Author Archives: paololencioni

Understanding your financial statements – video

If you missed our web masterclass on understanding your financials and business performance then you can view a recording here https://vetbusinessuniversity.com/checkout/?product_id=8208

Your viewing of a recording of the event will allow something very special to happen! Firstly we will ask you for a small fee of $5 to access the recording. And then ALL of that fee will be given to a human or animal in need. It costs as little as $1 to treat a child for malaria in Africa or $9 to get a tree planted for Orangutan habitat – this is the sort of difference you will make.  

This recording offers a really clear explanation on what you need to do to make your veterinary profit and loss statement understandable. It is essential knowledge for any practice manager who is expected to report on financial KPIs such as cost of goods sold, wages and profitability.

APL Veterinary business news Feb 2020

Veterinary Business Unit Reporting and Some great veterinary web masterclasses

APL Accountants Latest News

APL News January 2020

APL Accountants Latest News

APL Accounting News July 2019

July 2019 www.aplaccountants.com.au

End of Year Payment Summaries

We are sending this newsletter out just before the end of June, because we want to make sure you have got your payroll organised!!

If you haven’t yet registered for single touch payroll do it right now – before you carry on reading this. If you are on xero here is how – https://central.xero.com/s/article/Set-up-Single-Touch-Payroll-STP

If you are on Single Touch Payroll then you no longer need to go through the laborious and tedious process of payroll summaries for your staff. Simply finalise your data in payroll before 31 July 2019. Their information will be available to them in myGov. https://central.xero.com/s/article/Finalise-Single-Touch-Payroll-data

Whilst we are thinking about payroll remember that the award will increase from 1 July 2019 – make sure you update the hourly rate for any employees that this affects.

Worried about the safety of YOUR data in YOUR practice management system?

You know how much we worry about your data and making sure that you own it and bigger companies don’t steal your information and use it! In order to assist independent veterinary clinics so that you know that you own your data and you don’t have an unforeseen event like what happened in the USA –  https://news.vin.com/VINNews.aspx?articleId=51953 we have approached a legal firm in Australia who has drafted up simple terms and conditions that you should ask your software provider to sign. The legal firm kindly donated half the money from our invoice to plant trees in Borneo for Orang Utans through our favourite charity B1G1 (yes there are some nice lawyers out there!)

If any of you (and that should be all of you) want to make sure that you own your data and not some big company then feel free to email us (admin@aplaccountants.com.au) and ask for a copy of the terms and conditions that you should insist on your software provider signing.

Don’t be embarrassed to protect your business and don’t bury your head in the sand like an ostrich and wait until it’s too late.

Annual Client Workshop

Have you booked a date yet? If not book soon as spaces are limited at some venues:

  • Sydney 27 August
  • Brisbane 6 September – This event will be streamed LIVE for remote practices if you don’t want to travel
  • Melbourne 29 October

These workshops are open to non-APL clients for a fee and free to existing APL clients. Email admin@aplaccountants.com.au if you are interested in attending.

Details of the workshop are at http://www.myvetexpert.com/

Annual Benchmark Checklist

Complete your checklist after 30 June 2019 and send it back to admin@aplaccountants.com.au 

We can’t compile your annual report until we have your checklist, download it here:

https://www.dropbox.com/s/iiovy06e04y03gw/2019%20Benchmarks-%20Year%20End%20Questionnaire%20%281%29.docx?dl=0

How did you do on vaccinations?

We know we have missed the last couple of days of the month in our anxiety to get the payroll information to you, but we will add a little on to our donation to compensate. You hopefully remember we were monitoring your vaccinations over May and June. This is how you did:

May 14,258
June 13,042

Thanks to you doing all your vaccinations we will be donating for over 27,000 days of vaccination protection against Rabies for dogs in Nepal.

Dog Tales!

They’ve packed their bags and left us. Where’s the chicken they promised to leave in the fridge for lunch time training? We were sorry to see Venessa and Debbie leave this month, not only will we miss Daisy and Stella but Venessa was the best at sneaking us some food at the lunch table and Debbie often used to give mom and dad some chicken so we could show off our tricks and dancing over lunch. Paws crossed their replacements will spoil us and hope they do a good job of spoiling you too!

Please Note: Many of the comments in this publication are general in nature and anyone intending to apply the information to practical circumstances should seek professional advice to independently verify their interpretation and the informations applicability to their particular circumstances. In particular, please note that the APL dogs who often prepare this newsletter do not have opposable thumbs so have to type with their noses.

APL Accounting News June 2019

 

Need to call us?

We would like to make it as easy as possible for you to get hold of us, without waiting to be put through to somebody or leaving messages to be called back. As you can imagine, it gets very difficult to make contact once you go into consultations or operating theatre. You can book us directly on the same day at a time you know that you will be available and so will we. So we are saying ‘no’ to the inefficiency of phone tag and ‘yes’ to direct bookings for phone calls where we will call you at your chosen time.


This way we are completely focused on you and your call.

For clients that need to speak directly to Anne or Paolo then just book a 10 minute call on our calendly link, that way we don’t play phone tag.

For Anne:  https://calendly.com/anne-apl

For Paolo: https://calendly.com/paolo-lencioni

For Bookkeeping and Payroll queries: https://calendly.com/bookkeeping-payroll

For Profitdiagnostix queries: https://calendly.com/profit-diagnostix

You will also find these links on our website under Contact Us

 

APL Web Masterclass

Our final web masterclass for the 2019 Financial year is on 19 June. Here we will have Chris Harris discuss some common queries client ask us regarding paying their team and making sure they are within the rules of FairWork. They will also be answering any of your questions so make sure you sign up here https://zoom.us/webinar/register/WN_Ub1k6ewyRH2-Ri65u05wwQ

 

Improving Vaccinations – how are you doing?

Just a reminder that May and June are vaccination focus months for us. For every vaccination you do we will be donating through B1G1 for dogs in Nepal to be vaccinated against rabies, so get your vaccination numbers up! Check for those patients that have lapsed, make sure reminder systems are working and check the histories of every patient you see for current vaccination status. Most importantly remind your team!

 

End of year payment summaries

You will need to issue end of year payment summaries to all of your employees before 14 July 2019.  If you are on Single Touch Payroll you will not have to issue payment summaries as such, however you will still need to close off your payroll and file electronically with the ATO.

If you use Xero, see https://central.xero.com/s/article/Finalise-Single-Touch-Payroll-data for instructions on how to finalise the payroll for end of year.

Employees will need a MyGov account to access their payroll information if their employer is using Single Touch Payroll.

Superannuation contribution reminder

Final call for any salary sacrificed super top ups! Remember the cap this year is $25,000 including super guarantee so check with your superfund what they have recorded as your current contributions for 2019. This top up needs to be done no later than 20 June to ensure the money makes it into the fund on time. Also remember to get your staff superannuation paid around 20 June for it to be a deduction in the current financial year.

Dog Tales!

I am very proud to be able to run my courses and get over all the hurdles I face! It didn’t happen without consistent training, repetition and some failures. Does your business also face some hurdles where a bit of training and repetition could help? If so, check out https://vetbusinessuniversity.com/ Here you’ll find my persistent trainer, along with other determined trainers, have put together some really useful educational material to help train you and your team to get over your business hurdles. If they can train me, a naughty sausage, to run clear rounds on an agility course imagine what they can do for smart veterinarians like you!

Please Note: Many of the comments in this publication are general in nature and anyone intending to apply the information to practical circumstances should seek professional advice to independently verify their interpretation and the informations applicability to their particular circumstances. In particular, please note that the APL dogs who often prepare this newsletter do not have opposable thumbs so have to type with their noses.

APL Accounting News May 2019

May

The dates for our client workshops are as follows:

Tuesday 27 August –  Sydney
Friday 6 September –  Brisbane plus web streaming for this event if you prefer not to travel.
Tuesday 29 October – Melbourne

Book a date with us, some venues have limited spaces!

ATO Natural Disaster Relief

If you were affected by the North Queensland flooding in January and February 2019, you may be eligible for a payment and lodgement extension to 31 May 2019 with the ATO.

For full details and the postcodes affected vist the ATO here.

APL Web Masterclass

Just another reminder we have a web masterclass planned each month focusing on a different strategy to improve your best practice performance, staff engagement, and your clients overall experience. Each month our masterclass will focus on one thing and we will be recording your results using Profitdiagnostix to see how well you perform.

We will be selecting a charity through B1G1 and making a donation to the chosen charity for the month based on your performance.

15 May Improving vaccination numbers

Repeat Consultations – how did you do?

For all the repeat consultations performed in April we will be giving orphaned children in Thailand access to educational books.

And according to Profitdiagnostix, our wonderful veterinary family has performed 6,102 repeat consults for the month of April – so that will be 6,102 days of access to educational books – well done.

Of course, in case you did not remember, or even worse if you did not attend our wonderful web event with TEDX speaker Paul Dunn, each attendee raised money for 100 meal deliveries to school children in India – and there were 300 attendees, so that makes 30,000 meals delivered.

Paul, a global business advisor spoke about ‘customer experience’ and connecting to customers in the context of a Veterinary business.

If you could not make it, watch the web event here:https://vimeo.com/330943393/1dee07b15b . Or even get your team to watch it, Paul is a fun guy to listen to.

And of course Paul would love to see some vet clinics join the hundreds of other businesses using B1G1 (https://www.b1g1.com/businessforgood/new-sign-up/) to connect to their customers using the power of giving. Let’s face it, if we can do it as boring accountants, then so can you as a funky vet practice.

Superannuation Contributions

As 30 June is steadily approaching you may want to check out your superanuation contributions so that you can make the most of any tax deductions.  The concessional contributions cap for any age remains at $25,000 this year, so if you have thought about topping up your super now is a good time to do it.

Please keep in mind that the contributions you paid last year in June 2018 may have taken until July 2018 to hit your account so you may want to order a statement from your super fund to make sure you include those contributions in any calculations for your 2019 financial year.

If you are unable to top your super up this year, the ATO has introduced carry-forward concessional contributions from 1 July 2018.  This means if you were only able to put $20,000 into your super for 2019 financial year, then you will have an extra $5,000 that you are able to top up with in 2020 financial year (on top of the $25,000 cap for 2020) if you choose to.

The first year you can use this will be the 2019-2020 financial year but only if you have a superannuation balances of less than $500,000. Unused amounts are available for a maximum of five years, and will expire after this. For more information click here.

The Vetprac workshop for buyers and sellers – Brisbane dates

If you are wanting to buy or sell a veterinary business in the next 12 months this workshop is for you!

Exit Strategies 24 May https://www.vetprac.com.au/wp-content/uploads/2018/12/Exit-Strategy_2019.pdf

How to buy 25 May https://www.vetprac.com.au/wp-content/uploads/2018/12/Buyers-Seminar_2019.pdf

If any of you are attending we’ll see you there!

Dog Tales 

After having a ring for Chica for over a year before he prophosed – Studel has finally wed the girl of his dreamphs. Their vowphs were exchanged in a phmall beachside town in a quiet intimate ceremony. Chica has promised to love and cherish him, his over bite, missing tooth, inability to prononce an ‘s’ and all the other quirks that come with a sausage dog. She snagged a good one … (See what I did there?)

Our Profit Diagnostix wizard/bookkeeper Deb also got married recently.  Congratulations to her and her new husband!

APL Accounting News April 2019

April

Reminders

The dates for our client workshops have been released 

Tues 27 August –  Sydney
Fri 6 September –  Brisbane plus web streaming for this event if you prefer not to travel.
Tues 29 October – Melbourne

Book a date with us and mark one of these off on the calendar as more details will follow soon!

APL Web Masterclass

Just another reminder we have a web masterclass planned each month focusing on a different strategy to improve your best practice performance, staff engagement, and your clients overall experience. Each month our masterclass will focus on one thing and we will be recording your results using Profitdiagnostix to see how well you perform.

We will be selecting a charity through B1G1 and making a donation to the chosen charity for the month based on your performance.

Mark these dates in your calendars as they are events not to be missed! 

  • 17 April – Improving the client experience with a 4 times TEDx speaker
  • 15 May Improving your number of vaccinations

Consultation results for March

March was all about  consultations and was complimented with a great web event on consultations. We also wanted something special to happen when your practice performed consultations – and so for every 250 consultations performed by our wonderful client base, a rescued animal in Nepal also received a consultation and some much needed medical help. All this thanks to b1g1.com which allows us to combine a ‘giving experience’ with your business performance.

By the end of March, 150 animals in Nepal were given access to much needed medical care – so well done.

In April we will be focusing on Repeat consultations, and this was preceeded by our web even just a few days ago on Repeat consultations.

As repeat consultations are all about client education on the value of ongoing monitoring, we thought it fit to tie the experience in to something educational. So let your team know that in April, every repeat consultation they perform will go towards giving access to educational books to orphaned children in Thailand. We are hoping that our wonderful customer base will perform more than 6000 repeat consultations in April.

ATO paper Activity Statements

The ATO had previously granted some clients a temporary exemption from lodging their monthly activity statements electronically.  The exemption was given to allow these clients to transition to lodging online.

This exemption is no longer in place and activity statements will need to be lodged electronically once an activity statement is lodged electronically through the following:

– online services for agents

– practitioner lodgement service (PLS)

– portals

– Standard Business Reporting (SBR) enabled software

– when a client links their myGov account to the ATO

For more information click here.

Single Touch Payroll (STP)

If you employ 20 or more employees you should already be using STP as this was introduced by the ATO from 1 July 2018.  If you employ 19 or less employees you will need to begin using STP from 1 July 2019 if you haven’t already. 

Top Tip:  If you start using STP before 30 June 2019 you will not have to prepare payment summaries for your employees for this year.

If you use Xero you would have noticed a big white box in your payroll screen. Seriously, you can’t miss it!  To get things moving with STP click “Get started” then follow the on screen instructions.  Connection will require a call to the ATO however this is fast and painless (like ripping off a bandaid!). Make sure to have an ATO document ID within reach – usually a document number on a BAS or IAS is enough. This is to prove you belong to the entity and will also hinder random strangers setting up the STP for you.

In your Xero payroll code setups you will need to make sure your codes (which will be most codes) are ticked to be reportable at W1 on the IAS and/or BAS form.

Once you are connected to ATO, checked your codes, you are ready to lodge your payroll electronically and say goodbye to end of year payment summaries – and who doesn’t want to do that!?

Employees will be able to log in to their myGov app and see year to date tax and super information. When the employee’s income statement (previously payment summary) is tax ready, they will receive an inbox notification on their myGov app.

For employers more information can be found by visiting the ATO.

For employees more information can be found by clicking here.

Dog Tales 

Well, this newsletter has proven to be drier and more bland than store brand kibble.  Next month it needs to be livened up!  To make the APL tails wag in this office please send us some theme ideas for the newsletter.  It would make it more exciting for us to write, and no doubt more exciting for you to read.

Some of our personal favourites were Halloween, The Ekka, Boy Bands, Bon Jovi and most recently Queen.  Some of these themes and absolutely pawfect puns have been so stealth we didn’t even realise we had thrown them in until after we published!  True literary masterpieces.

Treats all round!

Strudel, Chica, Stella & Daisy.

Please Note: Many of the comments in this publication are general in nature and anyone intending to apply the information to practical circumstances should seek professional advice to independently verify their interpretation and the informations applicability to their particular circumstances. In particular, please note that the APL dogs who often prepare this newsletter do not have opposable thumbs so have to type with their noses.

APL Accounting News March 2019

March

New equipment write off amount for small businesses

For once something in your favour! All small businesses (turnover less than $10 million) can now write off new equipment costing up to $25,000 (up from $20,000). This is until 30 June 2020. Remember this means that the full amount is a deductible expense (reducing profit and therefore your tax) rather than the depreciation amount of the item (which is only a small amount each year).

Who owns the data in my practice management system

You would be surprised to know that there are no laws in place to deal with the issue of data ownership! Intuitively one would think that if you have a list of customers, their contact details, some clinical notes and a whole lot of billing history, that the ownership of that information would rest with the business that deals with the customers.

Unfortunately this may not always be the case, and software providers sometimes feel that they have the right to either ‘lock’ practices out of their data OR even use the data for their own marketing purposes – yes their own purposes.
If you don’t believe us read this article published by Vin News, you may have thought we were overthinking things last year when we kept on at you about your data, well in fact it seems in many cases it’s not your data

https://news.vin.com/VINNews.aspx?articleId=51953

The question is, what should you do about it?

Personally, we feel that the veterinary industry has to get on top of this problem quickly. I would approach my software company (or new software company) and see whether their terms and conditions contain clauses that:

1. disallow them from using your data to directly approach customers (pet owners) for any reason whatsoever without your consent each time.
2. disallow them from selling your data or giving your data to any other parties where a conflict of interest may arise eg. provide your pet food sales data to a pet store to identify areas where there are high pet food sales through vets. If any market research is to be performed, you need to give your consent.
3. allow you unrestricted access to all your financial, customer, patient and reminder data – so that they cannot ‘lock you out’ of using this data the way you want to, to improve your business.

Move away from providers that are not proactive about your data – there has never been a better time to change software with so many new and modern systems available.

Don’t let your data get turned in to ‘doggy-doo’

There has been a huge amount of movement in the last few months with practices changing software.
Like it or not, in the modern business environment, you have to embrace progress, and at APL we are all about helping you do this and encourage practices to move to newer systems.

We would however like to issue a very strong warning about how your data gets transferred from your old practice management system to your new one!
We have had some clients in the last few months that have been caught out by very poor data migrations so we think that you need to be aware of the process and impact that this can have on your business.

Generally, your new software provider will do a ‘test’ data conversion and get you to review and approve it –  it is YOUR responsibility to do this properly.
In practices where this has gone wrong, the business owners have simply not given the converted data an adequate review because they probably did not know what to look for. Simply looking at your customer list and a few consults is NOT enough!

Here is what needs to be assessed and what goes wrong if it is done incorrectly:
1. All your customers, their contact details and patients need to be there – and they usually are because this is the most simple part of a data conversion.
2. All your clinical notes need to be present with the correct dates – this is obviously important because you need this to apply consistent care to patients. Again, this is normally transferred correctly.
3. People that owe you money (debtors) – many data transfers spend a lot of time getting this correct, to the point that they are prepared to ignore other more important issues in the data transfer.  Business owners also put a lot of emphasis on this, but the truth is, for a normal small animal practice, the number of debtors is reasonably low and in many cases it is easy enough to manually transfer debtors into the new system as this can be done in a couple of hours.

Unfortunately, this is as far as most practices check their data, but its not enough.

4. All your invoices have to be present with the correct date. This is not only a legal requirement, it is also essential because without this you will be unable to monitor historic trends for your business. Imagine not knowing for 2 years after changing software whether your practice is invoicing more or less than last year, or whether your customers are spending more or less.
5. All your invoice items (the various products and services on each invoice) have to be present and tagged with the correct staff member and date. Without this you will lose the ability for 2 years to accurately monitor staff members performance eg. is Dr Dolittle’s average invoice value more or less this year vs last year. How many consults has Dr Dolittle been doing over the last 12 months vs Dr Who.
6. The total of all your invoice items over the year should roughly be the same as the total sales in your accounting software – this is a legal requirement should the tax office decide to audit your invoices.
7. Are all your vaccination reminders and triggers for these reminders present (sending and setting)? As soon as you start using the new system, you will need to be SENDING out reminders to patients who have had certain services such as vaccinations about 1 year ago – have these been transferred to the new system. Also, as soon as you invoice a vaccination in the new system does it SET a reminder sometime in the future correctly? A poorly run reminder system costs a practice $60,000 per vet per year – make sure that this is correct.

A few other things that you should expect:
A lot of business owners complain that “the data transfer did not transfer all my documents and templates”. The reality here is that older systems handle this sort of data very differently to newer ones and in many cases it is impossible to transfer this data across automatically – it has to be done manually. So prepare yourself for this as it varies between the software companies whether they do it or they expect you to do it.
What about things like digital xrays and laboratory reports? Again the way this is stored in different systems is highly variable and in some cases very difficult to transfer automatically. Sometimes the only solution is to keep these on the old system as a reference and look them up in the old system if needed. If this is important to you remember to ask the new software provider whether they can do it.

So where have we seen things go wrong?
Most of the data transfers we see will corrupt every single invoice and invoice item in terms of dollar value and date – this is the most common issue.
Second of all, most data transfers will not get all the reminders and all the triggers to set future reminders correct. Consider now if both of these scenarios are present – all historic vaccination dates are incorrect and you have no future reminders set – you can no longer even look back at a patient history to see when they had a vaccination and correct this manually. Say goodbye to $60,000 for each vet you have!
Finally, these incorrect data transfers leave the practice flying in the dark. Your most important KPI – how many active clients you have, relies on a 2 YEAR average of invoices and invoice dates. This means your most important KPI will be inaccurate for 2 years! The same applies for average client spend per year.
Other metrics such as average invoice value, revenue for each vet, how many consultations/vaccinations/ repeat consults you did in summer last year vs this year will also be incorrect.

So what should you do if you intend changing to a more modern system?
Simply, you need to assess your test data migration properly based on the above points. If you sign off on a bad data transfer, it’s your own fault, don’t blame the software company.
If you get stuck, contact APL Accountants and we will help you and advise you.

You made something special happen in January and February! 

January and February were all about being observant and looking carefully at those Xrays. And our enthusiastic APL clients took 1600 radiographs in January and about 1300 in February – 2900 in total were the number of patients radiographed.

And with each patient being radiographed, something special happened ti a child in Africa – they got a dose of vitamins, including vitamin A, which will help their eyesight. They may never have to look at a radiograph, but at least now they can continue to read and learn.

Thanks to our partners B1G1.com for making this type of global impact possible by using their apps.

Here are the results for radiography volume in the profession over a year – beats us why it fluctuates so much!

Dog Tales – too many bits and bytes

Really?! The whole newsletter had a technology focus!

We dogs don’t really care much about tech. It’s not our fault, our noses are wet so when we type with them, the keyboard goes snotty and breaks after just one day’s use. So to us, anything about computers and tech is meaningless ‘bits and bytes’. But we do understand the concept of ‘ownership’, each of us owns a number of human slaves for example. So the concept of data ownership is something we can relate to and feel fiercly protective about.

Don’t let the PIRATES out there steal what is rightfully yours!
If they try, let us know and we might byte their bits – that’s the sort of tech we can relate to!

Daisy below showing that she is serious about byting some bits

Please Note: Many of the comments in this publication are general in nature and anyone intending to apply the information to practical circumstances should seek professional advice to independently verify their interpretation and the informations applicability to their particular circumstances. In particular, please note that the APL dogs who often prepare this newsletter do not have opposable thumbs so have to type with their noses.

APL Accounting News February 2019

February

With a burst of light, and a loud fizzle – there goes January!  Another One Bites the Dust.

APL Web Masterclass

Just a reminder we have a web masterclass (not just Radio Ga Ga) planned each month focusing on a different strategy to improve your best practice performance, staff engagement, and your clients overall experience. Each month We Will Rock You while you focus on one thing and we will be recording your results using Profitdiagnostix to see how well you perform.  We know there is a little bit of Freddie Mercury in everyone, performance is everything.

We will be selecting a charity through B1G1 and making a donation to the chosen charity for the month based on your performance.

Mark these dates in your calendars as they are events not to be missed! 

  • 20 February – Improving the number of consultations in your clinic
  • 27 March – Improving the number of repeat consults in your clinic
  • 17 April – Improving the client experience
Schedule may change Under Pressure depending on demand.

So what sort of special things are happening in the world at the moment?

It’s a Kind of Magic when something special happens to someone in need because of something that you do! But how does this magic happen? By using a charity portal called B1G1 (www.b1g1.com) we are able to create special impacts all over the world when you guys do something good at your practice.
So In December we said that we would give life saving malaria treatment to a child in Kenya for every cytology sample that you guys collected – and as a result you guys gave life saving treatment to over 3800 children.
Now in January and February we are going to be focusing on ‘One Vision’! Be thankful for your eyesight when you assess xrays because many children in Africa suffer from impaired vision due to lack of vitamins – they don’t need to assess radiographs, but they do need to be able to see properly to learn to read.
So for every single patient that you guys xray in January and February, you will also be contributing to a dose of vitamins to a child in Africa.

February due dates

So now that January is all sorted – Don’t Stop Me Now!  Here’s what needs to happen in February:

January IAS (if you pay PAYGW monthly) is due 21 February

December BAS is due 28 February

Super (if you pay monthly) is due 28 February

Since it’s Valentine’s Day month the APL Facebook page could do with some February love.  We’d love to see pictures of your pets! Click here

The dates for our client workshops have been released 

Tues 27 August –  Sydney
Fri 6 September –  Brisbane plus web streaming for this event if you can’t attend physically.
Tues 29 October – Melbourne

So mark one of these off on the calendar because if you don’t we will think you’re Slightly Mad.

Dog tales

I Want To Break Free!

We have Somebody to Love at APL HQ who is new to our pack.  Nurten has adopted a rescue cat.

Everyone at APL is looking forward to meeting Mischa, however we may have to stick to pictures for now as this is pretty much a dog office – because We Are The Champions!

Regards

APL Dogs

Please Note: Many of the comments in this publication are general in nature and anyone intending to apply the information to practical circumstances should seek professional advice to independently verify their interpretation and the informations applicability to their particular circumstances. In particular, please note that the APL dogs who often prepare this newsletter do not have opposable thumbs so have to type with their noses.

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