Torchwood Industries CC (the "CC") is a close corporate incorporated under the laws of Namibia. The CC has two members, Donna Noble and Jack Harkness, each holding 50% of the member's interest in the CC. Donna and Jack started dating in 2018 and, during January 2022, bought the CC together as an investment. They were each able to contribute half of the purchase price in cash from their savings, so it was not necessary incur any long-term liability to finance the acquisition of the CC. Although they never entered into an association agreement, the arrangement between Donna and Jack was that Donna is responsible for all bookkeeping functions and liaising with the accounting officer of the CC to ensure that tax returns are filed and proper financial records are kept. Jack on the other hand is responsible for the day-today managing of the CC. His responsibilities, as agreed between the parties, include managing the bookings over AirBnB, managing private bookings, collecting and delivering the keys, ensuring the property is cleaned after the guests leave and marketing the property. Jack also has sole access to the bank account of the CC as he is responsible for ensuring all payments from bookings