The ability to claim R&D has become more difficult for software...

The ability to claim R&D has become more difficult for software development I believe.
When the company is so cash strapped you would think they would get their claim in on time. Seems to me that the claim needs some rework. Cash receipts for January clearly good news. Other than that it looks like more of the same. Their costs are too high and revenue too low and no major improvements that have not been previously released or known to the market.