In 1996, we established a company dealing with the recalculation of bank overdraft and loan interest. The purpose of the business was to help our clients to establish if the actual amount of interest charged by their bank was accurately calculated based on their letters of offer and on the prevailing rates of interest.  We developed an accurate computer system for recalculating the amount of interest that should have been charged and we then compared this to the interest actually charged on the bank statements.  The results were interesting and we gained valuable experience in helping clients and banks to reconcile their accounts and to reach agreements if discrepancies arose. When lending rates fell to the current low levels the demand for this service waned so we discontinued the business but our knowledge still exists and is available to clients if required.