Of course, when things are going well, there’s sometimes nothing more satisfying for a business leader than to pore over a glowing set of management accounts, other than perhaps the guilty pleasure induced by reviewing a set of less than flattering accounts posted by an arch rival.

And for those of you that are coming to the end of your own tough year – then perhaps you’re seeking solace in knowing that you’re not alone.

Whichever camp you’re in, you’ll be pleased to know that this issue of the magazine is resplendent with our annual Top 500, our financial report on the industry’s 500 largest companies.

As ever, our thanks go to the team at Grant Thornton for their invaluable help in putting the report together.

Fans of schadenfreude be warned though; regardless of how good your business is, the chances are that in at least one of the fiscal metrics featured you’ll be bested by a peer or two.

But that’s the real value of the Top 500; the ability to benchmark your business against the biggest in the industry to highlight the areas where you can perhaps rest on your laurels and identify others where there might be room for improvement.

And with the new financial year dawning, and your spreadsheet skills freshly honed, now’s probably the perfect time to pore over the 30pp of tables and do just that.