<p><strong>Finance Analyst - Link Between Finance and Supply Chain</strong><br />Location: Yorkshire (heavily remote, with approximately one office day in ten)<br />Salary: £60,000 - £65,000 per year</p><p><strong>About the Role</strong><br />Are you a qualified accountant looking to leverage your analytical expertise and take your career beyond traditional month-end finance? Robert Half is proudly partnering with an innovative client in Yorkshire to recruit an exceptional Finance Analyst to join their team and bridge the gap between finance and supply chain operations.</p><p>This role offers the opportunity to work in a dynamic environment where your analytical insights, process improvement capabilities, and costing expertise will drive effective financial decision-making within supply chain processes, consumer goods, warehouse costing, and more.</p><p>With a flexible working model, this position is predominantly remote, requiring only one day out of ten in the office. It's the perfect opportunity to join an impactful finance team while maintaining a work-life balance.</p><p><strong>Key Responsibilities</strong></p><ul><li>Act as the strategic link between finance and supply chain for cross-functional collaboration.</li><li>Provide expert costing analysis for consumer goods, warehouses, and supply activities.</li><li>Analyse complex financial information to support better business decisions across departments.</li><li>Drive process improvements in finance and supply chain work-flows to enhance efficiency and performance.</li><li>Contribute to forecasting, budgeting, and strategic planning initiatives.</li><li>Deliver actionable financial insights to stakeholders within finance and operations teams.</li></ul><p><strong>About You</strong><br />Our client is looking for a highly motivated and results-oriented professional who:</p><ul><li>Is a qualified accountant (ACA, ACCA, CIMA, or equivalent).</li><li>Has transitioned from traditional month-end finance into analytical and strategic finance roles.</li><li>Demonstrates advanced expertise in costing, supply chain operations, and warehouse costing.</li><li>Has a proven track record of using financial data to influence operational decisions.</li><li>Brings experience in process improvement and cross-functional collaboration.</li></ul><p><strong>Why Apply?</strong></p><ul><li>Competitive salary of £60,000 - £65,000 per year.</li><li>Join a forward-thinking finance team with cutting-edge practices in consumer goods and supply chain.</li><li>Embrace the flexibility of a predominantly remote working environment.</li><li>Enhance your career by collaborating at the nexus of finance and operations in a high-impact role.</li></ul><p><strong>Location</strong><br />Although this role is Yorkshire-based, it offers a heavily remote working arrangement with approximately one day in ten in the office.</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/bHVrZS5jcm93dGhlci42Nzk5MS4xMDkyM0ByaGkuYXBsaXRyYWsuY29t.gif">
<p>Robert Half Accountancy and Finance is recruiting for a strategic and hands-on <strong>Finance Director</strong> to lead a finance function for a global manufacturing business based in Leeds. In this pivotal leadership role, you'll take full ownership of financial and accounting operations across the region. You will be instrumental in supporting the business with strategic growth, driving financial performance, and partnering with executive teams across EMEA and the US.</p><p><strong>Key Responsibilities</strong></p><ul><li>Lead and manage the EMEA Finance team, ensuring high standards in financial reporting, compliance, and analysis</li><li>Partner with senior stakeholders in EMEA and globally to support business growth and decision-making</li><li>Provide insightful financial analysis to guide strategy and operational improvements</li><li>Drive continuous improvement across financial processes, systems, and controls</li><li>Ensure alignment with the businesses global financial strategy and corporate governance policies</li></ul><p><strong>What We're Looking For: </strong></p><p><strong>Qualified Accountant ACA OR ACCA and ideally practice trained </strong></p><ul><li>Proven experience in a senior finance or Finance Director role within a multinational or manufacturing environment</li><li>Strong understanding of EMEA financial regulations, tax, and compliance requirements</li><li>Strategic mindset with the ability to translate financial insights into business impact</li><li>A proactive, collaborative, and hands-on leadership style</li><li>Excellent communication and interpersonal skills to engage cross-functional teams and senior leadership</li></ul><p><strong>What's on offer: </strong></p><p>Basic salary of £85-95k, plus car and lucrative bonus scheme, plus additional benefits. </p><p><strong> </strong></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/cmViZWNjYS5tY2xhcnR5Ljk5NzA3LjEwOTIzQHJoaS5hcGxpdHJhay5jb20.gif">
<p data-pm-slice="1 1 []">Group Financial Controller | Manchester | Paying upto £90k </p><p data-pm-slice="1 1 []">Based in Manchester, this established and growing business is looking for an experienced Group Financial Controller to oversee financial operations across multiple entities. This senior role will be key in ensuring robust financial management, reporting, and compliance within a fast-paced environment. This opportunity presents an achievable route to CFO in the next three to five years. </p><h3><strong>The Role:</strong></h3><p>Working closely with the CFO, you will be responsible for financial reporting, statutory compliance, cashflow management, and tax oversight. You will lead a multi-disciplinary finance team and play a crucial role in driving financial efficiency and accuracy across the organisation.</p><h3><strong>Key Responsibilities:</strong></h3><ul data-spread="false"><li><p>Lead the production of accurate and timely monthly management accounts.</p></li><li><p>Oversee group financial reporting and statutory accounts.</p></li><li><p>Ensure tax compliance across multiple jurisdictions, including corporation tax, VAT, and payroll taxes.</p></li><li><p>Manage intercompany transactions and reconciliations.</p></li><li><p>Support cashflow forecasting and oversee credit line reconciliations.</p></li><li><p>Manage annual audits, working closely with auditors to ensure compliance.</p></li><li><p>Provide financial analysis and insight to support strategic decision-making.</p></li><li><p>Implement and improve financial controls and processes.</p></li></ul><h3><strong>The ideal candidate will have the following:</strong></h3><ul data-spread="false"><li><p>ACA or ACCA qualified with significant post-qualification experience.</p></li><li><p>Proven experience in a senior financial role, ideally within an international or multi-entity organisation.</p></li><li><p>Strong understanding of financial reporting, tax compliance, and regulatory frameworks.</p></li><li><p>Experience in foreign currency transactions and group consolidations.</p></li><li><p>Excellent leadership, analytical, and problem-solving skills.</p></li><li><p>Ability to manage multiple priorities and meet deadlines.</p></li><li><p>Advanced Excel skills.</p></li></ul><h3><strong>Why Apply?</strong></h3><p>This is a fantastic opportunity for an experienced finance professional to take on a senior leadership role within a successful and evolving business. The role offers a collaborative working environment, career growth potential, and the chance to influence key financial decisions.</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/S2lyc3R5LldvcmRlbi43OTQxNy4xMDkyM0ByaGkuYXBsaXRyYWsuY29t.gif">
<p> Senior Finance Business Partner | £70,000 - £80,000 + benefits | Hybrid (3 days office / 2 days home)</p><p>Robert Half has partnered exclusively with a fast-growing and forward-thinking organisation based in Cheshire. Due to continued growth and increased demand from their client base, a brand-new opportunity has arisen for an experienced Senior Finance Business Partner to join the team.</p><p>This role offers significant exposure to senior leadership and the chance to play a pivotal part in shaping commercial and financial strategy during an exciting period of expansion.</p><p>As Senior Finance Business Partner, you will:</p><ul><li>Provide commercial insight and analysis to support decision-making across sales, marketing, and operations</li><li>Take ownership of revenue reporting, forecasting and budgeting, ensuring leadership teams have clear visibility of performance</li><li>Lead the preparation of monthly and quarterly board packs, delivering meaningful financial and operational insight</li><li>Partner with senior stakeholders to develop systems, processes and reporting tools that drive efficiency and clarity</li><li>Contribute to data warehouse/reporting development, ensuring accurate, actionable insights for the executive team</li><li>Support the CFO with ad hoc projects, financial modelling, and strategic analysis</li></ul><p>About You</p><p>The company is looking for a qualified accountant (ACA/ACCA/CIMA) with at least 5 years' post-qualification experience in FP&A, commercial finance, or a related discipline.</p><p>You will bring:</p><ul><li>Strong analytical and financial modelling skills</li><li>Excellent business partnering and communication skills, with the ability to influence senior stakeholders</li><li>A proactive, hands-on approach and the flexibility to support across both commercial and financial accounting tasks</li><li>Experience within consultancy, professional services, or a similar fast-paced, client-led environment (desirable)</li></ul><p>What's on Offer</p><ul><li>Salary £70,000 - £80,000 DOE</li><li>Hybrid working: 3 days office / 2 days home</li><li>Occasional travel to another UK office</li><li>Significant exposure to senior leadership and the opportunity to shape financial strategy at the highest level</li></ul><p>This role is ideal for someone who thrives on variety, enjoys partnering with the business, and wants to make a real impact in a high-growth organisation.</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/S2lyc3R5LldvcmRlbi41OTE4My4xMDkyM0ByaGkuYXBsaXRyYWsuY29t.gif">
<p>A Senior Commercial Finance Manager is sought to join this leading tech focused retail business located in Manchester city centre. </p><p>You will join a great finance department in a fast-paced technology driven trading environment. Reporting into the Commercial Director, this role will cover a period of leave for 12 months. </p><p>You will be a qualified accountant with experience in business performance analysis, you will be forward-thinking, innovative and enjoy a varied role with interesting project opportunities. </p><p>You will be experienced in financial analysis and be central in supporting the business in making make well-informed, data-driven decisions to enhance performance.</p><p>Key responsibilities: </p><p> </p><ul><li>Trade analysis:<strong> </strong>Understand and articulate key trends driving performance </li><li>Support the production of the weekly trade report, whilst supporting the business to automate and process improve the results, enabling more time for review and insight.</li><li>Monitor and review discounts and pricing rules to maximise and Revenue and margin opportunities </li><li>Review and monitor Ancillary Services Revenue and margin performance</li><li>Conduct thorough analysis of trade initiatives, tracking financial performance and identifying areas for improvement or optimisation.</li><li>Support in the delivery of quality financial MI, including high-quality monthly reporting and insights.</li><li>Support the budgeting and forecasting processes, ensuring alignment with business strategies and trade initiatives.</li><li>Serve as a key business partner to senior trade stakeholders, delivering commercial finance expertise and strategic advice on trade performance and initiatives.</li><li>Provide additional financial analysis and support as required</li></ul><p> </p><p>YOU: </p><ul><li>Available immediately or with short notice (2 weeks maximum) </li><li>Experience gained in business trading analysis</li><li>Qualified CIMA, ACA, ACCA</li><li>Strong Excel skills </li><li>Proactive and commercial </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/Q2F0aGVyaW5lLkhlbnJ5LjgyMDY2LjEwOTIzQHJoaS5hcGxpdHJhay5jb20.gif">
<p><strong>Accounts Assistant, Wakefield, £30,000 + Hybrid Working</strong></p><p> </p><p>Robert Half is excited to partner with an ambitious and growing business in Wakefield seeking a talented <strong>Accounts Assistant</strong> to join their team. This role offers a competitive salary of <strong>£30,000</strong> and <strong>flexible hybrid working arrangements</strong>, ensuring a great work-life balance.</p><p> </p><p><strong>Location:</strong> Wakefield. Hybrid role - candidates must have a valid UK driving license and a car.</p><p> </p><p><strong>What You'll Be Doing:</strong></p><p><br /> As an integral part of the accounts team, you'll provide support in maintaining an efficient and accurate accounting function. Your key responsibilities will include:</p><p> </p><ul><li><strong>Bookkeeping:</strong> Performing bank reconciliation and managing petty cash using systems like Microsoft Excel, Sage 50, and bespoke software.</li><li><strong>Purchase Ledger:</strong> Processing supplier invoices, reconciling supplier statements, and managing electronic payments via online banking.</li><li><strong>Sales Ledger:</strong> Raising VAT invoices, managing incoming receipts, and liaising with the Operations Team for deal payments.</li><li><strong>Credit Control:</strong> Chasing debts owed via various channels and maintaining a debtors list using bespoke software.</li><li><strong>Reporting:</strong> Assisting in supplier and area-specific reporting at month-end, as well as reconciling accounts between software systems.</li><li><strong>Balance Sheet Management:</strong> Supporting reconciliations and updating key areas of the balance sheet.</li><li><strong>Other Tasks:</strong> Processing agreements, managing direct debit submissions, monitoring expenses, and providing administrative support to other teams when needed.</li></ul><p> </p><p><strong>What You'll Need:</strong></p><p><br /> We're looking for someone dynamic, motivated, and hard-working, with the following essential skills and qualities:</p><p> </p><ul><li>Strong working knowledge of Microsoft Excel and Sage 50.</li><li>Excellent interpersonal and communication skills to engage with clients and external stakeholders.</li><li>Confidence in working with numbers and strong attention to accuracy.</li><li>Ability to work efficiently under pressure while maintaining high-quality outcomes.</li><li>Experience in bookkeeping, purchase ledger, sales ledger, or payroll is highly desirable.</li></ul><p> </p><p><strong>Whats on offer:</strong></p><p><strong> </strong></p><ul><li>£30,000 salary</li><li>Hybrid working patterns</li><li>Free onsite parking</li><li>Friendly and supportive working 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/Q29ub3IuTWNDYWJlLjQxMTcxLjEwOTIzQHJoaS5hcGxpdHJhay5jb20.gif">
<p>Robert Half are recruiting for an Interim Finance Director based in the North West to work within a global retail business for 6 months.</p><p><strong>Responsibilities:</strong></p><ul><li>Leading the financial control and reporting function across all group entities.</li><li>Support strategic and operational decision-making at the highest level.</li><li>Financial Reporting & Group Consolidation</li><li>Lead the preparation of monthly consolidated management accounts for the group.</li><li>Take full ownership of delivering the monthly board pack, including variance analysis, commentary, and KPIs.</li><li>Prepare quarterly and annual statutory accounts under IFRS/UK GAAP, ensuring audit readiness.</li><li>Drive continuous improvement in reporting accuracy, timelines, and clarity. Cashflow & Performance Reporting</li><li>Partner with operational and commercial leads to manage cashflow risks and opportunities.</li><li>Budgeting, Forecasting & Financial Planning.</li><li>Lead the annual budget and reforecast processes.</li><li>Identify and implement process improvements across finance operations.</li><li>Manage and optimise ERP and reporting tools</li></ul><p><strong>What you will get in return: </strong></p><ul><li>6 month role</li><li>3 days on site</li><li>£500 per day</li><li>Immediate start</li><li>Must be qualified</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/Y2hsb2Uua2VsbHkuNjI5MzcuMTA5MjNAcmhpLmFwbGl0cmFrLmNvbQ.gif">
<p>Are you an experienced Bookkeeper with a keen eye for detail and a knack for managing payroll? Robert Half is partnering with a well-established construction business based in Castleford to recruit for a 14-month maternity cover contract.</p><p>This role offers the perfect opportunity to step into a vital position within the organisation and contribute to its day-to-day financial operations.</p><h3 id="key-responsibilities"><strong>Key Responsibilities:</strong></h3><ul><li>Perform general bookkeeping duties, including keeping financial records accurate and up to trial balance.</li><li>Manage payroll processes, ensuring all salaries are calculated and paid in a timely and compliant manner.</li><li>Assist with routine financial reporting and reconciliation tasks.</li><li>Support the business with administrative financial functions as needed.</li></ul><h3 id="why-join-us"><strong>Why Join Us?</strong></h3><ul><li>Play a crucial role in supporting a growing construction business.</li><li>Benefit from a four-day working week for better work-life balance (with all work on-site in Castleford).</li><li>Gain valuable experience in an engaging and dynamic industry.</li></ul><h3 id="requirements"><strong>Requirements:</strong></h3><ul><li>Proven bookkeeping experience (up to trial balance).</li><li>Strong understanding and hands-on experience with payroll processes.</li><li>Knowledge of accounting software and a high level of proficiency in Excel.</li><li>Attention to detail, strong organisational skills, and the ability to work independently.</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/c3RlcGhhbmllLmRhd3Nvbi43NjA1Ni4xMDkyM0ByaGkuYXBsaXRyYWsuY29t.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>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>Robert Half has partnered with a professional services business to recruit for a Accounts Assistant.</p><p>This is an excellent opportunity for an experienced candidate to take ownership of day-to-day finance operations within a growing consultancy. The role is based in Leeds City Centre, offering flexible working hours (20-30 hours per week).</p><p><strong>Key responsibilities:</strong></p><ul><li>Processing invoices and expenses</li><li>Managing credit control and cash book maintenance</li><li>Maintaining purchase and sales ledgers</li><li>Bank reconciliations and raising sales invoices</li><li>Liaising with clients, suppliers, and third-party providers</li><li>Supporting general office administration, including meeting prep and organising occasional staff/client functions</li></ul><p><strong>The successful candidate will have:</strong></p><ul><li>Experience in finance administration, bookkeeping, or accounts support</li><li>Strong organisational skills with excellent attention to detail</li><li>Confidence liaising with stakeholders at all levels</li><li>A proactive approach and willingness to support wider office tasks</li></ul><p><strong>What's on offer:</strong></p><ul><li>Flexible part-time hours (20-30 per week)</li><li>On-site role in an attractive location in Leeds City Centre</li><li>Supportive working environment within a professional 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/eWFoeWUuZGluZWguMjAyMjcuMTA5MjNAcmhpLmFwbGl0cmFrLmNvbQ.gif">
