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And the definition is the messenger by the way not the maths guy.

Which one Jazzgirl?

All of them Brendan 🎓

Many thanks Brendan

I have more or less finished before coming back. It was easier than I thought, but I couldn't get all the parsing, so your explanations were very helpful.

18ac I still can't tell which of my two words that begin and end with the same letters that each mean the two words in the answer. Which vowel do I use? I'm going for "e".
14d I got the answer, but couldn't parse it. I'd gone for "s" as the issue. Silly me.
I got 12ac and the use of the word overture. Thanks Jazzgirl
31ac I'd never have got that parsing without your help - so thank you
1d I got from the definition. I should have known the numbers, but it is along time since my maths "A" level.

I've just seen 9ac. I couldn't see the definition. Tricky.
10ac I can't see where the last two letters of the answer come from in the word play.
27ac I'm happy with my answer, but can't parse the last four letters.
2d I have a food stuff, but can't see the sailor.

So, what theme? Maths or something else?

Hi Roof

Something else. If you ever use Word on the PC some of the answers may look familiar.

I forgot to say my FOI was 13ac, my LOI was 9ac and my COD 11ac, 26ac

I still can't parse 15ac, even though I know the name of Portsmouth's football team. I hope that impresses Brendan and Rocky.

Hi Roof
18 doesn't start and finish with the same letter
10 The second last letter comes from "extremely special", and the last is a type of shirt
27 you may have the S in the parsing in the wrong place - the electricity supply surrounds the "live"
2d if you can't see the sailor, you may have it wrong!

15a is nothing to do with Portsmouth! Compound anagram

We may win you over yet Roof.

For the theme, Google the combined answers to “26a,18,24” or “4,5” or “12,29” there are many more.

Geeker, good spot, 3d is almost but not quite there :-)