Temp toymakers

I run a large and very seasonal toy-making operation. Orders arrive by post and airmail or are given in person to our representatives who attend stores all over the world during the run-up to Christmas.

Manufacturing during most of the year is at a low level but builds up through November and December.

Christmas Eve is our busiest day of the year as last-minute orders are completed and everything is loaded on to our specialised same-night delivery system ready to be opened by children everywhere on Christmas morning.

As you can imagine this means the workforce fluctuates significantly during the year. We have a core team of employees that we retain all year round to file thank-you letters feed the reindeer etc. These are paid under PAYE.

We also have a large number of ‘helpers’ on our books who can be called on...