<p>Robert Half Finance & Accounting are recruiting for a Finance Administration Manager on behalf of a growing business in Leeds. This is a key role overseeing all transactional finance activity while leading a small team and supporting the wider finance function.</p><p><strong>The Role</strong></p><p>As Finance Administration Manager, you will take ownership of:</p><ul><li>Leading and developing a team of two covering end‑to‑end transactional finance</li><li>Managing accounts payable and receivable processes, ensuring accuracy and strong controls</li><li>Overseeing payroll, including HMRC submissions, pension uploads and payments</li><li>Handling finance queries and supporting the month‑end cycle where required</li><li>Managing office administration duties including fleet car administration and ordering office supplies</li></ul><p><strong>The Ideal Candidate</strong></p><p>We're looking for someone with:</p><ul><li>Proven experience in a Finance Administration Manager or similar finance operations role</li><li>Strong understanding of transactional finance processes</li><li>Confidence handling queries, improving processes and working in a fast‑paced environment</li><li>Strong communication and leadership skills</li></ul><p> </p><p><strong>Salary & Benefits</strong></p><ul><li>Up to £40,000 + benefits</li><li>Opportunity to take full ownership of transactional finance and develop your leadership capability</li><li>A stable, growing business with a supportive team culture</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/Q29ub3IuTWNDYWJlLjQxNzE1LjEwOTIzQHJoaS5hcGxpdHJhay5jb20.gif">
<p>Robert Half Finance & Accounting are recruiting for a Finance Administration Manager on behalf of a growing business in Leeds. This is a key role overseeing all transactional finance activity while leading a small team and supporting the wider finance function.</p><p><strong>The Role</strong></p><p>As Finance Administration Manager, you will take ownership of:</p><ul><li>Leading and developing a team of two covering end‑to‑end transactional finance</li><li>Managing accounts payable and receivable processes, ensuring accuracy and strong controls</li><li>Overseeing payroll, including HMRC submissions, pension uploads and payments</li><li>Handling finance queries and supporting the month‑end cycle where required</li><li>Managing office administration duties including fleet car administration and ordering office supplies</li></ul><p><strong>The Ideal Candidate</strong></p><p>We're looking for someone with:</p><ul><li>Proven experience in a Finance Administration Manager or similar finance operations role</li><li>Strong understanding of transactional finance processes</li><li>Confidence handling queries, improving processes and working in a fast‑paced environment</li><li>Strong communication and leadership skills</li></ul><p> </p><p><strong>Salary & Benefits</strong></p><ul><li>Up to £40,000 + benefits</li><li>Opportunity to take full ownership of transactional finance and develop your leadership capability</li><li>A stable, growing business with a supportive team culture</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/Q29ub3IuTWNDYWJlLjA4MjUwLjEwOTIzQHJoaS5hcGxpdHJhay5jb20.gif">
<p>Robert Half Finance & Accounting are recruiting for a Finance Administration Manager on behalf of a growing business in Leeds. This is a key role overseeing all transactional finance activity while leading a small team and supporting the wider finance function.</p><p><strong>The Role</strong></p><p>As Finance Administration Manager, you will take ownership of:</p><ul><li>Leading and developing a team of two covering end‑to‑end transactional finance</li><li>Managing accounts payable and receivable processes, ensuring accuracy and strong controls</li><li>Overseeing payroll, including HMRC submissions, pension uploads and payments</li><li>Handling finance queries and supporting the month‑end cycle where required</li><li>Managing office administration duties including fleet car administration and ordering office supplies</li></ul><p> </p><p><strong>The Ideal Candidate</strong></p><p>We're looking for someone with:</p><ul><li>Proven experience in a Finance Administration Manager or similar finance operations role</li><li>Strong understanding of transactional finance processes</li><li>Confidence handling queries, improving processes and working in a fast‑paced environment</li><li>Strong communication and leadership skills</li></ul><p><strong>Salary & Benefits</strong></p><ul><li>Up to £40,000 + benefits</li><li>Opportunity to take full ownership of transactional finance and develop your leadership capability</li><li>A stable, growing business with a supportive team culture</li></ul> <br><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/Q29ub3IuTWNDYWJlLjM4NTc1LjEwOTIzQHJoaS5hcGxpdHJhay5jb20.gif">
<p data-end="561" data-start="256">We are seeking an experienced and proactive Credit Controller to join our client's finance team on a 6 month assignment.</p><p data-start="256" data-end="561">This role is key to ensuring effective management of the Accounts Receivable ledger, maintaining strong customer relationships and supporting cash flow through timely debt collection.</p><p data-end="561" data-start="256">6 month assignment - asap start. </p><p data-end="561" data-start="256">South-west Manchester, hybrid working. </p><p><strong>Key Responsibilities</strong></p><ul><li>Take full ownership of proactive credit control activities, ensuring effective management of the sales ledger.</li><li>Drive performance against monthly KPIs, with a strong focus on reducing overdue debt.</li><li>Build and maintain strong working relationships with customers and internal stakeholders.</li><li>Lead on resolving invoice queries in a timely manner to support prompt payment.</li><li>Investigate and allocate unapplied cash, ensuring accounts remain accurate and up to date.</li><li>Support month-end processes, including reconciliations and reporting.</li><li>Maintain a clean and well-managed Accounts Receivable ledger through regular housekeeping.</li></ul><p><strong>Key Skills & Experience</strong></p><ul><li>Previous experience in a Credit Control role.</li><li>Strong track record of managing and reducing aged debt.</li><li>Excellent communication and relationship building skills.</li><li>Ability to resolve queries efficiently and professionally.</li><li>Good attention to detail with strong reconciliation skills.</li><li>Organised with the ability to manage workload and meet deadlines</li><li>Competent in Microsoft Excel.</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/Y2hsb2Uua2VsbHkuNDMyMjEuMTA5MjNAcmhpLmFwbGl0cmFrLmNvbQ.gif">
<p>We are supporting a specialist organisation within a highly regulated environment in the search for a Project Accountant to join their team.</p><p> </p><p>This is a key role focused on providing financial oversight and insight across a portfolio of complex, long-term projects. You will work closely with senior stakeholders to support decision-making, ensure financial control, and drive project performance.</p><p><strong> </strong></p><p><strong>Key Responsibilities:</strong></p><ul><li>Partner with senior stakeholders to provide financial insight across projects and programmes</li><li>Support bid evaluation, budgeting, and forecasting activities</li><li>Monitor project performance, highlighting key risks, variances, and opportunities</li><li>Maintain accurate forecasts, including Estimate at Completion (EAC)</li><li>Contribute to contract reviews and month-end reporting</li><li>Ensure strong financial controls and data integrity across systems</li></ul><p><strong> </strong></p><p><strong>About You:</strong></p><ul><li>Qualified accountant (CIMA or ACCA)</li><li>Strong understanding of financial control, forecasting, and project accounting principles</li><li>Confident working with senior stakeholders and providing clear, actionable insight</li><li>Highly organised with a structured and analytical approach</li></ul><p> </p><p><strong>Additional Requirements:</strong></p><ul><li>Eligible for security clearance</li><li>Full UK driving licence required for occasional travel </li></ul><p> </p><p>If this is something of interest, click 'Apply' or email your CV through and I will endeavour to get back to you.</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/SGFubmFoLkFybm90dC4zOTUwNS4xMDkyM0ByaGkuYXBsaXRyYWsuY29t.gif">
<p data-end="839" data-start="477">Compliance Manager | Salford Quays | Paying up to £60,000 | 4 days home working / 1 day office </p><p data-end="839" data-start="477">A growing and well-established specialist tax advisory firm is seeking a Compliance Manager to join its expanding team. This role reports directly to the Head of Compliance and focuses on managing UK R&D Tax Relief compliance checks and HMRC correspondence, ensuring claims remain robust, defensible, and fully compliant with current legislation.</p><p data-start="841" data-end="1034">This is an excellent opportunity for someone with strong experience in defending R&D tax claims who enjoys working autonomously while collaborating with technical and financial specialists.</p><h3 data-end="1053" data-start="1041">The Role</h3><p data-start="1054" data-end="1362">As Compliance Manager, you will play a key role in supporting the delivery and defence of UK R&D Tax Relief claims. You will manage HMRC compliance enquiries from start to finish, working closely with internal analysts and technical teams to ensure claims are accurate, well-documented and compliant.</p><p data-start="1364" data-end="1393">Key responsibilities include:</p><ul data-end="2164" data-start="1395"><li data-end="1469" data-start="1395"><p data-end="1469" data-start="1397">Managing HMRC compliance checks relating to UK R&D Tax Relief claims</p></li><li data-end="1555" data-start="1470"><p data-end="1555" data-start="1472">Taking ownership of compliance cases from initial enquiry through to resolution</p></li><li data-start="1556" data-end="1631"><p data-start="1558" data-end="1631">Reviewing technical and financial documentation supporting R&D claims</p></li><li data-start="1632" data-end="1690"><p data-end="1690" data-start="1634">Preparing and reviewing incentive claim calculations</p></li><li data-start="1691" data-end="1771"><p data-start="1693" data-end="1771">Managing multiple compliance cases across a range of businesses simultaneously</p></li><li data-start="1772" data-end="1868"><p data-end="1868" data-start="1774">Working closely with tax analysts and internal teams to validate qualifying R&D activities</p></li><li data-start="1869" data-end="1924"><p data-start="1871" data-end="1924">Drafting reports, documentation and responses to HMRC</p></li><li data-start="1925" data-end="1995"><p data-end="1995" data-start="1927">Ensuring claims remain defensible and aligned with HMRC guidance</p></li><li data-start="1996" data-end="2092"><p data-end="2092" data-start="1998">Monitoring regulatory updates and training internal technical teams on legislative changes</p></li><li data-end="2164" data-start="2093"><p data-end="2164" data-start="2095">Supporting client relationships and account management activities</p></li></ul><h3 data-start="2171" data-end="2184">About You</h3><p data-end="2339" data-start="2185">The ideal candidate will have strong experience within R&D tax incentives and compliance, alongside excellent communication and organisational skills.</p><p data-start="2341" data-end="2358">Key requirements:</p><ul data-end="2973" data-start="2360"><li data-start="2360" data-end="2440"><p data-end="2440" data-start="2362">Proven experience with UK R&D Tax Relief claims and HMRC compliance checks</p></li><li data-end="2499" data-start="2441"><p data-end="2499" data-start="2443">Experience defending R&D claims from start to finish</p></li><li data-end="2570" data-start="2500"><p data-end="2570" data-start="2502">Strong understanding of HMRC guidelines and compliance processes</p></li><li data-start="2571" data-end="2638"><p data-end="2638" data-start="2573">Ability to manage multiple cases and deadlines simultaneously</p></li><li data-start="2639" data-end="2703"><p data-start="2641" data-end="2703">Experience reviewing technical and financial documentation</p></li><li data-end="2783" data-start="2704"><p data-start="2706" data-end="2783">Strong written communication skills for HMRC correspondence and reporting</p></li><li data-end="2859" data-start="2784"><p data-start="2786" data-end="2859">Experience working with technical teams to validate qualifying activities</p></li><li data-start="2860" data-end="2912"><p data-end="2912" data-start="2862">Client-facing or account management experience</p></li><li data-start="2913" data-end="2973"><p data-start="2915" data-end="2973">Highly organised with the ability to work autonomously</p></li></ul><h3 data-end="3004" data-start="2980">Working Arrangements</h3><ul data-start="3005" data-end="3169"><li data-start="3005" data-end="3061"><p data-end="3061" data-start="3007">Hybrid working: 4 days remote, 1 day in the office</p></li><li data-end="3111" data-start="3062"><p data-start="3064" data-end="3111">Office located in Salford Quays, Manchester</p></li><li data-start="3112" data-end="3169"><p data-start="3114" data-end="3169">Fully remote may be considered in certain circumstances</p></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/S2lyc3R5LldvcmRlbi4xNzE0NC4xMDkyM0ByaGkuYXBsaXRyYWsuY29t.gif">
<p><strong>Finance Business Partner</strong><br /> <strong>Barnsley | Manufacturing</strong><br /> <strong>Salary: £50,000</strong></p><p>Robert Half Finance & Accounting are recruiting for a Finance Business Partner to join a growing manufacturing business based in Barnsley. This is a newly created role, driven by growth, offering the opportunity to work closely with operational stakeholders and use financial insight to influence decision‑making across the business.</p><p>This role is less about production accounting and more about interpreting the numbers, understanding what's driving performance, and helping the business make better commercial decisions.</p><p><strong>The Role</strong></p><ul><li>Reviewing and analysing monthly management accounts</li><li>Turning financial data into meaningful insight for non‑finance stakeholders</li><li>Partnering with operational and commercial teams to support decision‑making</li><li>Providing analysis around cost control, margins, and performance trends</li><li>Challenging assumptions and proposals constructively, using data to support recommendations</li><li>Supporting budgeting, forecasting and business planning processes</li></ul><p> </p><p><strong>The Ideal Candidate</strong></p><ul><li>Strong analytical skills with the ability to interpret and explain financial information clearly</li><li>Comfortable building relationships across the business, particularly with non‑finance teams</li><li>Confident challenging stakeholders appropriately and influencing decisions</li><li>Experience in a manufacturing or operationally focused environment would be beneficial</li><li>The role is open to part‑qualified or qualified by experience candidates, formal qualification is not essential</li></ul><p> </p><p><strong>Salary & Benefits</strong></p><ul><li>Salary up to £50,000</li><li>25 days holidays</li><li>Hybrid working pattern</li><li>Opportunity to join a growing, forward‑looking manufacturing business</li><li>Broad, commercially focused role with genuine exposure to the wider business</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/Q29ub3IuTWNDYWJlLjA4NDg1LjEwOTIzQHJoaS5hcGxpdHJhay5jb20.gif">
<p>Robert Half are supporting a world-renowned, independent professional services group. This organisation is recognised for their leadership in programme and project management, cost management, and consulting for blue-chip clients. Due to a period of massive growth they are now seeking interim support to help while new systems and processes are embedded.</p><p>Having made some recent business changes, the team is now positioned for transformative growth.</p><p><strong>Role Purpose</strong><br />Join a high-performing team as Interim FP&A team member during a business-critical integration period. You will be involved in consolidated management financial planning and analysis, enabling continued excellence, ensuring robust controls, and delivering timely, actionable financial insights.</p><p><strong>Key Responsibilities:</strong></p><ul><li>End-to-end delivery of consolidated management reporting and related analysis on a periodic basis</li><li>Consolidated forecasting and budget preparation for the newly combined global business</li><li>Regional and cost centre analysis of actuals and forecasts, performing fluctuation and variance analysis</li><li>Key client and sector reporting, presenting complex data in a clear, insightful format</li><li>Preparation of board and committee packs to high standards under tight deadlines</li><li>Responding to ad-hoc analysis and reporting requests from senior leadership</li><li>Building relationships across the business, particularly with regional finance controllers</li><li>Upholding the highest standards of integrity and compliance with company values and relevant accounting standards</li></ul><p><strong>Key Requirements:</strong></p><ul><li>Qualified accountant (with up-to-date accreditation and experience)</li><li>Proven ability to communicate</li><li>Able to thrive in a fast-paced, dynamic, and changing environment</li><li>Superb adaptability and resilience to new challenges</li><li>Advanced Excel skills required</li><li>Strong experience in international, blue-chip or complex organisations desirable</li></ul><p><strong>Why consider this interim opportunity?</strong></p><ul><li>Be a key player in a global transformation within a market-leading organisation</li><li>Work alongside a highly capable team with a reputation for excellence and delivery</li><li>Gain exposure to world-class clients, stakeholders, and industry best practices</li><li>Discover future interim or long-term opportunities with the team</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/c3RlcGhhbmllLmRhd3Nvbi43MTUzNC4xMDkyM0ByaGkuYXBsaXRyYWsuY29t.gif">
<p></p><p>I'm recruiting on behalf of a well‑established business within the <strong>food manufacturing sector</strong>, based in <strong>central Telford</strong>, who are looking to appoint a <strong>Part‑Time Accounts Assistant</strong> on a <strong>temp‑to‑perm basis</strong>.</p><p>This is a <strong>steady, hands‑on transactional finance role</strong>, offering flexible working hours and the opportunity to move into a <strong>permanent position</strong> following a successful temporary period.</p><h3>The role:</h3><p>Supporting the Finance team, the Accounts Assistant will assist with day‑to‑day transactional and bookkeeping activities, helping to maintain accurate financial records and smooth finance operations.</p><p>Key duties will include:</p><ul><li>Processing purchase invoices and maintaining the <strong>Purchase Ledger</strong></li><li>Raising sales invoices and credit notes within the <strong>Sales Ledger</strong></li><li>Posting and allocating payments accurately</li><li>Reconciling supplier and customer accounts</li><li>Issuing payment remittances and weekly customer statements</li><li>Supporting basic credit control activity</li><li>Assisting with month‑end and year‑end finance processes</li><li>General bookkeeping, data entry and filing</li><li>Providing administrative support to the finance function</li></ul><br><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/SmVzc2ljYS5NdXNncmF2ZS44Njc1Mi4xMDkyM0ByaGkuYXBsaXRyYWsuY29t.gif">
<p>Robert Half are partnering with a rapidly growing accountancy practice to recruit an experienced Assistant Manager / Manager for a 12-month maternity cover contract.</p><p> <strong>**Hybrid Working 1 Day a week in the office**</strong></p><p>This is a fantastic opportunity to join a modern, expanding firm with strong leadership and clear growth plans. The role offers flexibility with just one day per week in the office, based in either Deansgate, Manchester or Stokenchurch, Buckinghamshire.</p><p> </p><p><strong>The Role</strong></p><p>As Assistant Manager / Manager, you will take responsibility for overseeing a team delivering:</p><ul><li>Year-end statutory accounts</li><li>Corporation tax returns</li><li>Sole trader accounts</li><li>Self-assessment tax returns</li></ul><p>The role is predominantly review-focused, ensuring technical accuracy and compliance, alongside mentoring and developing junior team members. You will play a key role in maintaining quality standards and supporting the continued growth of the firm.</p><p><strong>Candidate Profile</strong></p><ul><li>ACA or ACCA qualified</li><li>Minimum 5 years' experience within an accountancy practice</li><li>Strong technical knowledge of FRS105 and FRS102 1A</li><li>Confident reviewing accounts and tax work</li><li>Experience mentoring or supervising junior staff</li><li>Able to travel to either Manchester (Deansgate) or Buckinghamshire (Stokenchurch) once per week</li></ul><p> </p><p><strong>Salary & Benefits</strong></p><ul><li>£45,000 - £60,000 depending on experience</li><li>12-month maternity cover contract</li><li>1 day per week in the office</li><li>Opportunity to join a high-growth, forward-thinking firm</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/eWFoeWUuZGluZWguNzE5MDcuMTA5MjNAcmhpLmFwbGl0cmFrLmNvbQ.gif">
<p>A global organisation headquartered in Leeds is seeking a qualified Tax Manager to join its growing Tax team. This role offers exposure to a dynamic, fast-paced business environment with strong international elements.</p><p><strong>Key Responsibilities:</strong></p><ul><li>Manage quarterly income tax claims and returns</li><li>Oversee transfer pricing compliance and documentation</li><li>Lead and prepare corporation tax filings and tax returns for the group</li><li>Advise on a range of international tax matters and support cross-border projects</li></ul><p><strong>Ideal Profile:</strong></p><ul><li>Fully qualified (ACA/ACCA/CTA or equivalent) - essential</li><li>Significant experience in income tax, corporation tax, and transfer pricing</li><li>Prior exposure to international tax environments is highly desirable</li><li>Experience within a fast-paced, complex business setting</li><li>Strong analytical, organisational, and stakeholder management skills</li></ul><p><strong>Salary:</strong> £50,000-£60,000, plus a comprehensive benefits package.</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/bHVrZS5jcm93dGhlci44MzY3OS4xMDkyM0ByaGkuYXBsaXRyYWsuY29t.gif">
