i havent till got this case answer

Rob's Furniture Restoration Ltd (RFR) is a family-owned furniture restoration business located in Hornsby. Rob started the company in 2006, with his wife Meredith. They each own 35% of RFR's shares, with the balance owned by Rob's sister, Sarah. The company's Board of Directors consists of Rob, who is the Managing Director, Meredith and Sarah, who is the Company Secretary. Sarah is also RFR's Accountant and Office Manager.

The last few years have been challenging for RFR, due to increased competition from large international furniture manufacturers. The company has survived by focusing on producing high quality custom furniture. In doing so, it has established a reputation for craftsmanship and quality finishes