I wonder why he didn't just use 'number'. What is the significance of using the hashtag symbol? I had to 'phone a friend' to get that clue, as I had no idea!
Took me ages to get 26a, thought not sure why. LOI was 5d. Thought the definition was a bit loose.
COD probably also 20a. and 9a made me smile. All in all, a lovely Everyman today.