25% not in his hands was accepted. It is worth ? 260m but we assume Simon had to borrow about ? 100m to fund the buyout. He owns homes in Notting Hill and Ibiza, art and the Electric Cinema in London. 2008: ? 600m, 138= 222= ? 250m t ? 900m Michael Spencer Finance The value of City trading group Icap has plunged from ? 4.5 billion at the start of 2008 to ? 2.2 billion. .

Our valuation of Spencer, 53, is down 78% on last year. He set up Intercapital in 1986 and his stake in the renamed Icap is worth ? 474m. In October he pledged 90% of his shares for a loan and he has also injected ? 70m into his City Index spread- betting firm. He sold his stake in the quoted Numis broking operation for about ? 16m in February. 2008: ? 1,150m, 62 235= ? 245m t ? 55m Michael Cannon Pubs and hamburgers Cannon, 70, is restoring 5,000 acres of heather for grouse shooting on his 17,000- acre Wemmergill Moor in Co Durham.

He netted ? 50m when the Eldritch Pope pub chain was sold and beefed up US burger chain Fuddruckers. 2008: ? 300m, 270= 235= ? 245m s ? 50m Peter Harris and family Leisure Britons are shunning European holiday destinations, which will please Harris, 75, whose Bourne Leisure business owns Butlins, Warner hotels and Haven caravan parks. It reported a ? 64m profit on ? 745m sales last year. Harris's stake in the Hemel Hempstead operation is worth ? 225m and there are other interests, including horse racing. 2008: ? 195m, 433= 237 ? 240m t ? 30m Nigel and Toby Blackwell and family Media A family dispute over Blackwell Publishing ended in 2006 when the Oxford firm was sold for ? 572m to US publisher John Wiley. Nigel Blackwell, 62, the chairman, and his uncle, Toby, 80, netted ? 195m between them from the sale. More than 60 of their academic bookshops remain in the Blackwells' hands. They are worth the ? 23m net assets of the family's parent company, Blackwell Ltd, which made a ? 10.3m loss on ? 153.2m sales in 2007. The wider family has other assets and one member made a ? 5m donation to Oxford's New Bodleian Library last year.

2008: ? 270m, 303= 238= ? 235m s ? 115m Mark Burnett and Roma Downey Television Burnett, 48, nearly sold his reality television production company, based in Hollywood, in August last year. He wanted about $ 400m for it but the economic crisis put paid to any deal. The former soldier, who grew up in Essex, devised such hits as Survivor and The Apprentice. We value his business at ? 215m, to which we add ? 20m for past salaries and the assets of his wife, Downey, 48, an actress from Londonderry who won fame in America as a star of Touched by an Angel. Their fortune is up 96% on last year. 2008: ? 120m, 644= 238= ? 235m s ? 35m Damien Hirst Art See panel on page 43 238= ? 235m t ? 17m Dr Mike Lynch Software Irish- born East Ender Lynch, 43, founded the Cambridge software house Autonomy, where profits shot up 80% in the second quarter of 2008. Its products, which enable the archiving and retrieval of e- mails and phone calls, have proved popular in the US. Lynch's stake is worth ? 193m and he has other assets. 2008: ? 252m, 323 241 ? 233m t ? 36m David Pearl Property The downturn has given Pearl time for yoga. At 63, he still cycles around central London viewing properties. In 2007, profits fell from ? 10.5m to ? 2.6m at his investment company, Structadene, but net assets rose from ? 268m to nearly ? 284.6m. We value the business at ? 230m and Pearl's stake at ? 229m. We add ? 4m for his stakes in smaller firms.

2008: ? 269m, 308 242 ? 232m Edward Atkin and family Babycare products Atkin, 64, has been busy with ventures such as mydeco. com, an interior design website, since making about ? 212m from the sale of his Suffolk- based Cannon Avent babycare operation in 2005.

Property and shrewd investments keep the family's wealth at last year's figure. 2008: ? 232m, 356 243= ? 230m t ? 56m Vikrant Bhargava Internet gambling Despite never having played a hand of poker in a real casino, Rajasthan- born Bhargava, 35, was a co- founder of Party Gaming, the Gibraltar- based poker website that floated in 2005 with a ? 4.7 billion valuation. Subsequent American anti- gambling legislation caused a collapse in this internet sector. A friend of Anurag Dikshit ( qv), who designed the site, Bhargava's share sales in 2005- 07 place him on ? 230m. 2008: ? 286m, 289 243= ? 230m t ? 200m Ray O'Rourke and family Construction Kent- based Laing O'Rourke is the main contractor working on the One Hyde Park development, which will deliver the first ? 100m apartments to London by late next year. Co Mayo- born O'Rourke founded the operation in 1977 with his brother. It has not been immune from the downturn, with profits falling from ? 44.5m to ? 32.9m in 2007- 08. We value the firm at ? 200m and add ? 30m for other wealth. 2008: ? 430m, 199= 243= ? 230m t ? 120m Hugh Osmond Pubs and insurance Osmond, 47, railed against the Labour government's treatment of entrepreneurs last year, threatening to move his Pearl Group abroad. He made millions selling shares in pub groups such as Punch Taverns, the Spirit Group and the Wellington Pub Company.

Last year, Peterborough- based Pearl took over rival Resolution in a ? 5 billion deal. Allowing for reinvestment of profits, Osmond is worth ? 230m. 2008: ? 350m, 251= 243= ? 230m t ? 30m Sir Paul and Lady Smith Fashion A ? 10m warehouse in his native Nottingham is 62- year- old Smith's answer to the recession. As he hates debt and grows the business from its own resources, Smith is well- placed for the difficult retail environment ahead. Sales of the Paul Smith fashion brand last year were 17% up on 2007 and a new store opened in Antwerp. We value the business at ? 250m. Smith's stake in the operation is worth ? 150m. We add ? 80m to that figure to account for the proceeds of past share sales by his wife, 68, dividends and property.

2008: ? 260m, 312= 247= ? 225m s ? 45m John Cook and family Leisure A ? 2 billion takeover of holiday company Bourne Leisure fell through last year because of the credit crunch. Cook, 64, has a ? 215m stake in the Hemel Hempstead business, to which we add ? 10m for salaries, dividends and other interests .

2008: ? 180m, 453= 247= ? 225m t ? 10m Alexander Hoare and family Finance See panel opposite 247= ? 225m t ? 25m Alan Lewis Industry and property The property crash has reduced the value of the UK portfolio of Lewis, 71, head of Leeds- based Crombie, the fashionable maker of men's coats. He also owns land in Florida and Russia and has other banking, high- tech and property assets. 2008: ? 250m, 325= 247= ? 225m t ? 60m Sir Stanley and Peter Thomas Property and transport Sir Stanley Thomas, 67, took a controlling stake in Vans Direct, Britain's leading independent van supplier, last year. He and brother Peter, 65, built their fortune from snacks, property and airports. Past deals, such as a ? 106m payout when Luton airport was sold in 2004, and current interests, including Atlantic Property Developments, put the Welsh siblings on ? 225m after charitable giving and tax. 2008: ? 285m, 290= 247= ? 225m t ? 10m, 4% Alexander Hoare and family Finance

While wealthy investors have been reeling from the effects of the global crash, a very English private bank has thrived by sticking to a family management that recognised early on - in the South Sea Bubble of 1720, in fact - the value of caution. The offices of C Hoare & Co in Fleet Street, London, boast Napoleonic muskets and gleaming bayonets on wood- panelled walls in the lobby, while the counter is curved around an old stove in the banking hall. Yet even the bank that once boasted Lord Byron, Samuel Pepys and Jane Austen as customers is changing.

The next 12 months will see Hoare, 47, an Old Wykehamist from the 11th generation and chief executive since 2001, hand over the reins to an outsider, Jeremy Marshall, formerly head of Credit Suisse's private bank in the UK. Hoare, pictured in the banking hall, likes to travel quot; off the beaten trackquot; and will take a sabbatical. Managing partner and Old Etonian Sir David Hoare, 73, was succeeded as chairman by former head of the civil service Lord Wilson of Dinton in 2006. However, seven board seats remain in the hands of the family that built Stourhead, a Palladian mansion in Wiltshire that is now run by the National Trust.

Clients appreciate that the bank is an independent partnership, where the bosses are liable for the money on deposit. quot; Our partners stand to lose more than any client.

So there is an alignment of interests,quot; says Alexander Hoare. quot; We are not answerable to external shareholders, so we are not pressed to meet any short- term profit objectives.quot; Profits hit ? 17.2m last year and we value the bank at ? 200m, adding ? 25m for other assets held by the family .

2008: ? 235m, 349= 251= ? 20m t ? 80m Steve and Clive Boultbee Brooks Property The collapse of Lehman Brothers last year forced brothers Steve, 48, and Clive Boultbee Brooks, 45, to seek new equity and debt sources for their Chelsea investment firm, Boultbee. The business owns shopping centres and property here and abroad.

Boultbee Construction had ? 186.5m assets in 2006 but we cut the brothers by ? 80m.

2008: ? 300m, 270= 251= ? 20m t ? 40m Sir Ronnie Cohen Finance The private equity tycoon is now a social entrepreneur, looking to ease urban deprivation in Britain and provide opportunities in the Middle East through initiatives such as the Bridges Ventures fund.

London- based Cohen, 63, is renowned for his charitable donations. 2008: ? 260m, 312= 251= ? 220m Donald Hess and family Wine and water Hess, 72, has combined his love of art and wine with galleries at his vineyards in South Africa and California. A third will be added this year in Argentina. The family netted ? 55m from selling a 50% stake in the Valser spring water business in 2002. Hess spends much of his time in Britain .

2008: ? 220m, 366= 251= ? 20m t ? 30m David Hood Consumer electronics Pace Micro Technology, co- founded by Hood in 1982, is the world's third- biggest television set- top box maker. Hood, 61, has a ? 20m stake in the Yorkshire firm and is worth a conservative ? 220m. 2008: ? 250m, 325= 251= ? 20m t ? 30m Lord Iliffe and family Media The family's activities include growing Christmas trees on its 9,000- acre estate in Berkshire.

Yattendon Investment Trust, which includes Channel TV and 38 local newspapers, made ? 20.3m profit on ? 117m sales in 2007. Its net assets were ? 273m. Iliffe, 64, and his family also own property.

2008: ? 250m, 325= 251= ? 20m t ? 20m Paul Newey Finance Newey, 40, continued as chief executive of Ocean Finance, the Staffordshire loan and mortgage group he co- founded, after it was snapped up in 2006 by US insurance giant AIG for a rumoured ? 200m. Ocean Finance had net assets of ? 235m in 2006- 07, when it made ? 4.9m profit on ? 60.3m sales. We add ? 20m for other assets .

2008: ? 240m, 344= 251= ? 20m t ? 88m Gerard O'Hare Property O'Hare, 51, is head of the Northern Ireland developer Parker Green.

His firm, with interests in Europe and America, is due to open a 33- acre shopping project in Slovakia in August. The collapse in asset values reduces O'Hare to ? 220m. 2008: ? 308m, 268 251= ? 20m t ? 30m Josie Rowland and family Inheritance China and India are growing markets for the London tailor Anderson & Sheppard, chaired by Rowland, 65, and run by daughter Anda. It saw a small rise in net assets to ? 2.3m last year.

Rowland's late husband, the tycoon Tiny, left her at least ? 240m. Falling asset values cut the total. 2008: ? 250m, 325= 259 ? 219m t ? 56m Elliott Bernerd Property Middle Eastern backing enabled Bernerd, 63, to fend off fierce competition for the US embassy site in London's Grosvenor Square this year. A multi- million- pound scheme is proposed by Chelsfield Partners, which he runs with Sir Stuart Lipton. Bernerd gives generously to charity .

2008: ? 275m, 297= 260 ? 215m t ? 100m Dionysios Liveras and family Food and yachts Liveras's father, Andreas, 73, was killed in the Mumbai terrorist attacks last year. The Anglo- Cypriot ran the family yachting business in Monaco and was visiting India to attend a boat show. Dionysios, 50, sold his Nottinghamshire patisserie firm for ? 130m in 2006. Other assets and property top up the fortune.

2008: ? 315m, 265 261= ? 214m t ? 22m Danny Fiszman Diamonds and football Fiszman, 64, the son of Belgian ?migr? parents, has just sold a third of his stake in Arsenal for ? 42.5m to American investor Stan Kroenke. He also owns 91% of Star Diamond Group, which had more than ? 68m of net assets in a subsidiary in 2007. He lives in Switzerland and has other wealth.

2008: ? 236m, 348 261= ? 214m s ? 9m Jimmy Heselden Defence equipment A ? 25.2m salary was banked by Heselden, 61, last year from his Leeds firm, Hesco Bastion, which made a record ? 31m profit. It makes the blast walls that protect military bases. We value the business at ? 200m and add ? 25m for salaries and assets but cut ? 11m for charity donations.

2008: ? 205m, 390= 261= ? 214m t ? 100m Jonas Kamprad Furnishings London- based Kamprad, 43, is one of three brothers being groomed to take over the Ikea retail chain founded by their father. Most of his wealth comes from a stake in the family's finance- to- retail group Ikano, which owns Habitat.

2008: ? 314m, 266 264 ? 212m s ? 12m John Woodward Caravans and property Woodward's property portfolio has been enhanced by the strategic buying of land in the Doncaster area. Woodward, 66, owns about 20 caravan parks. Business assets top ? 182m and personal assets add more. 2008: ? 200m, 397= 265= ? 210m t ? 70m Frank Brake and family Food distribution Brake, 75, reckons he has a quot; full- time jobquot; looking after the ? 255m fortune his family made from selling its stake in the Brake Brothers food distribution business in 2002. He and his two brothers started the Kent firm in the 1950s.

2008: ? 280m, 292= 265= ? 210m t ? 40m Michael Hintze Finance The head of Belgravia- based CQS was one of the few hedge fund managers to do well last year, thanks to dealing in bank shares.

Business Review Weekly, in his native Australia, valued Hintze, 55, at ? 242m before the crunch. We go with ? 210m, allowing for charity contributions.

2008: ? 250m, 325= 267 ? 208m t ? 172m Lord Alliance and family Mail order and textiles Manchester- based home shopping group N Brown unveiled a 20% rise in half- year profits in late 2008. Chairman Alliance, 77, and his family have a stake down to ? 208m. He revealed in January that 38.3m of his shares had been pledged to banks for loans.

2008: ? 380m, 235= 268= ? 205m t ? 10m Mike Clare Beds Clare, 54, continues as president of Dreams, the Buckinghamshire bed company sold last year for a reported ? 230m. There are other assets. 2008: ? 215m, 377 268= ? 205m t ? 35m Mike Gooley Travel Travel firm Trailfinders made ? 18.5m profit on record sales of ? 619.5m in 2007- 08. The London business, founded in 1970 by former SAS man Gooley, 72, is worth ? 185m. Other assets add ? 20m. Gooley was awarded a CBE for his charity work in 2007.

2008: ? 240m, 344= 268= ? 205m t ? 55m Alastair and Michael Powell Cabling and property Founded in 1977 by brothers Alastair, 56, and Michael Powell, 51, Cleveland Cable is a Middlesbrough operation supporting fire, security and communication systems. In 2007- 08, profits fell from ? 37.6m to ? 27.2m on sales up from ? 192m to ? 217m. Cable Properties & Investments has ? 71m of assets, valuing the firms at ? 190m. The Powells own all the shares. 2008: ? 260m, 312= 268= ? 205m t ? 35m Tony Wilkinson and family Discount stores Nottinghamshire- based Wilkinson Hardware Stores is a ? 1.3 billion operation with 300 outlets .

Wilkinson, 72, and his sister Barbara are the children of the founder. We value their business at ? 175m and add past dividends.

2008: ? 240m, 344= 272= ? 204m t ? 30m Mike Danson Business services Danson, 46, took a 50% stake in New Statesman magazine for an undisclosed sum last year and secured more than 25% of London- based digital marketing group TMN. Previously he ran Datamonitor, making about ? 174m when it was sold in 2007. He has other interests .

2008: ? 234m, 353= 272= ? 204m t ? 96m Crispin Odey and Nichola Pease Finance Odey Asset Management saw profits soar in 2007- 08 from ? 16.8m to ? 54.9m. Odey, 50, collected ? 28m for his work. We cut the value of the stake held by Odey and his wife, Pease, 48, to ? 134m. Pease is head of JO Hambro Capital Management, with a ? 20m stake. 2008: ? 300m, 270= 274= ? 200m Martin Ainscough and family Cranes Wigan- based Ainscough Crane Hire was founded in 1976 by Gerald Ainscough and is now run by his three sons, led by Martin, 56. It was sold in a management buyout for ? 255m in 2007. The family has 90% of the shares.

2008: ? 200m, 397= 274= ? 200m David Babai Travel London- based Gullivers Travel Associates was sold for ? 570m in 2004. The deal made co- founder

Babai, 66, about ? 250m. He remains chairman of the firm.

2008: ? 200m, 397= 274= ? 200m t ? 60m Manny Davidson and family Property Davidson, 78, paid ? 30m for the Lion & Lamb Yard shopping centre in Farnham, Surrey, in 2007. The family's 50% stake in BL Davidson was worth ? 253m when it was sold in 2006. 2008: ? 260m, 312= 274= ? 200m t ? 85m Janet de Botton and family Art and inheritance De Botton, 57, is the stepmother of writer Alain de Botton. We base our valuation on the ? 234m her late second husband, Gilbert de Botton, made when selling Global Asset Management in 1999.

2008: ? 285m, 290= 274= ? 200m t ? 50m Harry Dobson Industry Dobson, 61, chairs Rambler Metals & Mining, which is exploring for oil in Newfoundland. He is also chairman at Borders & Southern Petroleum. The value of these stakes has fallen by ? 29m in recent months. Other holdings include property in Ireland.

2008: ? 250m, 325= 274= ? 200m Jayne Ellis Inheritance Ellis, 63, is the former mistress of Joe Bamford, founder of the Staffordshire- based JCB construction equipment empire, who died in 2001. She was left an estate worth ? 200m.

2008: ? 200m, 397= 274= ? 200m t ? 100m John Goulandris Shipping One of three Greek brothers with a shipping empire, Goulandris, 80, lives in London. Forbes put the family fortune at ? 1.1 billion in 1996. We put Goulandris's share at ? 200m. 2008: ? 300m, 270= 274= ? 200m Colin Hill Property Londoner Hill, 54, accumulated his wealth from sources including timeshare and aircraft salvage. He owns property and the Peterborough United FC ground.

2008: ? 200m, 397= 274= ? 200m Arthur Landon Inheritance Landon, 27, heads our young rich list on page 88. He is the son of army officer Tim Landon, who died in 2007 and played a key role in the 1970 coup deposing the Sultan of Oman. Landon Sr was rewarded by the sultan's son, who took over.

His assets include homes and yachts. 2008: ? 200m, 397= 274= ? 200m t ? 60m David Mabey and family Construction Mabey & Johnson sells modular bridges. Mabey, 47, chairs the Reading firm, worth ? 140m.

Dividends and the separate Hare Hatch Holdings take the family to ? 200m. 2008: ? 260m, 312= 274= ? 200m t ? 80m Paul Marshall Finance Hedge fund Marshall Wace had ? 7.1 billion of funds last August, a 3.6% fall since 2007. It was founded in 1997 by Marshall, 49, and Ian Wace ( qv). Marshall is a donor to the Ark educational charity. We value the company at ? 300m, putting his stake at ? 125m, dividends adding ? 75m.

2008: ? 280m, 292= 274= ? 200m s ? 80m, 67% Greg Coffey Finance Star financial trader Coffey, 38, works 20- hour days, scrutinising the Asian markets in the early hours from home. After that he travels into the office in time for the opening bell in London and works until New York closes in the evening. It is this dedication that has made the Australian one of the highest- paid hedge fund traders in the world. Favouring long hair and sideburns, Coffey wears jeans and leather jackets rather than suits and ties, and is more likely to call a business colleague or client quot; dudequot; than quot; sirquot;. Coffey graduated in actuarial studies from Macquarie University in Sydney. He traded emerging- market equity derivatives in 1994 at Bankers Trust and then at Deutsche Bank. Coffey was made a partner in a George Soros- backed hedge fund and was hired by Bank Austria to oversee global equity proprietary trading. He later joined the GLG hedge fund operation and helped to make it one of the star hedge funds in London. His GLG emerging markets fund, which produced a return of 50% in 2007, was named fund of the year in the 2008 EuroHedge awards. Coffey helped pilot GLG to its successful flotation in New York in 2007, for which his bonus should have been at least ? 12.5m. But in April 2008 he announced that he wanted to leave, forfeiting a ? 160m golden handcuffs clause, and was going to strike out on his own. GLG could not persuade him to stay and its share price fell sharply as a result. In November Coffey stunned the City for a second time by announcing that he was joining Louis Bacon's Moore Capital instead. His salary there has not been disclosed, but at GLG he was earning between ? 50m and ? 75m a year. Coffey should easily be worth ? 200m after tax and spending, as Moore is considered to be a top payer for talent. Clues to his wealth emerged in 2006 when he bought two holiday homes in Sydney for about ? 9m. 2008: ? 120m, 644= MICHA THEINER/ REX FEATURES 274= ? 200m Helly Nahmad Art Nahmad, 32, is a member of an art- dealing family reckoned to be the world's biggest after the Wildensteins, and has a gallery in Cork Street, London. Forbes values the family's collection at up to ? 2 billion, putting Nahmad in line for at least a ? 200m stake.

2008: ? 200m, 397= 274= ? 200m Douw Steyn and family Finance South African Steyn, 56, founded Peterborough insurance broker BGL Group, formerly the Budget Group. With 2m customers and 2,270 staff, we value it at ? 300m.

The Steyns have a stake worth ? 150m. Dividends and assets, including stakes in a South African game reserve, take the family to ? 200m. 2008: ? 200m, 397= 274= ? 200m t ? 80m Ian Wace Finance The Marshall Wace hedge fund came out relatively unscathed from carmaker Porsche's run on

Volkswagen in late 2008. Founded by Wace, 46, and Paul Marshall ( qv), the firm is worth ? 300m, valuing Wace's stake at ? 125m.

The firm has distributed about ? 95m in directors' pay and dividends, much going to Wace and Marshall. 2008: ? 280m, 292= 289 ? 198m t ? 189m Cristina Stenbeck Media Stenbeck, 32, took control of her father Jan's investment and media empire with her three siblings when he died in 2002. Based in London, she became chairman in 2007 and has drawn Kinnevik's two holding companies into one, Investment AB Kinnevik. Her stake has fallen to ? 168m and we add ? 30m for other wealth.

2008: ? 387m, 230= 290 ? 196m t ? 38m Tihan Presbie Computers The 44- year- old futures trader Presbie co- founded computer games company Miniclip in 2001.

Based in Hoxton, north London, it boasts more than 43m users. The business is worth ? 230m, valuing Presbie's 85% stake at ? 196m.

2008: ? 234m, 353= 291= ? 195m t ? 265m Noam Gottesman Finance London hedge fund GLG saved itself from possible collapse in December, buying the UK fund management arm of Soci?t? G?n?rale. Gottesman, 47, helped to set up the firm in 1995. His stake is worth ? 95m, past salaries and dividends amounting to a further ? 100m. 2008: ? 460m, 181= 291= ? 195m Peter Harrison and family Computers Celebrating its 10th anniversary, the Peter Harrison Foundation organises projects to help disabled and disadvantaged people.

America's Cup backer Harrison, 71, made ? 300m through network integration firm Chernikeeff, which he bought in 1978. His fortune is worth ? 195m. 2008: ? 195m, 433= 291= ? 195m t ? 265m Pierre Lagrange Finance GLG, the London hedge fund quoted in New York, scrapped its dividend to save cash in January.

Belgian Lagrange, 47, is the quot; Lquot; in GLG, which manages ? 12 billion of assets. Lagrange's stake is worth ? 95m. Salaries, share sales and property take him to ? 195m.

2008: ? 460m, 181= 291= ? 195m t ? 25m George Robinson Finance Robinson, 52, fulminated against the government's economic record in the Financial Times last year, yet London hedge fund Sloane Robinson saw profits soar from ? 202.8m to ? 340.7m in 2007-08.

Robinson co- founded it with Hugh Sloane ( qv) and their stakes in the ? 400m business are worth ? 100m apiece. Past payments add ? 95m.

2008: ? 220m, 366= 291= ? 195m t ? 25m Hugh Sloane Finance London hedge fund Sloane Robinson has held out well, paying ? 321m to partners in 2007-08.

Sloane, 53, launched the operation with George Robinson ( qv), but we cut its value to ? 400m. Sloane's stake is worth ? 100m and he will have received at least ? 120m in payouts, worth another ? 95m net of tax. 2008: ? 220m, 366= 296 ? 193m t ? 60m Geoffrey Kent Travel Exclusive Cheltenham- based tour operator Abercrombie & Kent had seen annual sales of ? 250m before the crunch. Kent, 66, a friend of Prince Charles, chairs A& K and sold a 67% stake for ? 133m in 2004. The remainder is worth ? 50m and he owns a polo and beach club complex in Florida.

2008: ? 253m, 322 297= ? 190m t ? 77m Richard Emanuel Retailing and property Emanuel, 41, will be glad he based his 370- outlet electronics chain in Holland, as the recession has struck less severely there. The Monaco- based Scot saw ? 22m profit from his Dexcom Holdings in 2006. Other interests include a UK mobile phone repair firm.

2008: ? 267m, 311 297= ? 190m t ? 35m Sir Mick Jagger Music The Rolling Stones left EMI for Universal Music Group last July, taking much of their back catalogue with them as well as rights to new recordings. The last Stones CD was the soundtrack of Shine a Light, the Martin Scorsese film made during their 2006- 07 world tour. In all, the band have generated ? 1.8 billion from touring since 1989. London- based Jagger, 65, has built a fortune from property, song rights, royalties and tour income. 2008: ? 225m, 362= 297= ? 190m t ? 65m Sir Allen McClay Pharmaceuticals Northern Ireland drug firm Almac defied the gloom in February by creating 100 new jobs at its base in Craigavon. McClay, 77, founded Almac after establishing Galen Holdings in 1968. We value his new business interests at ? 160m, adding ? 30m for sale proceeds over the years. 2008: ? 255m, 320= 297= ? 190m John Murphy and family Construction J Murphy & Sons has been appointed lead contractor on the ? 125m Liverpool- Manchester water pipeline project. The United Utilities scheme will carry up to 100m litres of water a day.

Murphy, 85, heads the north London group. 2008: ? 190m, 438= 297= ? 190m t ? 10m Dave Whelan and family Sports goods See panel on page 50 297= ? 190m Ed Wray Internet gambling The Betfair online exchange has expanded, with customers abroad contributing 44% of revenue last year. Wray, 41, co- founded the

London operation with Andrew Black ( qv). We value his 12.1% stake at ? 182.4m, topped up with sale proceeds. 2008: ? 190m, 438= 303 ? 188m t ? 40m Tom Morris and family Discount stores Liverpool discount retailer Home Bargains plans to increase its chain of 170 stores to 500 over the next decade. It is worth ? 180m and founder Morris, 55, and his family own it all. They also have a property business .

2008: ? 228m, 361 304= ? 185m t ? 5m Andrew Black Internet gambling Former professional gambler Black, 45, co- founded Betfair in 2000. Last September, the online gambling exchange signed its two- millionth member. Black is an owner of Swindon Town FC.

2008: ? 190m, 438= 304= ? 185m t ? 2m Peter Horton and family Property Horton, 39, leads the family on the board of Birmingham property firm Hortons' Estate as deputy chairman after the retirement of Michael Horton last year. Valued at ? 170m, it holds a large portfolio across the retail and industrial sectors and there are other family assets. 2008: ? 187m, 444= 304= ? 185m t ? 20m Tony Langley Engineering Langley, 54, seems intent on proving the doom- mongers wrong.

His Nottingham- based Langley Holdings reported last July that its order book was at a record level. Langley owns it all.

2008: ? 205m, 390= 307= ? 182m t ? 238m Naresh Goyal and family Airline London- based Goyal, 59, is the founder and chairman of Jet Airways. A nervous flyer himself, he has an 80% stake in the firm, the value of which has fallen to ? 202m. His stake is worth ? 162m and we add ? 20m for other interests. 2008: ? 420m, 206= 307= ? 182m t ? 9m Sir Bernard Schreier and family Industry Profits came in at a record ? 32.7m on sales of ? 438.3m in 2007 at Watford- based CP Holdings, which 91- year- old Schreier founded. He chairs Danubius Hotels, Hungary's biggest hotel group, owns 51% of Derbyshire property firm Waystone and car dealerships across Hungary. 2008: ? 191m, 437 309= ? 180m t ? 40m Andrew Brownsword Greetings cards and hotels Brownsword, 61, owns Bath rugby club. He began his fortune with a greetings cards business that sold for ? 165m in 1994. Abode Hotels, Brownsword's stylish chain, is due to open a site in Chester this year and his portfolio of companies is worth ? 60m. 2008: ? 220m, 366= 309= ? 180m The Duke of Buccleuch and family Land The duke, 55, has about 270,000 acres in Scotland and Northamptonshire plus art and antiques valued at ? 224m in 2007.

The 2007 accounts for Buccleuch Estates showed ? 86m net assets .

Our total allows for property borrowings and inheritance tax.

2008: ? 180m, 453= 309= ? 180m t ? 20m Jonathan Green Finance Hedge fund star Green, 49, recently funded the Harefield Academy in northwest London with Michael Sherwood ( qv), the boss of Goldman Sachs in London.

Green co- founded the GLG hedge fund group, set up in 1995. He did not take part in the GLG flotation and we assume he sold his shares.

We cut ? 20m for charitable activity and falling asset values.

2008: ? 200m, 397= 309= ? 180m t ? 95m Firoz Kassam Hotels Tanzanian Kassam, 54, was foiled last year in his attempt to turn London's Alexandra Palace into a ? 55m hotel. He retains the ground and a ? 50m leisure development around it. His King's Cross hotel and other operations show ? 190m in assets but we cut the value to ? 120m. Cash and other holdings add ? 60m. 2008: ? 275m, 297= 309= ? 180m t ? 20m James and John Martin and family Ejector seats The count on the Martin- Baker website is 7,276 lives saved, one in 10 of the ejector seats produced by the Middlesex firm being used.

In May 2008, it won a ? 29m order from the US forces. Martin- Baker is run by twins James and John, 66, and is worth at least ?150m .

Assets including past dividends add ? 30m. 2008: ? 200m, 397= 309= ? 180m t ? 40m Harpal Matharu and family Hotels The Matharu brothers' Globalgrange business has 14 hotels in London. In 2007- 08, Globalgrange's profits fell from ? 9.7m to ? 7.1m on nearly ? 56.4m sales, assets rising to ? 224.4m.

Each of the brothers, led by Harpal, 52, has a 33% stake and we value them at ? 180m.

2008: ? 220m, 366= 309= ? 180m t ? 550m Keith Miller and family Construction Edinburgh- based housebuilder Miller Group has seen its value plunge in the past year. We now value the business at under ? 200m and the family, headed by Miller, 60, has a stake worth ? 150m at best. Past dividends, property and other assets take the Millers to ? 180m - down 75% on last year. 2008: ? 730m, 10= 309= ? 180m t ? 20m Alan Murphy Toilet rolls and property Murphy, 60, is backing new serviced- offices operator MyBuro through Nikal, his Manchester development company. Nikal is also developing a ? 30m site in Salford Quays with a private equity company. Monaco- based Murphy, 60, made about ? 150m from AM Paper, which produces toilet rolls.

2008: ? 200m, 397= 309= ? 180m t ? 66m Bill Paterson Engineering services Australian company Worley Parsons provides engineering services to mining and energy industries. Scotsman Paterson, 67, a director and co- founder, retains a stake worth ? 147m. He runs an engineering consultancy and has a number of stakes in listed Australian businesses.

2008: ? 246m, 343 309= ? 180m t ? 70m Gerald Ronson and family Property Heron Tower, Ronson's 46- storey City of London office project, is due for completion in 2011. He is cautiously putting hotel rather than office space in the adjacent tower. Ronson, 69, owns 23% of Heron International, which showed ? 407m net assets in 2007, and has a filling station business worth ? 60m. 2008: ? 250m, 325= 309= ? 180m t ? 20m Sting Music The Police reunion tour was a nice earner for the band's 57- year- old frontman, grossing about $ 360m.

Previously Sting's income had slowed, his company Steerpike disclosing ? 8.6m turnover in its latest accounts. He has seven homes and broad charity interests .

2008: ? 200m, 397= 309= ? 180m t ? 30m Tony Tabatznik and family Pharmaceuticals Profits at Arrow Generics, the family's Stevenage drug company, were ? 5.2m in 2007 on ? 24m sales. Tabatznik, 61, made about ? 200m from the sale of a previous business. Falling asset values cut the family's valuation this year.

2008: ? 210m, 380= 309= ? 180m t ? 34m Stuart Wall Property Based in Manchester, Opal Property Group is one of the biggest providers of student accommodation in Britain .

Founded and owned by Wall, 57, it has hefty borrowings but, with net assets of ? 209.5m, should be worth ? 180m. 2008: ? 214m, 378 346= ? 165m t ? 45m, 21% Irvine and James Sellar Property In the last recession Irvine Sellar, who had made a fortune selling bell- bottomed jeans in Carnaby Street before turning to property, lost his shirt. His listed company went bust in 1991, leaving him almost ? 30m out of pocket. Sellar was inspired by his father, who turned the family home in London into a glove factory, selling the goods on a stall in Petticoat Lane. So far in this recession, fortune has smiled on Sellar, 70. Work has begun at London Bridge on the ? 2 billion Shard of Glass, a 1,016ft tower housing a Shangri- La hotel and Transport for London's offices, among others - a project nine years in the wrangling before Qatari investors saved it. Sellar has also sought permission for three apartment towers there. However, a scheme to redevelop Portsmouth FC's ground has been put on ice. Sellar Property Group owns hotels, shopping centres and offices, and has assets of ? 125m. We cut him and his son James, 36, also pictured and chief executive of the group, to ? 165m.

2008: ? 210m, 380= Aiming high with a Shard of Glass

DOWN ? 45m 322= ? 175m Terence Cole Property London property developer Cole is a director of about 360 companies.

He and Mark Steinberg ( qv), his partner in Marcol Group, have spent about ? 400m over the past decade on corporate acquisitions.

The largest company we can see within their operation is Compco Holdings, which had net assets worth more than ? 170m in 2007- 08. 2008: ? 175m, 472= 322= ? 175m t ? 4m Nigel and Trevor Green Films See panel on page 52 322= ? 175m t ? 100m Morten and Leif Hoegh Shipping Leif Hoegh & Co, an Oslo- based firm, specialises in liquid natural gas and car carriers. Cousins Leif, 35, and Morten Hoegh, 45, work from its London office and are joint deputy chairmen. The current shipping downturn has lopped ? 100m off their valuation .

2008: ? 275m, 297= 322= ? 175m t ? 95m Martin Hughes Finance A grim time for the Toscafund hedge fund - by November it was 66% down on the year. Hughes, 47, owns the London operation, now valued at ? 100m. We add ? 50m for salaries and dividends, and ? 25m for Toscafield, another Hughes firm. 2008: ? 270m, 303= 322= ? 175m t ? 60m Sir Elton John Music John, 62, played more than 110 gigs around the world last year, but his lucrative five- year contract with Caesars Palace in Las Vegas ends this month. Mindful of that fact, falling asset values and John's consistently high charity donations, we cut our valuation this year. 2008: ? 235m, 349= 322= ? 175m t ? 100m Jonathon Lyons and family Property and art The Lyons family, led by Jonathon, 57, has a sizeable portfolio of properties in west London and America, as well as a large art collection. The family's Sir Jack Lyons Charitable Trust supports several institutions, including York University. 2008: ? 275m, 297= 322= ? 175m t ? 25m Kevin McCabe and family Property McCabe, 61, is being tipped as a potential buyer of Valad, the group that acquired his Scarborough property business for ? 865m in 2007. As Valad's share price has fallen, McCabe has built up the 3% stake that he received in it as part payment to about 20%. He chairs Sheffield United FC and has other interests. 2008: ? 200m, 397= 322= ? 175m Anthony Preston and family Pet shops Pets at Home plans to open 20 more stores this year, taking the total to 247 and creating 400 jobs.

Preston, 54, opened the first outlet in Chester in 1991. He is no longer involved in the business but retains a stake in it and has other assets. 2008: ? 175m, 472= 322= ? 175m t ? 15m Keith Richards Music The Rolling Stones guitarist, based in West Sussex, celebrated his 65th birthday in December. The band took it easy in 2008, so our rock expert reckons we should lower his valuation this year.

2008: ? 190m, 438= 322= ? 175m t ? 25m Tom Scott and family Industry Guernsey resident Scott, 63, started out in industry, building and selling a crane hire firm in Leicester. He now has a property portfolio, a motor- trading firm and energy interests in Britain, France and Portugal. 2008: ? 200m, 397= 322= ? 175m Mark Steinberg Property Londoner Steinberg, 49, has built a formidable property portfolio with Terence Cole ( qv). Their largest company is Compco Holdings, which had more than ? 170m of net assets in 2007-08.

We value Steinberg conservatively at ? 175m. 2008: ? 175m, 472= 333= ? 170m t ? 10m William Arah Finance Arah, 48, has a ? 125m stake in Marathon Asset Management, the London- based hedge fund that he joined in 1987. We add ? 45m for his salaries and dividends.

2008: ? 180m, 453= 333= ? 170m t ? 80m Lord Foster Architecture London architectural consultancy Foster & Partners warned its staff in February that a decline in work would lead to the loss of up to 350 jobs. That will be a blow to its Stockport- born founder, Foster, 73, whose remaining stake in the practice is now worth ? 40m. He sold off 40% to 3i in 2007, netting ? 120m. We add ? 10m for salaries and property. 2008: ? 250m, 325= 333= ? 170m t ? 90m Manfred Gorvy and family Property and food South African- born Gorvy, 70, runs the London- based property, food and financial services business Hanover Acceptances, which we value at ? 150m. We assume that his family owns its Luxembourg parent company and we add ? 20m for dividends accrued by the Gorvys. 2008: ? 260m, 312= 333= ? 170m t ? 13m Barrie Haigh Pharmaceuticals and farming Haigh, 70, made his fortune in the pharmaceutical industry but has now turned to dairy farming with Red Kite Farms in Oxfordshire.

Other assets include a stake in Onyvax, a company that is developing cancer therapies.

2008: ? 183m, 451 333= ? 170m t ? 10m Jeremy Hosking Finance Hosking, 50, has a ? 125m stake in Marathon Asset Management, the London hedge fund he set up in 1986 with Neil Ostrer ( qv). We add ? 45m for salaries, dividends and stakes in other firms, including Hornby, the model train maker.

2008: ? 180m, 453= 333= ? 170m t ? 67m Christopher Moran Finance and property The Cairngorms National Park Authority has objected to plans for a wind farm on the Glenfiddich and Cabrach estates owned by Moran, 61. Chesterlodge, his main operation, is worth ? 120m and we add ? 50m for his London home.

2008: ? 237m, 347 333= ? 170m t ? 100m Nigel Morris Finance Essex- born Morris, 50, co- founded the American credit- card business Capital One, retiring in 2004.

Having banked more than ? 135m from share sales, he was also paid handsomely not to compete against it. 2008: ? 270m, 303= 333= ? 170m t ? 10m Neil Ostrer Finance Ostrer, 50, co- founded the London hedge fund Marathon Asset Management with Jeremy Hosking ( qv). He has a stake worth ? 125m in it and we allow ? 45m for past salaries and dividends.

2008: ? 180m, 453= 333= ? 170m t ? 250m The Shepherd family Construction The Shepherd Group, based in York, developed the Portakabin concept in the 1960s. Profits at the ? 150m family firm fell from ? 42.2m to ? 22.9m in 2007- 08. The family has other assets, worth about ? 20m, but is down 60% on last year. 2008: ? 420m, 206= 333= ? 170m t ? 32m Michael Uren and family Industry Uren, 85, formed Civil & Marine in 1955, turning the Surrey firm into a leading slag recycler and cement manufacturer. He sold it in 1990 for ? 110m, bought it back and sold it again in 2006 for ? 245m, netting ? 200m. This year, low asset values have trimmed his wealth. 2008: ? 202m, 395= 333= ? 170m t ? 15m Catherine Zeta- Jones and Michael Douglas Films There are plans for Swansea- born Zeta- Jones, 39, to star in a rock musical called Cleo, while her husband, Douglas, 64, reprises his role as Gordon Gekko in a Wall Street sequel. Film and advertising contracts have earned Zeta- Jones about ? 60m, while Douglas has made almost double that from his movies. With seven homes, they spend most of their time in Bermuda. 2008: ? 185m, 447= 344= ? 166m s ? 7m Barbara Taylor Bradford Novels Being Elizabeth is Bradford's 24th novel. The previous 23 have sold 81m copies in 90 countries.

Resident in New York, Bradford, 74, started in the typing pool on her local paper in Leeds and now earns about ? 13m a year.

2008: ? 159m, 510 344= ? 166m t ? 231m Michael Gooch Finance Essex- born Gooch, 50, has a stake worth ? 116m in GFI Group, the New York brokerage he founded in 1987 and later floated. Property and a New Jersey newspaper add ? 50m to his wealth .

2008: ? 397m, 225 346= ? 165m Doreen Lofthouse and family Cough lozenges The Lancashire town of Fleetwood is home to Fisherman's Friend, the super- strong lozenges. Lofthouse, 79, runs Lofthouse of Fleetwood, the manufacturer, and has turned the lozenges into a global brand.

In 2007, profits rose to ? 7.2m on sales of nearly ? 32m. The firm is worth ? 150m. Dividends and salaries add ? 15m to the family's wealth. Lofthouse was awarded an OBE in 2008 for her charity work helping local causes.

2008: ? 165m, 491 346= ? 165m t ? 105m Henry Moser and family Finance Manchester- based mortgage and loan business Jerrold Holdings was co- founded in 1973 by Moser, now 59. We value it at ? 200m and the Moser family stake at ? 140m.

Past dividends amount to at least ? 25m. 2008: ? 270m, 303= 346= ? 165m t ? 45m Irvine and James Sellar Property See panel on page 49 346= ? 165m t ? 85m Nigel Wray Property In January, Domino's Pizza UK & Ireland announced that some of its directors, including Wray, 61, had pledged their shares as collateral for personal loans. His stake is valued at ? 56m and he has sold shares worth ? 36m over the past two years. The Saracens rugby club owner, who lives in London, also has a stake in the Prestbury property business worth ? 60m and additional assets.

2008: ? 250m, 325= 350= ? 160m t ? 24m Sir Euan Anstruther- Gough- Calthorpe and family Property The Calthorpe House development in Birmingham has achieved a top environmental rating and is part of Anstruther- Gough- Calthorpe's plans to revive leafy Edgbaston.

The 42- year- old, who inherited the 1,550- acre Calthorpe estate, saw Calthorpe Holdings' net assets rise to ? 21.6m in 2007- 08. The estate is worth ? 90m. The family has other interests in Europe and America. 2008: ? 184m, 449= 350= ? 160m s ? 5m Chris Dawson Retailing See panel on page 54 350= ? 160m t ? 42m Eliasz Englander and family Property Englander, 76, negotiated two letting deals in Reading with directories group Yell during the worst of the economic storm last October. The family owns Holborn Links in London through Citywise, and a plethora of separate firms with net assets totalling ? 80m.

The low- profile developer holds at least 118 company directorships.

2008: ? 202m, 395= 350= ? 160m t ? 2m Peter Hambro Finance Last year's sale of the Russian Expobank to Barclays for ? 373m netted Hambro, 64, about ? 93m.

He founded the Russian Timber Group, which has rights over forests covering an area larger than Wales, with a ? 50m stake.

Hambro's stake in London- based Peter Hambro Mining is worth about ? 27m. 2008: ? 162m, 493=

Whelan plays the name game 297= ? 190m t ? 10m, 5% Dave Whelan and family Sports goods Having made a fortune in the leisure business, 72- year- old Whelan is ready to do it all over again. The former Blackburn Rovers footballer, who owns Wigan Athletic, founded JJB Sports in 1977, floated it in 1994 and sold his family's stake for ? 190m in 2007. With the company struggling, he swooped last month to buy its fitness clubs business for ? 83m. The new operation, which includes 53 clubs and 51 stores, will be called DW Sports Fitness. In case there is any doubt who runs the show, Wigan's ground will change its name from the JJB Stadium to the DW Stadium. Bradford- born Whelan bought the club ( based deep in rugby league territory) in 1995, when it was in the fourth tier, and has overseen its rise to the top division.

He believes the way Wigan is run should set an example for more glamorous Premier League clubs: quot; It is my intention to get this club debt- free and I would encourage every other club to do the same if they can. There are teams in there that owe three- quarters of a billion pounds. I don't think it is right we have clubs owing that kind of money.quot; Whelan had strong words last month for his business rival Mike Ashley ( qv), who owns Newcastle United. quot; When I went there just after Ashley had bought it, he turned up in the boardroom in a pair of jeans, a pair of trainers and a replica [ Newcastle] shirt. Immediately he did that, the club's gone,quot; he said. quot; He's got no class whatsoever.quot; Whelan, who last year donated ? 750,000 to the Tory party, has other interests, but with some of his assets frozen in an Icelandic bank account, we trim him to ?190m .

2008: ? 200m, 397= 350= ? 160m t ? 16m Dr John King Pharmaceuticals Former university lecturer King, 60, a leading Northern Ireland businessman, made his name with Galen, now Warner Chilcott. He netted ? 125m for his stake when it was taken over and has shares in the business. 2008: ? 176m, 469= 350= ? 160m t ? 32m Brian Scowcroft and Janet Lefton Insurance and property Scowcroft, 53, former boss of family firm Swinton Insurance, co- sponsors the Richard Rose Academy in Carlisle. The family, including Scowcroft's sister Lefton, 50, made ? 150m selling Swinton to Sun Alliance, and invested in industrial property in the northwest. 2008: ? 192m, 436 350= ? 160m t ? 12m The Earl of Stockton and the Macmillan family Publishing Redevelopment of the old Chelsea Barracks site in London has stirred deep opposition, not least from Stockton, 65, grandson of former prime minister Harold Macmillan, who called the plans an quot; abominationquot;. President of the Macmillan publishing group, Stockton and his family sold 71% of their stake for an estimated ? 130m after tax. Residual holdings stand at ? 30m. 2008: ? 172m, 480= 350= ? 160m Gary Widdowson Recycling Essex- based Widdowson, 51, spent ? 25m on a 2,000- acre Norfolk estate last September. He retained a 22% stake when his Metal & Waste recycling business sold for ? 120m and is biding his time over reinvesting in property. He has other assets. 2008: ? 160m, 501= 358 ? 159m t ? 39m Peter Dawson and family Truck rental There were reports last year that Dawson, 70, paid pop star Mark Ronson ? 1m to perform at his daughter's 21st birthday. Truck rental firm Dawsongroup, based in Milton Keynes, saw its profits hit ? 27m on ? 144.6m sales in 2007.

The family owns the ? 139m operation and has ? 20m more of assets. 2008: ? 198m, 428= 359= ? 157m The Marquess of Bath and family Land Since the 2008 Rich List, the colourful Bath, 76, has reminded us he is still Longleat's best asset.

He inherited it in 1992. We cut the art and library to ? 72m, allowing for tax, and the Wiltshire estate is valued at ? 85m.

2008: ? 157m, 513= 359= ? 157m Peter Jones Mobile phones The National Enterprise Academy, partly funded by Dragons' Den star Jones, 43, opened to teen wannabe tycoons in January.

Phones International Group, Jones's Marlow- based company, is worth ? 120m and property and other assets take him to ? 160m.

We subtract ? 3m for spending on the academy. 2008: ? 157m, 513= 361 ? 152m t ? 51m John Lynch and family Construction Lynch, 60, is the chairman of Ayr property- to- construction group John Lynch ( Builders), which showed ? 11m of assets in 2007.

Significant land in Scotland is worth ? 111m and investments, properties and farms lift the family to ? 152m. 2008: ? 203m, 394 362= ? 150m t ? 120m Robert Adair Oil, gas and property Collapsing oil prices hammered shares last year in the Edinburgh oil exploration group Melrose Resources. Chairman Adair, 52, has a stake now worth ? 114m but he also chairs Glasgow property group Terrace Hill and has other interests. 2008: ? 270m, 303= 362= ? 150m s ? 68m John Berkley and family Mobile homes and property Berkeley Leisure Group is a largely family- owned mobile home operator and property developer based in Yeovil. Chaired by Berkley, 75, it has ? 56.8m of freehold properties and is largely owned by the family, whom we value at ? 150m. 2008: ? 82m, 962= 362= ? 150m t ? 215m Victor Chandler Internet gambling The grandson of a Walthamstow bookmaker, Chandler struck a deal with the Taiwanese gaming giant GigaMedia in December, gaining access to its database in Asia. A month later, he launched a spread- betting service. The 58- year- old has a ? 135m stake in his eponymous Gibraltar- based betting operation, and has art and property too. 2008: ? 365m, 244= 362= ? 150m t ? 20m David Coffer Property Coffer, 61, has been involved in the Earls Court and Olympia exhibition centres since his St

James Capital invested in them in 2004. His stake in the ? 380m operation is worth ? 50m. He also has Coffer Corporate Leisure. His personal assets amount to about ? 80m but we cut Coffer's total to ? 150m. 2008: ? 170m, 483= 362= ? 150m t ? 110m Robert Earl Restaurants London- born Earl, 57, has taken a 23% stake in Everton but will not put more money into the football club until it has a new stadium. He claims to have lost millions over the years on the Planet Hollywood chain. He is sharply down on last year because of the US property slump. 2008: ? 260m, 312= 362= ? 150m t ? 40m Barney and Frances Eastwood Betting shops Barney Eastwood, 77, is moving into property development, with plans for a 75- acre retail scheme near Belfast that could create 2,000 jobs. The former manager of boxer Barry McGuigan founded Eastwood Bookmakers with his wife, Frances, 77. They netted ? 135m when they sold to Ladbrokes last year. The couple collect art. 2008: ? 190m, 438= 362= ? 150m t ? 60m Navin and Varsha Engineer Pharmaceuticals R& D has led to new products from the Surrey pharmaceuticals firm Chemidex. Owned by Navin Engineer, 57, above, from Kenya, and his wife, Varsha, 54, we value it at ? 125m and add ? 25m for property. 2008: ? 210m, 380= 362= ? 150m t ? 30m Alan and Wendy English Conference centres Northampton- based Alan English, 66, first developed the Heyford Manor Hotel, selling it for a ? 1.5m profit. With his wife, Wendy, 64, he built Hayley Conference Centres into a UK- wide operation, which was sold to Principal Hotels in 2007 for ? 358m. The couple had a 57% stake and retain other holdings. After tax, we value them at ? 150m. 2008: ? 180m, 453= 362= ? 150m t ? 40m John Frieda Hairdressing The John Frieda brand, developed by the celebrity hairdresser and former husband of Lulu, was taken over by the Kao Corporation of Japan in 2002 for ? 260m. Frieda, 57, maintains commercial links with Kao. We value him with the salons he retains, property and sale proceeds. 2008: ? 190m, 438= 362= ? 150m t ? 100m Zak Gertler and family Property The Gertlers developed offices in Germany, moving into the London market in the 1990s and building a ? 110m investment by about 40% in four years. The family is headed by Gertler, 53. 2008: ? 250m, 325= 362= ? 150m t ? 100m Lord Heseltine and family Publishing Heseltine, 76, has closed a Haymarket title and put three magazines online. He owns 100% of the firm and his son, Rupert, is deputy chairman. The group should be worth ? 150m. We add nothing for other assets, mindful of borrowings needed to buy out shareholders. 2008: ? 250m, 325= 362= ? 150m s ? 50m Barry Houghton Electronics Salperton III, a 145ft yacht, is for sale at ? 18m. quot; Not bad for a grammar school boy from St Helens,quot; says Houghton, 61, its owner. Based in Switzerland, he now deals in property. He gained ? 38m when Rainford electronics was sold, then bought a Cotswold village for ? 10m. His Salperton Park Estate had assets of ? 7.9m in 2007. 2008: ? 100m, 784= 362= ? 150m t ? 34m Dame Celia Lipton Farris Inheritance and investment Last year, Scots- born singer Lipton Farris published an autobiography and was inducted into New York's Theatre Hall of Fame in January. Based in Palm Beach, Lipton Farris tirelessly aids the American Cancer Society. Her husband, Victor Farris, left her ? 100m. With her giving, we cut her to ? 150m. 2008: ? 184m, 449= 362= ? 150m Felix Posen Finance German- born Posen, 80, was a partner of the controversial American Marc Rich, heading his London office, and architect of Rich's profitable commodities trading with the old Soviet Union.

He supports Jewish charities and the Felix Posen Bibliographic Project on Antisemitism.

2008: ? 150m, 525= 362= ? 150m t ? 20m Mark Shuttleworth Internet Shuttleworth's Here Be Dragons venture capital operation will give ? 7m to a firm that invests in Africa and the Middle East. The 35- year- old, based in London, sold his Thawte Consulting for ? 400m.

He pledged half to charity and was the world's second space tourist.

2008: ? 170m, 483= 362= ? 150m t ? 50m Graham Wylie Software Wylie, 49, is buying Royal Bank of Scotland's former Edinburgh base for ? 16m. The Scot co- founded the

Sage firm, selling a ? 116m stake, and has the Technology Services Group. 2008: ? 200m, 397= 378= ? 148m t ? 8m Alan Gibbs Industry Last November, Gibbs, 69, said at his Gibbs Technologies HQ in Michigan that he was planning amphibious vehicles in the US. The London- based Kiwi was valued at ? 178m in 2008 by New Zealand's National Business Review but, with the cost of the project, we cut him by ? 30m. 2008: ? 156m, 515 378= ? 148m t ? 30m David Kirch Property Kirch's sense of timing has not let him down. Early last year, he sold a portfolio of properties for ? 48m.

Based on Jersey, the 72- year- old gave ? 100 to everyone of 70- plus on the island when he turned 70 in 2006. Kirch started out in London property. 2008: ? 178m, 467 378= ? 148m t ? 18m Elisabeth Murdoch and Matthew Freud Media Shine, the TV production company started by Murdoch, 40, daughter of Sunday Times proprietor Rupert Murdoch, showed a ? 729,000 profit in 2007. The ? 65m purchase of US firm Reveille in 2008 pushed its value to ? 125m. Murdoch has a 58% stake now worth about ? 73m.

We add ? 75m for family assets and those of her husband, London PR guru Freud, 45.

2008: ? 166m, 489= 381 ? 146m t ? 30m Shamus Jennings and family Property Northern Ireland's Rotary Group was last year taken over by Hastie in Australia for ? 100m. Shamus, 55, is chief executive and the family also owns Cusp, which we cut to ? 60m. We value the family after tax. 2008: ? 176m, 469= 382= ? 145m t ? 30m The Astor family Property The family's Sableknight company developed its former Times Newspapers headquarters in London and made a ? 21.4m profit in 2007, when assets rose ? 4m to ? 164.3m and it paid ? 21m in dividends. We value the business at ? 120m, adding ? 25m for other assets. 2008: ? 175m, 472= 382= ? 145m t ? 36m Michael Herbert and family Property and fast food Through his Herbel Restaurants, Herbert, 51, controls the KFC franchise in Ireland. The Belfast firm made a ? 4m profit on ? 62.5m sales in 2007. His Lebreh property business had ? 117m assets in 2007. In all, we assess Herbert at ? 145m. 2008: ? 181m, 452 382= ? 145m t ? 16m Sten Mortstedt and family Property Mortstedt's CLS property group gave ? 48m to shareholders in January via a buy- back scheme.

With headquarters in London, the firm still has ? 130m in cash.

Mortstedt, 69, a Swede, and his family have an ? 88m stake plus other assets. 2008: ? 161m, 498= 382= ? 145m s ? 10m Theo Paphitis Stationery and lingerie Ryman and La Senza are among the chains linked to Greek- Cypriot Paphitis, 49, known for the BBC show Dragons' Den. Based in Surrey, he has reportedly said: quot; I wouldn't believe all you read in the Rich List. If I were only worth that, I'd be embarrassed.quot; An extra ? 10m ought to spare his blushes. 2008: ? 135m, 581= 382= ? 145m t ? 75m Alastair Salvesen and family Transport Logistics group Christian Salvesen agreed a ? 254m takeover in 2007, a deal that made ? 60m for the Edinburgh- based family, led by Alastair, 67. Its stake in Aggreko is near ? 90m, and there are other assets. 2008: ? 220m, 366= 382= ? 145m t ? 80m Sir Ray Tindle Newspapers Tindle, 82, will be pleased his Surrey media group Tindle Press Holdings ( TPH) made a record ? 8.6m on ? 46.4m sales in 2007- 08. TPH is worth about ? 120m. Tindle's other interests add ? 25m. 2008: ? 225m, 362= 388= ? 140m t ? 10m Dr Kaveh Alamouti Finance Alamouti, 54, left Moore Capital in March, moving to Chicago- based hedge fund Citadel Investment Group, but remains based in London. We reckon he is worth ? 140m. 2008: ? 150m, 525= 388= ? 140m t ? 85m Surinder Arora and family Property and hotels Last year Arora, 50, bought offices worth ? 40m from BAA and Morley's Airport Property Partnership. Born in India, he heads Arora Holdings in Middlesex, which is worth ? 130m.

Other assets add ? 10m.

2008: ? 225m, 362=

Reeling in profits 322= ? 175m t ? 4m, 2% Nigel and Trevor Green Films Sex and the City proved a money- spinner for the Entertainment Group last year. The London firm was No 1 in the ranking of independent film distributors, racking up $ 101m in takings for its films at Britishbox offices by September 2008.

The company also made a fortune from the Lord of the Rings trilogy and later The Golden Compass and Martin Scorsese's Oscar- winner, The Departed. In 2007- 08 the group's profits rose slightly from ? 20.3m to ? 22.4m on sales also marginally up at ? 115.2m. At the height of Lord of the Rings fever in 2003, profits came in at ? 60m. The Green brothers, Nigel, 52, left, and Trevor, 55, who also supply movies to Sky and terrestrial television, disposed of their stake in Odeon Cinemas for ? 27m in 2004. The Entertainment Group business was started by their father, Michael, in 1978, but grew rapidly in the 1990s with investments in successful films such as The Piano. We value the group at ? 150m, below its ? 173m net assets, adding ? 25m for salaries, dividends and other assets .

2008: ? 179m, 466 388= ? 140m t ? 80m Anthony Green and family Soap PZ Cussons had a strong first- half performance for 2008- 09, with sales of products such as Carex up 31.5% at ? 394m. Chairman Green, 50, is a member of one of the founding families. Its stake has fallen to about ? 130m and we add ? 10m for past salaries and other assets. 2008: ? 220m, 366= 388= ? 140m t ? 20m Olivia and Dhani Harrison Inheritance Dhani Harrison, 30, son of the late Beatle George, has released his debut album You Are Here with his band thenewno2, to critical acclaim. His mother, Olivia, 61, has given approval for a Beatles version of the Rock Band video game. The family home is in Oxfordshire. 2008: ? 160m, 501= 388= ? 140m t ? 36m Brian Kingham Security services Uxbridge- based Reliance Security was taken private by founder Kingham, 64, two years ago in a ? 197m deal. We value his holding at ? 100m. Other assets add ? 40m.

2008: ? 176m, 469= 388= ? 140m t ? 203m Simon Nixon Internet The university dropout who co- founded the comparison website Moneysupermarket. com, based in Clwyd, has moved from chief executive to a part- time role focused on strategic development.

Nixon, 41, is to open a hotel in Cornwall. 2008: ? 343m, 258 388= ? 140m t ? 64m Susan Prescott and the Austin family Retailing and property The Austin family, led by Prescott, 57, moved into UK and US property after selling its last stake in the Liverpool fashion chain Ethel Austin in 2005. It is part- funding a ? 32m shopping scheme in Northumberland. With Austin proceeds, the family is worth ? 140m. 2008: ? 204m, 393 388= ? 140m t ? 15m Sir Tim Rice Music Rice, 64, became the 2,375th star on Hollywood's Walk of Fame last November. The Oscar- winning lyricist has been back working with Lord Lloyd- Webber ( qv) on a sequel to Phantom of the Opera, due to open in November. With his art collection, royalties and homes including a Scottish estate, he is worth ? 140m. 2008: ? 155m, 516= 388= ? 140m John Robinson Property and finance Robinson, 48, was John Duffield's ( qv) right- hand man at Jupiter Asset Management until he left with ? 50m when it was sold to Commerzbank in 2000. He then invested in residential property in London with his N& R Property firm. In June 2007, with perfect timing, he sold the last of his properties and is now retired.

2008: ? 140m, 564= 388= ? 140m t ? 20m Julian and David Schild Medical equipment Julian, 49, and David Schild, 48, were chairman and managing director of Huntleigh Technology, the Luton medical equipment firm started by their late father, Rolf.

An agreed ? 409m takeover of Huntleigh in 2006 should have made the family about ? 176m before tax. They are now involved in a number of property companies. 2008: ? 160m, 501= 388= ? 140m t ? 40m Dr Walter Scott Finance Scott, 61, sold his Edinburgh investment company, Walter Scott & Partners, in 2006. His 70% stake was valued at ? 150m. He has bought and restored houses in the city. 2008: ? 180m, 453= 388= ? 140m t ? 10m Sir Peter Vardy and family Car sales Vardy, 62, has been backing a quot; buy local, use local servicesquot; initiative in his native northeast. The family, which made ? 124m from the Reg Vardy car dealership in 2006, has other assets and gives generously to charity. 2008: ? 150m, 525= 400= ? 135m t ? 15m Sir Richard George and family Breakfast cereals George, 65, retired last year as a director of the Northamptonshire maker of Weetabix, which his grandfather took over in the 1930s. When a US private equity group swallowed Weetabix in 2003 for ? 642m, the wider family received ? 128m. It also controls flour- miller Whitworths Holdings.

2008: ? 150m, 525= 400= ? 135m t ? 15m Sir Peter Michael Electronics Michael's Stockford Group is supplying about ? 3m to fund growth at Business Logic Systems, a telecoms marketing firm. The Berkshire- based tycoon, 70, owns hotels and a winery. In all, his interests and share sales from firms such as Quantel should be worth ? 120m, which we top up with property and other assets .

2008: ? 150m, 525= 402 ? 134m s ? 18m Tim and Kit Kemp Hotels The husband and wife hoteliers, aged 63 and 49 respectively, are due to open their first US venture this year. They have six London hotels and their main company is worth ? 130m. 2008: ? 116m, 698= 403 ? 133m Sir Michael Bibby and family Shipping As managing director, Bibby, 45, represents the family on the board of Liverpool- based Bibby Line, which has diversified into financial services and food distribution. Net assets rose to nearly ? 190m in 2007. Family trusts hold about ? 130m. Other interests add ? 3m.

2008: ? 133m, 590 404 ? 132m t ? 38m Alan Wiseman and family Milk A growing appetite for low- fat milk boosted sales at Robert Wiseman Dairies in the second half of last year. The East Kilbride firm is run by Alan, 58, and Robert, 54, sons of the founder. The family stake is down to ? 87m and shares worth ? 45m were sold in 2006- 07.

2008: ? 170m, 483= 405 ? 131m Julia Davey Property The Angel Group has projects in London and eastern Europe. In 2007- 08 it showed ? 63.1m assets and is worth more than ? 100m.

London- based Davey, 52, owns it all and has property and personal assets. 2008: ? 131m, 594= 406= ? 130m t ? 25m Irina Abramovich Divorce The former flight attendant agreed a reported ? 155m divorce settlement with Roman Abramovich ( qv) in 2007. It included a yacht and the Fyning Hill estate in West Sussex, which has a go- kart track and rifle range.

2008: ? 155m, 516= 406= ? 130m t ? 20m Dr Philip and Patricia Brown Media Brown, 72, and his wife, Patricia, 70, received dividends of about ? 48m from the 2003 sale of PJB, a scientific publisher in Richmond.

They have directorships in firms that had ? 49.5m net assets in 2007- 08. 2008: ? 150m, 525= 406= ? 130m t ? 31m Duncan Cameron Internet Cameron, 37, sold much of his stake in Moneysupermarket. com to co- founder Simon Nixon ( qv) before its 2007 flotation and the rest soon after. The Clwyd- based operation has given him a ? 130m fortune. 2008: ? 161m, 498= 350= ? 160m s ? 5m, 3% Chris Dawson Retailing Speed is of the essence for 57- year- old Dawson, boss of retail chain The Range.

When there's a chance of a good deal, he's on to it fast: that's how he managed to fill 2,400 articulated lorries when he snapped up the entire stock of failed furniture business MFI earlier this year. The Range sells all manner of goods for the home and garden, online and at 40 branches, and has expanded into financial services and energy.

Dawson's Plymouth- based CDS ( Superstores International) made ? 6.4m profit on ? 155m sales in the year to January 2008. His beloved 1965 BSA motorcycle, which he still races, is a reminder of his boyhood ambition to be a motocross champion. quot; I didn't have the talent,quot; he admits. Dawson started out as a market trader, having received tips on sales patter from his father. quot; He'd take me in the back of the shooting brake filled with fish, cockles and mussels.

He sold crabs that weren't cooked properly,quot; he says.

quot; I remember one walking across a pub and a woman screamed. He said: ' You can't get any fresher than that, madam.'quot; 2008: ? 155m, 516= MARC HILL

UP ? 5m 406= ? 130m s ? 10m Charles Clowes Property Derbyshire entrepreneur Clowes, 68, bought Wilson Bowden Developments' 290- acre industrial and distribution portfolio for a knockdown ? 46m last year.

Chairman Clowes owns all the shares in Clowes Developments, which made ? 6.2m profit on ? 23.5m sales in 2007- 08. It has ? 57.8m assets and we settle for a ? 130m valuation, despite reports that Clowes wanted to sell for ? 300m in 2007. 2008: ? 120m, 644= 406= ? 130m s ? 6m David Crossland and family Travel Lancashire- born Crossland, 62, sold TravelJigsaw, an online car hire broker he set up in 2005, for ? 25m last June. That followed the ? 11.5m sale in 2007 of his Colorado estate, bought in 1999 for ? 7.6m. He previously built Airtours into a huge business offering cut- price flights and had a stake in Dover- Boulogne operation SpeedFerries. We raise the family to ? 130m. 2008: ? 124m, 634= 406= ? 130m s ? 45m Anthony de Mulder and family Meat Doncaster- based Prosper de Mulder is a waste food recycling specialist, collecting and processing more than 1m tonnes each year. In 2007- 08, it made ? 41.2m profit on ? 183.4m sales.

Owned by de Mulder, 65, and his family, the firm has a strong balance sheet with more than ? 88m net assets and is worth ? 120m. We add ? 10m for past dividends and for the separate Frazer ( Butchers) operation .

2008: ? 85m, 924= 406= ? 130m Cyril Dennis and family Property Le Proven?al hotel on the French Riviera is being converted into apartments by Dennis, 64, who has also secured planning permission to develop Peruvian Wharf in London Docklands. There are ? 50m net assets in small family businesses. Profits from past sales and proposed development keep Monaco- based Dennis and family at ? 130m. 2008: ? 130m, 597= 406= ? 130m t ? 50m John Dunsdon and family Property Profits at Esher firm Coldunell fell to ? 5.8m on sales up at ? 11.5m in 2007- 08, with net assets up ? 5m at ? 155.6m. We value the business, run by Dunsdon, 56, and owned by his family and trusts, at ? 100m.

Other assets add ? 30m.

2008: ? 180m, 453= 406= ? 130m t ? 100m Lord Harris and family Carpets The software tycoon Bill Gates paid about ? 15m last year for a stake in Carpetright, Harris's Essex- based flooring retailer, which has 600 stores in the UK and Europe.

Shares have fallen since but Harris, 66, hopes the dip will level off by September. The Harris family stake is down to ? 75m. There is also a separate investment company, property, dividend proceeds and other assets. A Tory party donor, Harris has given ? 100m to charity over the years. 2008: ? 230m, 357= 406= ? 130m t ? 40m Sir Tom Jones Music See panel on page 59 406= ? 130m t ? 130m Clinton, Spencer and John McCarthy Construction Brothers Spencer, 43, and Clinton McCarthy, 44, would like to buy back the McCarthy & Stone retirement home operation, former business of their father, John. They tried in 2003 and recently failed again with bids of up to ? 400m.

The brothers run Hampshire- based Churchill Retirement Living, which showed a ? 9m profit on ? 457.9m sales in 2006- 07 and has ? 79m net assets. We value it at ? 40m and, with other wealth, the family at ? 130m. 2008: ? 260m, 312= 406= ? 130m t ? 16m Ian McGlinn Retailing and hotels Scots- born McGlinn helped his friend Anita Roddick by investing ? 4,000 in her fledgling firm in the 1970s, and now lives comfortably off the ? 137m he received for his 21.83% stake in The Body Shop when it was taken over in 2006 .

The former Sussex garage owner also did well from a Hotel du Vin stake. Much of his time is spent abroad. 2008: ? 146m, 547= 406= ? 130m s ? 40m Tim Martin Pubs Business has been robust for JD Wetherspoon as people look for cheaper places to socialise. The chain has 719 pubs and is aiming for 1,500. It expects ? 950m turnover this year. Martin, 53, who started the Watford firm in 1979, has a ? 124m stake, topped up by dividends and other assets .

2008: ? 90m, 879= 406= ? 130m t ? 45m Terence Mordaunt Docks City suitors did not persuade owners Mordaunt, 61, and David Ord ( qv) to sell the Port of Bristol, once estimated to be worth ? 450m.

A master mariner, Mordaunt teamed up with Ord to take control of the docks in 1991 in a ? 36m deal that gave them a 150- year lease. In the year to June 2007, profits rose to ? 14.7m on ? 75m sales but, even with nearly ? 197m net assets, the former valuation seems high now. Mordaunt has 60% of the equity shares, which we value at ? 120m. We add ? 10m for other assets. 2008: ? 175m, 472= 406= ? 130m t ? 30m Jamie Palumbo Entertainment The Ministry of Sound is the world's biggest independent record label and the brand is extending into camping gear, hi- fi, vodka and a perfume, raising 2007 turnover to ? 70m. The Ministry was founded as a south London club in 1992 by Palumbo, 45, son of property developer Lord Palumbo. Profits for 2008 should come in at more than ? 10m on ? 100m sales. We value it at ? 80m. Palumbo invested heavily in property and sold before the crash, making handsome gains.

2008: ? 160m, 501= 406= ? 130m t ? 70m Kirit and Meena Pathak Food Kirit, 56, remains chairman of the world food division of Associated

British Foods after he and his wife, Meena, 52, sold their Wigan- based Patak's company for a reported ? 200m in 2007. The Pathaks previously hit the headlines in a long- running legal battle with Kirit's two sisters over the inheritance of the business, before an out- of- court settlement was agreed in 2006. With falling asset and share prices, we value Kirit and Meena at ? 130m, allowing for tax.

2008: ? 200m, 397= 422 ? 129m t ? 1m Richard Koch Internet gambling The entrepreneur's ? 1.5m investment in online gambling site Betfair has grown to ? 95m.

Previous success stories have included Filofax and the restaurant chain Belgo. Other interests include Zola hotels and the recruitment software operation iProfile. Other assets, sale proceeds and reinvestment put Koch, 58, at ? 129m. 2008: ? 130m, 597= 423 ? 128m t ? 67m Richard Hunting and family Oil services The oilfield services group Hunting sold its Canadian division last year for more than ? 600m. The sale enabled the City- based business to clear its debt and left it with ? 370m for acquisitions. Hunting, 62, the chairman, and the family own about 22%, worth ? 123m. We add ? 5m for dividends and other assets. 2008: ? 195m, 433= 424 ? 127m t ? 25m Sam and Alisa Moussaieff Jewellery Moussaieff Jewellers, headed by Sam, 85, and his wife, Alisa, now has a Bond Street store in London.

The business made a record ? 12.2m on ? 71.5m sales in 2007- 08. It has ? 82.3m net assets and we value it at ? 75m. The family previously sold Camden Stables to Richard Caring ( qv) for ? 40m and, with other assets, is worth ? 127m. 2008: ? 152m, 523= 425 ? 126m t ? 40m Chris Marshall and family Property Profits at Marshall Holdings fell to ? 16.3m in 2007 on sales down to ? 114.8m. Credited as the leading developer in the region, Marshall, 69, heads the Leeds firm. With ? 153.7m assets, it is worth ?120m .

We add ? 6m for past dividends to the family. 2008: ? 166m, 489= 426= ? 125m Bill Archer DIY In 2007, the Focus DIY chain was sold for ? 1 to a private equity group, which also took over its ? 174m debt. As chairman of Crewe- based Focus, Archer, 64, had an 11.5% stake. In 2004, Focus sold the Wickes chain for ? 950m, Archer making ? 74m. He is still active in the business and worth ? 125m. 2008: ? 125m, 616= 426= ? 125m t ? 75m The Baylis family industry When Jack Baylis died, he had never seen his creation, The Mall at Cribbs Causeway, Bristol's out- of- town shopping centre. He left ? 96.2m in his 2006 will. The family company, JT Baylis & Co, which posted a ? 5.7m profit on ? 11m sales in 2006- 07, showed assets of nearly ? 130m. We put the family stake, and other assets, at ? 125m. 2008: ? 200m, 397= 426= ? 125m t ? 25m Nicholas Berry and family Finance Stancroft Trust was the biggest shareholder in the Land of Leather furniture chain, which went into administration in January. Berry, 66, and his family have a 91% stake in London- based Stancroft, which had ? 54.8m net assets at the end of 2007. Other interests, such as a majority stake in information group Mintel, take them to ? 125m. 2008: ? 150m, 525= 426= ? 125m t ? 83m Anthony Brotherton- Ratcliffe and family Construction Caterham housebuilder Croudace Homes is one part of the operation run by Brotherton- Ratcliffe, 59, whose three firms made ? 34.5m profit in 2007 and showed nearly ? 199m in net assets. We value the businesses at ? 110m, other wealth adding ? 15m. 2008: ? 208m, 387= 426= ? 125m t ? 10m John Guthrie and family Property Guthrie, 72, chairs Broadland Properties, the Scarborough firm founded in 1950. It saw profits rise from ? 5.1m to ? 7.3m on sales of ? 29.5m in the year to September 2007 and we value it at ? 115m.

Other firms such as White Rose Finance ( ? 5m net assets) place the Guthrie family on ? 125m.

2008: ? 135m, 581= 426= ? 125m t ? 5m Mike Luckwell Media Surrey- based Luckwell, 66, made at least ? 104m from share sales in media operations such as Carlton.

He chairs Ingenious Media Active Capital and has a ? 1.4m stake.

With other businesses, Luckwell is worth ? 125m. 2008: ? 130m, 597= 426= ? 125m t ? 75m Sir Keith Mills Loyalty cards Kent- based Mills, 58 has set up a website to criticise Coutts bank after it allegedly recommended him to invest in savings bonds issued by insurance giant AIG.

Mills stands to lose ? 28m from the proceeds of selling the Nectar loyalty card business in 2007. Mills helped to devise the Air Miles scheme and was knighted for his role in securing the 2012 Olympics for London. 2008: ? 200m, 397=

New goals for icons 426= ? 125m David and Victoria Beckham Football and fashion Victoria Beckham, 35, is wowing the world as much as husband David today, not as a Spice Girl or solo singer but as a dress designer and fashion icon. She is carving out a niche in the high- end fashion market with her dVb label, and if her limited edition dresses sell well she could replace David, 33, as the main breadwinner when his legs finally give out on the pitch. Goldenballs is extending his loan period in Italy with AC Milan - from LA Galaxy - until July to prolong a top- flight football career in the hope of playing in the 2010 World Cup in South Africa. The Milan move was greased with more than ? 2m of Beckham's money but that is a mere dent in the fortune of the world's richest footballer, who has a five- year contract with Galaxy, worth up to ? 128m. In 2007, his Footwork Productions company made ? 10.5m profit, Beckham paying himself ? 5.2m. Desperate to exploit Beckham's stay in Milan, Italian firms are lining up advertisement and sponsorship deals. He already has a deal with Motorola that brings in ? 2.5m a year and gets the same from the cosmetics giant Coty, which develops and promotes perfumes bearing the couple's names. We would normally add ? 13m this year to their wealth, but Victoria's fashion brand is yet to be a big money- spinner so we don't include anything for that. With falling property prices, we leave them at ? 125m. 2008: ? 125m, 616= 426= ? 125m s ? 76m David Pyott Pharmaceuticals Pyott, 55, has enjoyed a 155% rise in wealth in the past year. He has chaired the US firm Allergan, which is behind the Botox cosmetic treatment, since 1998.

Previously the Scot worked for Kleinwort Benson and Novartis.

Allergan's shares have soared on takeover hopes. Pyott's stake is worth ? 115m, with past salaries adding ? 10m. 2008: ? 49m, 1,565= 426= ? 125m t ? 52m Stef and Stelio Stefanou Construction Stef Stefanou, 67, above, returned to the coal face last November when he moved from chairman to chief executive of Welwyn- based group John Doyle. His brother Stelio, 56, chaired the Doyle maintenance operation Accord, in which he had an 85% stake, picking up about ? 115m when it was sold in 2007. 2008: ? 177m, 468 436 ? 124m s ? 49m Calum and Stuart Melville Lifting equipment The brothers took over Aberdeen oil and gas services group GTC from their parents in 2001 and sold it six years later for ? 30m.

Calum, 40, and Stuart, 43, have a property firm and other assets, which take their fortune to ? 124m after charity donations. Calum is a member of the Tory party's Leaders' Group and a Dundee FC director. 2008: ? 75m, 1,049= 437 ? 122m Nick Capstick- Dale Property Capstick- Dale, 46, made a smart move by investing early around King's Cross. His main London operation, UK Real Estate, has ? 140m net assets. He has low borrowings and can buy sites at big discounts. 2008: ? 122m, 639= 438= ? 120m Iqbal Ahmed and family Food The family has two main firms in Manchester: Ibco, a wholesale and catering supplier, and frozen food processor Seamark. They should make more than ? 8m profit on ? 80m sales in 2009. Ahmed, 52, is chairman. The family's business and property assets total about ? 120m. 2008: ? 120m, 644= 438= ? 120m t ? 114m William Ainscough and family Property Vintage car enthusiast Ainscough, 60, chairs Langtree, which has a new ? 50m business park at St Helens. The Merseyside firm had ? 109m net assets in 2007-08.

Other family interests include the housebuilder Wain Group.

2008: ? 234m, 353= 438= ? 120m t ? 23m John Apthorp and family Frozen food and wine Apthorp, 74, built up Majestic Wine Warehouses after he and the family made about ? 70m from selling Bejam in 1989. He has retired from the Watford firm but the family has a ? 16m stake.

Share sales and assets put the family at ? 120m after charitable work. 2008: ? 143m, 560= 438= ? 120m t ? 55m Henri Charbit Property The London- based Frenchman started in textiles before building a property portfolio. In 2007 he and a partner invested ? 350m in a Czech property firm. With eastern European property prices badly hit, Charbit, 65, is cut to ?120m .

2008: ? 175m, 472= 438= ? 120m s ? 50m John Charman Insurance A ? 48m divorce shrunk Charman's fortune in 2006. The 56- year- old is chief executive of Bermuda- based insurance group Axis Capital and has a ? 100m stake. He made big sums with the Ace insurance operation . Allowing for the divorce, he is worth at least ?120m .

2008: ? 70m, 1,118= 438= ? 120m New entry Richard Chenevix- Trench Finance Chenevix- Trench, 50, son of an Eton headmaster, co- founded the London hedge fund group Sloane Robinson. It made ? 340.7m profit in 2007- 08 and the Financial Times said he was likely to have earned about ? 82m. There is other wealth.

438= ? 120m t ? 20m Eric Clapton Music Marshbrook, the guitar hero's company, plunged from a ? 2.4m profit to a ? 671,000 loss last year on sales down from ? 24m to ? 4m.

Costs of ? 4.5m were attributed mainly to motor vessel chartering.

Clapton, 64, took a ? 1.5m salary against ? 12m previously. Pollstar reported $ 21.4m box office gross from 12 US shows in 2008.

2008: ? 140m, 564= 438= ? 120m s ? 8m Simon Cowell Music Brighton- born Cowell, 49, is spending ? 10m on a new home in

Barbados. He earned ? 36m last year from his production company and television work on shows such as The X Factor, according to Forbes magazine's list of the 100 most powerful celebrities in showbusiness and sport.

2008: ? 112m, 717= 438= ? 120m s ? 23m Gordon Crawford Computers Crawford, 54, sold his Cap Ferrat villa to a Russian for about ? 67m, according to reports last summer.

He made ? 76m from the sale of London Bridge Software in 2004.

More recently he led CMR, a Cambridge fuel- cell company .

2008: ? 97m, 851= 438= ? 120m Gregory Darling and family Shipping Gardline Group has added South Africa to its overseas bases. It began as a marine services firm in Great Yarmouth 40 years ago and now includes security and satellite communications. Profits were ? 30.1m last year. The family, represented here by Gregory, 56, son of the founder, owns the ? 120m firm. 2008: ? 120m, 644= 438= ? 120m t ? 2m Silvio Denz Perfume The Swiss tycoon chairs the Berne- listed Art & Fragrance, which bought the French jewellery and fragrance house Lalique last year for about ? 34m. Denz, 52, is based in London. His British interests include Jaguar Fragrances. Bilan magazine put him at ? 120m in its 2008 rich list and we concur. 2008: ? 122m, 639= 438= ? 120m t ? 40m Dr Nick Dhandsa and family Nursing homes and property Former hospital doctor Dhandsa, 53, made about ? 100m from the sale of his London nursing home operator, Associated Nursing Services, in 2005. He has been investing in golf courses, cosmetic surgery clinics and Dubai property.

2008: ? 160m, 501= 438= ? 120m s ? 60m Lucian Freud Art See panel on page 61 438= ? 120m t ? 60m Doug Gregory Furniture Gregory owns Leeds kitchen, bedroom and bathroom furniture maker Symphony, which showed profits of nearly ? 14m on ? 135.6m sales in 2007. It is worth ? 80m.

Property and past dividends lift Gregory, 69, by a further ? 40m.

2008: ? 180m, 453= 438= ? 120m t ? 30m Sir Angus Grossart Finance In September Grossart, 72, took up the chairmanship of the Scottish Futures Trust, which will help to fund public infrastructure projects. He co- founded the Noble Grossart merchant bank in Edinburgh, in which he has a stake worth more than ? 86m. Salaries, dividends and other interests are worth ? 34m. 2008: ? 150m, 525= 438= ? 120m t ? 330m Roger Guy Finance City fund manager Gartmore had its credit rating downgraded in December because of debt and we value it at ? 250m. Guy, 42, the group's leading light, has an ? 80m stake. Past salaries help take him to ? 120m - a 73% fall since last year. 2008: ? 450m, 184= 438= ? 120m t ? 40m Sir Jack Hayward Property A takeover bid for the Grand Bahama Port Authority by Roddie Fleming ( qv) was withdrawn last month, a blow to co- owner Hayward, 85. Based largely in the Bahamas, he also owns property in London, New York and the Highlands. Last year the former RAF pilot put ? 20,000 into the fight to let all former Gurkhas live in Britain. 2008: ? 160m, 501= 438= ? 120m t ? 30m Fawn and India Rose James and family Inheritance Sisters Fawn, 23, and India Rose, 17, are the granddaughters of the late Paul Raymond, who made millions through top- shelf magazines and property in central London. His daughter Debbie, their mother, died in 1992. See profile on page 87. 2008: ? 150m, 525= 438= ? 120m s ? 20m Roger Jenkins Finance Edinburgh- born Jenkins, 53, joined Barclays as a graduate trainee and last year the tax specialist's salary at the bank was thought to be at least ? 40m. A party at his Mayfair home in December raised about ? 10m for victims of the conflict in Darfur. 2008: ? 100m, 784= 438= ? 120m t ? 27m Guy Johnson Mobile phones Johnson, 45, founded the London mobile phone retailer Carphone Warehouse in 1989 with Charles Dunstone ( qv) and David Ross, netting ? 56m when he sold most of his stake in 2004. Since then he has become involved in property and private equity. His remaining stake in Carphone Warehouse is worth ? 15m. 2008: ? 147m, 546 438= ? 120m New entry Dr Kartar and Tej Lalvani Food supplements Karachi- born Kartar Lalvani, 77, founded the Vitabiotics nutrition and healthcare firm in Wembley nearly four decades ago. His son Tej, 34, is expanding the firm's US presence. The business should be worth ? 100m, to which we add ? 20m for other assets .

438= ? 120m t ? 80m Nick Leslau Property Leslau, 49, owns London property company Prestbury Group with

Nigel Wray ( qv). Leslau's stake is worth ? 62m but his investments in Wyevale Garden Centres and the retirement home builder McCarthy & Stone have fallen sharply in value. 2008: ? 200m, 397= 438= ? 120m t ? 67m Louise MacBain Publishing MacBain, 50, has downsized to a ? 6m Thames- side apartment after selling her Holland Park house just before the credit crunch for near the ? 28m asking price. The French- Canadian built a publishing conglomerate with her husband John MacBain in Canada before their divorce in 2001. Since then she has bought many leading London art magazines through LTB Holdings and has opened the ? 20m Louise Blouin Institute ( using her maiden name) in West Kensington. 2008: ? 187m, 444= 438= ? 120m t ? 30m Jonathan Reeves Computers Dorset- born Reeves, 49, is one of North America's top electronics tycoons. He sold his first firm, Sahara Networks, for $ 212m in 1997. His next venture, Sirocco Systems, was sold in 2000 for stock then worth $ 2.9 billion to Sycamore Networks. Reeves now chairs Afore Solutions, a high- tech firm in Ottawa. 2008: ? 150m, 525= 438= ? 120m t ? 100m Lord Saatchi and Charles Saatchi Advertising and art Charles Saatchi's contemporary art gallery opened at the Duke of York's HQ in Chelsea last October.

The brothers, Maurice ( Lord Saatchi), 62, and Charles, 65, are two of the most important people in ad land. But with the fall in M& C Saatchi's share price, the expense of the gallery and the drop in art values, we cut them by ? 100m. 2008: ? 220m, 366= 438= ? 120m t ? 25m Malcolm Scott Property and grain A prominent Tory in Scotland, Scott, 45, has properties in France and the UK worth more than ? 100m. His other interests include two grain businesses, Swarland ( Grain Driers) and Philip Wilson ( Grain), which together recorded net assets worth about ? 8.5m in their 2006- 07 accounts.

2008: ? 145m, 550= 438= ? 120m t ? 80m Michael Sherwood Finance Senior Goldman Sachs managers waived their bonuses last year. For the London- based vice- chairman Sherwood, 43, it meant forgoing ? 10m- plus. He has been investing in other ventures, however, and has made some hefty donations to the Harefield Academy in Uxbridge. 2008: ? 200m, 397= 438= ? 120m t ? 20m Ringo Starr Music The former Beatles drummer, 68, sang at a New York benefit concert with Sir Paul McCartney ( qv) earlier this month, crowning a busy schedule. His 31- date North American tour last year grossed $ 4.4m. Our rock expert values Starr's share of the Beatles' Apple Corps business at ? 100m. With big dividends in the past from Startling Music, his company, we reckon he should be worth about ? 120m. 2008: ? 140m, 564= 438= ? 120m t ? 33m Neil Taylor and family Computer games and property Taylor, 48, co- founded Game, a computer game retailer, in the 1990s. He made ? 15m when it was sold. Based in Dublin, he has made another fortune since from currency dealing and bonds. The family has large property holdings in France. 2008: ? 153m, 522 406= ? 130m t ? 40m, 24% Sir Tom Jones Music The 68- year- old singer has just enjoyed a No 1 hit with the Comic Relief single Islands in the Stream and is about to swap his leather trousers for waders to star as a fisherman in The Codfather, a low- budget comedy to be filmed in his native Wales. Throughout 2008 he continued his shows at the MGM Grand in Las Vegas, alongside other North American tour dates. Last November, Jones released a studio album, 24 Hours, which includes his first attempts at co- writing material. Pontypridd's greatest export made his name with 1960s hits such as It's Not Unusual and Delilah. Jones is careful with money despite having sold more than 100m records, and remains married to his childhood sweetheart, Linda, after 51 years. His latest album contains the first love song he has written for her. His assets include a huge Los Angeles estate but he sold his late mother's house in the city for ? 2.1m and is also selling the ? 1m Bel Air home he gave his sister, Sheila, who prefers life in a bungalow. We can see just ? 606,000 in his Valley Music company, and our rock expert reckons we should clip him back to ? 130m this year, in line with lower asset values everywhere. 2008: ? 170m 483=

DOWN ? 40m 438= ? 120m t ? 25m Alexander and Alan Turner Industry Brothers Alexander, 48, and Alan, 43, are directors of Turner & Co ( Glasgow), the family- owned diesel- to- engineering group. We value the business at ? 115m, adding ? 5m for dividends and other assets. 2008: ? 145m, 550= 438= ? 120m t ? 80m Gerard Versteegh and family Property The 48- year- old Swede started managing UK properties for Scandinavian companies through his London firm Commercial Estates Management. Today he is a director of asset- rich firms such as Gestrix, which showed ? 191m net assets in 2006 .

2008: ? 200m, 397= 438= ? 120m t ? 30m Peter Wood Insurance The insurance tycoon, 62, is creating 500 more jobs in Glasgow through his Esure operation. Wood is concerned at the effect of

Lloyds' takeover of HBOS, which had a 70% stake in Esure. He has several homes and a car collection. 2008: ? 150m, 525= 438= ? 120m t ? 30m Angela Yeoman and family Aggregates Yeoman, 78, was made an honorary fellow of the University of the Highlands and Islands last year in gratitude for helping to establish a near- ? 1m marine research facility. Foster Yeoman, the family aggregates firm she ran for 19 years, was sold for ? 200m in 2006. The family netted ?150m .

2008: ? 150m, 525= 471= ? 119m t ? 101m Daniel Borel Computer equipment A steep sales drop led computer mouse firm Logitech to announce nearly 600 job cuts recently. Only last year there were suggestions that Microsoft would be prepared to pay up to ? 4 billion for the company. Swiss- born Borel, 59, is the biggest shareholder, with a stake now down to ? 68m. He has a Londonbase and other assets .

2008: ? 220m, 366= 471= ? 119m t ? 31m Nigel Doughty Finance The 51- year- old runs Doughty Hanson & Co, a London private equity firm that made a profit of nearly ? 52m on ? 92m sales in 2007. His 62.4% stake is worth about ? 125m. He donated ? 1m to a children's charity in February and has spent ? 42m over the years on Nottingham Forest FC.

2008: ? 150m, 525= 473 ? 117m s ? 18m Graham Harris Property Harris, 62, owns Sunlight Projects, a London property operation. In February it won consent for an quot; aparthotelquot; near Tower Bridge. In the year to April 2008, net assets rose to ? 138.8m. We value Sunlight at ? 115m and add other wealth. 2008: ? 99m, 841= 474= ? 115m t ? 20m The Duke of Beaufort Land Next month will see the 60th anniversary of the Badminton horse trials. Beaufort, 81, owns the 52,000- acre Badminton estate.

His Marlborough Fine Arts ( London) operation saw profits fall in 2007 from ? 3.1m to ? 2.2m. It is worth ? 8m. We value Beaufort's land at ? 80m and add ? 35m for other assets. 2008: ? 135m, 581= 474= ? 115m t ? 20m Frank Boyd and family Property Brunswick ( No 1), one of Northern Ireland's biggest property groups, saw losses jump from ? 3.8m to ? 21.6m on ? 38.9m turnover in 2007. Net assets totalled ? 238m.

It is the parent operation of William Ewart, formed in 2002 when Boyd, 54, and Andrew Creighton ( qv) paid ? 90m for the properties of the Dunloe Ewart company. They each own 50%.

Boyd sponsors horse races.

2008: ? 135m, 581= 474= ? 115m t ? 10m The Marquess of Bute Land and art Bute, 51 today, was nominated as quot; most stylish malequot; in the Scottish Style Awards last October. The Bute fortune derived from Welsh coal; today it lies in land on the Scottish isle and a huge art collection. Bute inherited his title and more than ? 130m in 1993.

The cost of running his ancestral home forces him to sell some of his art. 2008: ? 125m, 616= 474= ? 115m t ? 25m Lance Clark and family Shoes Somerset- based C& J Clark saw record sales of ? 1.05 billion last year with profits of ? 75.1m. Clark, 72, has retired from the family company but is still involved in footwear. He has set up an African venture where Aids patients learn to make shoes and owns the ethical footwear company Terra Plana. 2008: ? 140m, 564= 474= ? 115m t ? 13m Brian DeZille and family Knitwear and health clubs The Norwich fitness business Club Carrefour ( UK) saw profits fall from ? 374,000 to ? 235,000 in 2007. The family, led by Jerseybased Brian, 75, invests in the operation and made ? 120m from its 80% stake in the Sweater Shop.

2008: ? 128m, 614= 474= ? 115m t ? 160m John Kirkland and family Construction Kirkland, 71, chairs Derbyshire construction group Bowmer & Kirkland. In the year to August 2007, profits soared by 30% to ? 37m on turnover up 18% to ? 833m and there were ? 156.6m net assets. The group is building the Royal Docks Business Park in London, set to be the capital's largest such site. We value it at ? 90m and other assets add ? 25m.

2008: ? 275m, 297= 474= ? 115m t ? 60m Sir Martin Laing and family Construction London- based construction group John Laing has a portfolio of 66 infrastructure projects. Laing, 67, the last family chairman, stepped down in 2002. Family trusts also own Eskmuir Properties, with ? 145m net assets in September 2007. We value it at ? 90m today.

Other wealth takes the family to ? 115m. 2008: ? 175m, 472= 474= ? 115m t ? 5m Alan McIntosh Finance McIntosh, 41, is a partner in the Sun Capital investment operation .

He has an ? 80m stake in Xercise, which handles Sun Capital's dealings with financial services group Pearl. There is other wealth and a home in. Monaco.

2008: ? 120m, 644= 474= ? 115m t ? 20m Sir Robert Ogden Property Ogden, 73, sold A Ogden & Sons, his coal- washing and processing business, for ? 24.5m in 2006. He still has property businesses and gives university scholarships to disadvantaged youngsters from Yorkshire's pit villages.

2008: ? 135m, 581= 474= ? 115m t ? 10m The Duke of Rutland Land and art Rutland, 49, owns the magnificent Belvoir Castle in Leicestershire as well as Haddon Hall in Derbyshire.

Should he wish to sell his art, worth about ? 100m, he would face a hefty tax bill and we cut its value to ? 60m. 2008: ? 125m, 616= 474= ? 115m t ? 20m Greg Stanley and family DIY Stanley, 63, should have picked up ? 100m when he sold his stake in Focus, the Crewe- based DIY business, in 2002. It was his second fortune in the sector, having sold a DIY chain in 1988 as part of a ? 130m deal. Our valuation allows for tax and the fall in asset values.

2008: ? 135m, 581= 474= ? 115m t ? 40m Ian Suttie Oil and construction First Oil, owned by Suttie, 63, reckons it is the biggest private British producer of North Sea oil and gas. In 2007- 08 the Aberdeen operation made ? 4.9m profit. It and his other oil- related company, Nautronix, are worth about ? 95m and we add ? 20m for property.

2008: ? 155m, 516= 474= ? 115m t ? 10m Sir Richard Sutton and family Land Profits at Sutton's Settled Estates, which owns a chunk of Lincolnshire, fell from ? 3.4m to ? 2.8m in 2007- 08. The estate value is down to ? 110m this year and we add ? 5m for other assets held by Sutton, 72 tomorrow, and the family. 2008: ? 125m, 616= 474= ? 115m t ? 55m Andrew Wates and family Construction Wates Group, the Surrey- based property operation, made ? 37.6m profit on nearly ? 949m sales in 2007. We value it at ? 90m. Wates, 68, and his family have other assets. 2008: ? 170m, 483= 488 ? 114m s ? 1m John Coulter and Ann Jones Jewellery The brother and sister, aged 57 and 55 respectively, own the Warren James jewellery chain, with 120 shops. Sales fell nearly ? 10m last year, to ? 55.6m, but the Stockport firm has ? 78m net assets. The separate Warren James Holdings has ? 21.9m net assets. Other interests top up the total. 2008: ? 113m, 714= 489 ? 113m t ? 29m Eric Gadsden Property Gadsden's holdings include the developer WE Black, worth ? 70m, and a ? 3.5m stake in Michelmersh Brick. With his racing interests added, Buckinghamshire- based Gadsden, 64, has a fortune of at least ? 113m. 2008: ? 142m, 562 = 490= ? 112m t ? 60m Paul Day and family Haulage Day, 50, is managing director of Turners ( Soham), the family haulage and warehousing group in Newmarket. In 2007, profits were a record ? 21m on ? 180.4m sales.

To our ? 110m company valuation, we add ? 2m for family assets.

2008: ? 172m, 480= 490= ? 112m s ? 3m Jonathan Ruffer Finance London- based Ruffer Investment Management made a ? 23.6m profit in 2007- 08 on ? 31m turnover and Ruffer, 57, has a stake worth ? 100m. Other assets add ? 12m. 2008: ? 109m, 746= 492= ? 110m t ? 10m Robert Bourne and Sally Greene Property Property entrepreneur Bourne, 58, owns Happybadge Projects, which had net assets of nearly ? 85m in 2007. His wife, theatre impresario Sally Greene, 54, owns the Old Vic and is producer of the musical Billy Elliot. We value Happybadge at ? 70m, adding ? 40m for other assets. 2008: ? 120m, 644= 492= ? 110m t ? 10m Flavio Briatore Motor racing Briatore, 59, is a leading light of Formula One as head of the Renault team. With his ? 8m yacht, share sale proceeds and homes around the world including his main Chelsea flat, he is worth at least ? 110m. 2008: ? 120m, 644= 492= ? 110m t ? 30m Wilf Corrigan Computers Corrigan, 71, lost his wife, Sigrun, a well- known patron of the US arts, to breast cancer last year.

The son of a Liverpool docker, Corrigan founded microchip firm LSI Logic in Silicon Valley in 1981.

He sold ? 78m of shares between 2000 and 2005, and had a ? 35m stake when he retired in 2006 .

2008: ? 140m, 564= 492= ? 110m t ? 20m Sir Tom Farmer Tyres and property Morston Assets is one of six small property firms controlled by Farmer, 68, which have about ? 17.5m net assets. The Edinburgh tycoon, who made his fortune with a ? 78m Kwik- Fit stake, has other wealth. 2008: ? 130m, 597= 492= ? 110m t ? 10m Barry and Robin Gibb Music Robin, 59, is touring Europe this summer and Barry, 62, starred at the recent fundraiser concerts for Australian bush fire and flood victims. The brothers sold 100m Bee Gees albums with their late brother, Maurice. Their fortune includes UK and US homes.

2008: ? 120m, 644= 492= ? 110m t ? 30m Geoffrey Halstead and family Flooring James Halstead spent ? 5.25m in February on a distribution centre for its flooring and motorcycle accessories ranges. The

Manchester firm is chaired by Geoffrey, 79. He has a small stake but the family owns nearly half, worth ? 98m. Other assets add ? 12m. 2008: ? 140m, 564= 492= ? 110m t ? 25m Ranjit and Baljinder Singh Chickens This husband and wife, both 42, run Smethwick- based Boparan Holdings, which has 14 chicken- processing sites. In the year to July 2007, profits rose to ? 25.9m on nearly ? 449m sales.

We value the company at ? 80m, to which we add past dividends.

2008: ? 135m, 581= 492= ? 110m t ? 90m Eric Watson Finance and white goods Watson, 50, and his partner last year injected ? 34m into their Hanover Finance operation in Auckland to fend off receivership.

In 2006 his UK white goods retailer, Powerhouse, went into administration. The London- based New Zealander's investments include property and retail.

2008: ? 200m, 397= 492= ? 110m t ? 10m Sir John Zochonis Soap Zochonis, 79, has a ? 102m stake in Stockport- based PZ Cussons, the consumer products operation .

Other wealth adds ? 8m.

2008: ? 120m, 644= 438= ? 120m s ? 60m, 100% Lucian Freud Art Freud's painting Benefits Supervisor Sleeping smashed the record price for his work, fetching $ 33.64m when it was bought at auction in Manhattan by Roman Abramovich ( qv) last May. That was followed in July by ? 11.8m paid for his Naked Portrait with Reflection .

Freud, 86, is regarded as the greatest living British painter. The grandson of Sigmund Freud, he was born in Berlin and came to Britain in 1933, when his family escaped the rise of Nazism. He served as a merchant seaman before his first exhibition in 1944. Since then his reputation has grown worldwide and his work has been shown in Tokyo, Milan and New York. Freud, who was made a Companion of Honour in 1983 and appointed to the Order of Merit in 1993, is known for his striking portraits: at an auction in 2005, a nude study of the model Kate Moss sold for ? 3.9m.

The huge rise in the prices paid for his work leads us to raise him to ?120m .

2008: ? 60m, 1,259= A picture of prosperity RICHARD YOUNG/ REX FEATURES

UP ? 60m 501= ? 109m t ? 35m Martin Birrane Motor racing and property Irishman Birrane, 73, is hoping diversification into industries such as aircraft parts will see his Cambridgeshire- based Lola racing car operation roar back from a ? 3.1m loss in 2007- 08. Peer Group, his development business, is worth ? 90m. Other assets include the Mondello Park race track in Co Kildare.

2008: ? 144m, 558= 501= ? 109m t ? 22m Alasdair Locke Oil services Locke, 55, is pledging ? 500,000 towards the new University of Aberdeen library. He founded Aberdeen- based Abbot Group in 1990, picking up ? 120m when it was sold, and continues to run it.

Locke should be worth ? 110m but we trim ? 1m for his charitable donations. 2008: ? 131m, 594= 503= ? 108m t ? 32m Phil Collins Music Collins, 58, the former Genesis drummer, had a quiet year after 2007' s reunion tour, which grossed $ 129m. He paid ? 25m in 2008 for a third divorce. We cut the Switzerland- based Collins by ? 32m. 2008: ? 140m, 564= 503= ? 108m t ? 54m Michael Cowan and family Finance Cowan, 56, is a director of Silchester International Investors, a Mayfair fund management group reckoned to oversee about ? 14 billion. He has an 18.5% stake, worth about ? 92.5m. Salaries and dividends take him to ? 108m.

2008: ? 162m, 493= 503= ? 108m t ? 32m Eric Grove Property Grove's Catesby Property Group, in the West Midlands, turned in ? 9m profit on ? 40.4m sales in 2007. The 79- year- old started Midlands housebuilder Canberra in 1968, selling the business to Alfred McAlpine for about ? 40m.

With other assets, Grove is worth ? 108m. 2008: ? 140m, 564= 503= ? 108m t ? 2m Anwar and Yakub Patel Pharmacies Anwar Patel, 54, and his brother Yakub, 55, put ? 2m towards the transformation of Bolton's Hayward school into an academy.

The brothers took over Bolton- based Cohen and built it into a chain of chemists. In 2005, they sold 111 pharmacies for ? 130m. They retained 30 and are worth ? 110m but we knock off the ? 2m donation. 2008: ? 110m, 724= 507= ? 107m t ? 10m Hermann Hauser Computers Hauser, 60, co- founded Amadeus Capital Partners, which has had big returns from high- tech firms such as CSR. Austrian- born Hauser made his first ? 100m fortune with Acorn computers. His name will be on a new entrepreneurship centre at Cambridge University, which he is supporting with an ? 8m donation .

2008: ? 117m, 696= 507= ? 107m t ? 89m Simon Karimzadeh and family Property The Karimzadeh family owns all of Eskar International, which showed nearly ? 186m net assets in 2007- 08. Karimzadeh, 46, took the reins from his father, who founded the London business. We value Eskar at ? 100m and there are other assets. 2008: ? 196m, 432 507= ? 107m t ? 37m Dr Leonard Polonsky Finance Polonsky, 82, has a ? 77m stake in Hansard Global, the Isle of Man wealth management operation .

The American- born British citizen is based in Monaco. Much of the ? 103m he received when Hansard floated in 2006 went to his charitable foundation.

2008: ? 144m, 558= 510= ? 105m Ursula and Dr Wilfried Bechtolsheimer Property Ursula, 57, is the daughter of Karl- Heinz Kipp, a property tycoon worth ? 3.7 billion, according to Forbes magazine. She and her husband, Wilfried, 60, left Germany to bring up their family in Britain. They run an equestrian operation in Gloucestershire.

2008: ? 105m, 759= 510= ? 105m t ? 20m Frank Burke and family Property The London construction firm Cabretta Holdings notched up ? 2.2m profit on ? 52.1m sales in 2007. Irish- born Burke and his family also own Farmglade, a property firm with about ? 26m net assets in 2007. 2008: ? 125m, 616= 510= ? 105m t ? 145m Arpad Busson and Uma Thurman Finance and film See panel opposite 510 ? 105m t ? 50m Robert Carter and family Construction Carter, 55, took over RG Carter in 1974, 10 years after joining the Norfolk builder founded by his grandfather in 1921. The family owns all the firm, with nearly ? 99m net assets. We value it at ? 75m, adding ? 30m for the assets of Carter's Bullen Investments businesses. 2008: ? 155m, 516= 510= ? 105m Robbie and Cheryl Cowling Recruitment In February Robbie Cowling, 48, took full control of Colchester United FC. He set up JobServe, quot; the world's first internet recruitment servicequot;, which is worth ? 90m. Cowling owns almost all the shares with his wife, Cheryl, 43.

2008: ? 105m, 759= 510= ? 105m t ? 15m George Davies Retailing After launching Next, and the George range of clothing at Asda, Davies, 67, started the Per Una range for Marks & Spencer, selling his stake in 2004 for ? 125m. He now owns the S'porter Liverpool football club stores, which should be worth ? 10m. These assets and earlier sale proceeds take him to ? 105m. 2008: ? 120m, 644= 510= ? 105m t ? 20m Heinrich Feldman and family Property Feldman, 73, is a London property owner whose main holding company is Inremco 26. It made ? 6.2m profit on ? 16.8m sales in 2006- 07, when its net assets were ? 101.3m. Other interests take him to ? 105m. 2008: ? 125m, 616= 510= ? 105m t ? 25m Everard Goodman Property Goodman, 77, founded Tops Estates in London, making ? 130m when it was sold in 2005. Other assets should keep Goodman at ? 130m but we clip ? 25m for charity donations and the decline in asset values. 2008: ? 130m, 597= 510= ? 105m t ? 15m Paul Gregg and family Leisure Gregg, 67, is looking to develop a ? 25m casino and leisure complex in Hull. Gregg founded the Apollo Leisure chain and sold the business in 1999, netting ? 98m.

He also started an executive jet company, Gregg Air, based in Oxfordshire. 2008: ? 120m, 644= 510= ? 105m t ? 92m Richard Harpin Household repairs Harpin, 44, set up Homeserve, the Walsall insurance and home repairs business, in 1994. He has a stake worth ? 95m and we add ? 10m for property and dividends.

2008: ? 197m, 431 510= ? 105m t ? 16m Tony Khalastchi and family Property Khalastchi's family companies, London- based Flodrive and Strandpark Properties, showed ? 104m net assets in their 2007- 08 accounts. Khalastchi also owned the freeholds to several branches of the failed Woolworths stores chain. 2008: ? 121m, 642= 510= ? 105m Neil McRoberts and family Debt recovery With the economic downturn, the debt recovery sector can expect a profitable future. Stockport- based Moorcroft Group, a debt collection firm run by McRoberts, 66, has about 1m live accounts. The family- owned operation is worth about ? 75m and there are other assets. 2008: ? 105m, 759= 510= ? 105m t ? 41m Bernard Matthews Turkeys Turkey producer Matthews, 79, wants to build nine giant wind turbines to generate electricity for his East Anglian farms and factories. In January the firm announced plans to cut 130 jobs in the downturn, while Turkey Twizzlers and bird flu have also been problematic. We value Norwich- based Bernard Matthews Holdings at ? 80m and add ? 25m for other assets and property.

2008: ? 146m, 547= 510= ? 105m The Earl of Pembroke Land The Young Victoria, the recently released film on the early life of Queen Victoria, was partly filmed at Wilton House, home to the 18th Earl of Pembroke, 30. Our expert values the art treasures and furniture at Wilton at ? 150m. But we halve that for tax while the 14,000- acre estate near Salisbury and other assets add ? 30m.

2008: ? 105m, 759= 510= ? 105m t ? 15m Peter Prowting and family Property Prowting, 84, chaired his family's eponymous Uxbridge construction company. His family and trusts sold it in 2002, netting ? 88.5m.

Prowting made another ? 24m in 2004 when the quoted Estates & General property group was sold .

2008: ? 120m, 644= 510= ? 105m t ? 20m David Reiss and family Fashion Reiss, 65, calls the fashion goods at his Reiss stores quot; affordable luxuryquot; and the London- based business is growing fast, with almost 100 outlets worldwide. It is worth ? 100m and there are other assets. 2008: ? 125m, 616= 510= ? 105m t ? 32m Julian Richer Hi- fi and property Richer Sounds, the specialist hi- fi retailer, is worth ? 40m. Richer, 50, has other assets, including a ? 45m property portfolio .

2008: ? 137m, 578= 510= ? 105m t ? 15m David Roberts Property Roberts, 52, is one of the cannier movers in the property carnage.

His London company, Edinburgh House Estates, sold most of its UK portfolio in 2004 and headed to Germany. Roberts has a ? 95m stake and other wealth.

2008: ? 120m, 644= 510= ? 105m Gordon Sanders and family Care homes Sanders, 63, runs Essex- based Runwood Homes, which has 26 residential homes with 1,400 beds and six day centres as well as providing home- based care. It has nearly ? 108m net assets .

2008: ? 105m, 759= 510= ? 105m Sir Ridley and Tony Scott Films Veteran director Sir Ridley, 71, above, has begun shooting a new version of Robin Hood. The ? 90m epic will star Russell Crowe as Robin and Cate Blanchett as Maid Marian. His hits include Gladiator and American Gangster, while brother Tony, 64, has been successful with films such as Top Gun. These Hollywood superstars hail from South Shields.

2008: ? 105m, 759= 510= ? 105m t ? 47m David Wieland Property and petrol stations Austexx, co- founded by Wieland, 64, is joint developer of the ? 350m South Wharf scheme in Melbourne. Wieland emigrated to Britain four decades ago. The Australian rich list put him at ? 144m in 2008 but the crash cuts that by ? 39m. 2008: ? 152m, 523= 531= ? 104m t ? 56m Douglas Craig and family Fishing and oil services Craig, 59, is managing director of the family- owned Craig Group, an Aberdeen oil and fishing services company worth ? 100m. Other assets add ? 5m but we cut the ? 1m recently donated to Robert Gordon's College in Aberdeen.

2008: ? 160m, 501= 510= ? 105m t ? 145m, 58% Arpad Busson and Uma Thurman Finance and film The London- based French financier quot; Arkiquot; Busson was hit by a double whammy last year.

Not only was his hedge fund business EIM exposed to the downturn in world markets, it was also one of the many victims of the American fraudster Bernard Madoff. quot; He seemed like a very experienced, knowledgeable and trustworthy man, like the best con artists always are,quot; Busson reflected. The scale of his losses at Madoff's hands is likely to be substantial and we therefore cut Busson's wealth to ? 85m this year.

The well- connected 46- year- old, who had a lengthy relationship with the Australian model Elle Macpherson, set up EIM in 1992. He takes a philosophical view of his fortune that is reflected by his involvement in charity work. Busson, whose father was a stockbroker, started Absolute Return for Kids ( Ark) in 2002 to help disadvantaged children in countries such as Romania, Mozambique and India. It has also funded schools in some of Britain's most deprived areas. quot; If we can apply the entrepreneurial principles we have brought to business to charity, we have a shot at having a really strong impact to be able to transform the lives of children,quot; he says. The charity's supporters include Sir Elton John ( qv) and Lily Safra ( qv), and Busson's fundraisers are often star- studded events, with Hollywood lustre provided by his fianc?e, Thurman, the American actress best known for her performance in Quentin Tarantino's Pulp Fiction. Tony Blair spoke at last year's Ark dinner at the Old Royal Naval College in Greenwich, and music was provided by Stevie Wonder. Thurman, 38, comes from an unconventional Massachusetts family: her father is a leading Buddhist scholar and as a child she met the Dalai Lama, while her mother was a renowned model. Her first husband was the British actor Gary Oldman. Thurman has earned about ? 50m from films including The Avengers, Gattaca and the two Kill Bill movies.

She has also modelled for the likes of Lanc?me and Louis Vuitton, and after tax is worth ? 20m.

2008: ? 250m, 325=

DOWN ? 145m 531= ? 104m t ? 10m Michael Stone and family Finance Stone, 72, is backing Revere Capital, a new investment group.

He is no longer listed as a shareholder at the London hedge fund Man Group but is one of the architects of its success. His trusts have nearly ? 8m staked in stockbroker Numis.

2008: ? 114m, 712= 533= ? 103m t ? 37m Keith Bradshaw and family Care homes and car sales Bradshaw, 65, owns half of car dealer Listers of Coventry, which in 2007- 08 made ? 6.8m profit on ? 622.4m sales. We value it on its ? 35.3m net asset figure. Bradshaw made ? 21m from Takare nursing homes. He owns a flourishing musical instrument distributor and has a ? 25m property portfolio .

2008: ? 140m, 564= 533= ? 103m t ? 20m Ashley Head Computers After many years in banking and payment processing, Head, 58, now chairs Datacash, an online payment firm based in London and Edinburgh. Its shares have held up well and its transactions rose by 35% last year. Head's stake is worth ? 94m. He has other assets .

2008: ? 123m, 636= 535= ? 102m t ? 28m Clive Cowdery Finance The Financial Services Authority is investigating quot; certain actionsquot; by Resolution's directors between October 2007, when Pearl made a bid for its life assurance assets, and May 2008, when the purchase was completed. Resolution's founder, Bristol- born Cowdery, 45, made ? 145m from the deal. He floated a new firm using the same name in December, raising ?650m from investors. 2008: ? 130m, 597= 535= ? 102m Tamara Mellon Fashion London- based Mellon, 41, has split from actor Christian Slater, citing the pressures of living apart. While he films across the pond, she has bought a stake in the Halston fashion brand and continues to have a role in Jimmy Choo, the luxury shoe firm she sold in 2007, netting ? 25m. 2008: ? 102m, 780= 535= ? 102m t ? 33m Jon Moulton Finance Moulton, 58, head of private equity firm Alchemy Partners, has a ? 44m stake in quoted investment operation Ashmore Group. He sold ? 22m of shares in Ashmore's 2006 float and made ? 40m from the listing of a high- tech firm.

Ranked 10th in the Giving List, he has gifted more than ? 13m charitably in the last year.

2008: ? 135m, 581= 535= ? 102m t ? 18m Brian and Alan Stannah Lifts Nearly 150 years after Joseph Stannah began experimenting with hand- powered lifts, the family business installs stairlifts in more than 50 countries. Brothers Brian, 73, and Alan, 69, own Stannah Family Holdings, based in Hampshire with a factory in Newcastle. In 2007 profits were ? 9.9m on ? 157.6m sales. It is worth about ? 90m. Other assets add ? 12m. 2008: ? 120m, 644= 535= ? 102m s ? 2m David and Heather Stevens Motor insurance Stevens, 47, is chief operating officer at insurance group Admiral.

He and Heather, 51, his wife, founder managers of the Cardiff business, have a stake worth ? 90m. They sold ? 15m of shares in the 2004 float and transferred about ? 100m of shares to charity in 2007. 2008: ? 100m, 784= 540= ? 100m Sukhpal Singh Ahluwalia Car parts and property Euro Car Parts saw profits almost double to ? 6.6m last year. The Wembley- based firm was founded by Ahluwalia, 50, who plans to add four new sites to his 60 depots this year. The business is worth ? 75m. Property, including offices, takes Ahluwalia to ? 100m.

2008: ? 100m, 784= 540= ? 100m Judah Binstock Property Spanish land has made Binstock a wealthy man. His assets include Gran Casino Aljarafe in Seville.

Three times married Binstock, 80, originally a solicitor, has homes in locations including Paris and London. 2008: ? 100m, 784= 540= ? 100m t ? 20m David Bowie Music Nike used Bowie's 1977 song Heroes as the theme for its Beijing Olympics commercials and his Let's Dance recently promoted

Marks & Spencer. He and his wife, the model Iman, live in New York so company accounts are not available. Despite the longevity of the Bromley boy's career, the lack of activity, particularly touring, leads our rock expert to cut Bowie to ? 100m. 2008: ? 120m, 644= 540= ? 100m Ely Calil Inheritance and finance Calil, 63, inherited ? 20m from his Lebanese father, who had an oil trading and groundnut empire that diversified into property and finance. Calil, who denied being involved in an African coup plot that also implicated Mark Thatcher, has homes in London, Switzerland and Nigeria.

2008: ? 100m, 784= 540= ? 100m Charles Corfield Computers The rise in computer stocks in the 1990s helped Cambridge graduate Corfield to make his fortune. He set up Frame Technology in America before completing his PhD there, netting ? 50m when it sold. Corfield is on the board of high- tech firms including iBasis and Intuicom. We believe he made at least ? 100m from his deals.

2008: ? 100m, 784= 540= ? 100m t ? 50m Sir Chris Evans Pharmaceuticals Evans, 51, has founded Excalibur to invest in the life sciences sector and acquired another investment operation, Merchant Ventures, last year. The Port Talbot- born tycoon retains a controlling stake in biotechnology venture capital firm Merlin Biosciences. There are other assets. 2008: ? 150m, 525= 540= ? 100m t ? 25m Andrew Goodsell Finance Acromas is the company formed from the ? 6.2 billion merger of Folkestone- based Saga, the holidays- to- insurance group, and the AA. In 2007- 08, profits jumped 8.4% to ? 484.5m on sales of ? 1.54 billion. Goodsell, 50, is chief executive. 2008: ? 125m, 616= 540= ? 100m t ? 20m Rupert Hambro and family Finance The Hambro clan reinvested the ? 50m released by the sale of its merchant bank in 1986 into new ventures. Some have since been sold, such as JO Hambro Investment Management. Other assets include a stake in diamond broker I Hennig. Rupert Hambro, 65, represents the wider family here. 2008: ? 120m, 644= 540= ? 100m t ? 46m Eva Hamren- Larsson Inheritance Hamren- Larsson, 55, daughter of a Swedish property tycoon, is an expert shot and often to be found at Bisley shooting ground. She became a tax exile in Britain in 1983. Falling asset values reduce her this year. 2008: ? 146m, 547= 540= ? 100m t ? 150m Guy and Julia Hands Finance and hotels Guy Hands, 49, stepped down as chief executive of Terra Firma Capital Partners, the private equity group he founded, to focus on its investments. The move came after Terra Firma wrote down the value of its key asset, EMI, by ? 1.2 billion. Hands's wife Julia, 49, runs Hand Picked Hotels in Sevenoaks. Their fortune is down 60% on last year's valuation .

2008: ? 250m, 325= 540= ? 100m s ? 50m William Haughey and family Refrigeration Haughey, 52, is sponsoring the Scottish FA Cup, with the trophy renamed the Homecoming Cup to mark the 250th anniversary of Robert Burns' birth. City Refrigeration, the Glasgow firm he founded with wife Susan, 56, is worth ? 70m. There is other wealth and the family's valuation has doubled. 2008: ? 50m, 1,446= 540= ? 100m t ? 20m Hugh Irvine and family Cheese Irvine, 71, ran the Glasgow cheesemaker A McLelland & Son until 2004, when it was sold to Lactalis for about ? 150m. Last February, Lactalis McLelland admitted being part of a price fixing ring that cost consumers about ? 270m in 2002- 03. In the current climate, we cut the Irvines to ? 100m. 2008: ? 120m, 644= 540= ? 100m t ? 20m Luke Johnson Finance and greyhound tracks Risk Capital Partners, Johnson's private equity operation, has raised ? 75m to invest in recession bargains. London- based Johnson, 47, whose interests include the GRA greyhound track group, chairs Channel 4. 2008: ? 120m, 644= 540= ? 100m Hashem Khosrovani Oil Khosrovani, 65, chairs Maltabased Chempetrol Group. He left Iran after the 1979 revolution and made his home in London, where he has a valuable art collection .

2008: ? 100m, 784= 540= ? 100m t ? 45m Mathias Kraus and family Property Pall Mall Investments ( London), the family- owned property group, saw net assets fall ? 30m to ? 155.4m in 2007- 08. It made a ? 908,000 profit. We value Kraus, 66, and his family lower than the net assets, at ? 100m.

2008: ? 145m, 550= 540= ? 100m Christian Landolt Hotels When the Olympic showjumper Landolt, 42, was competing at the Badminton horse trials, he stayed at nearby Whateley Manor hotel.

He liked it so much that he bought it. It is now regarded as one of the top spa hotels in Britain. Landolt belongs to a Swiss family that made its fortune from the Sandoz pharmaceuticals firm. He lives in Britain. 2008: ? 100m, 784= 540= ? 100m t ? 20m Henry Lumley and family Finance For many years Lumley, 78, chaired Edward Lumley Holdings until the City- based insurer was sold to WesFarmers, an Australian company, in 2003 for ? 133m. With asset values plunging, we cut our valuation. 2008: ? 120m, 644= 540= ? 100m Sir Philip Naylor- Leyland Land Naylor- Leyland, 55, inherited about 25,000 acres in Peterborough, Yorkshire and Wales. We can see at least 11 directorships, though not much visible wealth in the main company, Milton ( Peterborough) Estates Co. With works of art added, the Naylor- Leyland asset wealth should be at least ? 100m.

2008: ? 100m, 784= 540= ? 100m Andrew Rosenfeld Property Rosenfeld, 46, moved from London to Geneva after leaving Minerva, the quoted property group he co- founded, in 2006. He then set up Air Capital to invest in property as prices fall. We reckon that selling his UK interests has given him a fortune of ? 100m.

2008: ? 100m, 784= 540= ? 100m t ? 20m Phyllis Somers Inheritance Somers, 87, is the widow of Nat Somers, a Jersey- based tycoon who was passionate about aviation and business. He learnt to fly in 1936, later owning airports, and sold Southampton airport in 1988 for ? 50m. His widow is a generous donor to charitable causes.

2008: ? 120m, 644= 540= ? 100m s ? 10m Stephen Spouge and family Petrol and petrol stations Australian tycoon James Packer was reported to be keen on the motorway services chain Extra, put up for sale last year for about ? 400m by Swayfields, a Lincoln company founded by Spouge, 65.

Swayfields' net assets were ? 76.4m in 2006- 07 and last month a new site opened on the M40.

2008: ? 90m, 879= 540= ? 100m t ? 20m Rod Stewart Music See panel on page 67 540= ? 100m t ? 110m Jack Tordoff Car sales Tordoff, 73, started as an apprentice in his father's garage.

Today the JCT 600 group he chairs has 33 dealerships, from Mazda to Maserati, in Yorkshire and northeast England. The firm, based in Bradford, saw an ? 11.1m profit on ? 574m sales in 2007. We value it at ? 90m. Tordoff has other assets. 2008: ? 210m, 380= 540= ? 100m Samir Traboulsi Finance Michael Spencer ( qv), the City financier and Tory treasurer, failed to find a buyer at Sotheby's in February for a Modigliani bought from Traboulsi in 2007. The Lebanese- born art collector claimed to have received an quot; enormous sumquot; from Spencer for the work. Traboulsi, a financier himself, has homes in London and Monaco. 2008: ? 100m, 784= 540= ? 100m t ? 25m Tom Wheatcroft Property and motor racing Wheatcroft is reportedly having a rocky time with Simon Gillett, who bought his Donington Park race track in 2007, amid concern at the progress of a ? 100m facelift before next year's British Grand Prix. Wheatcroft, 86, received about ? 30m in the deal. His racing car collection, worth ? 60m at its peak, is displayed there. His main property firms have net assets of ? 15m- plus. 2008: ? 125m, 616= 566= ? 99m t ? 17m Rod Aldridge Computers The London- based Aldridge Foundation, which supports two academy schools, is also backing Strictly Come Dancing sessions in schools to cut childhood obesity..

Aldridge, 61, has a ? 69m stake in outsourcing firm Capita, which he chaired, and made at least ? 24m in share sales and options. He did well on private equity investments but divorce and philanthropy clip his wealth. 2008: ? 116m, 698= 566= ? 99m t ? 10m Andrew and Paul Gower Computer games The online game RuneScape, an undergraduate project of Andrew Gower, 30, above, now has 4.5m players. With brother Paul, 32, he owns a ? 94m stake in Jagex, the Cambridge firm set up to develop it and other games. There are other assets. 2008: ? 109m, 746= 566= ? 99m s ? 7m Stuart Monk and family Property The Stockton- based developer Jomast is behind a ? 100m development linking Hartlepool Marina and the town, which was approved last June. Monk, 59, is managing director of the group he founded in 1971. Profits were ? 5.9m on ? 14.7m sales in 2007- 08 and net assets rose to ? 116.5m. We value Jomast at ? 96m. Monk and his family trusts own it all plus other assets and stakes. 2008: ? 92m, 871= 566= ? 99m t ? 110m Robert Rayne and family Property Quoted property group Derwent London is chaired by Rayne, 60, son of the late Lord Rayne, one of London's shrewdest developers. The family stake has fallen in value to ? 43m. In 2006 the family demerged the investment division into a new company, LMS Capital, and its stake there has fallen to ? 26m. We add ? 30m for other assets and past dividends. 2008: ? 209m, 386 570= ? 97m s ? 52m Assem Allam and family Marine generators Allam Marine's turnover topped ? 100m for the first time last year, with profits rising to ? 10.6m.

Egyptian- born Allam, 70, took over the Hull generator firm in 1981. It is worth ? 65m and the family has a development company with ? 1.5m net assets, plus personal wealth. Their fortune is up 116% on our valuation last year.

2008: ? 45m, 1,621= 570= ? 97m Charles Davies Finance Davies, a keen rock climber, made about ? 95m from the sale of London- based Link Asset & Securities to Michael Spencer's ( qv) ICAP finance operation .

Dividends help put him on ? 97m.

2008: ? 97m, 851= to extremes 540= ? 100m Simon Murray Finance The spirit of adventure has taken Murray from his native Leicestershire to the deserts of Africa and icy Antarctica. The 69- year- old financier made a fortune in Hong Kong in the 1980s. Aged 63, he became the oldest man to reach the geographic South Pole after a 680- mile unsupported trek with explorer Pen Hadow, raising money for the Royal Geographical Society. He is pictured during the expedition and inset with his American- born wife, Jennifer, the first woman to fly solo around the world in a helicopter. Murray left England at 20, to join the Foreign Legion. His next move was to Asia, where he worked for Jardine Matheson and Hutchison Whampoa, cashing in on the emerging mobile phone market through the Orange network and founding Gems ( General Enterprise Management Services), a private equity operation. He has a home in Somerset, interests in Asia and is a non- executive director of Vodafone.

The range of his investments keeps Murray at ? 100m, but he isn't busy counting his money.

Jennifer supports SOS Children's Villages, which cares for orphaned and abandoned youngsters, while Murray plans to climb Mount Kilimanjaro.

When their children try to persuade the couple to slow down, their reply is quot; We're not listeningquot;, he told Desert Island Discs this year.

2008: ? 100m, 784= 570= ? 97m t ? 21m Lennie and Ian McGeoch Retailing Paisley- based Mackays clothing chain, rebranded as M& Co, is worth ? 70m and is 96% owned by Ian McGeoch, 63, and his family .

He bought out his 68- year- old brother, Lennie, and we value him at ? 45m, adding ? 42m for Lennie ( now in Portugal playing golf).

Other assets total ? 10m.

2008: ? 118m, 693= 573= ? 96m t ? 59m Christopher Mills Finance Grandson of Bertram Mills, the circus boss, Mills, 56, runs North Atlantic Smaller Companies Investment Trust, where he has a ? 30m stake. He co- founded JO Hambro Capital Management in 1993, where he still has a stake worth ? 46m. Other assets take him to ? 96m. 2008: ? 155m, 516= 573= ? 96m t ? 19m William Rankin and family Property Rankin, 77, chairs Hanro, the Newcastle upon Tyne developer, which we value at ? 90m. He and family trusts hold many of the shares and there is other wealth.

2008: ? 115m, 701= 575= ? 95m t ? 20m Jon Aisbitt Finance Aisbitt, 52, has seen his stake in Man Group, the hedge fund giant he chairs, fall to ? 3.1m. He has a ? 24m stake in stockbroker Redburn Partners and made ? 80m from the Goldman Sachs flotation in 1999. 2008: ? 115m, 701= 575= ? 95m t ? 10m Roger Baines and family Delivery services Baines sold his Amtrak delivery business in 1998 for ? 86m. With his son Paul he bought World's Greatest Minds, a Bath design and gift company. With other interests, Baines, 61, and family should be worth ? 95m. 2008: ? 105m, 759= 575= ? 95m t ? 20m Steven Blakey Finance Blakey, 49, reportedly collected ? 125m in 2007 from the sale of European Credit Management. He stayed with the London business .

Tax and asset price deflation cut his total. 2008: ? 115m, 701= 575= ? 95m s ? 19m Sir Terence Conran and family Retailing and restaurants The Habitat founder, 77, opened his 50th restaurant in January in east London. After a career in design and retail, Conran started his first restaurant in 1991. The family has a ? 29m stake in Conran Holdings and other interests take it to ? 95m. 2008: ? 76m, 1,043= 575= ? 95m t ? 10m Sir David Garrard and family Property Garrard, 70, helped launch the Minerva property group, which floated in 1996. In 2005, Garrard stood down as Minerva chairman and his family trusts sold ? 37m of shares. Other assets take the family to ? 95m. 2008: ? 105m, 759= 575= ? 95m t ? 50m Bill Gredley and family Property Property developer Gredley's Cambridgeshire- based Unex Group Holdings had ? 116.9m net assets in 2007- 08. Taking into account his racing interests and past dividends, we put the 76- year- old on ? 95m. 2008: ? 145m, 550= 575= ? 95m t ? 25m Dr Jan Hruska Computer security Sophos, the Oxfordshire- based IT security firm founded by Hruska, 52, and Dr Peter Lammer ( qv), is worth ? 250m, putting Hruska's stake at ? 87m. He has other assets. 2008: ? 120m, 644= 575= ? 95m t ? 5m Mahmoud Khayami and family Industry and art London- based Khayami, 79, made his fortune in Iran. Today he sells Mercedes- Benz cars in the UK and America and has property interests and a valuable collection of Persian art. 2008: ? 100m, 784= 575= ? 95m t ? 25m Dr Peter Lammer Computer security Lammer, 50, has a 34.8% stake worth ? 87m in Sophos, the IT security firm based in Abingdon that he founded in 1985 with Dr Jan Hruska ( qv). We add ? 8m for other wealth. 2008: ? 120m, 644= 575= ? 95m s ? 11m Peter Levine Oil and steel Levine, 53, stood down as chairman of London- based Imperial Energy Corporation after its takeover in January. Levine's stake was worth ? 80m and he sold a stake of nearly ? 26m last year. Allowing for tax, he is worth ? 95m. 2008: ? 84m, 954= 575= ? 95m t ? 66m The McAlpine family Construction Newarthill, parent of construction group Sir Robert McAlpine, based in Hemel Hempstead, is building the 2012 London Olympics stadium. Newarthill is valued at ? 80m and the family has other assets. 2008: ? 161m, 498= 575= ? 95m t ? 25m George Moore and family Furniture and finance Moore, 80, made his fortune when he sold the Moores Furniture Group for ? 80m in 1987. He retired to the Isle of Man, leaving his son to run the family's main business, Yorkshire- based Wilton Investments. 2008: ? 120m, 644= 575= ? 95m t ? 20m Jack Morris and family Business services The Business Design Centre in Islington is becoming a smart venue for exhibitions. It is owned by the Morris family, led by Jack, 52, and we value it at ? 80m. The family also owned Earls Court and Olympia, which they sold in 2004, making about ? 25m.

2008: ? 115m, 701= 575= ? 95m t ? 430m Oleg Novachuk Mining Novachuk, 38, is chief executive of London- listed copper mining firm Kazakhmys, which has seen its value fall from ? 10 billion in 2008 to ? 1.1 billion. His stake is worth ? 77m and share sales take him to ? 95m - down 82% from last year's figure. 2008: ? 525m, 151 575= ? 95m t ? 27m Barry Rubery Electronics Rubery, 61, re- emerged as chief executive of interactive technology provider Electra Entertainment last year. In the 1980s he teamed up with David Hood ( qv) to launch Pace Micro, a Bradford software and computer company. Pace floated in 1996, netting Rubery ? 50m and he made another ? 118m selling the rest of his stake in 1999. 2008: ? 122m, 639= 575= ? 95m t ? 37m Michael and Robert Slowe Property London- based cousins Michael, 74, and Robert Slowe, 72, are directors of J Leon, a family- owned property investment and holding company that is worth at least ? 90m. We add ? 5m for other assets. 2008: ? 132m, 591= 575= ? 95m t ? 160m Andrew and Sharon Turner Finance Andrew, 50, owns Central Trust Insurance Brokers in Norwich. We cut its value to ? 90m, with ? 5m for assets owned with his wife, Sharon, 51. Their wealth is down 63% on 2008. 2008: ? 255m, 320= 575= ? 95m t ? 10m Ron Wood Greeting cards and property Wood, 60, sold his greetings card operation for ? 90m and is involved in property in the Manchester area. 2008: ? 105m, 759= 575= ? 95m t ? 20m Stephen Zinser Finance Investment banker Zinser, 51, made ? 125m when London-based

European Credit Management was sold to Wachovia, America's fourth biggest bank, in 2007.

Zinser stayed with the business .

We cut our valuation to ? 95m.

2008: ? 115m, 701= 594= ? 92m t ? 28m Tony Bramall and family Car sales Yorkshire entrepreneur Bramall, 73, spent ? 18.5m in February acquiring a Leeds office block. He made his fortune setting up and investing in car dealerships, including Lookers. The family also has property and farms.

2008: ? 120m, 644= 594= ? 92m Tom Eakin and family Pharmaceuticals Co Down- based TG Eakin, which supplies wound care products, is owned by the Eakin family, led by

Tom, 75. We value the firm at ? 90m and add ? 2m for other wealth. 2008: ? 92m, 871= 594= ? 92m t ? 20m Martin Edwards Football Edwards, 63, picked up ? 120m by selling his stake in Manchester United and then cashed in his holding in the Carluccio's cafe chain when it floated in 2005. We trim Edwards, who lives in Cheshire, to ? 92m.

2008: ? 112m, 717= 594= ? 92m t ? 33m Ronnie Frost Recruitment Frost, 73, is former chairman and, since his 2001 retirement, a large shareholder in London- based recruitment company Hays. Now living in a ? 10m Channel Isles mansion, Frost's stake has dropped to ? 55m. Other assets take him to ? 92m.

2008: ? 125m, 616= 594= ? 92m t ? 14m Albert Hay and family Property Hay and his family own Mayfair Property Group, London- based Capital & City and 57.5% of Capital & City Properties. Two of the firms had ? 98.5m net assets in 2007. The Hay stake is worth ? 56m and there is other wealth.

2008: ? 106m, 755= 599 ? 91m t ? 20m Earl Spencer Land Spencer's tour of America last year saw him achieve hefty sales of his reproduction furniture collection. This has given the 44- year- old badly needed funds for the maintenance of Althorp, his

Northamptonshire seat. His father, who died in 1992, left ? 88m, much of it tied up in the 8,500- acre estate and its art. 2008: ? 111m, 723 600= ? 90m t ? 20m Roger Ames Music Ames, 59, started with EMI in 1975 and later became the head of London Records, which was taken over by Warner in a ? 140m deal.

Ames, who has worked with Madonna and Green Day, rejoined EMI in 2005. 2008: ? 110m, 724= 600= ? 90m t ? 20m John Asprey and family Jewellery The Asprey jewellery company was sold in 1995, the family collecting more than ? 100m.

Asprey, 71, ran the London business and the family has other interests. 2008: ? 110m, 724= 600= ? 90m t ? 30m Anton Bilton and family Property Developer Bilton, 44, has an ? 11m stake in London- based Raven Mount and ? 2m in Raven Russia, which is about to swallow Raven Mount. Bilton's grandfather Percy built up a property empire that was taken over in 1998 for ? 270m.

The Bilton family stake was worth ? 79.4m. 2008: ? 120m, 644= 600= ? 90m t ? 130m Paul Caddick and family Construction Work has started on Trinity Leeds, a shopping centre being built by West Yorkshire's Caddick Group in partnership with Land Securities.

Caddick Group has net assets of ? 55.2m. Led by Caddick, 58, the family owns more than 90% of the firm and has other assets .

2008: ? 220m, 366= 600= ? 90m t ? 139m Simon Clarke and family Property St Modwen Properties has started on the ? 750m redevelopment of the 468- acre Rover site at Longbridge in Birmingham. But the stake held by the founder's family, led by Clarke, 44, has fallen to ? 33.45m. Other assets take the family to ? 90m, down 61% on last year. 2008: ? 229m, 360 600= ? 90m t ? 20m Andrew Cohen and family Retailing Cohen, 55, ran Betterware, the Birmingham mail- order homeware company. In 1993, the family realised ? 30m in a share sale and Cohen later sold the firm, netting ? 42.7m, before selling his final stake in 2007. 2008: ? 110m, 724= 67 540= ? 100m t ? 20m, 17% Rod Stewart Music

A punishing tour schedule beckons this year for Stewart, 64. In 2008 he sang at about 50 gigs across the globe, from Australia to South Africa, Europe and the Americas. The career of the veteran rocker, who was made a CBE in 2006, has been transformed in recent years by his Great American Songbook series of albums, with total sales of more than 13m. The car and model railway enthusiast, pictured with his third wife, 38- year- old Penny, owns a ? 3m villa in the south of France, with its own theatre, gym, Olympic- size swimming pool and state- of- the- art nursery. He also has a manor house with its own football pitch in Essex, a Palm Beach seafront house and a Beverly Hills mansion, bought for ? 3.5m in 1993. Football- mad Stewart tried his hand as an apprentice footballer and a gravedigger before his musical career took off as a charismatic lead singer with the

Faces in 1969. Later, as a solo artist, he racked up a string of hits on both sides of the Atlantic. In all, he has had 27 Top 10 hits worldwide, including Sailing, Maggie May and Hot Legs, and sold more than 250m records. The gross box- office receipts in 2008 for 20 North American shows came in at $ 15.5m. Stewart has no British company accounts but our rock expert reckons that, in the middle of a recession, we should trim him to ? 100m despite his busy schedule.

2008: ? 120m, 644=

DOWN ? 20m 600= ? 90m t ? 20m Jeremy Coller Finance Financier Coller, 50, put up to ? 8m towards funding research into the private equity industry at London Business School last October. London- based Coller Capital's parent Cicap made a ? 1.2m profit on ? 31.7m sales in 2007- 08. But with asset prices down, we cut Coller to ? 90m.

2008: ? 110m, 724= 600= ? 90m s ? 5m Andrew Creighton Property Creighton, 47, has a 50% stake in Brunswick ( No 1), one of Northern Ireland's biggest property companies, with net assets of ? 238.1m in 2007. His other businesses, including Hazelhaw Properties, with ? 28.8m net assets in 2006- 07, take him to ? 90m.

2008: ? 85m, 924= 600= ? 90m t ? 35m Gavyn Davies Finance Prisma Capital Partners is Davies' latest hedge fund operation .

Davies, 58, a former chairman of the BBC, joined Goldman Sachs in 1986 and his stake in the firm was worth ? 87.5m at the 1999 float.

2008: ? 125m, 616= 600= ? 90m t ? 10m Rodger Dudding and family Garages Dudding, 71, launched Lonsto, which makes and installs ticket and queue management systems used by banks and supermarkets .

London- based Dudding has about 12,000 lock- up garages.

2008: ? 100m, 784= 600= ? 90m t ? 30m David Gundlach Insurance American Gundlach, 53, sold Sussex- based Hastings Insurance Services to Insurance Australia Group with its sister firm Advantage in 2006 for ? 140m.

2008: ? 120m, 644= 600= ? 90m t ? 30m Gilad Hayeem Finance Hayeem, 42, made ? 120m when City hedge fund Marble Bar Asset Management was sold to a Swiss bank in 2007. We clip Hayeem to ? 90m. 2008: ? 120m, 644= 600= ? 90m t ? 40m John Hindle and family Property Brookhouse, a Sale- based developer chaired by Hindle, has worked on schemes from London to Glasgow. A complex share structure leads to the same parent, the Luxembourg- based Aggregate. We assume the family, led by Hindle, 74, is the ultimate beneficiary. It is worth ? 90m with other assets. 2008: ? 130m, 597= 600= ? 90m t ? 31m Jonathan Hitchins and family Construction The Cheltenham- based developer Robert Hitchins Group, which has developments in Wales and the southwest, has ? 91.2m net assets, but we value it at ? 65m. Hitchins, 58, is chairman and is here representing the family. We add ? 25m for other assets .

2008: ? 121m, 642= 600= ? 90m t ? 35m Peter and Michael Kane Delivery services After its UK Mail subsidiary won new contracts with TV Licensing and in Whitehall, Slough- based Business Post Group's revenues rose 34.4% to ? 80.1m in the first half of 2008, with profits up 25% to ? 6m. Peter, 62, above, is chairman and his brother Michael, 59, is a director. Their shares are worth about ? 75m and we add ? 15m for other assets .

2008: ? 125m, 616= 600= ? 90m t ? 40m Richard Kirk Retailing Bargain- conscious shoppers boosted Christmas sales at the discount retailer Peacock Group.

Kirk, 63, the chief executive, has seen his stake in the Cardiff business drop to ? 80m and there is ? 10m in other assets .

2008: ? 130m, 597= 600= ? 90m t ? 10m Lennox Lewis Boxing London- born Lewis, 43, says ? 100m would get him back into the boxing ring. Before he retired as undisputed world heavyweight champion in 2004, the money poured in. In 2001- 02, when he defeated Mike Tyson, his earnings were more than ? 30m. He has property in London, New York and Jamaica. 2008: ? 100m, 784= 600= ? 90m t ? 20m Don McCarthy Shoes and fashion McCarthy, 53, who made his fortune from the 2006 sale of shoes and fashion group Rubicon, has stressed it is quot; business as usualquot; at the House of Fraser stores group he chairs - despite the collapse of Baugur, its Icelandic main backer. We clip McCarthy this year by ? 20m.

2008: ? 110m, 724= 600= ? 90m t ? 10m Michael Marks Finance Marks, 67, was executive chairman of Merrill Lynch Europe, Middle East and Africa before setting up NewSmith Capital Partners with Paul Roy ( qv) and Stephen Zimmerman ( qv). Marks' share in the ? 200m business should be worth ? 60m. Other assets add ? 30m. 2008: ? 100m, 784= 600= ? 90m t ? 35m Zvi Meitar Tax planning A concert at the Sheldonian Theatre in Oxford next month will celebrate the 75th year of Meitar, a tax adviser to rich Israelis, who is based in London. Last year Meitar was at odds with Oxford University after it rejected his gift of a ? 1m sculpture he bought from Sir Elton John. 2008: ? 125m, 616= 600= ? 90m t ? 5m George Michael Music Michael, 45, hit the road last year, playing to US audiences for the first time in 17 years. Pollstar, the concert industry magazine, reported that his 21 dates grossed $ 24.3m. He also released the Twenty Five retrospective album and signed a ? 6m deal for his autobiography. 2008: ? 95m, 854= 600= ? 90m t ? 310m Stewart Milne and family Construction Milne, 58, is non- executive chairman of Aberdeen FC, which is hoping to build a ? 53m stadium to replace Pittodrie. Profits have fallen at his eponymous building group. The family's 94.4% stake is worth perhaps ? 75.5m and there are other assets, but its wealth is down 78% on last year.

2008: ? 400m, 214= 600= ? 90m t ? 10m Joe Moore Industry Having sold his Channel Islands house to Ronnie Frost ( qv) for ? 10m, Moore, 69, is keeping a low profile. His fortune came from the Yorkshire- based WMS Group, which designs windows and doors.

2008: ? 100m, 784= 600= ? 90m t ? 30m The Morris family Property The Surrey- based Morris family owns a property empire that includes a dozen companies such as Woodgavil Properties and Exe Valley Investments, which have net assets of ? 30m- plus. Sites in Exeter and Kent take the family to ? 90m. 2008: ? 120m, 644= 600= ? 90m t ? 20m Sir Fraser and Gordon Morrison Property The Edinburgh architect RMJM scored gold with its Beijing Olympic Green Convention Centre.

It reported pre- tax profits up 97% to ? 7.9m in the year to last April.

Majority owner Sir Fraser, 61, made his fortune with his brother Gordon, 58, in construction.

2008: ? 110m, 724= 600= ? 90m t ? 30m Hilton Nathanson Finance Australian Nathanson, 39, founded Marble Bar Asset Management, a City hedge fund. His share in the company, bought in 2007 by a Swiss bank, was about ?120m .

Charity donations help to reduce him to ? 90m. 2008: ? 120m, 644= 600= ? 90m t ? 60m Abraham Odfjell and family Shipping Odfjell, 67, oversees his Norwegian family's shipping and drilling empire from London. Jo Tankers, based in Bergen, is the third biggest chemical fleet in the world. 2008: ? 150m, 525= 600= ? 90m t ? 20m Ozzy and Sharon Osbourne Music and television Rocker Osbourne, 60, is working on his 10th studio album. His wife, Sharon, 56, quit the X Factor last summer and is now a judge on America's Got Talent. The family has recorded a new TV series, Osbournes Reloaded.

2008: ? 110m, 724= 600= ? 90m t ? 20m Sir John Ritblat and family Property Ritblat, 73, and his family bought the Alpha Plus Group for ? 113m in 2007 through their company, London- based Delancey Estates.

Alpha operates 18 private schools in Britain. 2008: ? 110m, 724= 600= ? 90m t ? 40m Simon Robertson Finance Robertson, 68, is chairman of Rolls- Royce and the senior independent director at HSBC. He amassed a ? 100m fortune at Goldman Sachs.

2008: ? 130m, 597= 600= ? 90m t ? 10m Chris Rokos Finance Rokos, 38, is a senior partner at London- based Brevan Howard Asset Management. His pay for the latest financial year would be between ? 20m and ? 30m. He owns several homes in London and New York. 2008: ? 100m, 784= 600= ? 90m t ? 10m Paul Roy Finance Roy, 61, co- founded NewSmith Capital Partners in 2003 with Michael Marks ( qv) and Stephen Zimmerman ( qv). We estimate his stake in the business is worth ? 60m, to which we add ? 30m for other wealth. 2008: ? 100m, 784= 600= ? 90m t ? 70m Geoff Salters and family Food and drink distribution SHS Group, co- founded by Salters, 64, handles sales and marketing for big names such as WKD alcopops. The Belfast company should be worth ? 160m. Salters and his family hold 50% and have other assets. 2008: ? 160m, 501= 600= ? 90m t ? 30m Harold Sher Metal Amalgamated Metal Corporation, one of the top metal traders in the City, is worth ? 300m. The stake held by chief executive Sher, 62, is worth ? 78m and he has other wealth. 2008: ? 120m, 644= 600= ? 90m t ? 70m Joe Sloan and family Food and drink distribution Sloan, 62, chairs Belfast- based SHS Group, which he formed in 1975 with Geoff Salters ( qv). The Sloan family's stake is worth ? 80m. We add ? 10m for salaries and dividends. 2008: ? 160m, 501= 600= ? 90m t ? 20m Lord Steinberg Betting shops and casinos Steinberg sold Liverpool- based casino business Stanley Leisure in 2006, taking ? 68m for his stake.

The Tory peer, 72, had offloaded its 600 bookmaking outlets to William Hill for ? 500m in 2005, netting ? 42m. 2008: ? 110m, 724= 600= ? 90m t ? 10m Shiraz Dharamshi Tejani and family Paper products LPC Group, the largest independent manufacturer of tissue- based hygiene products in the UK, plans to open factories in Germany and Spain as part of a push to double in size. The Leicester- based business, led by Tejani, 60, has nearly ? 77m net assets and there is other wealth.

2008: ? 100m, 784= 600= ? 90m t ? 108m Tony Travis and family Construction Pre- tax profits plunged 44% to ? 146.3m for Northampton- based builders' merchant Travis Perkins last year. The stake held by Travis, 65, ex- chairman and still leading shareholder, and his family is down from ? 173m to ? 56m. Travis sold ? 43m of shares in 2002. 2008: ? 198m, 428= 600= ? 90m Collins queen of the blockbuster has sold more 400m books her debut, The is Full of Men, in 1968. into 20 none of her works has ever out of print and have headed straight into the bestseller lists. Her next novel, Poor Little Bitch Girl, is due out later this year. Despite being in her early seventies and a multimillionaire, her schedule would put many younger authors to shame. Last year Collins toured 26 US cities on her own bus to promote Married Lovers. She was expelled from school in London at 15. She followed her older sister, Joan, to Hollywood but ended up turning to fiction, encouraged by second husband Oscar Lerman, who owned Tramp nightclub in Mayfair. She co- wrote the screenplay for the film version of her 1969 novel The Stud, starring her sister, and her family then moved to Los Angeles. What followed was her most successful novel, Hollywood Wives. Collins signed a seven- figure deal with St Martin's Press, and also entered into a contract with Fremantle Media to create romantic television dramas. With her prolific sales, plus ? 10m a year in earnings, she must be worth ? 90m after tax and spending. 2008: ? 90m, 879=

The richest authors Page number in brackets 1 Joanne Rowling ? 499m ( 33) 2 Barbara Taylor Bradford ? 166m ( 51) 3 Jackie Collins ? 90m ( 68) 4 Lord Archer ? 65m ( 80) 5 Jack Higgins ? 50m (-) 6 Jamie Oliver ? 40m ( 85) 7 Sir Terry Pratchett ? 40m (-) Entries below ? 55m are at timesonline. co. uk/ richlist 600= ? 90m t ? 10m David and Richard Walters and family Plant and equipment G Walters ( Holdings) is owned by David Walters, 64, and his family and is worth slightly below its ? 68m net assets figure. His son Richard, 29, runs Celtic Mining, which is worth ? 20m. There are other assets. 2008: ? 100m, 784= 600= ? 90m Ben and Jos White Computers Ben, 41, above, and Jos White, 39, have founded three tech firms: RBR Networks, Star Internet and MessageLabs. RBR was sold for ? 25m while Gloucester- based MessageLabs scans more than one billion e- mails a week for viruses. It was sold to Symantec last year, netting the brothers at least ? 90m after tax.

2008: ? 90m, 879= 600= ? 90m t ? 10m Julian and Marc Worth Internet The relaunch of the Ossie Clark label under Israeli creative director Avsh Alom Gur has become the passion of fashion forecasting mogul Marc Worth, 48.

He and his brother Julian, 50, sold their trendspotting website, Worth Global Style Network, to Emap in 2005 for ? 140m.

2008: ? 100m, 784= 600= ? 90m t ? 20m Stephen Zimmerman Finance Zimmerman, 60, chairs NewSmith Capital Partners, based in Mayfair, which is worth at least ? 200m. His stake in the business and his other assets give him a ? 90m fortune.

2008: ? 110m, 724= 600= ? 90m Ron Zwanziger Home pregnancy kits Zwanziger, 55, runs Inverness Medical Innovations ( IMI), based in Massachusetts, the world's largest manufacturer of home pregnancy kits. He is also active in Scotland, where IMI is developing heart disease monitors.

Zwanziger's stake in IMI is worth about ? 65m and he has other wealth. 2008: ? 90m, 879= 644= ? 89m t ? 20m Adam and Samuel Kaye Restaurants The Prezzo pizza house chain was founded by brothers Adam Kaye, 40, and Sam, 37. Their stake is worth ? 28m. The London- based brothers made about ? 26m when their Ask restaurant chain was sold. They have now moved into

Far Eastern cuisine via the Dim T chain. 2008: ? 109m, 746= 644= ? 89m t ? 49m Roger Wickens and family Property Wickens, 64, runs Sussex- based shop and office developer Store Property Holdings. The group, owned by the Wickens family, should be worth ? 80m. There is other wealth. 2008: ? 138m, 577 646= ? 88m t ? 24m John and Kathleen Boyle Bookmaking Boylesports is one of Ireland's biggest independent bookmakers and is owned by John Boyle, 53, and his wife, Kathleen, 53. It is worth ? 95m, putting the family stake at ? 87m. Other assets add ? 1m. 2008: ? 112m, 717= 646= ? 88m t ? 17m Larry Kinch Oil services Talks between gas giant Centrica and Venture Production in March sent Venture's shares soaring on takeover hopes. Kinch, 55, has a stake worth ? 54m. He received ? 25m in Halliburton shares when he sold his Aberdeen- based Petroleum Engineering Services in 2000. Other wealth takes him to ? 88m. 2008: ? 105m, 759= 648= ? 87m t ? 18m Richard Biffa Waste services Biffa, 69, sold his waste business to Slough- based Shanks in 1991, then stayed on the board for 14 years. After reinvesting sale proceeds, other assets take him to ? 87m. 2008: ? 105m, 759= 648= ? 87m t ? 1m Johnnie Boden and family Mail order and internet fashion Since starting his fashion business so beloved of yummy mummies, Boden, 47, has attracted more than 1m mail order customers and is now expanding in America.

Boden and his family own just over half the London- based business, which we value at ? 160m and there is other wealth.

2008: ? 88m, 912= 648= ? 87ml t ? 23m Ron Dennis Motor racing After chaperoning Lewis Hamilton to the Formula One championship last season, Dennis, 61, has moved from team principal to chairman and chief executive of McLaren Group. We value the Surrey business at ? 450m, which gives Dennis a ? 67.5m stake.

There is other wealth.

2008: ? 110m, 724= 648= ? 87m t ? 58m Alan Jackson Mobile phones Jackson, 56, set up Intercity Mobile in Birmingham in 1985 and remains non- executive chairman.

We cut the valuation to ? 60m.

Other assets take him to ? 87m.

2008: ? 145m, 550= 648= ? 87m t ? 13m Bill McCabe Property Born in Belfast but based in Dublin, McCabe, 52, made ? 47m from his stake in SmartForce, an online learning company. Through Oyster Capital, he is a big investor in Bedminster International, the Dublin bio- energy group.

2008: ? 100m, 784= 648= ? 87m t ? 5m Ian MacKechnie and family Finance Scotsman MacKechnie, 65, moved to Florida in 1986, building a retail financial services empire of 174 offices. His Amscot Financial is worth nearly ? 85m. The family has other assets .

2008: ? 92m, 871= 648= ? 87m t ? 30m David Ord Docks Ord, 60, has a stake worth ? 80m in First Corporate Shipping, which runs the Port of Bristol. We add ? 7m for other wealth.

2008: ? 117m, 696= 655= ? 86m t ? 33m Robin Clark and family Property The property, farming and hotels group Taylor Clark is a partner in the new Capella Building that is nearing completion on Glasgow's Atlantic Quay. A West Country farmer, Clark, 71, runs the business and the family's stake is worth ? 86m. 2008: ? 119m, 691= 655= ? 86m New entry John Hughes Healthcare Hughes, 62, started Cygnet Health Care, which now has 16 centres with 600 beds. Hughes retains a 38% stake in the Kent business worth about ? 86m.

657= ? 85m David Allen Caravan parks Barcham Trees claims to be Europe's biggest container tree nursery. The Cambridgeshire nursery is owned by Allen, 76, and his family. Previously he was a director of Bourne Leisure, making about ? 80m when it was sold in 2004. 2008: ? 85m, 924= 657= ? 85m Dame Margaret Barbour and family Waxed jackets Sales of the classic Barbour hunting jacket rose after Helen Mirren wore it in the title role of The Queen. In 2007 profits rose a third to ? 9.2m. Barbour, 69, and her family own the South Shields firm, which we value at ? 70m, adding ? 15m for dividends and other assets. 2008: ? 85m, 924= 657= ? 85m t ? 12m John and Richard Bennett Computers Kerridge Group in Berkshire was acquired by American company ADP Dealer Services in a ? 170m deal in 2005. The business, which provides software for the motor trade, was 61.9% owned by the family trusts of John, 73, and Richard Bennett, 59. The family should have made ? 85m after tax.

2008: ? 97m, 851= 657= ? 85m t ? 23m Lady Nina Bracewell- Smith and family Football and hotels Bracewell- Smith, 53, left the board of Arsenal football club in December but still has a 15.9% stake in it. The family used to have an interest in the Park Lane hotel and there are other assets .

2008: ? 108m, 751= 657= ? 85m t ? 21m William Brown and family Insurance The Lloyd's broker Walsham Brothers is worth ? 65m. Brown, 74, has a 25% stake and the wider family owns the business. We add ? 20m for other assets .

2008: ? 106m, 755= 657= ? 85m t ? 50m Mark Creasy Prospecting British- born Creasy, 64, made a tax- free ? 50m from a mining stake in Western Australia. He invests in mineral companies and in oil exploration. Australian Business Review Weekly put him at ? 128m in its 2008 rich list but we reduce him here. 2008: ? 135m, 581= 657= ? 85m t ? 21m Con Folkes and family Property A property revaluation in 2007 hit the bottom line of Folkes Holdings but the West Midlands group managed to make ? 8.6m operating profit. Its interests include UK and South African property and engineering firms. Folkes, 55, the chairman, and his family own the business, worth ? 60m, and have other wealth. 2008: ? 106m, 755= 657= ? 85m t ? 10m Douglas Graham and family Newspapers Wolverhampton newspaper group Claverley turned a ? 3.7m loss in 2006 into a ? 17.6m profit in 2007.

Graham, 79, chairs Claverley, which we value at ? 65m, and other wealth adds ? 20m.

2008: ? 95m, 854= 657= ? 85m t ? 5m Richard Hanson Finance Doughty Hanson, a London private equity operation, is worth ? 200m.

Hanson, 53, a director, has a ? 75m stake and we add ? 10m for other wealth. 2008: ? 90m, 879= 657= ? 85m t ? 25m Christopher Cooper- Hohn Finance Cooper- Hohn, 42, gave ? 462.5m last year to the foundation run by his wife, Jamie, that was set up to help children in poverty. The Children's Investment Fund, his London hedge fund operation, made ? 320m profit in the year to August 2007, but by October 2008 it was reported to be 26% down on the year. 2008: ? 110m, 724= 657= ? 85m t ? 87m Harvey McGrath Finance Belfast- born McGrath, 57, became chairman of the ? 7 billion Prudential group in January. He was previously with Man Group, where his share proceeds added up to ? 90m. His charity work includes a social entrepreneurs fund. 2008: ? 172m, 480= 657= ? 85m t ? 7m David McMullen and family Brewing The family- owned Hertfordshire brewer McMullen & Sons is worth ? 60m. Other wealth adds ? 25m for the family. It is represented here by David McMullen, the former chairman, who is 64 tomorrow. 2008: ? 92m, 871= 657= ? 85m t ? 113m Sir David McMurtry Precision instruments McMurtry, 69, heads the Renishaw engineering group. Last month it announced that a quarter of the 2,000 staff at the Gloucestershire firm were losing their jobs.

McMurtry's stake is now worth ? 73m, past dividends adding ? 12m. 2008: ? 198m, 428= 657= ? 85m t ? 20m The Marquess of Milford Haven Internet Switzerland- based Milford Haven, 47, who is the Queen's cousin and 428th in line to the throne, launched the price comparison website uSwitch. His trusts received ? 105m when it was sold .

2008: ? 105m, 759= 657= ? 85m t ? 13m John Morphet Leisure Morphet, 54, is expanding his Royal Westmoreland resort in Barbados to an adjacent sugar plantation at a cost of ? 243m.

South Lakeland Caravans, his first business, sold for about ? 74m in 2006. Pure Leisure, his Lancashire- based operation, is worth ? 65m. He has other wealth.

2008: ? 98m, 845= 657= ? 85m t ? 2m Nicholas Oughtred and family Food William Jackson & Son has focused on food manufacturing, including more than 15m Aunt Bessie's Yorkshire puddings a week, since selling its convenience store chain in 2004 for ? 78m.

Oughtred, 48, the chairman, and his family have a ? 60m stake in the Yorkshire firm plus about ? 25m in other assets .

2008: ? 87m, 915= 657= ? 85m t ? 20m Owen and Karl Oyston Football and property Blackpool FC is chaired by Karl Oyston, 42, and owned by his 75- year- old father and a Latvian banker. Owen has made at least ? 50m from property and asset sales and there is other wealth.

2008: ? 105m, 759= 657= ? 85m t ? 33m John Seddon and family Construction and golf clubs Bolton- based Seddon Group is helping to fund a cancer unit at the Christie hospital, Manchester.

The firm is involved in property development and golf clubs.

Representing the family, Seddon, 74, owns the ? 50m business. A separate property firm is worth ? 30m and with salaries the family is worth ? 85m. 2008: ? 118m, 693= 657= ? 85m t ? 19m David Shamoon and family Finance The family of Shamoon, 78, an Iranian who moved to London, already had $ 100m in 1990 and we can see ? 24.7m of net assets in the 2007 accounts of Bursha Holdings, a Jersey- owned property company. 2008: ? 104m, 777= 657= ? 85m t ? 13m Rahul and Rita Sharma Travel Best at Travel, a London- based company, doubled its 2007 profits to ? 1.4m on ? 59.8m sales. Owners Rahul, 50, and Rita Sharma, 48, invested more than ? 3m in its Bestattravel. co. uk website. We value it at ? 50m and add ? 35m for other assets. 2008: ? 98m, 845= 657= ? 85m t ? 20m The Walduck family Hotels Imperial London Hotels, the Walduck family's group of six Bloomsbury hotels, is worth ? 70m. We add ? 15m for dividends and salaries. 2008: ? 105m, 759= 657= ? 85m t ? 10m Roger Waters Music Former Pink Floyd member Waters, 65, who has a Londonbase, toured again last year. In 2006- 07, his touring grossed more than $ 150m. 2008: ? 95m, 854= 657= ? 85m New entry Dale Vince Industry Born in Great Yarmouth, Vince, 47, got a taste for the alternative way of life at music festivals and, at 19, turned to new- age travelling. Ten years later he quot; had a little wind turbine to charge batteries and even run a computer. I was completely off the gridquot;. He built a 30- metre mast for a turbine near his Stroud base but was rebuffed by electricity companies until, after years of planning appeals, they finally connected a turbine to the national grid for ? 20,000. Dutch ethical bank Triodos agreed to lend him the money after he failed to interest the high - street giants and a small German company, Enercon, supplied the first turbine in 1996. And so the world's first green electricity company, Ecotricity, was born. In 2007 alone, it invested ? 25m in wind energy. In 2007- 08 it made a ? 1.9m profit on ? 28m sales. It has ? 37.8m net assets and has been valued in excess of ? 100m.

Cautiously, we value Vince at ? 85m..

657= ? 85m t ? 30m Dick Watson and family Construction Scots- born Watson, 67, retains his interest in Doncaster Rovers FC as vice- chairman. He held an 18.3% stake in regeneration specialist Keepmoat when it was sold in a ? 783m deal in 2007. We estimate Watson's stake to be worth ? 80m.

Past dividends take the Watson family to ? 85m. 2008: ? 115m, 701= 657= ? 85m t ? 15m Charlie Watts Music Watts, 67, has been taking it easy since 2007 and the end of the Rolling Stones' Bigger Bang tour, which grossed ? 390m at the box office. Royalties, property and investments have bumped up his fortune but the lack of band activity cuts the drummer by ? 15m this year. 2008: ? 100m, 784= 682= ? 84m t ? 39m Sir John Barlow and family Finance The Barlow family, led by Sir John, 75, a mainstay of Cheshire society, has a ? 64m stake in City firm Majedie Investments. We add ? 20m for other assets, such as Barlow Estates. 2008: ? 123m, 636= 682= ? 84m t ? 41m Robert Brooks Auctions See panel opposite 682= ? 84m t ? 10m Nick Forman Hardy Media Nottingham Industrial Group, the investment management operation with ? 6.5m net assets, is owned and run by Forman Hardy, 60. The 1994 sale of the Nottingham Evening Post netted the family ? 60m. With other wealth, we value him at ? 84m. 2008: ? 94m, 867= 682= ? 84m t ? 14m Harold Montgomery and family Transport Co Antrim- based Ballyvesey Holdings specialises in truck sales and repairs, vehicle asset management and financial services. Owned by Montgomery, 60, and family trusts, Ballyvesey is worth ? 80m. There are other assets. 2008: ? 98m, 845= 682= ? 84m t ? 78m Frank Timis Minerals, oil and gas The son of a Romanian mining engineer, Timis, 45, escaped from the Ceausescu regime in 1980. At 23, he had made his first million in the Australian mining industry.

When the communist regime collapsed in Romania, Timis went home and started looking for minerals, later setting up several firms. Now based in London, he has stakes in Regal Petroleum, African Minerals and European Goldfields, among others.

2008: ? 162m, 493= 687 ? 83m t ? 23m Sir Martin Sorrell Advertising Sorrell, 64, is cutting 2,000 jobs at his WPP marketing and advertising group despite profits increasing by 3.8% to ? 747m in 2008. Sorrell's WPP stake is worth ? 63m and he has other interests. He sold ? 12m of shares in 2005 to fund his divorce from Lady Sorrell, whose wealth amounts to ? 30m.

2008: ? 106m, 755= 688= ? 82m t ? 6m Roger Gabb and family Wine Gabb, 70, is a director and 6% shareholder in Bibendum Wine, a ? 25m grocery and wine operation in London, which made a ? 2.3m profit on ? 108m sales in 2007-08.

He netted ? 55m after the sale of Telford- based Western Wines in 2004 and gave ? 500,000 to the Tories in 2006. 2008: ? 88m, 912= 688= ? 82m t ? 38m Steve Gibson Transport Gibson, 51, will not sell his beloved football club - and he doesn't have to. In 2007, profits at Gibson O'Neil, the company that controls both Middlesbrough FC and the haulage business Bulkhaul, rose from ? 14.4m to ? 24.5m on ? 198m sales. The ? 100m business is 75% owned by Gibson, who has other assets .

2008: ? 120m, 644= 688= ? 82m t ? 12m Ian Gregg and family Bakeries Gregg, 69, retired from the board of Newcastle- based baker Greggs in 2007. The business has more than 1,100 outlets serving 5m customers each week. The Gregg family owns about 20%, worth ? 76m. Taking past dividends into account, we value the family at ? 82m. 2008: ? 94m, 867= 688= ? 82m t ? 20m Bruce Robertson and family Retailing West Country store operator Trago Mills has a new ? 7.5m Devon garden centre and a ? 36m expansion into Wales is planned.

Three separate Trago Mills depots and a development company owned by Robertson, 56, produced ? 6.9m profit on ? 115.1m sales in 2007. The four businesses had net assets of ? 103.5m. We value them at ? 75m, adding ? 7m for other family wealth. 2008: ? 102m, 780= 688= ? 82m t ? 61m Michael Shanly Housebuilding Michael Shanly Homes was given approval in February for 400 homes in Maidenhead, Berkshire.

Shanly, 63, founded the Buckinghamshire developer in 1970. His property assets are worth ? 70m. We add ? 12m for past salaries and other assets .

2008: ? 143m, 560= 688= ? 82m t ? 48m Joe Walker and family Biscuits Profits at Walkers Shortbread fell in 2007 from ? 11.4m to ? 6.5m. The family- owned Speyside firm is led by Joe, 71. It made some progress last year towards restoring profit growth, with sales nearing ? 100m. We value the firm at ? 52m and add ? 30m for other family assets.

2008: ? 130m, 597= 694= ? 80m Bart Becht Cleaning products Slough- based Reckitt Benckiser makes products we can't live without, even in recession, such as detergents and painkillers. The group is worth ? 18.7 billion after a 22% profit jump to ? 1.4 billion last year. Dutchman Becht, 52, the chief executive, has made ? 52m in salaries and bonuses and has a ? 46m stake. After tax, he is worth ? 80m. 2008: ? 80m, 969= 694= ? 80m s ? 12m Lord Bilimoria Beer Talks with drinks giant Diageo over taking a 30% stake in Cobra Beer ended last August when the two disagreed on a valuation. It was a blow to the expansion plans of Cobra founder Bilimoria, 47.

Now a crossbench peer in the Lords, he launched Cobra in 1990, supplying Indian restaurants in the UK. We value the business at ? 120m, putting Bilimoria's stake at ? 80m. 2008: ? 68m, 1,181= 694= ? 80m t ? 20m Chris Blackwell Music Blackwell brought Jamaican Bob Marley and reggae to the world stage in the 1970s. Jethro Tull, Cat Stevens and U2 were signed to his Island Records label, which celebrates its 50th anniversary with concerts in London next month. Born in London, Blackwell, 71, sold Island to Polydor in 1989, netting ? 70m. He is now building luxury homes in Jamaica.

2008: ? 100m, 784= 694= ? 80m Simon Borrows Finance Borrows, 49, has a ? 60m stake in the Wall Street investment adviser Greenhill and has sold at least ? 30m of shares. The London- based co- chief executive advised Sir Richard Branson ( qv) on his abortive approach for Northern Rock. 2008: ? 80m, 969= 694= ? 80m t ? 24m Peter Bromley and family Shoes With nearly ? 48m of net assets, the retailer Russell & Bromley should be worth at least ? 60m.

Sales were a record ? 80.6m in 2007. The firm, chaired by Bromley, 67, remains in family hands. We add ? 20m for dividends. 2008: ? 104m, 777= 694= ? 80m t ? 30m Johnny and Patsy Byrne Construction Byrne Group, the London builder run by Irish brothers Johnny, 63, and Patsy, 60, has been working on an extension to the Connaught hotel in Mayfair. We value the group at ? 60m and add ? 20m for other wealth. 2008: ? 110m, 724= 694= ? 80m t ? 20m Lady Nadine Cobham and family Inheritance The Cobham family, led by Lady Nadine, 65, has shares in Cobham, the Dorset- based aerospace, surveillance and defence contractor, that are worth ? 67m.

Other assets take the family to ? 80m. 2008: ? 100m, 784= 694= ? 80m t ? 78m Bakir Cola and family Hotels Iraqi- born Cola, 66, spent ? 30m in January on a building next to his five- star Westbury hotel in Mayfair. Other interests include Kensington Close hotel. Cola Holdings made ? 3.4m profit on ? 42.2m sales in the year to September 2007.

2008: ? 158m, 511= 694= ? 80m t ? 5m Sir Sean Connery Films A Geneva court threw out a ? 35m claim against Connery last month by the family of a former business partner. The 78- year- old actor released his autobiography last year but has not appeared in a film since 2003. We reduce Bahamas- based Connery to ? 80m.

2008: ? 85m, 924= 694= ? 80m t ? 50m Andrew Cook and family Industry William Cook Holdings, the Sheffield castings- to- engineering operation, made ? 6.8m profit on ? 58.8m sales last year. It is worth about ? 50m and Cook has a 99% stake through his trusts and pension fund, plus other assets .

2008: ? 130m, 597= 694= ? 80m t ? 30m Paul Deighton Finance Deighton, 53, receives a salary of about ? 440,000 a year as head of the London 2012 Olympics organising committee. He had a stake worth about ? 50m when Goldman Sachs floated in 1999.

We value the stake today and any sale proceeds at ? 60m. Bonuses and other assets add ? 20m.

2008: ? 110m, 724= 694= ? 80m t ? 57m Glenn Earle Finance Earle, 51, a Goldman Sachs veteran, is now chief operating officer for Europe. He had a ? 40m- plus stake when it floated in 1999. Including past bonuses, he should be worth ? 80m.

2008: ? 137m, 578= 694= ? 80m t ? 20m Edward Faith and family Travel An American buyer paid ? 570m cash for the privately owned Gullivers Travel Associates in 2004. Faith, 69, a co- founder of the London operation, netted about ? 100m. Falling asset values cut that. 2008: ? 100m, 784= 694= ? 80m t ? 10m Graham Ferguson Lacey Property Ferguson Lacey's efforts to persuade the board of Millwall FC to redevelop land around the south London stadium were rebuffed last July. Ferguson Lacey, 60, has a small stake in the club. His Isle of Man- based Sefton Group and Manx Properties portfolio includes Caribbean resorts and the Hampton Court Castle estate in Herefordshire.

2008: ? 90m, 879= 694= ? 80m t ? 20m Rita Firth and the Batley family Inheritance and cash and carry Firth, 69, inherited the Batleys cash and carry operation in Huddersfield from her father. It was taken over in 2005 in a ? 100m deal. 2008: ? 100m, 784= 694= ? 80m t ? 20m Albert Fuss Finance The 73- year- old Fuss had a 51% stake in International Asset Management, a London and New York fund manager, when it was sold to ABN Amro in 2006 for a sum in the region of ?150m .

2008: ? 100m, 784= 694= ? 80m t ? 125m Charles Gallagher and family Construction Aggressive price- cutting followed a profits dip last year for the Abbey housebuilding group, controlled by Gallagher, 49, and his family. The value of their stake in the firm quoted in London and Dublin is almost halved to ? 32m this year. Another operation,

Matthew Homes, is worth ? 35m.

With salaries and property, their fortune is down 61% on last year.

2008: ? 205m, 390= 694= ? 80m t ? 29m The Goodliffe family Business services OCS, the Surrey cleaning to security group, plunged from a ? 10.2m profit to a ? 6.2m loss in 2007- 08 although sales were a record ? 674.4m. The family firm is worth ? 75m and we add ? 5m for other assets. 2008: ? 109m, 746= 694= ? 80m t ? 20m Richard Goulding Internet The internet retailer Play. com reported Christmas sales up 24%.

The Jersey- based company is run by Goulding, 39, and Simon Perr?e ( qv). Turnover was ? 340m in 2007 and its growth record should make it worth ? 180m, valuing Goulding at ? 80m. 2008: ? 100m, 784= 694= ? 80m t ? 38m Michael Green Media Marketing services company Tangent Communications, owned by Green, issued a profits warning in February and his stake is down to ? 1.2m. Green, 61, had a ? 28m stake in Carlton Television, which he chaired, and property, art and reinvestments take him to ? 80m.

2008: ? 118m, 693= 694= ? 80m t ? 30m Melvyn and Delia Grodner Property Atmore, the couple's main business, saw profits plunge from ? 6.1m to ? 438,000 last year. We value the Liverpool operation at ? 60m and can see other businesses worth ? 12m. Adding property and salaries, Melvyn, 65, and Delia, 55, are worth at least ? 80m. 2008: ? 110m, 724= 694= ? 80m t ? 20m Ray Horney Property Jersey property group Real Estate Opportunities bought London's Battersea power station for ? 400m but has yet to redevelop it.

The company is chaired by Horney, 72, who has another ? 13m in four other quoted property firms including China Real Estate and Nordic Land. 2008: ? 100m, 784= 694= ? 80m t ? 20m Michael Hunt and family Property Hunt, 75, had a 13% stake in Nissan UK before he was jailed for his role in the largest tax fraud perpetrated in Britain. Our sources indicate he still has a huge property portfolio to add to the ? 2.5m of assets we can see in several companies run by his son.

We value the family at ? 80m.

2008: ? 100m, 784= 694= ? 80m t ? 40m Eddie Irvine Motor racing and property Irvine's Dublin bar, Cocoon, served its last cocktail in February. Losses and debts closed its doors for good. The former Formula One star earned ? 40m in his race career, some of which bought a global property portfolio .

With asset values plunging, we cut him by ? 40m this year.

2008: ? 120m, 644= 694= ? 80m t ? 40m The Jaffe family Car sales The London car dealer Currie Motors, which was run by Abe Jaffe, who died last month, made ? 3.5m profit on ? 166.2m sales last year. We value it and Alphalarch, a Jaffe property firm, at ? 55m. There are other assets .

2008: ? 120m, 644= 694= ? 80m t ? 10m Nigel Jagger and family Finance and logistics Cert Octavian, the Hertfordshire logistics company chaired by Jagger, 55, made a ? 6m loss on ? 48.6m sales in 2007- 08. The Jagger family, based in Jersey, picked up ? 90m when Atlantic Computers was sold in 1987 and has diversified into fine wine with Octavian Vaults. 2008: ? 90m, 879= 694= ? 80m t ? 20m Uzi Kattan Travel Kattan, 64, was one of the trio who founded Gullivers Travel Associates in London in 1975. It was sold for ? 570m cash in 2004, netting him about ? 100m after tax.

2008: ? 100m, 784= 694= ? 80m Patricia Kluge Divorce, investment Kluge, 60, has alloted part of her 2,000- acre wine estate in Virginia to 24 expensive homes. She left Iraq for London as a teenager and banked a huge divorce settlement from businessman John Kluge in 1991. Property, the winery and other assets give her a fortune of ? 80m. 2008: ? 80m, 969=

A hard sell for Brooks

DOWN ? 41m 682= ? 84m t ? 41m, 33% Robert Brooks and family Auctions At 17, Brooks left school in London to be a racing driver. quot; My passions were cars and women. It sounds great, but after a while it isn't,quot; he says. Needing cash, he became a part- time porter at Christie's. By 19, he was its youngest post- war auctioneer and, by 27, a director. Three years later, he joined the main board.

In 1987, he sold a 1931 Bugatti Royale for ? 5.5m - a world record. Two years later, backed by Dutch businessman Evert Louwman, he set up his own auction house, Brooks, and, in 2000, bought 200- year- old Bonhams. He has a near 70% stake in the parent, Bonham Brooks PS& N, which made ? 29.2m profit on ? 68.7m sales in 2007. Bonhams saw worldwide sales increase by 20% to about ? 300m and 52- year- old Brooks, pictured during an auction of Concorde memorabilia in London, confirmed that profits were up by 45%. This is a man with a gavel and a mission - to overtake Sotheby's and Christie's.

Bonhams is performing strongly, but we cut it to perhaps ? 120m. That puts the value of the Brooks family stake at about ? 84m this year. As a teenager, Brooks was broke pursuing a dream; that's not likely to happen to him again. 2008: ? 125m, 616= 694= ? 80m New entry Amanda Staveley Finance Running a restaurant in rural Cambridgeshire has paid tasty dividends for 36- year- old Staveley. The contacts she made at Stocks, near Newmarket, including affluent members of the racing fraternity, opened valuable doors in the Middle East when she moved into finance.

Her firm PCP Capital Partners, based near London's Hyde Park, had a hand in two of last year's most eye- catching deals. It brokered a ? 3.5 billion investment in Barclays by Sheikh Mansour Bin Zayed Al Nahyan, a member of the Abu Dhabi royal family, and put together his ? 210m purchase of Manchester City FC ( prompting fanciful suggestions that a galaxy of superstars would converge on its Eastlands stadium). PCP was reported to have earned a combined ? 50m in commission. Staveley grew up in North Yorkshire, where her father was a landowner and her mother a champion showjumper. At 14 she ran 100m in 12.6sec and was aiming for the Olympics when she snapped her Achilles tendon.

She got a bank loan to set up Stocks before developing Q. ton, a restaurant, health club and conference complex in Cambridge. She met the Duke of York and romance blossomed, but is thought to have turned down his proposal of marriage in 2003 and once said: quot; Business and romance don't really mix.

Whoever marries me would have to be a hell of a hero to put up with me and my life.quot; Staveley spends much of her time in the Middle East and more deals are in the pipeline: PCP is advising a consortium interested in property investment and there are rumours that other English football clubs may be on its radar. With her share of its fees and other wealth, we value this ambitious networker at ? 80m.

Networker with a taste for the deal 694= ? 80m t ? 20m The Macdonald family Whisky The Edinburgh- based Macdonald family sold its controlling stake in Glenmorangie to the French luxury goods group LVMH for about ? 100m in 2004. Falling asset values clip the family by ? 20m.

2008: ? 100m, 784= 694= ? 80m t ? 10m Sir George Meyrick Property Meyrick, 68, is a leading landowner in the southwest and Wales. Meyrick's holdings could be worth ? 250m but we settle for ? 80m this year. 2008: ? 90m, 879= 694= ? 80m t ? 30m Pamela Morgan Bell Divorce Morgan Bell, 56, appears to no longer be a significant shareholder in Redrow, the Welsh housebuilder started by her ex- husband, Steve Morgan ( qv). We assume she sold the stake that she received as part of a divorce settlement before the stock market collapse and must be worth at least ? 80m with other assets. 2008: ? 110m, 724= 694= ? 80m t ? 20m Robert Morton Property Jersey- based chartered accountant Morton, 67, has stakes in five quoted companies worth about ? 7.2m. With other stakes in unquoted companies valued at about ? 23m plus various trust funds, he should now be worth ? 80m. 2008: ? 100m, 784= 694= ? 80m t ? 20m Dennis Myers and family Finance Myers, 58, runs Assured Advances, a credit and finance company in Hornchurch, Essex. He made about ? 100m from the 2004 sale of his previous firm, the mortgage and consumer credit lender Swift Advances. His total allows for tax, salaries and declining asset values.

2008: ? 100m, 784= 694= ? 80m t ? 20m The Norman family Ferries The family was the controlling shareholder in Condor Ferries, the Channel Islands operation, when it was sold in 2002 for ?150m .

2008: ? 100m, 784= 694= ? 80m s ? 15m John Partridge and family Industry Sonardyne, a Hampshire subsea communications and navigations company, is worth ? 80m thanks to very low borrowings and made ? 19.3m profit in 2007-08.

Partridge, 69, is chairman of the family firm. 2008: ? 65m, 1,197= 694= ? 80m t ? 15m Lennart Perlhagen Pharmaceuticals Perlhagen, 66, a Swede based in London, sold his pharmaceuticals operation Cross Pharma to Swedish company, Meda, where he is a director. 2008: ? 95m, 854= 694= ? 80m t ? 20m Simon Perr?e Internet A thousand orders a minute were processed at the Christmas peak by Jersey- based internet retailer Play. com. Perr?e, 38, co- founded the firm in 1998 with Richard Goulding ( qv). 2008: ? 100m, 784= 694= ? 80m s ? 14m Lord Rana and family Hotels and property Rana, 70, has pledged a start this year on the long- awaited ? 60m Lincoln Centre regeneration project in Belfast. We value Andras House, his Northern Ireland property to hotels group, at about ? 60m and add ? 20m for other assets. 2008: ? 66m, 1,190= 694= ? 80m t ? 10m The Duke of Roxburghe Land The 10th Duke of Roxburghe, 54, is planning a ? 20m joint venture with two Scottish entrepreneurs to turn his Roxburghe hotel in Kelso into a five- star resort. The duke has run Roxburghe Estates for 35 years and also has stakes in golf, property and racing.

2008: ? 90m, 879= 694= ? 80m t ? 20m Stephen Rumsey Finance Rumsey, 58, who supports a number of environmental and wildlife charities, co- founded London- based European Credit Management, which was sold in 2007, netting him ? 125m. Tax and falling asset values cut the total.

2008: ? 100m, 784= 694= ? 80m t ? 32m Peter Stephens Travel and conferences Stephens, 59, heads Lotus Group, a London travel and conference business that includes DialAFlight.

His 75% stake is worth about ? 75m. Other wealth takes him to ? 80m. 2008: ? 112m, 717= 694= ? 80m t ? 40m Andy Stewart Finance Stewart, 57, has seen his stake in his firm, Cenkos Securities, fall from ? 33m to ? 11m. He has other wealth, including homes and racehorses. 2008: ? 120m, 644= 694= ? 80m t ? 15m Andrew Vicari Art Port Talbot- born artist Vicari, 71, is renowned for his portraits of Arab royalty. With homes in London, his main base of Monaco and Picasso's old south of France villa, plus the worldwide rights from Vicari Publishing, we value him at ? 80m. 2008: ? 95m, 854= 694= ? 80m t ? 25m Robbie Williams Music Williams, 35, has cut his workload in recent years and saw profits fall at his business The In Good Company to ? 632,000 in 2007.

The singer from the Potteries has wealth from record sales and concerts, which could rocket if, as rumoured, he rejoins Take That.

2008: ? 105m, 759= 694= ? 80m t ? 40m Nick Williamson and family Cleaning products Deb Group, maker of brands such as Swarfega, was taken over by Williamson, 62, and his brothers..

Their stake in the Derbyshire firm's parent, Dualwise, is worth about ? 80m. 2008: ? 120m, 644= 740= ? 79m t ? 51m Vahid Alaghband and family Steel and commodities The Alaghband family fled to London after the Iranian revolution in 1979. Vahid, 57, rebuilt their fortune through Balli Holdings, a steel and commodities trader. We value the business on its ? 59m net assets. There is other wealth. 2008: ? 130m, 597= 740= ? 79m t ? 45m Mike Walker and family Construction Walker, 68, and his family run the Edinburgh construction firms Walker Holdings ( Scotland) and Westerwood. These stakes amount to ? 75m and the Walkers have other interests. 2008: ? 124m, 634= 742= ? 78m t ? 20m Edelin Davis and family Construction Record profits of ? 25.4m were posted by Broadthorpe, holding company for the Loughborough builder William Davis, in 2007-08.

We value it at ? 75m, adding ? 3m for other assets held by Davis, 74, and the family. 2008: ? 98m, 845= 742= ? 78m t ? 31m Peter Dawson and family Property Dawson, 56, owns the ? 35m Cheshire business Consolidated Property Wilmslow and is a director of property firm Gemsupa, worth ? 40m. There are also family assets. 2008: ? 109m, 746= 742= ? 78m t ? 12m Danny Desmond Property Desmond, 69, owns most of the Bride Hall property group, based in London. We clip the value of that stake and other investments to ? 70m, adding ? 8m for other wealth. 2008: ? 90m, 879= 742= ? 78m t ? 7m David Gilmour Music There was no new music last year from Gilmour, 63. Pink Floyd provides a lucrative back catalogue and the singer/ guitarist has homes in Sussex and Greece.

2008: ? 85m, 924= 742= ? 78m t ? 2m James Lupton Finance Lupton, 53, helps to run the London arm of Greenhill, a Wall Street bank. He has a stake worth more than ? 58m. Salaries take him to ? 78m. 2008: ? 80m, 969= 742= ? 78m t ? 47m Derek Mickel and family Construction Mactaggart & Mickel, Glasgow housebuilder, produced a record ? 18.5m profit on ? 79.6m sales in 2007- 08. We value it at ? 75m and there is other wealth. Mickel, 74, chairman of the company, here represents the wider family.

2008: ? 125m, 616= 742= ? 78m Guiseppe Pecorelli and family Hotels and golf Pecorelli, 70, runs Exclusive Hotels group, which has four hotels and two golf courses.

Profits at the Surrey- based parent company, The Manor House Hotel ( Castle Combe), fell in 2007- 08 from ? 1m to ? 316,000. We value it at ? 70m and add ? 8m for other family assets. 2008: ? 78m, 1,012= 742= ? 78m t ? 4m Fakhruddin Suterwalla and family Food Five Suterwalla firms, including TRS Cash & Carry, showed more than ? 84m net assets in 2007.

The group was set up in 1959 by Taherally Suterwalla, who moved to London from Mumbai, and is run by his five sons. We value the operation at ? 75m and add ? 3m for other assets of the family, led by Fakhruddin Suterwalla, 71.

2008: ? 82m, 962= 742= ? 78m Tony Todd Tyres Todd, 61, sold Micheldever Tyre & Auto Services, based in Hampshire, in 2006. No price was disclosed, though the journal Legal Week suggested ? 150m. We are more cautious.

2008: ? 78m, 1,012=

The following 250 entries list individual or family wealth, detailing where and how it was made, and give last year's valuation and ranking in brackets. * denotes family wealth 751= ? 75m Abdul Alimahomed* Packaging. Alimahomed, 69, sold the family's Europackaging business in Birmingham. Proceeds, plus a final ? 5m stake, should total ? 75m. ( ? 125m, 616=) Sinclair Beecham Sandwiches. See panel on page 79 Gulshan and Asif Bhatia Hotels. Gulshan Bhatia, 76, ran a Paddington B& B after fleeing Tanzania. Her interests now include the Hilton Waldorf on Aldwych. The three main groups she runs with her son Asif, 40, made ? 5.3m profit on ? 46.5m sales in 2007. ( ? 75m, 1,049=) Robin and India Jane Birley Inheritance. Robin, 51, and his sister India Jane, 48, are the heirs of Mark Birley, founder of Annabel's nightclub in London, who sold his company to Richard Caring ( qv) for about ? 102m. A battle over his will reached an out- of- court settlement last year. ( ? 90m, 879=) Clay Brendish Computers. Berkshire- based Brendish, 61, steps down this month as chairman of the quoted hedge fund administrator GlobeOp. He had ? 190m in Admiral software but we assume this has contracted. ( ? 80m, 969=) Lord Daresbury and the Greenall family Brewing and hotels.

The De Vere leisure chain has made the family about ? 87m in recent decades. Daresbury, 55, was the chairman. Now he chairs AIM- quoted software firm Nasstar. ( ? 85m, 924=) Martin Dawes Computer services. The 65- year- old, who left school at 16, has Martin Dawes Systems in Warrington, an operation that supplies telecoms providers. ( ? 95m, 854=) Michael Dawson Alarm systems. Now involved in a small animated film production company in Newcastle called Dr Otter, Dawson, 66, set up Tunstall Group, which made personal alarms, more than 40 years ago and took ? 92m when it sold. We assess him after tax and allowing for his spending on the loss- making Dr Otter. ( ? 85m, 924=) Bob Diamond Finance. Diamond, 57, the American- born president of Barclays Bank, has seen his stake plummet to ? 5.3m from ? 30m in early 2008. The London- based banker, now a British citizen, received salaries of ? 21m in 2007 and ? 22m in 2006. He also has property assets. ( ? 85m, 924=) Carol Galley Finance. Galley, 60, was a top Mercury Asset Management deal- maker, netting ? 80m before leaving the City. She has homes in London and France. ( ? 85m, 924=) Penelope Gorman and Victoria Cammack Inheritance.

Gorman, 47, and Cammack, 44, inherited 9.8m shares in CMG, a computer services group, from their father, Douglas Gorman. We value them at ? 75m after tax. ( ? 85m, 924=) The Earl of Halifax Land. Titian's Portrait of a Young Man was rehung in the National Gallery, London, in February after the earl failed to find a buyer at ? 50m. Halifax, 65, has a Yorkshire estate and more art. ( ? 78m, 1,012=) John McAfee Anti- virus software. Gloucestershire- born McAfee, 63, made ? 70m from the anti- virus software that bears his name and has other wealth. His passion is aero- trekking - flying in ultra- light aircraft. ( ? 75m, 1,049=) Kevin McDonald Plastic pipes. McDonald, 75, sold his stake in the Doncaster- based Polypipe plastic pipe and guttering business for ? 56m. The former plumber also has 29% of the trendy pop video site contactmusic. com. ( ? 85m, 924=) Eskander Maleki Oil. Iranian- born Maleki, 58, and his wife, Fatima, have a famed art collection in London. He acquired a chunk of Tullow Oil while a director there. ( ? 75m, 1,049=) John Marston Hotels and property. Marston, 74, and his family made ? 50m with the sale of Marston Hotels, founded in Kent. They still have ? 37m in Marston Properties Holdings, which made a profit of ? 2.9m on ? 7.7m sales in 2007- 08. ( ? 110m, 724=)

Julian Metcalfe Sandwiches. Metcalfe, 49, reportedly spent ? 10m on a new Oxfordshire home last year. He co- founded Pret A Manger and made about ? 50m when it was sold. He has a ? 5m Itsu sushi stake and other assets. ( ? 85m, 924=) Gerald and John Murphy Scrap metal. Clearway Disposals in Co Amargh recycles 75% of each car. Its profits soared in 2007 from ? 15.5m to ? 20m on ? 132.4m sales. It is owned by the Murphys, led by brothers Gerald, 60, and John, 63, and is worth ? 70m. There is other wealth. ( ? 120m, 644=) Sir Peter Ogden Computers. Ogden, 61, has ? 45m in Computacenter in Hatfield, which he co- founded. Profits came in at a respectable ? 39.5m last year. He gives money to good causes through the Ogden Trust. ( ? 95m, 854=) Robert Palmer Oil services. Palmer, 41, used a ? 6,000 redundancy cheque to start RPV in Suffolk, which declares itself to be Europe's leading supplier of petrochemical valves. Profits grew to nearly ? 12.6m in 2007- 08 and RPV should be worth ? 70m. Past salaries add ? 5m. ( New entry) Robert Plant Music. Plant, 60, won five Grammy awards this year for his album with Alison Krauss and touring grossed them $ 12.2m, according to Pollstar. His two companies had ? 16.3m net assets in 2007- 08 and there was ? 2.5m from Led Zeppelin publishing fees. Our rock expert says Midlands- based Plant is down just ? 5m. ( ? 80m, 969=) Graham Roach* Food. At the age of 15, Roach, now 61, started working in his family's poultry processing business in Cornwall, transforming it into bacon processor Flagship Foods, which was bought by Danish Crown. We reckon the family made ? 80m but cut them back. ( ? 87m, 915=)

David Russell Property. Russell's Property Alliance has ? 240m of central sites in Manchester, Oxford, Chorley and Blackburn. Its assets were worth ? 84m in 2006- 07. We place Rochdale man Russell, 52, at ? 75m. ( ? 90m, 879=) Norman Springford* Hotels. Springford, 64, runs Apex Hotels in Edinburgh, with hotels in Dundee and London.

Apex made ? 5.2m profit in 2007- 08 and had assets of ? 84.2m. We value it at ? 75m. ( ? 100m, 784=) Chris Stamper* Computer games. Now involved in a software publisher called Girlysoft, Stamper, 50, co- founded Leicester- based business Rare with his brothers Stephen and Tim. Microsoft bought it for ? 240m. ( ? 80m, 969=) Charles Yeates Property. With no borrowings and blue- chip office tenants, Leicestershire developer WS Yeates made a profit of ? 423,000 in 2007 and has ? 30m of net assets. We value Yeates, 73, at ? 75m. ( ? 100m, 784=) 778= ? 74m Peter Sutherland Finance. BP chairman Sutherland, 63, gets ? 600,000 a year for the part- time post. A former Irish attorney- general and Goldman Sachs partner, he made ? 80m from the bank. We knock off the ? 3m he gave to University College Dublin's law school and ? 3m for losses on the failed ISTC finance group. ( ? 169m, 488) Rory Sweet Computers. Sweet, 42, runs Simian Group, a Cirencester- based distributor of networking and server accessories. He co- founded anti- virus firm MessageLabs with Ben and Joss White ( qv) and had a 17% stake in the company, which was sold for ? 397m. ( ? 50m, 1,446=)

751= ? 75m s ? 17m, 29% Judy Craymer Entertainment

Her name might not ring any bells but you'll almost certainly know her work. Craymer is the brains behind the worldwide phenomenon that is Mamma Mia! The film starring Meryl Streep and Pierce Brosnan has smashed all box office records, taking more than $ 600m, while the musical on which it is based has grossed more than $ 2 billion since it opened 10 years ago. Not bad for an idea that many dismissed as crazy when she came up with it in the 1980s. Craymer was 23 and working as an assistant to theatre producer Sir Tim Rice ( qv) when she first met

Benny Andersson and Bjorn Ulvaeus of Abba. She wanted to create something new with their songs but it took a while before Benny and Bjorn were willing to take a chance on her. Finally, she hit on the idea of a musical and after getting their approval Mamma Mia! opened in 1999. It has since been seen by 32m people across the globe. The musical and subsequent film, released last July, and which she produced, have been life- changing for the lawyer's daughter from north London, who spent her early career lugging scenery and answering the phones. She was so strapped for cash that she lived in an unheated house and had to shower at the theatre. Today the 51- year- old can choose between homes in Knightsbridge and New York. The company behind the show is Littlestar Services, which should be worth ? 240m, valuing Craymer's 25% stake at ? 60m. Other assets add ? 15m. 2008: ? 58m, 1,331=

UP ? 17m 780= ? 73m Audrey Baxter* Food. Baxter, 47, runs WA Baxter, the family- owned Scottish food group renowned for its range of soups. The company is worth about ? 68m and we add ? 5m for other assets. ( ? 100m, 784=) Lady Helen Hamlyn* Inheritance. Buckinghamshire- based Hamlyn, 75, continues the philanthropy of her late husband Paul, who left her ? 50m and wealth in shares, through the Helen Hamlyn Foundation. ( ? 83m, 958=) 782= ? 72m Alan Bekhor Shipping. Former London metals trader Bekhor, 49, owns 90% of British Marine, which has ? 51.5m net assets. We cautiously value the company at ? 80m and Bekhor's stake at ? 72m. ( ? 120m, 644=) The Brett family Quarrying. The Brett family owns Robert Brett & Sons, a sand and gravel quarrying operation based in Canterbury. We value it at ? 70m. Past dividends account for another ? 2m. ( ? 112m, 717=) Jack Brignall* Trucks and property. The Wykeland Group, based in Hull and founded by Brignall, 82, had ? 83.3m of net assets in 2007- 08, when it made a profit of ? 4.8m. We value it at ? 65m. There is other wealth. ( ? 85m, 924=) John Brooksbank Waste disposal and property. Brooksbank, 53, operates four landfill sites in the Yorkshire area and a property portfolio. His business assets are worth ? 66m.

Other wealth adds ? 6m. ( ? 82m, 962=) Colin Giltrap Car sales. Giltrap, 69, made his fortune in the motor trade in New Zealand and Britain, where he has been an investor in luxury car group HR Owen. ( ? 102m, 780=) Ian and Andrew Hall Food. Preston- based food group James Hall & Co is run by brothers Ian, 66, and Andrew Hall, 59.

It is worth ? 70m and there is other wealth. ( ? 77m, 1,034=) Brian Howard* Property. Howard, 73, heads Cambridge- based Howard Investment Company and Howard Ventures, which are worth ? 70m. There are other family interests. ( ? 65m, 1,197=) Michael Marshall* Industry. Marshall of Cambridge ( Holdings), the aviation to engineering group, is worth ? 130m. Marshall, 77, its chairman, and his family have about 50% of the operation and other assets. ( ? 90m, 879=) Panico Panayi Bingo and property. Panayi, 67, sold the Buckingham bingo chain in 2005 for ? 90m. He is now involved in property. ( ? 80m, 969=)

Wing Yip* Cash and carry. Yip, 71, runs Chinese grocery operation W Wing Yip Brothers Trading Group and a property portfolio worth jointly ? 60m, to which we add ? 12m for the family's other assets. ( ? 79m, 1,001=) 792 ? 71m Tony Pidgley Construction. Surrey housebuilder Berkeley Group, run by Pidgley, 61, is valued at ? 1.1 billion, the biggest housebuilder quoted on the stock market. His stake is worth ? 31m and other assets add ? 40m. ( ? 115m, 701=) 793= ? 70m Jeremy Agace Estate agency. Agace, 68, who chairs the estate agency Mann & Co, made ? 37m after its merger in 1986. He left Britain for Monte Carlo and his wealth and other assets will have grown to ? 70m. ( ? 70m, 1,118=) Austin Baird* Pharmacies. Baird, 43, is a property developer with Ravenhill Estates. His family's wealth comes from Bairds Chemists, a chain of pharmacies in Northern Ireland, which was sold for ? 81m in 2005. ( ? 90m, 879=) Mike Bell Property. Jersey resident Bell, 61, made at least ? 20m when London- based Parkridge Holdings sold its industrial development arm in 2007. Bell still has a 15% stake in Parkridge and other assets. ( ? 78m, 1,012=) Linda Bennett Shoes. Last year two private equity firms paid ? 100m for a 70% stake in the LK Bennett shoe business, started by London- based Bennett, 46. After reinvestment, she is worth ? 70m. ( ? 150m, 525=) Kip Bertram* Books and property. Bertram, 64, and his late mother, Elsie, started Bertram Books in Norwich. In 1999, it merged with Cypher, valuing the family stake at ? 35m.

Bertram moved into property and gold. ( ? 78m, 1,012=) David Blood Finance. Generation Investment Management was set up by former US vice- president Al Gore and London- based Blood, 50. Blood had a ? 50m stake at the time of the 1999 Goldman Sachs flotation. ( ? 80m, 969=) Charlotte Bonnier Media. London- based Bonnier, 76, comes from an influential Swedish publishing family. We clip her to ? 70m this year. ( ? 80m, 969=) Robert Braithwaite* Yachts. Poole- based leisure boat firm Sunseeker International is worth ? 66m. Braithwaite, 60, the man at the helm, has other assets. ( ? 130m, 597=) Andy Brown Finance. Brown, 53, set up Cedar Rock Capital in London in 2002. He has a stake worth ? 56m and other assets. ( ? 87m, 915=)

Damon Buffini Finance. London- based Buffini, 45, who led the 2001 management buyout of Permira, invests much of his wealth in the private equity company. With the plunge in values, we cut him to ? 70m. ( ? 150m, 525=) Esmond Bulmer* Cider. The family is involved in the Bulmer Foundation, which promotes sustainable development. Led by Esmond, 73, it netted ? 84m for its stake in Herefordshire cider- maker HP Bulmer in 2003. ( ? 85m, 924=) Graham Dacre Car sales. Dacre, 57, sold the family's Lind Automotive Group in 2006 for ? 96m and has since turned to property development. After tax and with his charitable work, we cut him by ? 10m. ( ? 80m, 969=) Lord Drayson* Medical equipment. Drayson, 49, returned to government as science minister in October. He started Oxford- based Powderject Pharmaceuticals and his family made about ? 100m when it was sold in 2003. ( ? 80m, 969=) Julian Dunkerton Fashion. Dunkerton, 44. built the Cult Clothing chain and is the majority owner of Supergroup, which is worth at least ? 70m. ( ? 42m, 1,736=) Ros and Steve Edwards Software. The couple have pledged ? 30m to Cambridge's Murray Edwards College. Ros, 45, and Steve Edwards, 51, sold their Cambridge software firm, Geneva Technology, for ? 240m in shares, most of which we assume have been sold. ( ? 70m, 1,118=) Friedhelm Eronat Oil. London- based Eronat, 55 is one of the world's most successful dealmakers in the oil sector. We value him conservatively at ? 70m. ( ? 70m, 1,118=) Stanley Fink Finance. Fink, 51, left London hedge fund Man Group last year with shares worth nearly ? 50m. With other assets, he is worth ? 70m. ( ? 116m, 698=) Dr Peter Fitzgerald* Pharmaceuticals. Fitzgerald, 58, runs the Co Antrim- based Randox Laboratories operation, in which he has a ? 70m stake. ( ? 100m, 784=) Bo Goranson Debt collection. Goranson, 71, a Swede based in London, made his fortune from Intrum Justitia, an international debt collection business. ( ? 108m, 751=) Robin Hall Finance. Hall, 60, led the management buyout of Cinven from British Coal in 1995. He has about 13% of the Cinven Group, which made ? 5.9m profit on a ? 60.7m turnover in 2007. ( ? 100m, 784=) Yan Huo Finance. Last year Goldman Sachs bought 20% of Capula Investment Management, a London hedge fund founded by Huo, 40, and Masao Asai. We value Huo at ? 70m. ( ? 80m, 969=) Bruce Jarvis* Property. European Land & Property is a joint venture between Jarvis, 60, and the Reuben brothers ( qv).

Jarvis's main company is Ravensale and he has total wealth of ? 70m. ( ? 120m, 644=) Peter Kindersley* Publishing. Kindersley, 67, runs natural health retailer Neal's Yard Remedies. He made ? 105m from the Dorling Kindersley Publishing group. After charitable contributions, the family is worth ? 70m. ( ? 80m, 969=) Stephen Lloyd* Schools. Lloyd, 60, founded the Doncaster- based Hesley Group, which has 400 pupils with special needs at nine schools across the country. We value Lloyd and his family at ? 70m. ( ? 70m, 1,118=) Sir John Mactaggart* Property. The Glasgow property group Mactaggart Heritable Holdings, chaired by Mactaggart, 58, is worth ? 60m and there is other wealth. ( ? 90m, 879=) Peter Mallinson Finance. Mallinson, 49, made ? 80m when Goldman Sachs floated in 1999. He later joined CDK Group, a New York- based hedge fund. With past bonuses and property he is worth about ? 70m. ( ? 80m, 969=) Peter Martin* Property. Radnor Walk Investments, a London property company, and Martin's Properties ( Chelsea), are owned by Martin, 80. They are valued at ? 67m and other wealth adds ? 3m. ( ? 87m, 915=)

Brian May Music. Guitarist May, 61, completed a doctoral thesis in astrophysics in 2007 and is still enjoying the fruits of earlier superstardom with Queen as well as the musical We Will Rock You. ( ? 75m, 1,049=) Scott Mead Finance. Mead, 54, joined the private equity giant Apax in London three years ago. He made ? 50m when Goldman Sachs floated in 1999. Falling share prices will clip him to ? 70m. ( ? 80m, 969=) Paris Natar Garden equipment. Natar, 53, sold a controlling stake in the Lincolnshire- based Gardman garden products company to Barclays Private Equity in 2007 in a deal that valued the company at about ? 85m. We value Natar at ? 70m. ( ? 80m, 969=) Stephen Nesbitt Finance. Nesbitt, 60, retired as a director of Man Group, the quoted City- based hedge fund operation, in 2005. With previous share sales and other assets, including AE Nesbitt Farms, he is worth ? 70m. ( ? 130m, 597=) John Nike* Property. Nike, 73, a Bracknell- based leisure services and hotel entrepreneur best known for his John Nike athletics stadium, also has interests in car dealing and property, including 50 acres of land in Bracknell that he hopes to develop. ( ? 90m, 879=) Jimmy Page Music. The 65- year- old Led Zeppelin guitarist played at the closing ceremony of the Beijing Olympics but there was no touring or new recording by the band in 2008- 09. Based in London, he and his wife run a charity that helps street children in Brazil. ( ? 75m, 1,049=) Bill Robertson* Construction. Robertson, 64, runs Elgin- based Robertson Group and Robertson Homes, with net assets worth ? 41m between them. Given the depression in the housebuilding market, we value the family at ? 70m.

( ? 120m, 644=) Lee Robinson Finance. Australian Robinson, 39, co- founded London- based Trafalgar Asset Managers. Goldman Sachs took a 20% stake last year and Robinson's 50% stake is worth ? 62.5m. Past dividends should take him to ? 70m.

( New entry) Michael Samuel* Industry. Mayborn, a London- based maker of dyes, household and baby products, was run by Samuel, 56, until its 2006 takeover by 3i, the private equity group.

The family stake was worth ? 57m and there are other assets. ( ? 70m, 1,118=) Vidal Sassoon Hairdressing. Sassoon, 81, left London for America four decades ago but now has a home in Notting Hill, too. He made a ? 100m fortune from salons, hair products and training schools but, with three ex- wives under his belt, we put him at ? 70m. ( ? 80m, 969=) Richard Sharp Finance. Sharp, 53, chairs London public relations agency Huntsworth. A former partner in Goldman Sachs, he may have kept his stake there; if so, it would be worth about ? 60m and he has other assets. ( ? 150m, 525=) Haris Sophoclides Construction. The London- based Greek- Cypriot, 71, leads the international contractor J& P, which in February was shortlisted for a ? 950m airport in Oman. ( ? 70m, 1,118=) John Stone Finance. Stone, 65, set up Luxembourg- based Lombard International Assurance in 1991 and sold it 13 years later to Friends Provident, receiving ? 55m in shares for his 30% stake. There is other wealth. ( ? 55m, 1,355=) John Taylor Thermostats. Isle of Man thermostat maker Strix, started by Taylor, 72, was sold for ? 300m in 2005.

Taylor funded the Strix Centre for Manufacturing at Umist and the Corpus clock on the Taylor library of his Cambridge alma mater, Corpus Christi college, which was unveiled last September by Stephen Hawking. ( ? 99m, 841=) Rashid Tayub* Food distribution. The Tayub family owns the Leicester- based Crown Crest distribution operation, founded by Tayub, 60, and now run by his brother, Aziz, 53. Three Crown Crest companies are together worth ? 67m. We add ? 3m for past salaries. ( ? 131m, 594=)

Peter Wheeler Finance. Formerly at Goldman Sachs, Wheeler, 51, joined Standard Chartered bank in October as the London- based head of wholesale banking in the West.

Wheeler made ? 100m from his Goldman stake and we value him at ? 70m to allow for tax. ( ? 90m, 879=) Jonathan Wild* Tea and coffee. Wild, 56, told the Financial Times in January that Bettys & Taylors of Harrogate, the family- owned business behind Yorkshire Tea, was almost debt- free. The firm is worth its net asset value of ? 68m. We add ? 2m to the family for other assets. ( ? 75m, 1,049=) Judith and Fergus Wilson Property. Fergus Wilson has the unenviable reputation of owning Maidstone Mixture, possibly the worst horse in the history of the Derby. Wilson, 60, and his wife, Judith, 58, who own about 900 properties in Kent, are down 61% on last year. ( ? 180m, 453=)

The Earl of Yarborough Property. The 8th earl, 45, was fined ? 600 in March after admitting speeding at up to 125mph.

Payment shouldn't have been difficult for Yarborough, who has a 27,000- acre estate in Lincolnshire and was left ? 67m in his father's will. ( ? 70m, 1,118=) 841= ? 69m Christina Ong Retailing. Ong, 61, runs Club 21, whose holdings include Ishop, Asia's largest Apple reseller, and a stake in the Mulberry brand in Somerset. She divides her time between Singapore and London. ( ? 100m, 784=) Michael Slade Property. Slade, 62, has a ? 39m stake in London- based property firm Helical Bar. Share options, a special dividend, salaries, other business interests and his own property add ? 30m. ( ? 84m, 954=) 79 793= ? 70m t ? 5m, 7% The Duke of Richmond and Gordon and family Property The entrepreneurial Lord March, 54, left, heir to the Duke of Richmond and Gordon, 79, has done wonders at the family's 12,000- acre Goodwood estate in West Sussex. Aside from horse racing, there is a golf course and the annual Festival of Speed, with old racing cars and racing drivers stealing the limelight. The horse racing is a highlight of the summer season, made popular by Edward VII. We can see about ? 50.4m net assets in the Goodwood Estate Company, which pushed up profits from ? 1.2m to more than ? 2m on ? 45.4m sales in 2007. Art and other assets take the family to ? 70m. 2008: ? 75m, 1,049=

DOWN ? 5m 793= ? 70m Rowan Atkinson Entertainment If there's one comedian laughing all the way to the bank it's Rowan Atkinson. Or maybe not. Atkinson admits he is quot; not a great laugher, sadlyquot; - a surprising confession for a man who shaped TV comedy for a generation with the hit shows Not the Nine O'Clock News, Blackadder and Mr Bean. Both Blackadder and Mr Bean were made by the TV production company Tiger Aspect, in which Atkinson had a stake. In May 2006, when Tiger was acquired by IMG Media in a ? 30m deal, Atkinson netted about ? 4.5m, while his personal company, Hindmeck, has paid him more than ? 10m in recent years. He has wowed West End audiences with his Fagin after trying out the part by performing it at his daughter's school.

Guarded, shy and described by his best man, Stephen Fry, as not having quot; an ounce of showbiz in himquot;, Atkinson has expressed dissatisfaction with his film career, claiming that quot; apart from Four Weddings and a Funeral, I have yet to be involved in a film of which I am totally proudquot;. He can perhaps take comfort in box- office returns. The first Bean film in 1997 cost ? 11m to make and netted ? 148m. Its sequel 10 years later, Mr Bean's Holiday, took about ? 110m, while the spoof spy thriller Johnny English brought in more than ? 120m. Atkinson, 54, remarked recently: quot; You tend to lose your comic authority as you get older.quot; Even so, after the success of Oliver!, Atkinson should defy the downward wealth spiral this year. His film earnings and two properties in London and the home counties help keep him at ? 70m.

2008: ? 70m, 1,118= 751= ? 75m t ? 10m, 12% Sinclair Beecham Sandwiches Having made a fortune from Pret A Manger, the innovative sandwich chain he set up with university pal Julian Metcalfe ( qv) in 1986, Beecham, 50, is focusing on hotels. The Hoxton, which opened in east London in 2006, runs eye- catching offers such as rooms at ? 1 a night - a clever way of attracting large numbers of potential customers to its website. More hotels are planned in Scotland, Leeds, Bristol and Birmingham. Pret's recipe of fresh sandwiches and salads proved a success and it expanded to open outlets in New York and Hong Kong. When it was sold last year to a private equity group, Beecham earned about ? 50m for his stake. Earlier share sales should take him to ? 85m after tax, but we knock off ? 10m to reflect the falling value of hotels. 2008: ? 85m, 924= JULIAN SIMMONDS/ TELEGRAPH

DOWN ? 10m 843= ? 68m Abdul Bhatti* Cash and carry. London- based Bestway, set up by Sir Anwar Pervez ( qv), has 17% of Britain's wholesale food, drink and tobacco sector. The Bhatti family, led by Abdul, 73, a director, owns 12.9% of the business, worth ? 64.5m. We add ? 3.5m for other assets. ( ? 113m, 714=) Adalat and Arshad Chaudhary Cash and carry. Adalat, 74, is a director of Bestway in London. He and his son Arshad, 49, have a ? 64.5m stake and other assets. ( ? 132m, 591=) Grahame Chilton Insurance. Chilton, 50, made about ? 77m before tax when Benfield insurance in London was taken over by Aon of America last August. ( ? 85m, 924=) Viscount Hambleden* Retailing. The Smith family - led by 79- year- old Hambleden, the 4th viscount - has largely moved out of WH Smith, the newsagent. Henry Smith, his son, made ? 39m in 2007 from the sale of Hambleden, a Chilterns village used in film and television. ( ? 78m, 1,012=) The Earl of Leicester* Land. Viscount Coke, 43, manages the ? 28m Holkham Hall estate in Norfolk. Five of the family's companies showed a collective ? 2.4m net assets in their 2007- 08 accounts and there is valuable art. ( ? 70m, 1,118=) The Morgan family Press cuttings. The Morgan family had a 66% stake in the Romeike press cuttings operation, which was sold to a Swedish group for ? 110m. We value its holding at ? 72.6m and allow for tax. ( ? 78m, 1,012=) Michael Oliver* Valves. See panel opposite Peter Prior* Aggregates and waste. Prior, 65, runs Summerleaze in Berkshire. It made ? 738,000 profit on ? 3.5m sales in 2007- 08 with ? 69.9m net assets, having sold a subsidiary for ? 80m the previous year. We value it at ? 60m, adding ? 8m for other wealth. ( ? 77m, 1,034=) Younus Sheikh Cash and carry. Sheikh, 72, runs the cash and carry operation at London's Bestway. Profits slipped in 2006- 07 from ? 65.5m to ? 58.3m on sales of ? 1.4 billion. We value it at ? 500m. The Sheikh family's 12.9% stake is worth ? 64.5m and there are other assets. ( ? 113m, 714=) Tracey Ullman and Allan McKeown Media. See panel on page 83 853= ? 67m Robert Barnett* Grain. Barnett, 64, and his family own more than two- thirds of W& R Barnett, a Belfast- based grain dealing operation. It made more than ? 11.9m on ? 122.2m of sales in the year to March 2008 and has ? 130.7m of assets. We value the family's stake at ? 67m. ( ? 80m, 969=) Alan and Ronnie Bartlett Vegetables. Family- owned Airdrie firm Albert Bartlett & Sons is Britain's biggest grower of root vegetables, supplying 500,000 tons a year. Brothers Alan, 53, and Ronnie, 45, own and run it. ( ? 80m, 969=) Moya Doherty and John McColgan Entertainment. After the farewell UK tour of their Irish dance show Riverdance, Dublin- based Doherty, 51, and her husband, McColgan, 63, are seeking new markets in China and Dubai. ( ? 80m, 969=) Michael Heller* Property. Heller, 72, chairs shopping centre specialist London & Associated Properties. The Heller family stake has fallen to ? 13m but it also has a stake in Bisichi Mining and other holdings. ( ? 87m, 915=) Iain Liddell Freight. Liddell, 45, owns Uniserve, based at Tilbury Docks, a ? 65m international freight consolidation company, and has other assets. ( ? 72m, 1,100=) Andrew Nisbet* Catering equipment. France is the latest market that Nisbets, a Bristol catering equipment supplier, aims to conquer. Worth ? 70m, it is 90% owned by Nisbet, 48, and his family, who have other wealth. ( ? 110m, 724=) Alan Parker Public relations. Parker, 52, has London's Brunswick operation and is rumoured to have once turned down a ? 200m bid from Sir Martin Sorrell ( qv). His stake is worth ? 55m. We add ? 12m for other assets. ( ? 112m, 717=)

860= ? 66m Kenneth Alexander* Chemicals. The ? 115m Mayfair- based chemicals company Tennants Consolidated is chaired by Alexander, 80. We value the 40% of shares held by the family, and its other assets, at ? 66m. ( ? 79m, 1,001=) David Gorton Finance. Last year, the two main funds in London Diversified, a ? 50m hedge fund co- founded by Gorton, 45, were suspended. Gorton has a ? 26m stake and we add ? 40m after tax for past salaries. ( ? 115m, 701=) Patrick McKillen Property. Proposals for the tallest building in Ireland, the U2 Tower, are on ice. The development partners include McKillen, 53. We can see ? 106m net assets in Clarendon Properties, where he has a 50% stake .

Allowing for debt, we value him at ? 66m. ( New entry) 863= ? 65m Terry Adams* Quarrying and landfill. Adams, 69, sold his Terry Adams firm to South West Water for ? 77m with a further ? 28m deferred. He and his family trusts received ? 70m and our valuation allows for tax. ( ? 75m, 1,049=) Simon Arber Recruitment services. Arber, 50, has been hit by the share price plunge of SThree, the London company he co- founded with Bill Bottriell ( qv). ( ? 75m, 1,049=)

Lord Archer Novels. Paths of Glory is the second in a three- book deal with Macmillan that should see peer and former jailbird Archer, 69, earn ? 12m. ( ? 72m, 1,100=) Alexander Badenoch Recruitment services. Badenoch, 62, co- founded recruitment specialist Badenoch & Clark in London, then joined the Venn Group. ( ? 85m, 924=) Jon Burton Computer games. Aged 18, Burton set up his Traveller's Tales in Cheshire. It helped create bestsellers based on Star Wars and the like. Burton, 39, sold to Warner Bros for ? 100m. We value him after tax. ( ? 80m, 969=) Antony Crosthwaite- Eyre* Publishing. Camusrory, a sporting estate near Skye, is to become a timeshare property. It is owned by the family, led by Crosthwaite- Eyre, 69, which ran the Eyre & Spottiswood publishing group. ( ? 74m, 1,093=) Eddie Davies Thermostats. Davies, 62, the owner of Bolton Wanderers FC, is among the handful of British owners in the Premier League. His fortune comes from Strix, the Isle of Man kettle thermostat maker. ( ? 98m, 845=) John De Stefano Property. De Stefano, 63, has 84 directorships in addition to De Stefano Investment Corporation in London, with ? 79m assets, which he owns.

( ? 90m, 879=) David Dein Finance and football. The former Arsenal vice- chairman, Dein, 65, sold his stake to Russian billionaire Alisher Usmanov ( qv) for ? 75m before tax. ( ? 80m, 969=) Dinesh Dhamija* Leisure. Dhamija, 59, sold travel website Ebookers for ? 209m to Cendant, the American car rental and hotel giant, gaining a pre- tax ? 86.7m. ( ? 75m, 1,049=) Tommy Dreelan* Oil services. Dreelan, 52, set up PSL, an Aberdeen firm specialising in pumping and oil pipeline services, with brothers Mike, Sean and Ciaran. They sold it for ? 45m, developed Qserv, and sold that too. ( ? 80m, 969=) Gary Dutton Windows and conservatories. Dutton, 60, owns Synseal in Nottinghamshire, a leading supplier of window frames and conservatories. ( ? 100m, 784=) Mike Edge Finance. Bath- based London & Country Mortgages plants 50 trees for each deal it completes. It is co- owned by Edge, 53. ( ? 78m, 1,012=) Peter Gadsby Construction. Gadsby, 60, the former chairman of Derby County FC, sold his 77% stake in Birch, the Derby- based property company. ( ? 75m, 1,049=) Massimo Gini Foreign exchange. The London- based FX Corporation, owned by Gini, 62, supplies foreign exchange wholesale to international hotel groups. ( ? 75m, 1,049=) Sir John Hall* Property and football. Hall, 76, sold his family's 41.6% Newcastle United FC stake for ? 55m to Mike Ashley ( qv), and has other assets. ( ? 75m, 1,049=) Richard Harris* Property. Chartered surveyor Harris, 63, has at least 178 directorships but London- based Cardinal Group is his family's most important company. ( ? 65m, 1,197=) Sir Anthony Hopkins Films. Port Talbot- born Hopkins, 71, is to play opposite Russell Brand in a remake of the Dudley Moore comedy Arthur. ( ? 70m, 1,118=) Simon Howard* Land. Howard, 53, runs the 13,000- acre Castle Howard estate in North Yorkshire for his three brothers. It is equally owned by them all. ( ? 70m, 1,118=) Timothy Ingram Hill* Motorway services and hotels.

London- based Ingram Hill, 59, made his fortune in motorway service stations. ( ? 70m, 1,118=) Michael Jacobson* Parcel delivery. Jacobson, 59, sold ICS Worldwide Couriers for ? 78m. The family trusts should have received ? 70m, now nearer ? 65m. ( ? 72m, 1,100=) David Lewis* Property. Marylebone Property, the main company owned by the 69- year- old Lewis, had ? 32m net assets in 2007- 08. He has other wealth. ( ? 70m, 1,118=)

Edward Lonergan Property. Lonergan, 58, from Belfast, owns Deramore Holdings, a ? 60m property developer and construction firm, and other builders. ( ? 98m, 845=) The Duke of Marlborough Land. Oxfordshire's Blenheim Palace attracts 400,000 visitors a year and is occupied by the 11th Duke of Marlborough, 83. ( ? 70m, 1,118=) Bill Morris* Property. Morris & Company ( Shrewsbury) has interests in property, care homes, power generation and marketing. Morris, 70, runs the family firm. ( New entry) Carole Nash* Insurance. Nash, 67, who sold Cheshire- based Carole Nash Insurance Consultants, pipped Manchester United boss Sir Alex Ferguson to a Lowry painting at a charity auction last year. ( ? 70m, 1,118=) Sir Gulam Noon Food. Mumbai- born Noon, 73, was among the lucky ones who survived the terror attack on the Taj Mahal hotel in the city last November. He sold Southall- based Noon Products, Britain's leading maker of Indian food for supermarkets, in 1999. ( ? 65m, 1,197=) The Marquess of Northampton Land. Northampton, 63, lives at Castle Ashby in Northamptonshire, one of his two big estates. ( ? 70m, 1,118=) Chris Parker Car rental. Parker, 61, founded Unijet, the Gatwick tour operator sold to First Choice. ( ? 65m, 1,197=) Tim Parker Retailing. Parker, 53, has been involved with kitchen appliance maker Kenwood, shoemaker C& J Clark, Kwik- Fit, and headed the AA group before it joined forces with holiday- to- insurance business Saga. ( ? 75m, 1,049=) Patrick Ridgwell* Food. The Ridgwell family, led by Patrick, 63, has a 95.2% stake worth ? 47m in Napier Brown Holdings, a London company that has interests in several food businesses. He has other wealth. ( ? 60m, 1,259=) Nick Rodwell and Fanny Vlamynck Books. Steven Spielberg is directing a Tintin film. The books were written by Georges R?mi, whose second wife, Vlamynck, married Rodwell, 56.

His family owns a London industrial group. ( ? 72m, 1,100=) Alex Scott* Finance. Led by Alex, 49, the Scott family trusts own about 40% of London company Stramongate. We value its stake at ? 60m, with ? 5m of other assets. ( ? 92m, 871=) Jeff Smith Exhibitions. Smith, 63, chairs AIM Aviation, the Southampton engineering company making aircraft and train cabins. But his main wealth is in a property company, Proudreed, where he has a ? 60m stake. ( ? 75m, 1,049=) Roger Taylor Music. Queen have a new singer in the shape of Paul Rodgers. The Queen stage show, We Will Rock You, helps provide a steady income for Taylor, 59. Despite this, our rock expert clips him to ? 65m. ( ? 70m, 1,118=) Tony Williams* Industry. In 2006, Deutsche Post, the German logistics giant, bought a 75% stake in Williams Lea, the London- based information management group led by life president Tony Williams, 80. ( ? 85m, 924=) 900= ? 64m John Chamberlain* Property. Dunstable- based Chamberlain Group is headed by John Chamberlain, 64, with a portfolio of more than 150 self- contained office suites, 140 self- contained industrial and warehousing units and a number of retail outlets. The family owns 99% of the shares, worth ? 55m, and has other assets. ( ? 82m, 962=) Robert de Crespigny Finance. Known as Australia's Mr Gold, de Crespigny, 58, has moved to London and has invested in the mining and natural resources sectors. ( ? 94m, 867=) John Rudd* Wines and spirits. Record City bonuses in 2007 fuelled a demand for expensive wine. Rudd, 82, the biggest individual shareholder and representing the wider family in Berry Bros & Rudd, has now seen sales fall. ( ? 84m, 954=) Christopher Taylor* Pharmacies. Taylor, 55, runs Dudley Taylor Pharmacies, based in Warwickshire. ( ? 78m, 1,012=)

Anthony Todd Finance. Aspect Capital, the London hedge fund, came through the recent turmoil with flying colours, according to chief executive Todd, 48. He has a 31% stake worth ? 54m, and ? 10m of other wealth. ( ? 74m, 1,093=) Alastair Wylie Construction. Wylie, 58, led a management buyout for Glasgow builder Campbell Construction Group in 1999 and owns ? 56m of parent company CCG ( Holdings), which saw a handsome rise in sales in 2007- 08. We add dividends and stakes in other businesses ( ? 52m, 1,415=) 906= ? 63m Stephen Conway Property. The veteran investor Jack Petchey ( qv) bought a 45% stake in Galliard Homes, Conway's private developer, in 2007. Conway, 61, has a ? 60m stake. Assets and salaries add ? 3m. ( ? 83m, 958=) Geoffrey Granter Construction. Reports of a private equity takeover of United House Group, valuing it at up to ? 300m, came to nothing last summer. Granter, 73, owns 90% of the Kent firm, now worth about ? 70m. ( ? 47m, 1,598=) Nick Wheeler and Chrissie Rucker Retailing. Husband and wife team Wheeler, 44, and Rucker, 40, own the Charles Tyrwhitt shirt operation and the White Company. We value the stakes in the two businesses at about ? 58m, adding ? 5m for additional interests. ( ? 95m, 854=) James Young* Brewing and pubs. It is all change at Young & Co, the London brewer. In 2007, Young, 57, stepped down from the board just months after the death of his father, John. Shares have fallen sharply and the family stake is at ? 58m. There are other assets. ( ? 110m, 724=) 910= ? 62m Jerome Booth Finance. Booth, 45, is head of research at Ashmore Group, the London investment company that focuses on emerging markets. ( ? 110m, 724=) Bill Bottriell Recruitment services. Bottriell, 51, has a ? 15.4m stake in SThree, which he co- founded. He now runs London investment house Dublon Capital and has a ? 900,000 stake in Tottenham Hotspur FC. ( ? 70m, 1,118=)

Tony Elliott Media. Listings magazine Time Out was 40 last year. Elliott, 62, the founder and publisher, has expanded the London- based operation into a global empire with 23 magazines in 16 countries. ( ? 92m, 871=) Joseph Ettedgui* Fashion. Mayfair restaurant Mirabelle was sold in 2007 to Ettedgui, 73, and a partner by chef Marco Pierre White for ? 10m. It was a surprise move by Ettedgui, who has the Connolly luxury fashion brand. ( ? 65m, 1,197=) Alison Goldberg and Sara Phillips Fashion. The 2003 management buyout of Jane Norman, the London- based fashion chain, generated a fortune for sisters Goldberg, 50, and Phillips, 51. ( ? 72m, 1,100=) Julian Green Finance. Green, 46, is a fund manager at London- based Ashmore Group, which controlled about ? 18 billion at the start of the year. ( ? 120m, 644=) Leon Litchfield* Plastics. In 2007, Derbyshire's LB Plastics increased its losses to ? 528,000 on ? 64.3m sales but it has ? 61.3m assets and should be worth ? 40m. Litchfield, 75, runs it and we add ? 22m for dividends and the family's Scottish Tulchan Sporting Estates. ( ? 87m, 915=) Michael Morton Hotels. With partner Alex Langsam, Morton, 71, has 50% of Manchester chain Britannia Hotels, with 33 hotels and ? 67.3m of assets. We add ? 9m for other companies and ? 20m for further wealth. ( ? 64m, 1,233=) Ralph Oppenheimer* Steel. London steel trader Stemcor has been hit by a fall in demand. Oppenheimer, 68, is chairman.

We put the family stake at ? 57m and there are other assets, but its wealth is down 66% on last year. ( ? 185m, 447=) Martin Penny Haircare products. Penny, 56, invested ? 15,000 in starting Good Hair Day ( GHD) with two friends in 2001. Six years later sales hit ? 120m with profits at ? 26m.

We value the Yorkshire business at ? 120m, which puts Penny's stake at ? 48m, and add share sales. ( ? 80m, 969=) Neil Record Financial information. Record, 55, runs Windsor- based Record plc, which offers currency investment and hedging services. His stake is worth ? 47m and other wealth adds ? 15m. ( ? 130m, 597=)

863= ? 65m t ? 8m, 11% James Caan Finance and outsourcing Best known as a panellist on the Dragons' Den television show, Caan, 48, was born in Pakistan and moved to Britain as a child. In 1985 he set up the Alexander Mann Group, a leading outsourcing company. In 1998, his stake there was valued at ? 35m and, a year later, a private equity firm bought shares for ? 25m. Caan sold the rest of his stake in 2002. He started Hamilton Bradshaw, a London- based private equity firm, two years later.

quot; I only make money when I sell a business I've invested in. In a decent year, I hope to make several million,quot; he says. Caan also owns property in London and France worth about ? 12m.

2008: ? 73m, 1,096= BRIAN ARIS 843= ? 68m New entry Michael Oliver and family Valves The world's biggest valve was built in Knutsford, Cheshire, last year to ensure that 60,000 barrels of oil and 70m cubic feet of gas a day are brought to the surface at the Thunder Hawk field, 150 miles southeast of New Orleans in the Gulf of Mexico. Oliver, 70, used his experience as a production engineer to found Oliver Valves in his garage in 1979. Now he and his family have three companies with six factories in Knutsford and offices on three continents. About 75% of the business is in oil and gas, with the rest divided between power generation, petrochemicals and mining. Success has allowed Oliver to indulge his passion for aero engines and cars - a Bentley Speed Six Le Mans 1929 is his pride and joy - as well as supporting a hospital in Malawi that cares for children with cancer. quot; I went into business to make money,quot; he says, and he pays himself more than ? 5m a year. Oliver recently hosted the first meeting of the Oliver Merlin Club, dedicated to the engine that most notably powered the RAF's Spitfire fighter in the second world war. With sales set to hit ? 50m next year, the business is worth ? 60m. We add ? 8m for salaries. His son Mark is deputy chairman of one Oliver firm; his daughter Lynn is company secretary of another. RICHARD LEA- HAIR Valves open up cash flow 921= ? 61m Nicola Foulston* Racing circuits and inheritance.

Switzerland- based Foulston, 41, built up Brands Hatch Leisure after the death of her father, John, and made ? 35m when it was sold. The family made ? 29m from the sale of Atlantic Computers and has other assets. ( ? 70m, 1,118=) Philip Hulme Computers. Computacenter co- founder Hulme, 60, has a stake in the Hatfield firm worth ? 36m. He also has an ? 18m stake in Dealogic, a computer software operation, and other assets. ( ? 90m, 879=) Bob Keiller Oil services. Keiller, 45, led a ? 150m management buyout of Aberdeen offshore services group PSN in 2006. He has a ? 61m stake. ( ? 61m, 1,254=) 924= ? 60m Lord Alli Media. Labour peer Alli, 44, is improving profits as chief executive at the television rights group Chorion. He also sits on the board of Shine, Elisabeth Murdoch's TV production company. ( ? 70m, 1,118=) David Andrews Finance and outsourcing. Xchanging, one of Britain's biggest outsourcing businesses, was set up by Andrews, 59, who has a stake valued at ? 41m. Other assets take him to ? 60m. ( ? 70m, 1,118=) Harley and Philip Barnard* Transport. Harley, 63, and Philip, 61, controlled Taylor Barnard, a Suffolk- based haulier sold for about ? 99m in 2000. The brothers now run Marriott Holdings, an Ipswich motor trader. ( ? 70m, 1,118=) John Bonfield Finance. The 50- year- old owns and runs the Bonfield asset management and property group. We value the London business at ? 60m. ( ? 75m, 1,049=) Gordon Bonnyman Finance. Bonnyman, 64, has a ? 19m stake in London private equity firm Charterhouse Capital.

With past profits, Bonnyman is worth ? 60m. ( ? 140m, 564=) Gary Brown and Jacqueline Jones Betting shops. The Welsh betting shops chain Jack Brown was sold to Ladbrokes for ? 76m in 2005. Gary, 49, was managing director of the Pontypridd- based operation and with his sister Jacqueline, 54, owned all of the shares. ( ? 70m, 1,118=) Tony Brown* Office furniture. Brown, 72, owns Bisley Office Equipment, the Surrey and Gwent manufacturer. We value it at ? 50m, adding ? 10m for other wealth. ( ? 73m, 1,096=) The Marquess of Cholmondeley Land. Cholmondeley, 48, inherited ? 118m in his father's will in 1990, including the 4,000- acre Houghton Hall estate in Norfolk and a 7,500- acre estate in Cheshire. ( ? 60m, 1,259=) Sir Tom Cowie Transport. Cowie, 86, built up Arriva, the Sunderland transport group. Share sales and other assets take him to ? 60m. ( ? 60m, 1,259=) David and Richard Darling Computer games. Brothers David, 42, and Richard Darling, 41, made ? 80m from their shares in Warwickshire- based Codemasters Group. ( ? 65m, 1,197=) Pradip and Manish Dhamecha Cash and carry and property.

The brothers, aged 50 and 49 respectively, run the Dhamecha cash and carry group, with five depots inside the M25. Property assets take them to ? 60m. ( ? 75m, 1,049=) Ernie Fisher* Steel. The Enniskillen company Fisher Engineering was sold for ? 90m in 2007. Fisher, 57, the managing director, and the family received more than ? 59m in cash and shares. ( ? 70m, 1,118=) Paul Gibbons Media and golf. Gibbons, 61, worked with Sir John Madejski ( qv) on Auto Trader magazine and made nearly ? 86m when he sold his stake in 1998. He has spent up to ? 15m on golf courses. ( ? 69m, 1,178=) David Gradel* Property. Gradel, 60, and his family own most of the shares in UK Estates, a London property company, and have large property portfolios in Glasgow, Leeds and Birmingham. ( ? 75m, 1,049=)

Norman Grundon* Waste management. Grundon, 67, is the son of the founder of Oxfordshire- based Grundon Waste Management and now heads the company. ( ? 80m, 969=) Engelbert Humperdinck Music. Humperdinck, 72, has spent 50 years in the music business with more than 150m records sold. He is still touring. ( ? 79m, 1,001=) David Instance* Printing. Instance, 70, and his family made ? 50m when Kent printing firm Inprint Systems was sold .

The family has a 90% stake in Eschmann Holdings, a West Sussex medical equipment business. ( ? 60m, 1,259=) Zuber Issa* Petrol stations. Lancashire- based Issa, 36, bought run- down petrol stations and upgraded them. Euro Garages now owns and runs 70 petrol stations and associated shops in northwest England. ( ? 90m, 879=) Ron Jelley* Construction. Leicester housebuilder Jelson Holdings is led by chairman Jelley, 82. We value Jelson at ? 50m, adding ? 10m for family assets. ( ? 123m, 636=) Mark Knopfler Music. Former Dire Straits frontman Knopfler, 59, went on a 100- date tour last year through Europe and North America. Gross box office receipts came in at $ 7.6m from the North American leg. ( ? 70m, 1,118=) Alex Langsam Hotels. Langsam, 70, is joint owner of Manchester- based Britannia Hotels, with a stake worth ? 40m. We add ? 20m for past salaries. ( ? 64m, 1,233=) Alan and Edward Lee Property. London- based Princeton Investments is run by Alan, 51, and Edward Lee, 49, sons of post- war developer Arnold Lee. ( ? 75m, 1,049=) Noel Lister* Furniture. Lister, 81, will have been saddened by the collapse of the MFI furniture group he founded. He sold his last stake in the business in 1985. ( ? 60m, 1,259=) Michael McComb Mobile phones. McComb, 51, opened his first Mobile Phone Store in Southport in 1993 and sold the business in a deal that valued it at ? 67m. ( ? 70m, 1,118=) Alan Macdonald Construction. Macdonald, 60, owns Dawn Group, which is involved in construction and development, and owns 50% of Ayr racecourse. ( ? 75m, 1,049=) David Mairs Finance. Mairs, 50, ran the Wirral- based Ashworth Mairs insurance operation, which was sold in a ? 62m management buyout in 2006. ( ? 55m, 1,355=)

John Miskelly Property and transport. Miskelly, 45, owns MTS ( NI), which has transport contracts in the public sector. He also owns hotels, a nursing home operation and development land in Belfast and Dublin. ( ? 65m, 1,197=) Raymond Mould Property. Mould, 68, is looking to make his third fortune with his new property company, London & Stamford Investments. He made ? 53m from the sale of two previous businesses. ( ? 60m, 1,259=) The Earl of Radnor Land and art. The 9th earl, 54, inherited Longford Castle and its 10,000- acre Wiltshire estate when his father, who had an exceptional collection of Old Master paintings, died in August. ( ? 65m, 1,197=) The Earl of Rosebery Land. The 7th earl, 80, runs his 21,000- acre South Queensferry estate near Edinburgh. The land should be worth ? 10m and the family has art worth at least ? 50m. ( ? 65m, 1,197=) Andrew Sasson Bars and nightclubs. Sasson, 39, from Surrey, sold a 50% stake in his Las Vegas- based Light Group to a Dubai investor last year. ( ? 100m, 784=) Peter Savill Property. Savill, 61, son of a Scarborough antiques dealer, built his fortune from magazine publishing, racehorses and property. ( ? 65m, 1,197=) Jody Scheckter Motor racing and defence training. Former Formula One champion Scheckter, 59, runs a 2,500- acre estate in Hampshire. He sold the US- based Firearms Training Systems and, with other investments, should have picked up at least ? 100m. ( ? 75m, 1,049=) David Seymour* Hotels and travel. Seymour runs the family's Jersey hotels business. ( ? 100m, 784=) Duncan Sinclair* Property. London- based Mountview Estates is chaired by Sinclair, 61, and the family stake is worth about ? 57m. We add ? 3m for other assets. ( ? 104m, 777=) Jim and Mark Slater Finance. Jim Slater, 80, the former chief of Slater Walker, and his son Mark, 39, had a ? 24m stake in Galahad Gold, which was wound up last year. Other interests keep them at ? 60m. ( ? 60m, 1,259=) Jimmy and Simon Thomas Bingo. Jimmy, 75, and his son Simon, 43, sold their Loughborough- based leisure business, including the Beacon bingo hall chain, for a reported ? 80m in 2006. ( ? 70m, 1,118=)

Kenneth Townsley Leisure. Townsley, 63, started his travel career at the age of 15, shifting luggage at Blackpool airport. He used redundancy pay to set up his first business, Trident Travel. Now named Gold Medal Travel, it operates from Preston and includes brands such as Netflights.

Townsley sold just over 50% to Thomas Cook for ? 25m in December. For now, we value him at ? 60m. ( New entry) Tony and Maureen Wheeler Publishing. Tony, 62, and his wife, Maureen, 59, founded Lonely Planet, bought by BBC Worldwide in a deal reported to value the firm at ? 100m.

They kept 25%. After tax and a ? 3m gift to the London Business School, we value them at ? 60m. ( ? 75m, 1,049=) Tom Wilson* Industry. FG Wilson, the Irish generator company, sold for ? 100m after tax. This was reinvested but we cut Wilson, 57, and family to ? 60m. ( ? 70m, 1,118=) Douglas Woolf* Property. Woolf, 71, and family trusts own Romulus, a Leicester property group. ( ? 63m, 1,239=) 966= ? 58m Viscount Allendale Land. His estates cover 20,000 acres of Northumberland and we value the 4th viscount, 60, and his family assets at ? 58m. ( ? 60m, 1,259=) Zameer Choudrey* Cash and carry. Choudrey, 51, heads Bestway, the Anglo- Pakistani group in London. He and his family have a ? 51m holding and other assets. ( ? 88m, 912=) John Halewood* Wines and spirits. Halewood International experienced a surge in demand for Chinese beer Tsingtao around the 2008 Olympics. The Merseyside firm is owned by Halewood, 61, who has other assets. ( ? 90m, 879=) Bill Jordan Cereals and health foods. Jordan, 60, chairs Bedfordshire food company W Jordan. We value the family at ? 58m for its remaining stake. ( ? 75m, 1,049=) Ray Kelvin Fashion. Christmas price battles contributed to an 11.4% pre- tax profit drop for Ted Baker. London- based Kelvin, 53, chief executive, has a ? 53m stake in the UK and overseas chain as well as other assets. ( ? 87m, 915=) Afzal and Akmal Khushi Sportswear. Rapid expansion of Trespass, the Glasgow outdoor clothing chain, hit profits. It belongs to brothers Afzal, 53, and Akmal, 52. ( ? 85m, 924=) Michael Pass Flooring and property. About 70% of the UK's indoor sports are played on Granwood floors. Pass, 72, who lives in Derbyshire, also has other firms. ( ? 65m, 1,197=) Dave Richards Motor racing. Prodrive, Richards' Oxfordshire automotive firm, runs Aston Martin Racing and Ford Performance Racing. About 150 jobs were cut after Subaru ditched its rally team in December. Production is down 30% at Aston Martin, which 56- year- old Richards has chaired since Prodrive led a ? 480m buyout in 2007. ( ? 72m, 1,100=)

Rob Templeman Retail. Templeman, 51, ran the Harveys furniture chain, then Homebase. He has chaired Halfords and was chief executive at Debenhams. ( ? 79m, 1,001=) Adrian White* Water. White, 66, started private water firm Biwater in 1968. The family has 70% of the ? 75m Dorking firm. Other assets include a vineyard. ( ? 76m, 1,043=) 976= ? 57m Percy Barnevik Industry. The 68- year- old Swede quit the General Motors board in February after 12 years. He runs a project from London to cut poverty abroad. ( ? 65m, 1,197=) Michael Gregory Engineering supplies. Cromwell Holdings, 64- year- old Gregory's industrial tools company, launched in Leicester, has 46 UK branches. ( ? 70m, 1,118=) William Lloyd* Animal feed and poultry. Lloyd, 52, is a director and largest shareholder of Lloyd's ( Animal) Feeds in Oswestry. ( ? 76m, 1,043=) Simon and Paul Upward Property. Ocobase, the brothers' Croydon property company, is worth ? 50m and Simon, 48, and Paul, 46, have other property interests. ( ? 71m, 1,116=) 980= ? 56m Dave Allen Casinos and leisure. Allen, 67, former chairman of Sheffield Wednesday FC, owns all but 0.1% of A& S Leisure, based in Sheffield. ( ? 62m, 1,246=) Gerald Leeke* Retailing. Leekes Group agreed a ? 37.7m finance deal with Barclays last year to fund expansion. The family firm is chaired by Gerald, 67. ( ? 78m, 1,012=) Rupert Mucklow* Property. The Birmingham property group A& J Mucklow posted a ? 38.8m half- year loss in December.

It is chaired by Mucklow, 45. ( ? 92m, 871=) David and Karina Rickards Internet. The couple made about ? 55m when they sold Pipex Internet, their Hertfordshire business. Other interests and assets put David, 43, and his 42- year- old wife at ? 56m. ( ? 56m, 1,352=) Robin Tomkins* Property. Through family business Frincon Securities, the 82- year- old estate agent turned developer created the Triangle shopping centre in the Essex resort of Frinton- on- Sea, which was sold in 2006. ( ? 60m, 1,259=) Elizabeth Tompkins Inheritance. Tompkins, 72, is the widow of Richard Tompkins, founder of Green Shield Stamps and the Argos catalogue shops. ( ? 57m, 1,346=) 986= ? 55m Lord and Apurv Bagri Metal. Apurv Bagri, 49, runs the Minmetco operation started by his father, Lord Bagri, 78, who left India for London in 1959. ( ? 60m, 1,259=)

John Black Property. Black, 69, retired from Galliard Holdings in Essex and sold stakes to Jack Petchey ( qv) and Frogmore Property for about ? 75m. ( ? 65m, 1,197=) Benjamin Bonas* Jewellery. With trusts, Bonas, 69, owns a majority of London diamond broker Bonas. ( ? 67m, 1,186=) Stephen Bond* Aviation. Bond Aviation Group is hoping to buy Gloucestershire airport for about ? 20m. Bond, 58, is managing director. ( ? 85m, 924=) David Hudaly Dentistry. The third- generation dentist, 52, had a stake of about ? 55m when Integrated Dental Holdings in Bolton was sold last year. ( ? 60m, 1,259=) James Lambert* Property. Lambert, 52, has built a property portfolio since his family's 1988 sale of the London developer Lynton. ( ? 69m, 1,178=) James and Robert McNeil Industry. Scots James, 64, and Robert McNeil, 63, built Apollo Window Blinds before selling for ? 55m. The brothers have other assets. ( New entry) Richard Matthews Yachts. Respected sailor Matthews, 60, sold the Ipswich business Oyster Marine last year, netting more than ? 50m. He retains a stake. ( ? 55m, 1,355=) Richard Northcott Retailing. Northcott, 61, founded the Dodge City DIY centres, sold to Woolworths for ? 17m. He then founded Pet City, divested for ? 150m. Northcott's stake in the upmarket jeweller Theo Fennell, of which he is chairman, is now valued at less than ? 1m. ( ? 60m, 1,259=) Finian O'Sullivan Oil. Burren Energy, the London exploration group founded by O'Sullivan, 54, was sold for ?1.7 billion.

Falling asset values trim his stake this year. ( ? 70m, 1,118=) Andrew Page Car parts. Leeds- based Page, 56, has built the components supplier started by his father to 40 depots and a business worth ? 40m. He has other assets. ( ? 95m, 854=) John Robinson Fashion. Robinson, 61, founded the Jigsaw fashion brand. He owns all of the Richmond- based business, worth ? 42m, and has property interests. ( ? 65m, 1,197=) Jacob and Niels Stolt- Nielsen Shipping and seafood. The Norwegian brothers' stake in Stolt- Nielsen is down this year to about ? 50m. Jacob, 46, and Niels, 44, who live in London, have other wealth. ( ? 130m, 597=) Trevor Storer* Food. Sponsoring ITV's Who Wants to Be a Millionaire? helped lift turnover at Pukka Pies to ? 28.4m in the year to last May, with a ? 6.4m profit. The Leicester firm, run by Storer, 78, and sons Andrew, 48, and Tim, 45, makes 50m pies and pasties a year. ( ? 54m, 1,389=) Chris Wright Music. Wright, 64, rejected a ? 133m offer for Chrysalis music last April. The London group is now worth ? 39m. He has property and other assets. ( ? 70m, 1,118=)

924= ? 60m New entry Peter Ellis Foreign exchange Ellis's entrepreneurial flair was evident from the age of eight when he trawled jumble sales in Chorleywood, Hertfordshire, looking to snap up bargains with the money from his paper round. He started as a futures broker in 1982, and in 1995 he saw an opportunity for non- speculative foreign exchange and founded Currencies Direct. Five years later, tiring of the City, he sold up and began Foreign Currency Direct in Old Amersham, Buckinghamshire. In 2007 it made more than ? 3m on ? 426.7m sales. With 64 staff, it is growing fast and should be worth at least ? 45m. Ellis, 52, who collects music memorabilia and enjoys big game fishing in the Indian Ocean, owns it all. As well as riding six miles to work every day, Ellis has cycled from Coronation Street's Rovers Return to the EastEnders' Queen Vic for charity. Other assets and property take him to ? 60m.

Cashing in on currency 843= ? 68m s ? 18m, 36% Tracey Ullman and Allan McKeown Television Ullman's satirical show, State of the Union, has just started its second season on American television. A regular on the US networks, she started out in Britain in musical theatre before moving into comedy. She also had a pop career before leaving for America.

Her show on the Fox channel famously spawned The Simpsons, before she moved to the cable channel HBO. The 49- year- old from Slough has won seven Emmy awards for her work in America and is expected to receive the inaugural Charlie Chaplin award from Bafta's Los Angeles branch at the British Comedy Festival and Awards next month. In 1983 she married McKeown, 62, a hairdresser turned television tycoon, who made his name producing hits such as Auf Wiedersehen Pet, Birds of a Feather and Lovejoy. McKeown, who also produced the hit stage show Jerry Springer: The Opera, made ? 4.2m from the sale of his SelecTV operation. His British company, Allan McKeown Presents, is worth ? 6m on the back of a ? 616,000 profit on ? 2.4m sales in 2007- 08. McKeown and Ullman, pictured right, have a mansion in LA as well as a home in London's Mayfair and other assets. 2008: ? 50m, 1,446= SIPA PRESS/ REX FEATURES

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