Last August, Seamus McCormack, the commercial director of Carphone Warehouse in Ireland, signed off on the phone retailer’s accounts for the 12-month period to the end of April 27, 2019. At the time, he was acting as interim managing director of both Carphone Warehouse and its sister company Dixons, and he was the only listed director of the Irish subsidiary. The accounts were consistent with trends in previous years and made for grim reading. The company’s network of 80 stores had generated revenues of €101.7 million, representing a slow and steady decrease in its performances in previous years. Losses, meanwhile,…