As this feature falls on Christmas Day, there is nothing else to write other than Happy Holidays and a Great Winterval to All! TW Note: You are a Godless liberal and Santa will not be rewarding you with anything at all this year.

Bah, humbug! Last year’s final trading session before Christmas saw the RNS system take an early bath, but this year it was in full flow right through to 6.30pm, even though the markets closed at 12.30. So who slipped out bad news as everyone was off doing their last minute Christmas shopping? And who went the extra mile by leaving the release of bad news right into the evening? We had some cracking entries on that score, and we have a winner to announce as regards the sweepstake.

And so as they came to leave the town of Banstead in the province of Norfolk, Jesus and his disciples gathered for a final prayer. 

Oh, perhaps I shall have another small slice of stilton and another glass of port said London's worst Nomad Roland "fatty" Cornish to himself, as he tried to bury the memories of his visit from the ghostly apparition who was even scruffier than Tom Winnifrith. Clearly not a scholar or a gentlemen he repeated to himself several times although whether this was a reference to the ghost or Winnifrith was unclear at this point. Fatty did not enjoy being haunted but, after just one more "small" slice of Stilton and a small port Fatty decided it was time for beddybyes and headed up stairs with his faithful, if flatulent, poodle Stuttard following on behind.

There are a few contenders for this title, but an update this morning from ShareProphets Aim-China Filthy Forty purveyor of biblical plagues and (apparently, now) not-quite-failed-yet property deals suggests to me that Asian Citrus Holdings (ACHL) might be booking its place in the Filthy Forty AIM departure lounge.

This podcast follows on from A-E HERE, F-J HERE, and K-O HERE. It is perhaps my longest podcast for many moons but are you surprised? Think about what I cover: P is for Potash - as in African (AFPO), Q is for Quindell (QPP), R is for Revenue Recognition as in Redcentric (RCN) and Servision (SEV), S is not for smear (as in Citigate Dewe Rogerson you total and utter bastards) or Strat Aero although both are mentioned but for Sam Antar and T is for Terry as in Rob, 

I am quite confident in making IQE (IQE) a tip of the year. And this is despite the fact that this outfit usually appears in the list of most shorted shares, helpfully published on this spectacular website.

Two classic Christmas RNS’s from Port Erin Biopharma (PEBI) this week, the second of which came out at 12 yesterday, being the disappointing final results for the year to 30 June 2016; however, it was the one on Thursday relating to a short-term loan to Jim Mellon’s favourite investment, the Diabetic Boot Company (“DBC”) that really raised my eyebrows.

From the FCA's spreadsheet of short positions required to be disclosed to it, the following details the shorted AIM shares at the end of this week (by net short position %) - and if this position has increased (red), reduced (green) or remained unchanged (black) since last week (see HERE). The big move is the increase in the Telit short.

Best FTSE-100 short for 2017?  After musing about the property stocks I chanced upon Wolseley’s (WOS) epic push towards a 50 quid share price.  First congratulations to anyone who picked up shares in the plumbing and building industry supplier at the time of the Brexit referendum vote for around 36 quid.  My advice though for 2017 is to sell the shares. 

Some of our critics, notably the felon Earley, reckon we go after companies as part of some convoluted con whether those companies are good or bad. Those who actually read our site will know that very few of the companies we have attacked have been anything other than disasters for investors. The one we got wrong and admitted as much was Boohoo. But boy did we make some gutsy calls in 2016 - we had a bumper year of fraud busting.

Hello Share Jinglers. Look at a cat’s face.  Next, picture snow softly falling on a wood. Now imagine the Big Bang. All those zillions of bits and pieces flying through space. Then falling exactly into place to produce a world like ours in all its complexity and wonders of nature, for example: a spider making a web

I got up at 3 AM today and explain why. I lay out what we plan over the next few days on this website. I then discuss the fraud Cloudtag (CTAG), Wandisco (WAND), Guscio (GUSC) United Cacao  (CHOC) and Graphene Nanochem (GRPH)

Friday 23rd December, “Final Results & Notice of AGM”. Uh-oh, what has this worryingly-timed announcement from Guscio (GUSC) got in store? ...

The ‘fessing-up RNS of yesterday leaves a few unanswered questions – so many that I just can’t help but wonder whether what we think we are being told is not actually the same as what we are being told. Let me explain as we “Fiske” the text and wonder whether there had, in fact, been a retrospective alteration to the terms of the loan conversion and associated warrant terms.

John Barr of Mosman (MSMN) has today made an AGM statement which marks him out as a total wanker of the highest order and a disgrace at every level. I am livid, I explain why this man should be forced to resign at once and why his career should end at once. There is no apology for the chart below which tells its own tale of corporate ineptitude.

This week was always going to be a good week for a Sub-Standard Shocker XI or two to release some news and Levrett (LVRT) didn’t disappoint (well it did but you know what I mean) with the release of its interims this morning. Guess what - the cash has almost run out already!

I kick off my contribution to the 24 share tips of the year for 2017 that ShareProphets writers will be publishing between now and January 3 with one of the four sells I shall deliver. And I start with the most obvious: sell AIM fraud Cloudtag (CTAG) at 7.125p with a 0p target.

It was the night before Christmas and Roland "Fatty" Cornish, a man widely known as the worst Nomad on the AIM casino staggered across the threshold of his £3 million luxury mansion in Chiswick. For the sake of Mrs Cornish he pretended that the stagger was because his chubby little arms were full of presents. The reality was that he had just enjoyed his final meal of the year at his favourite City restaurant, le Corchon Évitement fiscal.

If you want to buy just one new single stock in the FTSE-100 for 2017 you need to look at the perceived Brexit losers given, over the course of the next 12 months, Brexit apocalypse will move further away via delays and position dilution.  Forget big overseas earners as this backdrop will crimp their translated back into Sterling earnings so it has to be more domestic plays.  And filtering for market leadership, strong balance sheet and continued growth hopes I end up with Whitbread (WTB) the owner of the Costa Coffee and Premier Inn franchises.