A growing business based in Lancaster are now in the position to appoint a Senior Finance Officer to join the businss as they enter their next stage of growth. This location is close to the motorway making it accessible for candidates commuting from Preston / Fylde Coast. This newly created role will report to the Managing Director and will provide financial support for the business. This role will be ideal for an experienced bookkeeper / assistant accountant who is looking for their next challenge in an exciting business. As the Senior Finance Officer your day to day responsibilities will include : Key Responsibilities Manage purchase and sales ledger activities. Complete monthly VAT returns accurately and on time. Reconcile bank accounts, supplier statements, and control accounts , post cash . Support credit control and ensure timely collection of outstanding balances. Process Purchase and Sales invoices into Sage, following set procedures. Maintain accurate records and ensure compliance with accounting standards. Manage Payroll , Nest Pension and HR Admin via Sage Payroll Software Skills & Requirements Proficiency in Sage accounting software is essential. Preferred experience in Processing of Vat Returns on Sage 50 Preferred experience in Invoice Discounting Processes Excellent data entry skills with a high level of attention to detail. AAT Part qualified ACCA/ CIMA , or qualified by experience. Ability to work effectively both independently and as part of a team. Strong organisational skills with the ability to manage multiple tasks simultaneously. Due to the nature of the business flexible working hours are available as well as an attractive benefits package including 23 days holiday, competitive salary (up to 36K) on site parking and company bonus. This is an urgent requirement so interested candidates are asked to urgently apply.
Nov 28, 2025
Full time
A growing business based in Lancaster are now in the position to appoint a Senior Finance Officer to join the businss as they enter their next stage of growth. This location is close to the motorway making it accessible for candidates commuting from Preston / Fylde Coast. This newly created role will report to the Managing Director and will provide financial support for the business. This role will be ideal for an experienced bookkeeper / assistant accountant who is looking for their next challenge in an exciting business. As the Senior Finance Officer your day to day responsibilities will include : Key Responsibilities Manage purchase and sales ledger activities. Complete monthly VAT returns accurately and on time. Reconcile bank accounts, supplier statements, and control accounts , post cash . Support credit control and ensure timely collection of outstanding balances. Process Purchase and Sales invoices into Sage, following set procedures. Maintain accurate records and ensure compliance with accounting standards. Manage Payroll , Nest Pension and HR Admin via Sage Payroll Software Skills & Requirements Proficiency in Sage accounting software is essential. Preferred experience in Processing of Vat Returns on Sage 50 Preferred experience in Invoice Discounting Processes Excellent data entry skills with a high level of attention to detail. AAT Part qualified ACCA/ CIMA , or qualified by experience. Ability to work effectively both independently and as part of a team. Strong organisational skills with the ability to manage multiple tasks simultaneously. Due to the nature of the business flexible working hours are available as well as an attractive benefits package including 23 days holiday, competitive salary (up to 36K) on site parking and company bonus. This is an urgent requirement so interested candidates are asked to urgently apply.
I am recruiting for an exciting opportunity for a growing company with it HQ based on the Fylde Coast. If you are looking for a role that isn't just about the numbers it's about making a real difference to the business. Primarily I am looking for a Management Accountant with experience in overseeing the Management Accounts, support the Senior Management Team with cash flow forecasting, budgets and who can help in making process improvements to support the business. Duties will include Prepare monthly management accounts in line with strict deadlines Produce and analyse variance reports, highlighting risks and opportunities Deliver clear, insightful commentary alongside accounts Manage system set-up for new projects and ensure accurate configuration Support year-end and interim statutory audits Prepare and post journals, including central journal reconciliations Document, review, and improve financial processes You will be Ideally Qualified (CIMA/ACCA) although QBE candidates will be considered Ambitious with a desire to make improvements A confident communicator working at a Senior Level In return you can expect Competitive salary ( 55k doe) 25 days holiday plus bank holidays On site parking Hybrid working after probation Please get in touch today for more information
Nov 26, 2025
Full time
I am recruiting for an exciting opportunity for a growing company with it HQ based on the Fylde Coast. If you are looking for a role that isn't just about the numbers it's about making a real difference to the business. Primarily I am looking for a Management Accountant with experience in overseeing the Management Accounts, support the Senior Management Team with cash flow forecasting, budgets and who can help in making process improvements to support the business. Duties will include Prepare monthly management accounts in line with strict deadlines Produce and analyse variance reports, highlighting risks and opportunities Deliver clear, insightful commentary alongside accounts Manage system set-up for new projects and ensure accurate configuration Support year-end and interim statutory audits Prepare and post journals, including central journal reconciliations Document, review, and improve financial processes You will be Ideally Qualified (CIMA/ACCA) although QBE candidates will be considered Ambitious with a desire to make improvements A confident communicator working at a Senior Level In return you can expect Competitive salary ( 55k doe) 25 days holiday plus bank holidays On site parking Hybrid working after probation Please get in touch today for more information
An exciting opportunity is available for a tenacious and drive Finance Manager who doesn't just enjoy "crunching the numbers" but likes to make a difference to a business. Based in North Cumbria the successful candidate can enjoy the benefits of working in a beautiful location. My client lies within the FMCG Retail sector with a turnover c 7 million. Established just over 20 years ago they enjoy market share with an every growing portfolio of customers .The successful Finance Manager will report to an impressive Finance Director who has grown the business to where it is today. As Finance Manager your day to day duties will include Preparation of management accounts for the Board with commentary and top line analysis Complete VAT Returns, Corp tax calculations, reconciliations and HMRC processes Drive continual improvement through regular review of process and development of existing and new platforms Liaise with external auditors and assist in the annual audit to produce statutory accounts and coordinate information requests Manage, mentor, motivate and appraise a team of 4 staff Oversee the management of AP, AR , Balance Sheet recs and Cashflow activities The company pride themselves on their staff retention and employee well being is at the heart of their ethos. The ideal candidate will be 5 Years (min) experience working in a similar role and ideally CIMA / ACCA Qual (QBE will be considered) A confident communicator who can communicate financial information across the wider business A "self starter" Strong IT skills including advanced Excels and knowledge of ERP systems Benefits Salary up to 55k (plus annual bonus approx 10 %) 25 days holiday (rising 1 day per year max 30) Subsidised gym membership Company pension scheme Hybrid working after probation Roles such as this don't come around often so if you would like more information please get in touch with Suzanne at Agility Resourcing.
Nov 22, 2025
Full time
An exciting opportunity is available for a tenacious and drive Finance Manager who doesn't just enjoy "crunching the numbers" but likes to make a difference to a business. Based in North Cumbria the successful candidate can enjoy the benefits of working in a beautiful location. My client lies within the FMCG Retail sector with a turnover c 7 million. Established just over 20 years ago they enjoy market share with an every growing portfolio of customers .The successful Finance Manager will report to an impressive Finance Director who has grown the business to where it is today. As Finance Manager your day to day duties will include Preparation of management accounts for the Board with commentary and top line analysis Complete VAT Returns, Corp tax calculations, reconciliations and HMRC processes Drive continual improvement through regular review of process and development of existing and new platforms Liaise with external auditors and assist in the annual audit to produce statutory accounts and coordinate information requests Manage, mentor, motivate and appraise a team of 4 staff Oversee the management of AP, AR , Balance Sheet recs and Cashflow activities The company pride themselves on their staff retention and employee well being is at the heart of their ethos. The ideal candidate will be 5 Years (min) experience working in a similar role and ideally CIMA / ACCA Qual (QBE will be considered) A confident communicator who can communicate financial information across the wider business A "self starter" Strong IT skills including advanced Excels and knowledge of ERP systems Benefits Salary up to 55k (plus annual bonus approx 10 %) 25 days holiday (rising 1 day per year max 30) Subsidised gym membership Company pension scheme Hybrid working after probation Roles such as this don't come around often so if you would like more information please get in touch with Suzanne at Agility Resourcing.
A great opportunity has come up to join one of West Yorkshires most well known brands in their search for an Accounts Assistant. If you are an AAT studier looking to grow and develop in an innovative and progressive company then this could be the role for you. As the Accounts Assistant you will report to the Management Accountant who will act as both mentor and support in your career journey. Your duties will include Reporting to the Finance Manager, you'll be joining the team as an Accounts Assistant where you'll receive one on one mentoring to quickly develop your career within the accounts team Take full responsibility for the Purchase Ledger, ensuring invoices are entered correctly and coded correctly Assist with Credit Control, managing outstanding debt and improving cash collection Provide weekly reports on the ledger to support cashflow forecasting Liaise with internal departments to resolve invoice discrepancies and ensure correct billing Handle customer and supplier queries promptly and professionally Complete bank reconciliations and general finance administration tasks Use Sage and MS Excel daily for reporting and reconciliations You Will Be Ideally AAT Qualified or at least 3 years experience in a similar role Strong communication and organisational skills, with the ability to liaise across departments A proactive, positive attitude with the drive to learn and progress On Offer Salary up to 30k 25 days holiday plus additional day for Birthday On site parking Staff discounts For immediate consideration please contact Suzanne at Agility today.
Oct 08, 2025
Full time
A great opportunity has come up to join one of West Yorkshires most well known brands in their search for an Accounts Assistant. If you are an AAT studier looking to grow and develop in an innovative and progressive company then this could be the role for you. As the Accounts Assistant you will report to the Management Accountant who will act as both mentor and support in your career journey. Your duties will include Reporting to the Finance Manager, you'll be joining the team as an Accounts Assistant where you'll receive one on one mentoring to quickly develop your career within the accounts team Take full responsibility for the Purchase Ledger, ensuring invoices are entered correctly and coded correctly Assist with Credit Control, managing outstanding debt and improving cash collection Provide weekly reports on the ledger to support cashflow forecasting Liaise with internal departments to resolve invoice discrepancies and ensure correct billing Handle customer and supplier queries promptly and professionally Complete bank reconciliations and general finance administration tasks Use Sage and MS Excel daily for reporting and reconciliations You Will Be Ideally AAT Qualified or at least 3 years experience in a similar role Strong communication and organisational skills, with the ability to liaise across departments A proactive, positive attitude with the drive to learn and progress On Offer Salary up to 30k 25 days holiday plus additional day for Birthday On site parking Staff discounts For immediate consideration please contact Suzanne at Agility today.
A highly regarded Accountancy firm based in Bradford are looking for a Part Qualified Accountant. Known for their outstanding client relationships and tailored services, this firm provides top-tier accountancy, tax, and business advisory support to a wide range of entrepreneurial and owner-managed businesses. If you're a motivated accountant looking to make a real impact in a collaborative, friendly, and ambitious environment-this could be the perfect next step in your career. What You'll Be Doing Collaborate with a diverse portfolio of clients, supporting their business growth. Prepare annual accounts and tax computations for incorporated and unincorporated entities. Manage self-assessment tax returns and provide clients with clear, practical guidance. Advise on capital taxes , including inheritance tax and capital gains tax. Maintain accurate financial records and support effective reporting. Prepare quarterly VAT returns , ensuring compliance with all deadlines. Liaise directly with HMRC to resolve client queries and ensure smooth communication. Assist with business start-up support and related administrative services. Mentor and support junior team members as you progress. What We're Looking For Part-qualified ACA / ACCA (or equivalent) with ongoing studies. Hands-on experience preparing accounts across multiple client sectors. Comfortable using Sage, Xero, and QuickBooks . Strong communicator with a proactive, client-focused approach. Able to manage time, work under pressure, and meet deadlines. Detail-oriented with strong analytical and problem-solving skills. What's On Offer Flexible working arrangements for true work-life balance. Full study support and exam mentorship. Competitive salary and pension package ( 35-40K) A supportive team culture that values your development. Clear pathways for career progression and increased responsibility. Contact Suzanne at Agility Resourcing for more information.
Oct 08, 2025
Full time
A highly regarded Accountancy firm based in Bradford are looking for a Part Qualified Accountant. Known for their outstanding client relationships and tailored services, this firm provides top-tier accountancy, tax, and business advisory support to a wide range of entrepreneurial and owner-managed businesses. If you're a motivated accountant looking to make a real impact in a collaborative, friendly, and ambitious environment-this could be the perfect next step in your career. What You'll Be Doing Collaborate with a diverse portfolio of clients, supporting their business growth. Prepare annual accounts and tax computations for incorporated and unincorporated entities. Manage self-assessment tax returns and provide clients with clear, practical guidance. Advise on capital taxes , including inheritance tax and capital gains tax. Maintain accurate financial records and support effective reporting. Prepare quarterly VAT returns , ensuring compliance with all deadlines. Liaise directly with HMRC to resolve client queries and ensure smooth communication. Assist with business start-up support and related administrative services. Mentor and support junior team members as you progress. What We're Looking For Part-qualified ACA / ACCA (or equivalent) with ongoing studies. Hands-on experience preparing accounts across multiple client sectors. Comfortable using Sage, Xero, and QuickBooks . Strong communicator with a proactive, client-focused approach. Able to manage time, work under pressure, and meet deadlines. Detail-oriented with strong analytical and problem-solving skills. What's On Offer Flexible working arrangements for true work-life balance. Full study support and exam mentorship. Competitive salary and pension package ( 35-40K) A supportive team culture that values your development. Clear pathways for career progression and increased responsibility. Contact Suzanne at Agility Resourcing for more information.
My client is looking for a Management Accountant to join their Finance Team based at their Head Office in Bradford. This role involves preparing and reviewing journals, analysing performance against plans and forecasts, and ensuring accurate month-end and year-end reporting. My client sits in the heart of manufacturing sector and a background within this sector is highly desirable. As Management Accountant your duties will include Proven experience in preparing and posting accurate financial journals. Strong expertise in balance sheet reconciliation, ensuring completeness and accuracy. Demonstrated ability to identify and implement process improvements for greater efficiency. Fully qualified accountant (e.g. ACA, ACCA, CIMA or equivalent). Hands-on approach with a proactive attitude towards problem-solving and delivery. On offer for the successful Management Accountant An attractive salary c 48k plus a discretionary annual bonus Hybrid working for the best of both worlds-collaboration and focus. Free onsite parking, saving you time and money. 28 days of holiday plus public holidays Please apply to Suzanne at Agility for more information and immediate consideration.
Oct 07, 2025
Full time
My client is looking for a Management Accountant to join their Finance Team based at their Head Office in Bradford. This role involves preparing and reviewing journals, analysing performance against plans and forecasts, and ensuring accurate month-end and year-end reporting. My client sits in the heart of manufacturing sector and a background within this sector is highly desirable. As Management Accountant your duties will include Proven experience in preparing and posting accurate financial journals. Strong expertise in balance sheet reconciliation, ensuring completeness and accuracy. Demonstrated ability to identify and implement process improvements for greater efficiency. Fully qualified accountant (e.g. ACA, ACCA, CIMA or equivalent). Hands-on approach with a proactive attitude towards problem-solving and delivery. On offer for the successful Management Accountant An attractive salary c 48k plus a discretionary annual bonus Hybrid working for the best of both worlds-collaboration and focus. Free onsite parking, saving you time and money. 28 days of holiday plus public holidays Please apply to Suzanne at Agility for more information and immediate consideration.
About the Company Our client is a leading leisure company, located in the heart of the Lake District. With a reputation for delivering outstanding customer experiences in one of the UK's most beautiful regions, the business is continuing to grow and innovate. The Role We are seeking an experienced and proactive Management Accountant to join a dedicated finance team. Reporting directly to a highly experienced Finance Director, you will play a key role in producing accurate and timely management accounts, while providing insightful analysis and commentary to support decision-making across the business. Key Responsibilities Preparation of monthly management accounts with meaningful variance analysis and commentary. Partnering with operational managers to provide financial insight that drives performance and supports strategic objectives. Supporting the budgeting and forecasting processes. Monitoring key performance indicators and identifying trends, opportunities, and risks. Assisting with process improvements to enhance the efficiency and accuracy of financial reporting. Supporting and mentoring junior finance team members where required. About You Part-qualified or fully qualified (ACA, ACCA, CIMA) with proven experience in a management accounting role. Strong analytical and problem-solving skills with the ability to translate financial data into clear, actionable insight. Excellent communication skills, confident in building relationships across departments. Organised, detail-oriented, and adaptable in a fast-paced environment. A genuine interest in the leisure sector and a desire to contribute to the success of a dynamic business. What's on Offer Salary c 45k Opportunity to work in a stunning Lake District location. A supportive, collaborative team culture. Professional development and career progression. For immediate consideration please get in touch today.
Oct 03, 2025
Full time
About the Company Our client is a leading leisure company, located in the heart of the Lake District. With a reputation for delivering outstanding customer experiences in one of the UK's most beautiful regions, the business is continuing to grow and innovate. The Role We are seeking an experienced and proactive Management Accountant to join a dedicated finance team. Reporting directly to a highly experienced Finance Director, you will play a key role in producing accurate and timely management accounts, while providing insightful analysis and commentary to support decision-making across the business. Key Responsibilities Preparation of monthly management accounts with meaningful variance analysis and commentary. Partnering with operational managers to provide financial insight that drives performance and supports strategic objectives. Supporting the budgeting and forecasting processes. Monitoring key performance indicators and identifying trends, opportunities, and risks. Assisting with process improvements to enhance the efficiency and accuracy of financial reporting. Supporting and mentoring junior finance team members where required. About You Part-qualified or fully qualified (ACA, ACCA, CIMA) with proven experience in a management accounting role. Strong analytical and problem-solving skills with the ability to translate financial data into clear, actionable insight. Excellent communication skills, confident in building relationships across departments. Organised, detail-oriented, and adaptable in a fast-paced environment. A genuine interest in the leisure sector and a desire to contribute to the success of a dynamic business. What's on Offer Salary c 45k Opportunity to work in a stunning Lake District location. A supportive, collaborative team culture. Professional development and career progression. For immediate consideration please get in touch today.
Graduate Data Consultant Location: Warwickshire (Hybrid) Salary: (phone number removed) + Performance Bonus & Comprehensive Benefits Ready to launch your career in data? Skip the corporate ladder climbing at faceless multinationals. Join a dynamic team where your analytical skills directly contribute to results Your Role: Transform complex datasets into actionable insights that help businesses deliver results. Master cutting-edge data manipulation and analysis techniques across diverse sectors Develop expertise in Excel and our proprietary systems whilst delivering high impact reports. Partner directly with senior consultants, gaining mentorship and client-facing experience from day one. We're Looking For: Purpose-driven graduates genuinely passionate about data Excel wizards - comfortable with advanced formulas, pivot tables, and ideally VBA or other programming languages Natural problem-solvers with a sharp analytical mind and curiosity for data patterns Quick learners who thrive in fast-paced, varied work environments Why You'll Love It: Hybrid flexibility -excellent work-life balance Comprehensive training programme plus mentorship from industry experts 25 days holiday + birthday off Performance bonus, up to 8% pension contribution, life assurance, Join a collaborative, ambitious team where graduate voices are heard, and career progression is accelerated. Apply now and begin your journey with a company that values both professional growth and wellbeing.
Oct 02, 2025
Full time
Graduate Data Consultant Location: Warwickshire (Hybrid) Salary: (phone number removed) + Performance Bonus & Comprehensive Benefits Ready to launch your career in data? Skip the corporate ladder climbing at faceless multinationals. Join a dynamic team where your analytical skills directly contribute to results Your Role: Transform complex datasets into actionable insights that help businesses deliver results. Master cutting-edge data manipulation and analysis techniques across diverse sectors Develop expertise in Excel and our proprietary systems whilst delivering high impact reports. Partner directly with senior consultants, gaining mentorship and client-facing experience from day one. We're Looking For: Purpose-driven graduates genuinely passionate about data Excel wizards - comfortable with advanced formulas, pivot tables, and ideally VBA or other programming languages Natural problem-solvers with a sharp analytical mind and curiosity for data patterns Quick learners who thrive in fast-paced, varied work environments Why You'll Love It: Hybrid flexibility -excellent work-life balance Comprehensive training programme plus mentorship from industry experts 25 days holiday + birthday off Performance bonus, up to 8% pension contribution, life assurance, Join a collaborative, ambitious team where graduate voices are heard, and career progression is accelerated. Apply now and begin your journey with a company that values both professional growth and wellbeing.
About the Company Our client is a leading leisure company, located in the heart of the Lake District. With a reputation for delivering outstanding customer experiences in one of the UK's most beautiful regions, the business is continuing to grow and innovate. The Role We are seeking an experienced and proactive Management Accountant to join a dedicated finance team. Reporting directly to a highly experienced Finance Director, you will play a key role in producing accurate and timely management accounts, while providing insightful analysis and commentary to support decision-making across the business. Key Responsibilities Preparation of monthly management accounts with meaningful variance analysis and commentary. Partnering with operational managers to provide financial insight that drives performance and supports strategic objectives. Supporting the budgeting and forecasting processes. Monitoring key performance indicators and identifying trends, opportunities, and risks. Assisting with process improvements to enhance the efficiency and accuracy of financial reporting. Supporting and mentoring junior finance team members where required. About You Part-qualified or fully qualified (ACA, ACCA, CIMA) with proven experience in a management accounting role. Strong analytical and problem-solving skills with the ability to translate financial data into clear, actionable insight. Excellent communication skills, confident in building relationships across departments. Organised, detail-oriented, and adaptable in a fast-paced environment. A genuine interest in the leisure sector and a desire to contribute to the success of a dynamic business. What's on Offer Salary c 45k Opportunity to work in a stunning Lake District location. A supportive, collaborative team culture. Professional development and career progression. For immediate consideration please get in touch today.
Sep 23, 2025
Full time
About the Company Our client is a leading leisure company, located in the heart of the Lake District. With a reputation for delivering outstanding customer experiences in one of the UK's most beautiful regions, the business is continuing to grow and innovate. The Role We are seeking an experienced and proactive Management Accountant to join a dedicated finance team. Reporting directly to a highly experienced Finance Director, you will play a key role in producing accurate and timely management accounts, while providing insightful analysis and commentary to support decision-making across the business. Key Responsibilities Preparation of monthly management accounts with meaningful variance analysis and commentary. Partnering with operational managers to provide financial insight that drives performance and supports strategic objectives. Supporting the budgeting and forecasting processes. Monitoring key performance indicators and identifying trends, opportunities, and risks. Assisting with process improvements to enhance the efficiency and accuracy of financial reporting. Supporting and mentoring junior finance team members where required. About You Part-qualified or fully qualified (ACA, ACCA, CIMA) with proven experience in a management accounting role. Strong analytical and problem-solving skills with the ability to translate financial data into clear, actionable insight. Excellent communication skills, confident in building relationships across departments. Organised, detail-oriented, and adaptable in a fast-paced environment. A genuine interest in the leisure sector and a desire to contribute to the success of a dynamic business. What's on Offer Salary c 45k Opportunity to work in a stunning Lake District location. A supportive, collaborative team culture. Professional development and career progression. For immediate consideration please get in touch today.
FP&A Manager Salary: 75,000 per year Job Type: Full-time, Permanent An exciting opportunity for a qualified accountant to step into a newly created FP&A Manager role. This position is highly commercial, with around 75% of your time focused on FP&A (forecasting, analysis, modelling) and 25% on month-end reporting. You'll be at the heart of driving business performance, with a particular focus on sales, commercials, and cash flow. Key Responsibilities: Lead forecasting and financial modelling across P&L, Balance Sheet and Cash Flow Provide insightful analysis to senior stakeholders to support decision-making Partner with sales and commercial teams to drive performance and profitability Deliver cash flow forecasting and scenario planning Support month-end reporting and align results with forecasts What We're Looking For: Qualified accountant (CIMA / ACCA / ACA), 2+ years PQE Strong FP&A and financial modelling skills Advanced Excel user with the ability to build/refine complex models Commercially minded and confident working with senior non-finance stakeholders Proactive and adaptable with strong analytical skills Benefits: Discretionary bonus (paid twice annually) 25 days holiday + bank holidays Career progression and senior leadership exposure
Sep 23, 2025
Full time
FP&A Manager Salary: 75,000 per year Job Type: Full-time, Permanent An exciting opportunity for a qualified accountant to step into a newly created FP&A Manager role. This position is highly commercial, with around 75% of your time focused on FP&A (forecasting, analysis, modelling) and 25% on month-end reporting. You'll be at the heart of driving business performance, with a particular focus on sales, commercials, and cash flow. Key Responsibilities: Lead forecasting and financial modelling across P&L, Balance Sheet and Cash Flow Provide insightful analysis to senior stakeholders to support decision-making Partner with sales and commercial teams to drive performance and profitability Deliver cash flow forecasting and scenario planning Support month-end reporting and align results with forecasts What We're Looking For: Qualified accountant (CIMA / ACCA / ACA), 2+ years PQE Strong FP&A and financial modelling skills Advanced Excel user with the ability to build/refine complex models Commercially minded and confident working with senior non-finance stakeholders Proactive and adaptable with strong analytical skills Benefits: Discretionary bonus (paid twice annually) 25 days holiday + bank holidays Career progression and senior leadership exposure
