1. NAME: Aidan Rooney ACMA
CORRESPONDENCE ADDRESS: Loma de los Pacos II
Calle Reina Victoria Eugenia 2.
Bloque 4, Apt 4B,
29640 Fuengirola,
Malaga,
Spain
MARITAL STATUS: Single
NATIONALITY: Irish
CURRENT RESIDENCE: Fuengirola, Spain
EDUCATION: 1984 - 1989: Summerhill College,
Sligo, Ireland
Leaving Certificate 1989
7 honours
1989 - 1992: Sligo Regional
Technical College,
Ballinode, Sligo, Ireland
CIMA Stages 1-3 passed.
2006 - Self Study
CIMA Final Stage passed 2007
CURRENT EMPLOYER: Club La Costa Group of Companies

2. CURRENT POSITION: Group Management Accountant
INTERESTS: Football, Golf, Rugby, Irish Sports.
SYSTEM SKILLS: Advanced knowledge of Microsoft Excel,
Word, Sun Systems , Accounting Package, Vision Excel,
Good knowledge of SQL, and Crystal
Reports.
CAREER PROFILE
July 2004 - DATE CLUB LA COSTA GROUP OF
COMPANIES
GROUP MANAGEMENT
ACCOUNTANT
The principal activities of the combined group are; the development and construction
of holiday resorts and whole ownership apartments, the promotion and sale of
holiday ownership interests and vacation products, provision of travel services,
hospitality services in connection with resort and hotel management.
Reporting to the Group Finance and Operations Director.
Duties Include:
Preparation of the Group Monthly Management Accounts including consolidation.
I am responsible for the preparation of accurate and timely monthly consolidated
Group Management Accounts which are presented to the Group Financial Controller
and Main board. This involves collating the Divisional Management accounts
prepared by our Divisional Management accountants. The group has twelve
Divisional Financial Controllers based in eight different locations (England, Scotland,

3. Ireland, Isle of Man, Tenerife, Austria and Spain) dealing with 30+ different divisions
within the Group. Within these locations there are a total of 73 Senior Accountants
and Accounts Assistants. The month end process can be broken into three distinct
areas:
1) Preparation of Consolidated Financial Information.
Each of the Financial Controllers produce individual management accounts for their
divisions using three different accounting packages. The Spanish companies use a
system called "Navision"; the Travel Company uses the "Dolphin" system, and all
other companies use "Sun Systems". All the individual results are then imported into
Sun Systems automatically at the end of each month.
At present, the profit and loss reports are imported directly from Sun Systems into
Microsoft Excel into the Group format using a combination of SQL and VB code.
Consolidation journals are then processed manually within the Excel spreadsheet.
As the Group is large and very diverse, there are a large number of journals to be
done each month, which is my responsibility in liaison with the Group Financial
Controller.
2) Forecasting.
With the assistance of the Group Finance Director and Group Financial Accountant,
a monthly review of the forecasted profits is undertaken, and any significant
movements in any of the divisions are revised and explained within the monthly
report.
3) Comparison of the Group's Actual Results versus Budget.
Once the monthly results have been finalised, a detailed report is produced. This
provides the board with the key results from the 30+ different divisions, highlighting
any major differences between actual and budgeted results, and compares actual
versus previous year. Such techniques as turnaround analysis and variance analysis
are used to back up the report. The report is a Word document with Excel
spreadsheets copied directly to it.
This information is sent into me on Word documents by each financial controller
which I review for accuracy before compiling into one Month End report for the board
of directors.

4. Maintenance of the Group's Balance Sheet.
I am currently responsible for the production of the group consolidated balance sheet
on a monthly basis for the Group Finance Director. It is produced in the same way as
the management accounts above, using information extracted from Sun Systems
into an Excel spreadsheet. This report is produced to closely monitor the Group's
assets and liabilities and to identify any potential concerns.
As the Group consists of over 100 companies, this produces a large number of inter
company transactions. These transactions need to be tracked and accounted for on
a monthly basis. This involves analysis and frequent meetings with the respective
Divisional Financial Controllers.
Assisting with the Preparation of the Consolidated Financial Accounts for Audit
Inspection.
This involves assisting the Group Financial Controller in reviewing the audit files
produced by the individual Divisional Financial Controllers. The task also involved
preparing audit schedules for the Group Financial Controller to review such items as
Turnover, Expenses and ultimately to aid Analytical review.
Each Divisional Financial Controller produces their company audit files which I help
to review for completeness and accuracy prior to review by the Group Financial
Controller, prior to the Auditors arrival. The accounts are produced according to local
accounting standards, with the final Group consolidation being produced to UK
GAAP standards.
Preparation of the Annual Consolidated Group Budget.
Once the budgets are agreed with each of the Divisional Heads, they are collated
into a consolidated budget using Excel, and presented to the Group Finance Director
for review, including consolidation journals.
Involvement in the TimeShareWare Project Team
From 2005 to 2007 the Club la Costa Group underwent its biggest system change
since it began. The group used to use two systems to control its Sales,
Administration and Reservations. A decision was made to replace the two systems

5. with one, TimeShareWare. As a senior member of the accounts team, and with 10
years knowledge of the Group, I was selected to be the Accounts representative on
the Project Team.
Duties here include the following.
Preparation of Functional Specifications as to how we would like the system to work
for CLC. Two of the main functions here, involved the design and working of Multi
Currency and a Commissions module. The original TSW system has only one
currency but as CLC deals in multiple currencies, I had to explain in great detail how
and where we needed this functionality. This is now nearly complete and should be
ready to go live this year.
Set up of all area's in relation to Finance.
Liaising with our Reports writer, who was hired externally, to ensure that all
necessary reports are produced and that a full understanding of our needs are fully
understood by the report writer.
Scenario testing all versions of the TSW released to CLC to ensure that it meets our
requirements. Currently this is a major exercise as releases are becoming more
frequent as we approach 'go live' date.
JULY 2003 - JULY 2004 CLUB LA COSTA GROUP OF COMPANIES
HEAD OF INVENTORY DEPARTMENT
Club la Costa sells a point's package and general 'floating' inventory which are part
of Clubs. Each sale needs to be backed up with actual stock or fixed week.
Reporting to the Group Financial Director.
Duties Included:
Selecting weeks from our available pot and arranging for a contract to be created for
each piece of inventory on PCM (Administration and Sales control system), which is

6. placed in the name of the respective club, to back up the sales. A schedule was then
sent to our Trustee (FNTC IOM) to ensure that all our sales were backed up legally.
Overall this involved thousands of weeks per year.
Club la Costa also accept trade in's from our clients for points or floating weeks
which I had the responsibility to decide whether we would keep these weeks or sell
onto a third party. The process also involved liaising with our Client Liaison
department to ensure that all proper documentation was received. Until then CLC
could not process these weeks.
Maintaining schedule of Inventory in each Club. This was used by the Group
Financial Director to analyse our Group stock position.
I was responsible for one member of staff who was involved in the input of contracts
and maintaining schedules for the trade in inventory.
JUNE 2000 - JUNE 2003 CLC RESORT DEVELOPMENTS LTD
WHOLESALE DIVISIONAL FINANCIAL
CONTROLLER
This company is part of the Group of Club La Costa companies. It is responsible for
the development and construction of holiday resorts. Once constructed, it sells these
products to other Group Companies.
Reporting to Group Financial Controller.
Duties Included:
Preparation of the Wholesale Division's Monthly Management Accounts.
Leading a team of three personnel, I was responsible for the production of accurate
and timely monthly Management Accounts for the Wholesale Division, subject to set
deadlines. The accounting package used was Sun Systems, but a large proportion of
work was done using Excel.
The role was managerial in nature, which meant a lot of time was spent reviewing
and reporting on the results. Monthly reviews with Department Heads detailing actual

7. spend versus budget was the primary role of the job. The main focus of the
management accounts was profit and loss, however, reviewing of balance sheet
accounts was also completed every month.
Preparation of an Audit File.
An audit file had to be prepared every year in accordance with the Group's year end
timetable. This involved reviewing the profit and loss, and balance sheets so that
detailed schedules could be prepared for the Group Financial Controller to review,
and later the audit team. Review meetings with the Group Financial Controller took
place to discuss any issues relating to the accounts.
Production of Divisional Budget.
As the Divisional Controller, it was my responsibility to review the profitability of the
Divisional Head's future projects. This involved reviewing capital expenditure,
staffing requirements, working capital requirements and producing relevant profit
expectations based on sales projections.
Preparing the Valuation of Inventory.
CLC Resort Developments Ltd either acquired existing inventory or was instrumental
in the construction of new apartments, using a local company to do the construction
and furnishings. It was my responsibility in both cases to make sure that all costs
were collated, so that the stock was valued correctly. With the construction of new
apartments, I had to review purchase orders to make sure that actual spend was on
budget, check contracts were being paid on time, and meet regularly with various
departments to discuss the costs.
Company VAT Return.
As a registered VAT company, and part of a VAT Group, I had to produce a VAT
return on a quarterly basis. The returns had to be completed within a strict time
frame, and prepared in line with current UK VAT policies. I had regular meetings with
the Group's VAT expert, who would inform me of any new developments.
Cash Reporting.
A cash reconciliation of the five different bank accounts was produced by one of my
staff members on a weekly basis from Sun Systems. I had to review the movements
in the cash book balances, comparing to previous weeks, and then reviewing the
analysis given for the spend or receipt during the week. Once happy with the
reconciliation I would submit a report to the Group Treasury Department. The report

8. included cash forecast for the following month detailing projected receipts and
spends.
NOVEMBER 1999 - MAY 2000 INTERNATIONAL RESORT
DEVELOPMENTS LTD
ASIA PACIFIC DIVISIONAL
FINANCIAL ACCOUNTANT
IRD Ltd (also a member of Club La Costa Group of Companies) sold Holiday
Ownership to new clients in Hong Kong.
Although based in Spain my duties Included:
Regular trips to Hong Kong to meet the Sales Director and discussion of relevant
topics, including Debtor balances and cancellation provisions and discussions with
our Accountant there regarding any other issues.
Preparation of the Division's Monthly Management Accounts.
I was responsible for the production the monthly Management Accounts for the Asia
Pacific Division, again subject to set deadlines. The accounting package used was
Sun Systems, but a large proportion of work was done using Excel, including
creating the accounts for cancellations from prior periods.
The role was mainly managerial, which meant more time was spent reviewing and
reporting on the results. Regular reviews with Department Heads were conducted on
trips to Hong Kong from my Spanish base, detailing actual spend versus budget. The
main focus of the management accounts was profit and loss, however, reviewing of
balance sheet accounts was also completed every month.
Preparation of an Audit File.
An audit file had to be prepared every year in accordance with the Group's year end
timetable. This involved reviewing the profit and loss, and balance sheets so that
detailed schedules could be prepared for the Group Finance Director to review, and

9. later the audit team. I was required to be present in Hong Kong during the audit
process and answer any queries that the Auditors raised.
Production of Divisional Budget.
As the Divisional Controller, it was my responsibility to review the profitability of the
Divisional Head's future projects. This involved reviewing capital expenditure,
staffing requirements, working capital requirements and producing relevant profit
expectations based on sales projections.
JULY 1999 - OCTOBER 1999 CLUB GREECE LTD
ISLE OF RHODES
Club Greece was not a Club la Costa company, but one which we were looking at
purchasing. Located in Rhodes, they were also involved in Timeshare Sales. The
main purpose of this was to look at viability of purchasing the above company.
Club Greece did not use any accounting package and did all accounts, cash based,
on excel.
Duties included:
Preparation of all accounts in excel in a format for import into CLC's package, Sun.
This involved Sales analysis, Debtor reconciliations, bank reconciliations, creditor
reconciliations, accruals and other general provisions.
Monthly accounts were then given to the board to help aid the decision to acquire the
business or not. This included the Profit and Loss A/c and detailed balance sheet
and notes as to any contingent liabilities that there may have been.
JUNE 1998 - JUNE 1999 CLC RESORT DEVELOPMENTS LTD

10. ASSISTANT TO FINANCIAL
CONTROLLER
This company is part of the Club La Costa Group of companies. Taking over this
responsibility from CLC Developments Ltd, it was also responsible for the
development and construction of holiday resorts. Once constructed, it sold weeks to
other Group Companies.
Reporting to Wholesale Financial Accountant.
Duties Included:
Purchase Ledger.
Maintaining the purchase ledger system, and daily maintenance of the purchase day
book. Reconciling creditor accounts and arranging monthly payment of the supplier's
accounts.
Bank Reconciliations.
Production of weekly reconciliations of those bank accounts, including a detailed
analysis of spends during the current week. This was completed using Sun Systems.
Each week a Cash Flow report was produced and given to the Financial Controller
who, after review, submitted these to the Treasury department for the Group Cash
report.
Production of Sales Invoices.
Invoices were raised to other Group Companies on a monthly basis for the sale of
inventory. This was done manually through Word and Excel, and was reconciled
back to Sun Systems and PCM.
Fixed Asset Register
Maintaining a fixed asset register for the company in Excel, and made sure that the
correct rate of depreciation was applied to each asset. I had to maintain this register,
and post the relevant journals into Sun Systems.
Other responsibilities.

11. Petty cash control, general input into ledgers and aiding the financial controller in the
preparation of the Audit file.
MAY 1997 - MAY 1998 CLC DEVELOPMENTS LTD
ACCOUNTS ASSISTANT
This company is part of the Club La Costa Group of companies. It was responsible
for the development and construction of holiday resorts. Once constructed, it
wholesaled weeks to other Group Companies.
Reporting to Wholesale Financial Accountant.
Duties Included:
Responsibility for Banks involving posting all transactions on to the Bank A/c on Sun
systems and analysing the receipts and payments into their relevant categories. The
banks were then reconciled on a daily basis. Each week a Cash Flow report was
produced and given to the Financial Controller who, after review, submitted these to
the Treasury department for the Group Cash report.
Petty cash control. This involved the handling of cash for expenses and advances for
people going on business trips. It also involved ordering and ensuring that at all
times there was enough cash if required. This was also reconciled daily and each
week a cash report was also given to the Financial Controller.
General input into ledgers.
Invoicing and Debtor Control of International Marketers.
I was responsible for raising invoices on a monthly basis to International Marketers
for sales of Club La Costa inventory. The invoicing was done manually by linking a
Word and Excel document. The debtor accounts were controlled through Sun
Systems, however, due to its lack of flexibility, statements were also produced
manually in Excel. At its peak, they were approximately 40 different marketers.

12. NOVEMBER 1996 - MAY 1997 CLC RESORT SALES LTD
ACCOUNTS JUNIOR
Reporting to the Sales Divisional Financial Controller.
Duties Included:
As this was my introduction to Club la Costa I had very few main responsibilities and
was given different tasks when required by the Financial Controller, which included
the following.
Bank Reconciliations.
Posting of Debtor monies onto PCM.
Month end reconciliation of Debtors.
Other basic input into the ledgers.
REFEREES
Patrick Ingram ACA
Group Finance Director
Club la Costa Group of Companies
patrick@clublacosta.com
Telephone + 34 95 2 66 99 63

13. Richard Barnett ACMA
Operations Director - Sales and Marketing
Club la Costa Group of Companies
rbarnett@clublacosta.com
Telephone + 34 95 2 66 99 00 Ext 70070