From what I can see on your last set of accounts published incorporated the whole Adam Armstrong transfer fee under tangible asset trading, when in reality the transfer fee is usually paid over the period of the outgoing players new contract if I’m not mistaken . If you break that down into x years you get a very grim set of books. Put it this way, if my business owed the bank as much as BRFC do I wouldn’t be getting told I’m doing a good job!