The key players in the General Election battle are focusing on business today with David Cameron pledging to create two million new jobs over the next five years if the Conservatives win power on May 7.
Ed Balls has dismissed a handwritten note left by a former Labour cabinet minister warning that there was no money left as a “joke”.
The comments by Mr Balls emerged as he prepares to make a speech in the West Midlands warning that the Conservatives will have £25bn of un-costed promises
In reply to Mr Balls, Prime Minister David Cameron called his comments "appalling":
Liam Byrne, who was chief secretary to the Treasury in Gordon Brown’s government, left the stark message in a desk at his former offices in 2010, saying:
"Dear Chief Secretary, I'm afraid there is no money. With kind regards - and good luck! Liam."
As if proving they can stand the heat, David Cameron, George Osborne and Nick Clegg all headed to the kitchen today.
Top UK Advertising boss calls politicians to stop meddling in business and concentrate on creating wealth rather than spending cash
There are signs that employers seem to be beginning to decide that the 1.86 million unemployed are not suitable for the jobs available.