PricewaterhouseCoopers donated more than £100,000 (€115,236) worth of professional advice to some of the Conservative Party's most senior politicians in the first quarter of the year, it has emerged, as the financial advisory group helped prepare the party for government should it win the next election.

A total of £102,950 was donated to the Conservative Party in non-cash gifts by PwC. The figure represents the price of professional advice and staff provisions awarded to the party, for which it was not charged. PwC provided no advice to either Labour or the Liberal Democrats over the period.