See if you are meeting your debtors or whatever. But that is not what s194 requires. The court said that no end of year financial statement, no legible list of debtors and creditors, no record of cash transaction, no stock lists or no records of cash transaction, no stock list, no record detail employees and contractor and PAYE obligation and asset register and depx records. We can reverse that and said this is what the court expected the person to have and or the company to keep. And end of the financial status, legible list of things. If we take away that no, bec this is what they didnt do, if you want to learn from this case, then we reverse it and say these are the sort of things company should do in order to meet the obligations under s194. , So failure to keep financial records under company act, failure to meet the absolute minimum requirement under income tax act, and paleson was held liable for the total debts and liquidators costs of the company. It is absolutely critical that company director endure these records are kept. But most companies in practice do the equivalent of stuffing papers in the bottom draw. The reason we dont see huge number of reporting cases on this bec there is not enough money involved in these cases. If liquidators dont think they will be getting paid, they dont to the work. If U cant find liquidator, you cant do liquidate the company and everything goes away