Mr. Richard Collins:

If I can clarify as well, when I came in, the accounts for 2019 were being finalised. A lot of barter transactions went through in 2019 and had not been included in the management accounts during the year so they had to be brought on as a year-end adjustment at that stage. The financial manager in the commercial division was not over this. It was being run by the commercial division. The commercial division was initiating and approving the transactions outside the financial manager there. His role was a book-keeping role effectively.