<p>An Interim Commercial FD with trading expertise is sought to join this Manchester e-commercial business.</p><p>The business is a recognised name in the industry and requires interim support for a period of 6 months. </p><p>Manchester based, ideally 2 days per week in office. </p><p>Key experience required: </p><ul><li>Trading calendar, flash reporting, revenue forecasts</li><li>Margin and pricing strategy/sales analytics</li><li>Range planning and stock/inventory optimisation</li><li>Supporting buying/trading teams with commercial insight</li><li>Promotions and seasonal planning</li><li>Leadership </li></ul><p>Your experience will have been gained in an e-commerce/FMCG background. </p><p>Trading/pricing/merchandising must be clear on CV. </p><p>Immediate start, flexible working, modern offices, collaborative and friendly team. </p><p> </p><p> </p><p> </p><br><p>Robert Half Ltd acts as an employment business for temporary positions and an employment agency for permanent positions. Robert Half is committed to diversity, equity and inclusion. Suitable candidates with equivalent qualifications and more or less experience can apply. Rates of pay and salary ranges are dependent upon your experience, qualifications and training. If you wish to apply, please read our Privacy Notice describing how we may process, disclose and store your personal data: roberthalf.com/gb/en/privacy-notice.</p><img src="https://counter.adcourier.com/Q2F0aGVyaW5lLkhlbnJ5LjEyNTU0LjEwOTIzQHJoaS5hcGxpdHJhay5jb20.gif">
<p>Are you an experienced finance professional with a passion for making a meaningful impact? Our client, a leader within their industry, is seeking a skilled Finance Manager to take charge of their financial operations and support their wider team. It is a brand new role to cope with their continued success. </p><p>About the Role:</p><p><br />This is a fantastic opportunity to play a key role in a highly regarded organisation. Reporting to senior leadership, you will be responsible for managing all aspects of month-end processes, including producing monthly management accounts, presenting financial results, and leading budgeting and forecasting.</p><p>You will also:</p><ul><li>Handle queries from stakeholders at all levels, ensuring transparency and accuracy in financial reporting.</li><li>Identify and spearhead process improvements to create efficiency and enhance the overall finance function.</li><li>Collaborate with and support teams to maintain a high-functioning financial framework within a non-profit organisation.</li></ul><p>This role offers a supportive working environment and embraces an a flexible working pattern, enabling professionals across the UK to achieve work-life balance while contributing to a worthy cause.</p><p>About You:<br />You are a qualified accountant (ACA, ACCA, CIMA) with several years of post-qualification experience. Ideally, you bring:</p><ul><li>A practice-trained background with hands-on experience managing audits and financial reviews.</li><li>Strong foundations in both practice and industry, with proven expertise in delivering financial reporting and driving improvements in processes.</li><li>Top-notch analytical and presentation skills, confident in communicating insights and recommendations to non-finance audiences.</li></ul><p>This is a chance to work in a role that combines your financial acumen and a passion for meaningful change.</p><p>What's in it for you?</p><ul><li>Competitive salary package circa £65,000 (negotiable based on experience).</li><li>Performance-based bonus to reward your success.</li><li>A comprehensive benefits package, including health, retirement, and bespoke well-being initiatives.</li><li>A commitment to flexible working with home-based options.</li></ul><p> </p><p>Robert Half Ltd acts as an employment business for temporary positions and an employment agency for permanent positions. Robert Half is committed to diversity, equity and inclusion. Suitable candidates with equivalent qualifications and more or less experience can apply. Rates of pay and salary ranges are dependent upon your experience, qualifications and training. If you wish to apply, please read our Privacy Notice describing how we may process, disclose and store your personal data: roberthalf.com/gb/en/privacy-notice.</p><img src="https://counter.adcourier.com/bHVrZS5jcm93dGhlci4wNTYxNi4xMDkyM0ByaGkuYXBsaXRyYWsuY29t.gif">
<p>A Finance Manager is sought to join this Blackburn based local authority. This role will involve management and financial accounting duties.</p><p>The district council is seeking a CIMA, ACCA or CCAB qualified accountant to join the friendly team in Nelson.</p><p>You will provide high-quality financial information, including statutory financial reporting, accounting and management of the Councils revenue budget. This role will involve Management Accounts preparation, revenue grant funded schemes and the Treasury Management function. </p><p>Working closely with the Head of Finance, this role will oversee a team of 9, main duties: </p><p> </p><p>To support the close down process by undertaking the accounting work needed to prepare subsidiary and final accounts for examination by an External Auditor</p><p><br />To lead on the annual budget and in-year budget monitoring processes by undertaking the preparation and monitoring of the Council's revenue budget and revenue funding sources in conjunction with relevant service/budget managers and the Director of Resources all within agreed timescales</p><p><br />To lead on the revenue close down process by undertaking the accounting work needed to prepare subsidiary and final accounts for examination by an External Auditor</p><p><br />Overseeing Revenue coding structure and ensure appropriate use of funds.<br />To advise Project working groups both within the council, and those involving partners and other stakeholders on:</p><ol><li>Expenditure and funding streams</li><li>Monthly and Quarterly monitoring, and projections</li><li>Maximising the approved use of project management funds</li><li>Completion of statutory returns to government and grant bodies.</li></ol><p>Monitoring of treasury management throughout the year, leading on reporting of strategy and performance, as well as overseeing cashflow planning</p><p><br />To perform monthly monitoring and Annual reconciliation of the Council's Housing Benefit expenses and complete returns to government bodies in-line with deadlines</p><p><br />Ensuring that proper processes and protocols are in place so that the Council complies with all relevant VAT, employment and other taxation legislation including the Making Tax Digital agenda for VAT submissions</p><p><br />To promptly prepare and submit information and analyses as required by the Government Departments, CIPFA, Companies House, HMRC and other organisations, including statistical returns in accordance with prescribed timescales</p><p> </p><p>The ideal candidate will need to working towards or a fully qualified accountant, with excellent technical accounting skills. you will have experience in the preparation of statutory accounts, budget preparation and budgetary control and you must be proficient in the use of computerised financial systems.</p><p>You will be an innovative self-starter, with an aptitude for interpreting, explaining and applying accounting standards and policies, and an analytic approach in evaluating business proposals. You'll have excellent communication skills, be able to build effective relationships at all levels and to manage both your own and your team's workload.</p><p>The Borough is currently on a transformation journey with a number of huge projects ongoing. Lively, dynamic, and always improving it's a great time to join. </p><p>In addition you will benefit from market leading benefits to include Local Government Pension Scheme, generous holiday allowance (up to 31 day excl. public holidays) with the option to buy additional annual leave, a cycle to work scheme, home tech and car scheme salary sacrifice schemes. You will also be rewarded with access to the benefits programme, which provides easy access to unbeatable discounts for retailers such as Argos, M&S, B&Q, Currys PC World, etc.</p><p> </p><p> </p><p> </p><p>Robert Half Ltd acts as an employment business for temporary positions and an employment agency for permanent positions. Robert Half is committed to diversity, equity and inclusion. Suitable candidates with equivalent qualifications and more or less experience can apply. Rates of pay and salary ranges are dependent upon your experience, qualifications and training. If you wish to apply, please read our Privacy Notice describing how we may process, disclose and store your personal data: roberthalf.com/gb/en/privacy-notice.</p><img src="https://counter.adcourier.com/Q2F0aGVyaW5lLkhlbnJ5LjM4NDI4LjEwOTIzQHJoaS5hcGxpdHJhay5jb20.gif">
<p>Robert Half Accountancy and Finance is recruiting for a Finance Business Partner to join a PE backed service business based in Leeds. This role will serve as an advisor and decision support for the non-finance stakeholders, ensuring that operational decisions are informed by accurate financial data and analysis. If you have a strong financial acumen, a collaborative approach, and a passion for improvement, we'd love to hear from you.</p><p><strong>Key Responsibilities:</strong></p><ul><li>Deliver weekly profit and loss (P&L) reports to Gross Margin level, accompanied by detailed analysis, observations, and recommendations for operational improvements.</li><li>Produce complete monthly management accounts (P&L and Balance Sheet), ensuring reconciliation and accuracy of all financial entries</li><li>Align monthly management accounts with weekly P&Ls</li><li>Lead and implement value-adding financial projects and investigations</li><li>Support budget creation and analysis exercises to ensure realistic and actionable financial planning</li></ul><p><strong>Candidate responsibilities: </strong></p><ul><li>Qualified/part-qualified or qualified by experience candidates will be considered</li><li>A strong ability to independently review and validate your own financial work</li><li>Experience in a similar Finance Business Partner or Management Accountant role</li><li>Professional demeanor with strong interpersonal skills to engage confidently with stakeholders at all levels.</li><li>Exceptional organisational skills with the tenacity to resolve challenges and drive results.</li><li>Approachability and confidence to be a trusted advisor to operational teams and leaders.</li></ul><p>Salary:</p><p>£40,000 - £45,000k, plus additional benefits and a hybrid work pattern.</p><p>Robert Half Ltd acts as an employment business for temporary positions and an employment agency for permanent positions. Robert Half is committed to diversity, equity and inclusion. Suitable candidates with equivalent qualifications and more or less experience can apply. Rates of pay and salary ranges are dependent upon your experience, qualifications and training. If you wish to apply, please read our Privacy Notice describing how we may process, disclose and store your personal data: roberthalf.com/gb/en/privacy-notice.</p><img src="https://counter.adcourier.com/cmViZWNjYS5tY2xhcnR5LjE0Nzc4LjEwOTIzQHJoaS5hcGxpdHJhay5jb20.gif">
<p><strong>Finance Business Partner - 12 Month FTC (Potential to Go Permanent)</strong><br /> <strong>Locations:</strong> London, Coleshill, or Newcastle<br /> <strong>Salary:</strong> £60,000 - £65,000 + £5,200 car allowance</p><p>We're seeking an experienced <strong>Finance Business Partner</strong> to join a high-performing finance team on a 12-month contract, with the possibility of a permanent role. You'll work closely with senior management to provide financial insight, drive commercial decisions, and help shape the strategic direction of a key business area.</p><p><strong>Key Responsibilities:</strong></p><ul><li>Take ownership of financial planning cycles, producing robust budgets, forecasts, and monthly performance reports.</li><li>Partner with senior leaders to interpret financial results, identify opportunities, and challenge assumptions to improve outcomes.</li><li>Contribute to commercial decision-making by reviewing and validating new business proposals and contract terms.</li><li>Streamline and enhance financial processes to improve accuracy, efficiency, and compliance with regulatory standards.</li><li>Lead and develop a Junior Finance Business Partner, ensuring high-quality outputs and professional growth.</li><li>Monitor key financial metrics, investigate variances, and recommend corrective actions where needed.</li><li>Maintain strong working relationships across operational and corporate functions to ensure alignment on goals and priorities.</li></ul><p><strong>Skills & Experience:</strong></p><ul><li>Fully qualified accountant (ACA, CIMA, ACCA or equivalent) with solid post-qualification experience.</li><li>Demonstrated success in a finance partnering role within a complex or multi-site organisation.</li><li>Commercially astute, with the ability to analyse data, spot trends, and translate findings into actionable plans.</li><li>Strong leadership and coaching skills, with experience managing or mentoring finance staff.</li><li>Advanced Excel skills; familiarity with ERP systems and data visualisation tools (e.g., Power BI) is an advantage.</li></ul><p><strong>What's on Offer:</strong></p><ul><li>Opportunity to work in a strategic, commercially focused role with senior stakeholder exposure.</li><li>12-month FTC with a strong chance of moving to a permanent role.</li><li>Choice of base location: <strong>London, Coleshill, or Newcastle</strong>.</li><li>Hybrid working - 2 days in the office per week, plus occasional travel to sites.</li></ul><p> </p><p>Robert Half Ltd acts as an employment business for temporary positions and an employment agency for permanent positions. Robert Half is committed to diversity, equity and inclusion. Suitable candidates with equivalent qualifications and more or less experience can apply. Rates of pay and salary ranges are dependent upon your experience, qualifications and training. If you wish to apply, please read our Privacy Notice describing how we may process, disclose and store your personal data: roberthalf.com/gb/en/privacy-notice.</p><img src="https://counter.adcourier.com/eWFoeWUuZGluZWguMTk1MDkuMTA5MjNAcmhpLmFwbGl0cmFrLmNvbQ.gif">
<p>Robert Half has partnered with a leading services business to recruit for a Finance Business Partner<strong>.</strong> We are seeking a commercially minded Finance Business Partner to drive financial performance and provide strategic insight across key contracts. This is a visible and influential role, offering progression and the opportunity to shape commercial outcomes. This is a hybrid role based in Stoke-on-Trent.</p><p><strong>Key Responsibilities</strong></p><ul><li>Act as a trusted advisor, providing real-time financial analysis and challenge to stakeholders.</li><li>Lead on commercial pricing for bids, renewals, and contract retentions.</li><li>Deliver financial oversight across contracts, including reporting, forecasting, and risk management.</li><li>Support contract negotiations and process improvements to maximise value.</li><li>Work closely with Procurement to optimise supplier agreements.</li><li>Contribute to period-end reporting, audits, and continuous improvement initiatives.</li></ul><p><strong>About You</strong></p><ul><li>Qualified or Part Qualified Accountant (ACA / CIMA / ACCA) with strong commercial finance experience.</li><li>Proven background in stakeholder management and client-facing roles.</li><li>Highly analytical with advanced Excel and financial systems knowledge.</li><li>Confident working independently, with the ability to manage multiple priorities.</li><li>Proactive, adaptable, and solutions-focused with strong business acumen.</li></ul><p><strong>Benefits</strong></p><ul><li>Salary: £40,000 - £60,000 + car allowance (£4600 per annually)</li><li>Opportunity to influence commercial strategy in a growing business.</li><li>Career development and progression opportunities.</li></ul><p>Robert Half Ltd acts as an employment business for temporary positions and an employment agency for permanent positions. Robert Half is committed to diversity, equity and inclusion. Suitable candidates with equivalent qualifications and more or less experience can apply. Rates of pay and salary ranges are dependent upon your experience, qualifications and training. If you wish to apply, please read our Privacy Notice describing how we may process, disclose and store your personal data: roberthalf.com/gb/en/privacy-notice.</p><img src="https://counter.adcourier.com/eWFoeWUuZGluZWguNzgyMjkuMTA5MjNAcmhpLmFwbGl0cmFrLmNvbQ.gif">
<p><strong>Salary:</strong> Up to £55,000 + benefits plus bonus</p><p><strong>Location:</strong> Hybrid working (c. 3 days per week on-site)</p><p>Robert Half is working with a leading organisation in the manufacturing sector to recruit a Finance Business Partner. This is a key role within the finance team, supporting operational and strategic decision-making across a complex, multi-site environment.</p><p>You'll be responsible for providing financial insight, managing costs, and partnering with senior stakeholders to drive performance. This position offers excellent scope for progression and development within a growing finance function.</p><p><strong>Key Responsibilities</strong></p><ul><li>Act as a trusted partner to operational teams, providing financial analysis and guidance</li><li>Lead on cost management and reporting, ensuring accurate and timely information</li><li>Support budgeting, forecasting, and long-term planning processes</li><li>Deliver commercial insight to aid decision-making and improve efficiency</li><li>Work on systems improvements and contribute to finance transformation projects</li></ul><p><strong>About You</strong></p><ul><li>Part-qualified or qualified accountant (CIMA / ACCA / ACA or equivalent)</li><li>Experience in manufacturing is a must for this role</li><li>Strong analytical skills and attention to detail</li><li>Comfortable working with non-finance stakeholders to influence and challenge</li></ul><p> </p><p>Robert Half Ltd acts as an employment business for temporary positions and an employment agency for permanent positions. Robert Half is committed to diversity, equity and inclusion. Suitable candidates with equivalent qualifications and more or less experience can apply. Rates of pay and salary ranges are dependent upon your experience, qualifications and training. If you wish to apply, please read our Privacy Notice describing how we may process, disclose and store your personal data: roberthalf.com/gb/en/privacy-notice.</p><img src="https://counter.adcourier.com/eWFoeWUuZGluZWguNzU5ODkuMTA5MjNAcmhpLmFwbGl0cmFrLmNvbQ.gif">
<p>A fantastic opportunity has arisen for an experienced Finance Manager to join a leading organisation based in Leeds. This role is ideal for a driven and detail-oriented finance professional ready to make a significant impact.</p><p>Key Responsibilities:</p><ul><li>Manage the day-to-day financial operations, including budgeting, forecasting, and financial reporting</li><li>Provide accurate and actionable financial insights to key stakeholders</li><li>Lead and develop a high-performing finance team to meet business goals</li><li>Partner with other departments to improve processes and support strategic decision-making</li></ul><p>What We're Looking For:</p><ul><li>ACA, ACCA, CIMA qualified with relevant post-qualification experience</li><li>Proven experience in financial management, reporting, and leadership</li><li>Strong analytical skills with the ability to interpret and present complex data</li><li>Strong commercial awareness and a collaborative approach to problem-solving.</li></ul><p>What's On Offer:</p><ul><li>Competitive salary of £50,000- £55,000 DOE</li><li>Opportunity to join a reputable and growing organisation in Leeds</li><li>Career development opportunities and leadership responsibilities</li><li>Hybrid work pattern</li></ul><p> </p><p>Robert Half Ltd acts as an employment business for temporary positions and an employment agency for permanent positions. Robert Half is committed to diversity, equity and inclusion. Suitable candidates with equivalent qualifications and more or less experience can apply. Rates of pay and salary ranges are dependent upon your experience, qualifications and training. If you wish to apply, please read our Privacy Notice describing how we may process, disclose and store your personal data: roberthalf.com/gb/en/privacy-notice.</p><img src="https://counter.adcourier.com/cmViZWNjYS5tY2xhcnR5LjQ1MjgwLjEwOTIzQHJoaS5hcGxpdHJhay5jb20.gif">
<p>Are you an ambitious and proactive finance professional with a passion for driving business growth? Robert Half is proud to be recruiting for an exceptional FP&A Manager to join a dynamic and growing business in Leeds.</p><p>This is an exciting opportunity to play a pivotal role in the company's success by leading all budgeting and forecasting activities. You'll be the go-to expert for strategic financial planning, partnering with key stakeholders across the business to ensure alignment with growth objectives.</p><p><strong>The Role:</strong></p><ul><li>Lead and manage a high quality FP&A team, providing guidance, mentorship, and development opportunities.</li><li>Own the budgeting and forecasting processes, ensuring accuracy and timely delivery to support strategic decision-making.</li><li>Collaborate with department heads across the business to identify trends, risks, and opportunities.</li><li>Deliver clear and actionable insights to the leadership team, driving effective financial performance.</li></ul><p><strong>About You:</strong><br />We're looking for an ambitious and skilled FP&A Manager who thrives in a fast-paced, high-growth environment. To be successful, you'll need:</p><ul><li>Proven experience in budgeting and forecasting, preferably within a rapidly growing business.</li><li>A leadership mindset with the ability to manage and inspire a team.</li><li>Professional accounting qualification (e.g., ACCA, ACA, CIMA).</li><li>Strong communication skills to build relationships across teams and deliver impactful insights.</li><li>Ambition to grow with an exciting company that values your development.</li></ul><p><strong>Why Join Us?</strong><br />This business is committed to supporting your success and growth. You'll collaborate with a talented team and have the opportunity to make a lasting impact on a company that is continuously expanding.</p><p><strong>Location:</strong> Leeds<br /><strong>Salary:</strong> £70,000 - £85,000 plus benefits</p><p>Robert Half Ltd acts as an employment business for temporary positions and an employment agency for permanent positions. Robert Half is committed to diversity, equity and inclusion. Suitable candidates with equivalent qualifications and more or less experience can apply. Rates of pay and salary ranges are dependent upon your experience, qualifications and training. If you wish to apply, please read our Privacy Notice describing how we may process, disclose and store your personal data: roberthalf.com/gb/en/privacy-notice.</p><img src="https://counter.adcourier.com/bHVrZS5jcm93dGhlci43NDEwMi4xMDkyM0ByaGkuYXBsaXRyYWsuY29t.gif">
<p><strong>HEAD OF ACCOUNTS - PERMANENT - £80k - £90k - HYBRID - BIRMINGHAM </strong></p><p>Robert Half are thrilled to be working exclusively with a fantastic FMCG organisation who are looking for a full-time Head of Accounts, offering £80k - £90k + bonus and hybrid working! </p><p><strong>Responsibilities: </strong></p><ul><li>Lead the preparation of statutory and management financial reports in compliance with relevant accounting standards.</li><li>Oversee month-end, quarter-end, and year-end closing processes.</li><li>Manage the audit cycle and act as the primary liaison with external auditors.</li><li>Deliver process improvements to enhance accuracy, efficiency, and governance, with a focus on revenue recognition.</li><li>Support tax planning and compliance in accordance with legislative requirements.</li><li>Prepare and review balance sheet reconciliations, addressing variances as required.</li><li>Ensure correct treatment of revenue across varied business streams.</li><li>Produce monthly reporting packs and analysis for senior management and the board.</li><li>Assist in the consolidation of management accounts, including cash flow forecasting.</li><li>Manage quarterly VAT submissions.</li><li>Maintain the fixed asset register, ensuring compliance with capitalisation policies.</li></ul><p><strong>Requirements: </strong></p><ul><li>Fully qualified accountant (ACCA/ACA/CIMA).</li><li>Excellent communication and stakeholder management skills. </li><li>Experience of working in a complex, fast-paced environment. </li></ul><p>Robert Half Ltd acts as an employment business for temporary positions and an employment agency for permanent positions. Robert Half is committed to diversity, equity and inclusion. Suitable candidates with equivalent qualifications and more or less experience can apply. Rates of pay and salary ranges are dependent upon your experience, qualifications and training. If you wish to apply, please read our Privacy Notice describing how we may process, disclose and store your personal data: roberthalf.com/gb/en/privacy-notice.</p><img src="https://counter.adcourier.com/RW1pbHkuTGV3aXMuNDUxNDEuMTA5MjNAcmhpLmFwbGl0cmFrLmNvbQ.gif">
<p>Robert Half is delighted to be partnering with this Northwest based global SME in the appointment of a Finance Manager to lead the companies accounting function. The business produces products for well-known household names. </p><p>Reporting directly into the FD, the main purpose of the role will be to ensure efficient management of the global accounting function, producing insightful reporting on monthly business performance with clear indicators on successes and areas for improvement, and the timely preparation of submissions to the tax authorities for Corporation Tax, PAYE and VAT. </p><p>You will manage and develop the team through technical coaching and empowerment to enable them to perform and grow. You will understand the overall business goals and what they mean for you and your team and support your team members to achieve those goals. </p><p>Main duties include:</p><ul><li>Create & maintain monthly management reporting deck</li><li>Site controlling with full variance analysis</li><li>Continuous improvement of reporting to support business needs</li><li>Preparation of monthly/annual accounts </li><li>Oversight of monthly group reporting</li><li>Oversight of annual external audit process</li><li>Management of quarterly forecast & budget process </li><li>Quarterly corporation tax calculation and payment on account</li><li>Quarterly VAT submission and calculation of payment</li><li>Monthly PAYE reconciliation and calculation of payment</li><li>Management of the asset additions pool to ensure correct capitalisation</li></ul><p>This is a great role working within a collaborative team who hold their cultural values in the highest esteem. A culture that promotes the 'better together' and 'customer first' ethos. You will possess strong business partnering skills working collaboratively with finance, budget holders, payroll, operations and external audit. </p><p>YOU: </p><ul><li>Qualified Accountant (CIMA, ACA, ACCA) with manufacturing or FMCG experience</li><li>Management experience</li><li>Proactive and collaborative approach</li><li>Strong problem-solving skills</li><li>Excellent communication skills written and verbal</li><li>Excellent Excel and Reporting skills</li><li>ERP experience </li></ul><p>This role will provide you with the opportunity to work for a successful global business on a growth trajectory, a pleasant and friendly team-orientated working environment, hybrid working with 3 days on site and on site parking, a 'dress for your day' approach, continuous learning and development and the opportunity to progress. </p><p>Benefits include: </p><ul><li>Flexible working hours </li><li>7.5% employer pension contribution</li><li>26 days holiday excluding bank holidays rising with service </li><li>Private medical insurance</li><li>Discretionary bonus </li></ul><p>Interviews will be taking place week commencing 1st September. </p><p>Due to the volume of applications, we are only able to contact candidates who meet the requisite skills and experience.</p><p> </p><p>Robert Half Ltd acts as an employment business for temporary positions and an employment agency for permanent positions. Robert Half is committed to diversity, equity and inclusion. Suitable candidates with equivalent qualifications and more or less experience can apply. Rates of pay and salary ranges are dependent upon your experience, qualifications and training. If you wish to apply, please read our Privacy Notice describing how we may process, disclose and store your personal data: roberthalf.com/gb/en/privacy-notice.</p><img src="https://counter.adcourier.com/Q2F0aGVyaW5lLkhlbnJ5LjY0MTQ0LjEwOTIzQHJoaS5hcGxpdHJhay5jb20.gif">
