Nick looked at her, a deeply solemn expression on what was usually an open and smiling face. It was one of the things that had initially made her trust him. And Annie didn’t trust easily.

“I honestly don’t know how to say this...”

“Just spit it out, Nick. I’ve never known you not to speak your mind. And you obviously made me come all the way over here for a reason.”

“It’s not often that I have to tell a client—” his face softened then “—or a friend, what I have to tell you.”

Her stomach knotted afresh. Now he was seriously scaring her. “What do you have to tell me?”

“The business...it’s in trouble, Annie. Serious trouble. Basically, you’re broke. Other than what cash you have in the bank.”

Everything froze. She was sure she’d misheard him. “What did you say? That’s not possible.”

“I’m sorry but it is.”

She sat forward and slapped her hand on his desk. “No, it isn’t. We do a good six figures in turnover a year and have done so for the last three at least. There’s little overhead besides the lease, so profits are very healthy. You’re obviously missing something.”

“I’m not, truly. You mention three good profitable years but as far as the Revenue is concerned, you owe them back taxes for every penny you’ve ever made.”

“What are you talking about? I put aside a huge lump sum for tax every year—I always have. And I’m up to date with staff insurance and pension contributions...”

But Nick was shaking his head and Annie’s heart plummeted again.

He stepped out from behind his desk and perched on the side of her chair. “Your last accountant was obviously creaming the money you set aside for the Revenue. He never paid them a penny, Annie. He’s also messed up your cash flow by being late on supplier invoices and racking up some serious interest.”

Her mind was whirling. “Frank was stealing from me? But how? Why?”

“I’m not entirely sure of all the ins and outs of it just yet. But even a quick look at the numbers and alarm bells started ringing. I waited until I’d spoken to someone at the Revenue office and knew for sure until I involved you. But it would probably explain why he left so suddenly when you got me in to go over the accounts.”

“Oh my God. How much do we owe?” she asked, afraid of the answer. But being a businesswoman was all about facing facts. Not to mention that Annie had never been one to hide away from reality. Better to just face up to it instead of collapsing in a heap about the whys and wheretofores. “And how much cash do we have?”