Direct costs
13.Nor is there any issue as regards Nuby’s direct costs to be deducted from the sales figure. The figure put forward by Nuby in its Points of Defence is, again, confidential. However, Mr Chapman identified errors in Nuby’s calculations which meant that that figure had been overstated by £9,317.43. Nuby accepts Mr Chapman’s analysis in this regard. Accordingly, I will proceed on the basis that Nuby’s direct costs, which can be deducted in full, were the sum referred to in Nuby’s Points of Defence, less the figure of £9,317.43.