TS loves some Donald Trump-style motivational geeing-up in the morning before penning some hilarious accounting gossip.

So, the other day TS decided to pin up its favourite quotes from the world’s top entrepreneurs. Top of the list was Bill Gates. The Microsoft founder says: ‘Success is a lousy teacher. It seduces smart people into thinking they can’t lose.’

And how apt this phrase was when last week Rachel Elnaugh, former Andersen accountant and star of BBC2’s talent show Dragons’ Den, was forced to sell and leave the activity-gift business Red Letter Days that she set up when she was just 24.

Unfortunately Elnaugh’s own motto ‘learn from your mistakes and never give up,’ ­ which is still on the BBC’s site, ­ will be of little comfort to the army of customers and suppliers left in limbo. Brings to mind another great motivational quote from Trump:­ ‘You’re fired.'