Mr. Tony O'Brien:

I think they are extremely valuable for a number of reasons. I will come to the qualifications and the disclaimer. In order to establish a baseline from which we could go forward, given that the 2022 accounts did not represent that baseline, it was necessary to reconstruct and restate using all of the available resources and the input of external auditors, who are new. This is their first audit. In order to begin to come back into compliance, both with CRA and AHBRA, and with our obligations for companies registration, it was absolutely necessary we produce a set of accounts for 2023. There is huge value in that.

In regard to the qualifications, to put it a different way, in order to get to a point where we did not have qualifications, we could have invested an inordinate amount of money and time that was not available to us to chase down every lead. Given how late they are already and our promise we made to be here today, we took a view as a board that it was necessary, with the consent of the auditors, to pull the shutters down on that work.