7 results for Audit in Helensburgh, Argyll and Bute
Group Accountant
- Glasgow, Glasgow
- remote
- Contract
-
60000 - 70000 GBP / Yearly
- <p><strong>Group Accountant</strong></p><p>Glasgow | On Site Working <br /> 3-6 Month Contract</p><p>£60,000-70,000 PAYE Salary Equivalent <br /> <br /> Robert Half are working with a leading international business to appoint a <strong>Group Accountant</strong> to join its finance team based in Clydebank. This is an excellent opportunity for a technically strong accountant to support a complex, multi-entity environment with exposure to group reporting, consolidation, finance transformation, and strategic projects on an interim basis.</p><p>The role will support the delivery of accurate and timely consolidated reporting across the group, while also contributing to process improvements, systems enhancements, and wider finance initiatives.</p><p><strong>The Role</strong></p><p><strong>Group Reporting & Consolidation</strong></p><ul><li>Preparation of monthly, quarterly, and annual consolidated financial statements in line with UK GAAP</li><li>Managing quarterly consolidated reporting to the parent company</li><li>Intercompany reconciliations, eliminations, and foreign currency adjustments</li><li>Supporting the ongoing improvement of group reporting processes</li></ul><p><strong>Statutory Accounts & Compliance</strong></p><ul><li>Assisting with annual statutory accounts preparation across the group and subsidiary entities</li><li>Supporting year-end audit activity and liaising with external auditors</li><li>Ensuring compliance with UK financial reporting standards and regulations</li></ul><p><strong>Management Accounting & Analysis</strong></p><ul><li>Producing financial analysis, variance commentary, and KPI reporting for senior leadership</li><li>Supporting budgeting and forecasting processes across multiple business units</li><li>Identifying risks and opportunities to improve financial performance</li></ul><p><strong>Financial Controls & Governance</strong></p><ul><li>Reviewing subsidiary submissions for accuracy and completeness</li><li>Supporting and enhancing internal controls, accounting policies, and procedures</li></ul><p><strong>Projects & Continuous Improvement</strong></p><ul><li>Supporting finance transformation and process improvement initiatives</li><li>Assisting with ERP and reporting system enhancements</li><li>Involvement in strategic projects including restructuring and acquisitions</li></ul><p><strong>About You</strong></p><p>We are looking to speak with candidates who are:</p><ul><li>Fully or part-qualified (ACCA / CIMA / CA / ACA), ideally nearing completion</li><li>Experienced within a multi-entity and/or international environment</li><li>Technically strong with a good understanding of UK GAAP</li><li>Advanced Excel users with strong analytical capability</li><li>Comfortable operating within a fast-paced commercial environment</li></ul><p><strong>What's on Offer</strong></p><ul><li>Exposure to a complex international group structure</li><li>Opportunity to contribute to transformation and improvement projects</li><li>Broad role with strong senior stakeholder exposure</li></ul><p>For a confidential discussion or to learn more, please get in touch on 0131 240 3704 or email to arrange a confidential conversation. </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/YWlsaWRoLnZhbnd5ay44NTM0OS4xMDkyM0ByaGkuYXBsaXRyYWsuY29t.gif">
- 2026-05-07T08:26:00Z
IT Manager
- Port Glasgow, Inverclyde
- remote
- Permanent
-
55000 - 65000 GBP / Yearly
- <p><strong>The Company:</strong></p><p>A long-established organisation with over a century of experience in manufacturing and defense projects. With a focus on advancing engineering technology through innovative solutions, especially in the field of sustainable propulsion systems-moving from hybrid to alternative fuel technologies, including hydrogen. Their ongoing development is driven by a commitment to core values: safety, sustainability, quality, innovation, excellence, and teamwork.</p><p><strong>Overview:</strong><br />The IT Manager leads the delivery, security, reliability, and ongoing improvement of IT services and infrastructure, acting as the strategic link between technology and business objectives. Reporting to the Head of Finance and IT, this role oversees IT Infrastructure and Support functions, managing a team of two and ensuring seamless, secure, and scalable IT operations across the business.</p><p><strong>Key Responsibilities:</strong></p><ul><li><strong>People Leadership:</strong> Manage, mentor, and develop IT Infrastructure Engineer and IT Support Engineer. Oversee performance, resource planning, and foster a culture of accountability and continuous improvement.</li><li><strong>IT Operations & Service Delivery:</strong> Ensure delivery of reliable IT services that meet business SLAs. Oversee incident, problem, and change management processes, serving as an escalation point for technical issues.</li><li><strong>Infrastructure Management:</strong> Direct the design, implementation, and maintenance of on-premises, cloud, and hybrid IT infrastructure. Ensure system availability, resilience, and compliance with recovery and continuity plans.</li><li><strong>End-User Support:</strong> Drive high-quality, consistent end-user support. Oversee device lifecycle, onboarding/offboarding, and enhance user satisfaction with a focus on self-service and knowledge sharing.</li><li><strong>Security & Compliance:</strong> Enforce IT security standards and compliance with policies and regulatory requirements. Oversee risk management, vulnerability patching, and audit readiness.</li><li><strong>Strategy & Budget:</strong> Develop and execute IT strategy in alignment with business goals. Manage IT budgets, vendor relationships, and prioritise technology investments.</li><li><strong>Process & Governance:</strong> Implement and maintain IT policies, procedures, and ITIL-aligned service management best practices. Track operational KPIs and optimise processes through documentation and automation.</li></ul><p><strong>Experience:</strong></p><ul><li>5-10+ years' experience in IT operations or infrastructure/support; 2-5+ years in a management role</li><li>Knowledge of business system / ERP implementation</li><li>Experience with Cyber Essentials / Cyber Essentials Plus</li><li>Experience managing infrastructure and service desk teams</li><li>Strong technical knowledge (enterprise infrastructure, cloud platforms, IT support operations)</li><li>Experience with ITSM frameworks (ITIL preferred), budgeting, and vendor management</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/RmF6Lk5hbmRvby45NjA2OS4xMDkyM0ByaGkuYXBsaXRyYWsuY29t.gif">
- 2026-04-02T12:35:28Z
Management Accountant
- Glasgow, Glasgow
- remote
- Permanent
-
- GBP / Yearly
- <p class="font-claude-response-body break-words whitespace-normal leading-[1.7]">Robert Half is partnering with a leading defence and engineering business in Glasgow to appoint a Management Accountant on a permanent basis. This is a hybrid role requiring 2 days per week on-site.</p><p class="font-claude-response-body break-words whitespace-normal leading-[1.7]"><strong>Overview</strong></p><p class="font-claude-response-body break-words whitespace-normal leading-[1.7]">A strong opportunity for a finance professional with defence or government contracting experience to join a business delivering complex, long-term programmes. You will play a key role in financial reporting, project accounting, and control processes across a portfolio of high-value contracts.</p><p class="font-claude-response-body break-words whitespace-normal leading-[1.7]"><strong>Responsibilities</strong></p><ul class="[li_&]:mb-0 [li_&]:mt-1 [li_&]:gap-1 [&:not(:last-child)_ul]:pb-1 [&:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3"><li class="font-claude-response-body whitespace-normal break-words pl-2">Deliver accurate month-end reporting and reconciliations across a portfolio of defence and engineering contracts.</li><li class="font-claude-response-body whitespace-normal break-words pl-2">Support budgeting, forecasting, and long-range financial planning aligned to programme timelines.</li><li class="font-claude-response-body whitespace-normal break-words pl-2">Analyse balance sheet items including inventory, unbilled work, and WIP across project lifecycles.</li><li class="font-claude-response-body whitespace-normal break-words pl-2">Maintain robust financial controls and ensure compliance with contractual and regulatory requirements.</li><li class="font-claude-response-body whitespace-normal break-words pl-2">Partner with programme and operational teams to support financial decision-making on long-term contracts.</li><li class="font-claude-response-body whitespace-normal break-words pl-2">Lead or support audit and rates processes, including government contract rate submissions where applicable.</li></ul><p class="font-claude-response-body break-words whitespace-normal leading-[1.7]"><strong>Requirements</strong></p><ul class="[li_&]:mb-0 [li_&]:mt-1 [li_&]:gap-1 [&:not(:last-child)_ul]:pb-1 [&:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3"><li class="font-claude-response-body whitespace-normal break-words pl-2">Qualified accountant (CIMA/ACCA/ACA) or equivalent experience.</li><li class="font-claude-response-body whitespace-normal break-words pl-2">Background in defence, aerospace, engineering, or government contracting strongly preferred.</li><li class="font-claude-response-body whitespace-normal break-words pl-2">Experience in project or contract accounting within a programme-driven environment.</li><li class="font-claude-response-body whitespace-normal break-words pl-2">Comfortable working in a structured, security-conscious environment and engaging with both finance and operational stakeholders.</li></ul><p class="font-claude-response-body break-words whitespace-normal leading-[1.7]"><strong>Why apply?</strong></p><ul class="[li_&]:mb-0 [li_&]:mt-1 [li_&]:gap-1 [&:not(:last-child)_ul]:pb-1 [&:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3"><li class="font-claude-response-body whitespace-normal break-words pl-2">Join a business with long-term, high-value defence programmes offering genuine stability and career development.</li><li class="font-claude-response-body whitespace-normal break-words pl-2">Gain broad exposure to complex, multi-sector contracts in a commercially significant finance function.</li><li class="font-claude-response-body whitespace-normal break-words pl-2">Play an active role in shaping financial controls and reporting on programmes that matter.</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/eWFoeWUuZGluZWguODQ2MzEuMTA5MjNAcmhpLmFwbGl0cmFrLmNvbQ.gif">
- 2026-05-22T14:07:42Z
Senior Business Controller
- Glasgow, Glasgow
- remote
- Permanent
-
- GBP / Yearly
- <p data-start="2932" data-end="3040"><strong data-start="2932" data-end="3038">Robert Half is working with a global business in Glasgow. This role is office-based 2-3 days per week.</strong></p><p data-start="3042" data-end="3268"><strong data-end="3055" data-start="3042">Overview:</strong><br data-end="3058" data-start="3055" /> A senior finance role providing end-to-end financial oversight on a large, complex programme. Ideal for experienced project accountants seeking a visible and strategic position with cross-functional exposure.</p><p data-start="3270" data-end="3293"><strong data-end="3291" data-start="3270">Responsibilities:</strong></p><ul data-start="3294" data-end="3726"><li data-start="3294" data-end="3383" data-section-id="w08mzu">Partner with programme leadership to monitor costs, risks, and financial performance.</li><li data-section-id="7t7j66" data-start="3384" data-end="3475">Produce forecasts, budgets, and consolidated reporting for large multi-year programmes.</li><li data-end="3570" data-start="3476" data-section-id="i9gxx9">Support project managers with cost analysis, savings initiatives, and commercial insights.</li><li data-start="3571" data-end="3640" data-section-id="xiuboe">Lead month-end reporting, reconciliations, and variance analysis.</li><li data-section-id="u56g9u" data-end="3726" data-start="3641">Act as primary contact for internal and external audits and compliance reporting.</li></ul><p data-end="3747" data-start="3728"><strong data-end="3745" data-start="3728">Requirements:</strong></p><ul data-end="4153" data-start="3748"><li data-section-id="1iu7bf6" data-end="3840" data-start="3748">Fully-qualified accountant (CIMA/ACCA/ACA) with extensive project accounting experience.</li><li data-section-id="1h62540" data-end="3945" data-start="3841">Strong understanding of long-term contracts, cost-to-completion analysis, and commercial accounting.</li><li data-end="4007" data-start="3946" data-section-id="10sro9q">Excellent stakeholder management and presentation skills.</li><li data-start="4008" data-end="4077" data-section-id="13wcliz">Proficient in Excel; ERP and planning tools experience preferred.</li><li data-end="4153" data-start="4078" data-section-id="1neurt3">Ability to work independently and in a fast-paced, complex environment.</li></ul><p data-start="4155" data-end="4170"><strong data-start="4155" data-end="4168">Benefits:</strong></p><ul data-start="4171" data-end="4387"><li data-start="4171" data-end="4239" data-section-id="97480z">High-visibility role with strategic input into major programmes.</li><li data-section-id="bjpf3i" data-end="4321" data-start="4240">Opportunities for career progression within a growing, multi-sector business.</li><li data-start="4322" data-end="4387" data-section-id="1ui5lfv">Exposure to complex financial planning and control processes.</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/eWFoeWUuZGluZWguOTU2NzcuMTA5MjNAcmhpLmFwbGl0cmFrLmNvbQ.gif">
- 2026-04-01T16:28:43Z
Financial Controller - Interim
- Glasgow, Glasgow
- remote
- Contract
-
450 - 550 GBP / Daily
- <p data-start="0" data-end="78"><strong data-end="76" data-start="0">Interim Financial Controller - Glasgow | £400-£500 per day (Inside IR35)</strong></p><p data-start="80" data-end="254">We are supporting a large, operationally complex organisation with the appointment of an Interim Financial Controller at Head of Finance level, during a key period of change.</p><h3 data-end="270" data-section-id="wo6a9n" data-start="256">Location</h3><p data-end="322" data-start="271">Glasgow (hybrid - regular onsite presence required)</p><h3 data-section-id="1d4aj7c" data-start="324" data-end="338">Day Rate</h3><p data-start="339" data-end="370">£400-£500 per day (Inside IR35)</p><h3 data-end="386" data-start="372" data-section-id="ubpat0">Contract</h3><p data-start="387" data-end="449">Interim assignment (initial duration with potential extension)</p><h2 data-start="456" data-section-id="3brya0" data-end="469">The Role</h2><p data-start="471" data-end="636">This is a senior, hands-on leadership position within the finance function, responsible for both operational delivery and supporting ongoing transformation activity.</p><p data-start="638" data-end="669">Key responsibilities include:</p><ul data-start="670" data-end="997"><li data-end="724" data-start="670" data-section-id="7e8x1m">Leading and developing an established finance team</li><li data-section-id="1abvwim" data-start="725" data-end="804">Owning BAU finance operations and ensuring a smooth month-end close process</li><li data-end="859" data-start="805" data-section-id="1vpj5jr">Delivering accurate and timely financial reporting</li><li data-section-id="1fakuoj" data-start="860" data-end="937">Supporting and driving process improvement and transformation initiatives</li><li data-end="997" data-section-id="119dlhn" data-start="938">Partnering with senior stakeholders across the business</li></ul><p data-end="1119" data-start="999">This role requires someone who can step in quickly, provide stability, and add value across both BAU and change agendas.</p><h2 data-section-id="1dx3amz" data-start="1126" data-end="1148">Candidate Profile</h2><p data-end="1188" data-start="1150">We are open to two potential profiles:</p><p data-end="1225" data-start="1190"><strong data-start="1190" data-end="1223">1. Operational Finance Leader</strong></p><ul data-end="1464" data-start="1226"><li data-section-id="15ttaus" data-start="1226" data-end="1287">Strong Financial Controller or Head of Finance background</li><li data-start="1288" data-section-id="1qyoc3o" data-end="1332">Proven experience managing finance teams</li><li data-section-id="o6woit" data-start="1333" data-end="1404">Deep expertise in month-end close, reporting, and financial control</li><li data-end="1464" data-start="1405" data-section-id="1ikfyyw">Ability to bring structure, consistency, and leadership</li></ul><p data-end="1504" data-start="1466"><strong data-end="1502" data-start="1466">2. Transformation-Focused Leader</strong></p><ul data-end="1784" data-start="1505"><li data-end="1581" data-start="1505" data-section-id="10ksf7x">Strong experience delivering finance transformation or change programmes</li><li data-section-id="196s105" data-start="1582" data-end="1639">Skilled in process improvement, systems, and controls</li><li data-end="1718" data-section-id="13o90xr" data-start="1640">Comfortable leading teams through change and embedding new ways of working</li><li data-end="1784" data-section-id="5xwfll" data-start="1719">Able to maintain oversight of core reporting responsibilities</li></ul><h2 data-section-id="7ro8sp" data-start="1791" data-end="1808">Requirements</h2><ul data-start="1809" data-end="2110"><li data-end="1873" data-section-id="886p0j" data-start="1809">Fully qualified accountant (ACA / ACCA / CIMA or equivalent)</li><li data-start="1874" data-section-id="oxg4y1" data-end="1947">Experience operating at Financial Controller or Head of Finance level</li><li data-start="1948" data-section-id="wsuxei" data-end="2007">Strong leadership and stakeholder management capability</li><li data-section-id="14yamep" data-start="2008" data-end="2080">Experience within a complex, multi-entity or operational environment</li><li data-end="2110" data-start="2081" data-section-id="r8hdu4">Available at short notice</li></ul><p data-is-only-node="" data-end="2322" data-start="2117" data-is-last-node="">This is an excellent opportunity to take on a <strong data-end="2206" data-start="2163">visible, high-impact interim assignment</strong> within a dynamic environment, where you can make an immediate difference across both operations and transformation.</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/YWlsaWRoLnZhbnd5ay45MDc5MS4xMDkyM0ByaGkuYXBsaXRyYWsuY29t.gif">
- 2026-04-29T16:27:10Z
Project Accountant
- Glasgow, Glasgow
- remote
- Permanent
-
- GBP / Yearly
- <p data-start="1624" data-end="1732"><strong data-end="1730" data-start="1624">Robert Half is working with a global business in Glasgow. This role is office-based 2-3 days per week.</strong></p><p data-start="1734" data-end="1958"><strong data-end="1747" data-start="1734">Overview:</strong><br data-end="1750" data-start="1747" /> Seeking a proactive finance professional to manage a portfolio of complex projects. This is a traditional project accounting role with exposure to cost tracking, forecasting, and commercial project support.</p><p data-end="1983" data-start="1960"><strong data-start="1960" data-end="1981">Responsibilities:</strong></p><ul data-start="1984" data-end="2332"><li data-start="1984" data-end="2030" data-section-id="7tsppe">Monitor project expenditure and cash flow.</li><li data-section-id="1xymuzd" data-end="2120" data-start="2031">Prepare project forecasts, estimates at completion, and monthly reporting dashboards.</li><li data-section-id="1hdtcea" data-end="2200" data-start="2121">Reconcile project costs within ERP systems and support month-end processes.</li><li data-start="2201" data-section-id="1j30bl3" data-end="2268">Maintain financial controls and data integrity across projects.</li><li data-start="2269" data-end="2332" data-section-id="1jab6xx">Provide commercial insight and support to project managers.</li></ul><p data-start="2334" data-end="2353"><strong data-end="2351" data-start="2334">Requirements:</strong></p><ul data-start="2354" data-end="2680"><li data-start="2354" data-end="2410" data-section-id="17qwohi">Fully-qualified accountant (CIMA/ACCA/ACA).</li><li data-start="2411" data-section-id="1rh8pkz" data-end="2495">Experience in project accounting, ideally in defence, aerospace, or engineering.</li><li data-start="2496" data-end="2555" data-section-id="16fropm">Confident with ERP systems, Excel, and reporting tools.</li><li data-start="2556" data-end="2612" data-section-id="7fdcuv">Strong analytical and stakeholder management skills.</li><li data-section-id="qoz7y4" data-end="2680" data-start="2613">Flexible and able to work in a dynamic, fast-paced environment.</li></ul><p data-start="2682" data-end="2697"><strong data-end="2695" data-start="2682">Benefits:</strong></p><ul data-end="2879" data-start="2698"><li data-section-id="11uucsl" data-end="2745" data-start="2698">Exposure to high-value, long-term projects.</li><li data-end="2814" data-section-id="cm6156" data-start="2746">Career development in a growing, high-opportunity business unit.</li><li data-start="2815" data-section-id="zg0rk6" data-end="2879">Hands-on responsibility for portfolio financial performance.</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/eWFoeWUuZGluZWguODk4MTAuMTA5MjNAcmhpLmFwbGl0cmFrLmNvbQ.gif">
- 2026-04-01T16:19:27Z
Accountant
- Paisley, Renfrewshire
- remote
- Permanent
-
40000 - 45000 GBP / Yearly
- <p>Accountant |Permanent | Full-Time | On-Site (Ayrshire) £40,000 - £45,000</p><p>I'm partnering with a long‑established manufacturing and joinery business who are looking to bring in a hands-on Accountant to support the owner and take responsibility for the day‑to‑day finance for three businesses.</p><p>This is a full‑time, office‑based role working closely with the owner to support operations, and ensure smooth running of all finance activity across the group.</p><p><strong>The Role</strong></p><p>You'll take ownership of all finance duties up to year end across three companies including:</p><ul><li>Preparation of year-end accounts for three businesses</li><li>Processing purchase & sales invoices (Sage 50)</li><li>Managing intercompany transactions</li><li>Maintaining ledgers and producing TB-level accounts</li><li>Working with Lloyds Finance and factoring</li><li>Payroll</li><li>NIC and HMRC submissions</li><li>Pension administration</li><li>Quarterly VAT returns VAT return + monthly invoicing</li><li>Managing holiday pay calculations</li><li>Operational / Admin Add‑Ons</li></ul><p><strong>What They're Looking For</strong></p><ul><li>Strong all‑round accounts background (SME experience ideal)</li><li>Confident with Sage 50</li><li>Someone reliable, organised and comfortable being the "go‑to" person in finance</li><li>Happy working full-time on site</li><li>Able to start immediately or within 2-4 weeks</li><li>Salary & Benefits £40,000 - £45,000 No bonus, but a very generous holiday package including</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/Q29ubm9yLk5vcnJpcy4yMjEwNS4xMDkyM0ByaGkuYXBsaXRyYWsuY29t.gif">
- 2026-03-31T15:36:53Z