Chapter 437: Account Book

After three consecutive days of light snowfall, the weather suddenly took a turn for the worse. Thick snowflakes poured from the sky, blanketing Brambleford in white overnight.

Yet, unlike previous winters, the heavy snowfall did little to slow the domain’s commercial activities.

At the docks, merchant ships continue to arrive and depart in an endless stream. Coal, iron ore, cotton, grain, fur, saltpeter, sulfur, and countless other goods were unloaded onto the wharves. In return, ships carried away Brambleford’s manufactured products, including soap, glass, wine, cotton garments, coal stoves, and other goods.

The approaching New Year made this the busiest season for merchants. Everyone hoped to take advantage of the festive demand and earn a substantial profit before the celebrations began.

Inside the lord’s residence, however, Prince Simon had little time to concern himself with the festive atmosphere.

For the past two days, he and Baldwin had been buried in account books, reviewing the year’s financial records and evaluating the domain’s performance. They were also preparing the economic plans and budgets for the coming year.

The annual audit was one of the most important administrative tasks in Brambleford.

Simon had ordered all six prefectural government offices, along with the newly established Westham office, to send their financial records to Brambleford for reconciliation.

The government offices were not the only ones under scrutiny. The army, merchants’ guild, mines, shipyards, and military workshops were all required to submit their accounts for inspection.

Simon had no intention of allowing corruption to take root in his domain. Every official, regardless of rank, was expected to account for the money under their control.

From this year onward, annual financial audits would become a permanent policy.

Inside the study, Simon finished examining a stack of documents submitted by the merchants’ guild. After confirming that the figures matched the records verified by the government offices, he picked up his pen, signed his name, and pressed his seal onto the document.

The accounts were approved.

Percival, who had been standing nearby, finally relaxed.

"My Lord, the close-fitting garments designed by Princess Elin have become incredibly popular throughout the Eldorian Empire. The eight thousand sets we shipped there sold out completely, bringing in eighty thousand silver caps."

Simon raised his eyebrows slightly.

"Eighty thousand caps? Not bad. And that’s only from the Eldorian Empire. If we introduce them to other markets, the potential profits could be considerable."

"Exactly, My Lord!" Percival replied enthusiastically.

"The textile workshop’s cotton-padded jackets and other garments are also selling extremely well in different parts of the Empire. Our prices are lower than those of our competitors, while the quality is considerably better."

He paused briefly before continuing.

"By the end of this year, the textile workshop’s revenue will have already reached three hundred thousand caps. With the new clothing designs becoming increasingly popular, I estimate that annual revenue could reach at least two million caps next year!"

Simon nodded.

The textile workshop had only been established earlier this year. For most of its existence, it had focused on manufacturing uniforms for the Brambleford army. Only during the past six months had it begun expanding into the civilian market.

Despite that limited time, it had already demonstrated remarkable commercial potential.

Much of its success came from the advantages Simon had carefully established.

Thanks to the tax exemptions available in Burrow Town, Preston, and the Eldorian Empire, Brambleford’s products enjoyed a considerable price advantage over competing goods. Combined with the workshop’s improving production capacity and the popularity of Elin’s designs, the textile industry was quickly becoming another profitable pillar of the domain’s economy.

After completing his signature, Simon handed the approved accounts back to Percival.

The merchant manager accepted the documents with an expression of relief.

For the officials and managers responsible for Brambleford’s finances, the year-end audit was one of the most stressful periods of the year. Even a minor discrepancy could lead to days of investigation, while serious irregularities might bring severe punishment.

There was no point in hoping for a peaceful New Year if one’s accounts failed to withstand scrutiny.

A few days earlier, the financial records submitted by Greybrook Town had revealed several problems. Simon had immediately ordered his governor, Adrian Neville, to travel to Brambleford and reconcile the accounts in person.

If the investigation uncovered genuine misconduct rather than simple bookkeeping errors, Adrian would have a great deal to answer for.

Simon was determined to ensure that everyone understood one principle: public funds were not anyone’s personal property.

Once Percival had put away the approved documents, Simon turned his attention to Brambleford’s other commercial activities.

"The textile workshop is developing well, but we can’t afford to neglect our other products," he remarked, glancing through the financial summary.

"This year, soap and white liquor sales remained steady, generating three million caps in revenue through the merchants’ guild. However, glass sales have declined considerably."

His brow furrowed.

Glass had once been one of Brambleford’s most promising commercial products. Its mirrors and other glassware had attracted considerable interest from wealthy households and merchants. Yet the market was beginning to show signs of saturation.

Percival had anticipated the question.

"My Lord, this is difficult to avoid. Soap and liquor are consumable goods. Once people use them up, they must purchase more. Mirrors, on the other hand, can last for many years. A merchant who has already purchased one has little reason to buy another immediately."

He gestured toward the financial records.

"If we want to increase glass sales, we must expand into new markets. And that brings me to an important question, My Lord."

Percival hesitated briefly before asking, "When can we begin maritime trade?"

Simon frowned slightly.

Alonso had only recently departed Brambleford, and the negotiations with the Dutch remained unresolved.

Simon still did not know whether the Dutch would accept his terms. Nevertheless, after witnessing Brambleford’s industrial capacity and military strength firsthand, he believed they would have to reconsider their position.

From the beginning, Simon had never intended to drive the Dutch out completely.

If that had been his objective, there would have been little reason to negotiate in the first place.

His purpose was to prevent an all-out conflict while securing favorable conditions for Brambleford’s future expansion.

During the negotiations in Ashenford, the Dutch had demanded far more than Simon was willing to concede. After Alonso arrived in Brambleford, however, their position had already softened.

Simon was prepared to let the Dutch retain their presence at Fort Zeelandia.

What he could not accept was allowing them to maintain an overwhelming military force there.

As long as the Dutch stationed a powerful army at Fort Zeelandia, they would retain the ability to threaten Brambleford’s interests. Even if Simon reduced his own military presence in Split Rock in the future, he could not afford to leave such a dangerous imbalance unchecked.

His minimum requirement was straightforward: the Dutch could retain enough troops to defend their position, but they could no longer maintain an excessively powerful military force at Fort Zeelandia.

Negotiations were ultimately a process of bargaining.

One side began with demands that the other could not accept. Through successive compromises, both sides gradually approached an agreement.

Of course, Simon intended to secure the best possible outcome for Brambleford.

"That depends on how the negotiations conclude," he told Percival. "But you won’t have to wait much longer."

He paused before adding confidently, "In six months next year, we should have control over the White Riverside trade route."

Percival’s face immediately brightened.

"Hehe! In that case, I’ll eagerly await the good news, My Lord."

With that, he collected the remaining documents and left the study.

Simon turned to the next stack of records.

This time, it was the army’s financial report.

The documents listed everything from annual grain consumption and ammunition expenditure to weapons procurement, equipment maintenance, and other military expenses.

As Simon examined the figures, the corners of his mouth twitched.

The expenses were enormous.

Maintaining a large army required a continuous supply of food, weapons, ammunition, uniforms, and countless other necessities. Even when no war was being fought, the money spent on keeping soldiers equipped and ready for battle could consume a staggering portion of the treasury.

For the first time, Simon truly understood why many rulers reduced the size of their armies during peacetime.

Soldiers did not become free simply because they were not fighting.

An army was a bottomless pit into which money could disappear at an astonishing rate.

And as Brambleford’s ambitions grew, so too would the cost of maintaining its military strength.

Simon rubbed his temples and continued reviewing the accounts.

There was no point complaining about the expenses. If Brambleford wanted to protect its growing industrial base, secure new trade routes, and stand against powerful foreign enemies, a capable army was indispensable.

The challenge was to make sure the domain could afford both its military ambitions and its economic development.

For the next half month, Simon remained occupied with the year-end audit.

By the time the final accounts had been reconciled and the reports approved, the bitter winter had settled over Brambleford.

And with the arrival of the New Year, Simon celebrated his third Spring Festival since coming to this world.

This year, however, was different from the previous two.

For the first time since arriving in this unfamiliar world, he had a wife who would remain by his side for the rest of his life.

He was no longer celebrating alone.

On New Year’s Eve, the lord’s residence was filled with activity.

Servants hurried through the corridors, carrying trays of food and arranging decorations. The kitchens had been working since early morning to prepare a sumptuous feast, while musicians and performers gathered in preparation for the evening’s entertainment.

Outside the residence, the snow-covered castle grounds shimmered beneath the lanterns.

Simon had invited the officials to celebrate with him during his first New Year in this world. Back then, loneliness had been difficult to ignore, and he had hoped to fill the empty residence with familiar faces.

But the officials had their own families.

This year, he allowed them to return home and celebrate with their loved ones.

After all, no matter how grand Brambleford became, the New Year remained a time for family reunions.

Inside the mansion, the festivities continued late into the evening.

The banquet was followed by theatrical performances, music, and other entertainments. Servants moved between the tables, laughter filled the halls, and the entire residence was enveloped in a warm, cheerful atmosphere.

Then came the fireworks.

Brilliant bursts of light erupted above the castle, illuminating the snowy rooftops and turning the winter sky into a dazzling spectacle.

Elin stood beside Simon, gazing upward with wonder in her eyes.

"My Lord, the fireworks are truly beautiful."

The colorful lights reflected in her eyes, making them sparkle like precious gemstones.

Simon turned to look at her rather than the sky.

"Yes," he replied with a faint smile. "Just as beautiful as you."

Elin’s cheeks flushed.

She lowered her gaze, unable to hide the sweet smile spreading across her face.

Simon chuckled softly.

For a moment, the noise of the celebrations seemed distant. There was only the woman beside him, the warmth of the residence behind them, and the brilliant fireworks blooming overhead.

In his previous life, he could never have imagined standing in a place like this.

Now, he possessed a domain of his own, a growing industrial base, a powerful army, and a future that stretched far beyond anything he had once dared to dream.

And beside him stood the woman who had become his lifelong companion.

The thought stirred something deep within him.

To enjoy life’s pleasures without being shackled by endless worries, yet possess the power to shape the world when necessary—that was the kind of life he wanted.

For the first time in a long while, Simon felt an overwhelming sense of freedom. ⅇ

He lifted his gaze toward the night sky.

The fireworks continued to bloom, their brilliant light scattering across the darkness like countless stars.

Simon slowly closed his eyes.

Within the depths of his consciousness, he could almost see the familiar specks of light associated with the technology crystals that had accompanied him into this world.

Those mysterious crystals had given him the knowledge to begin transforming Brambleford.

Yet knowledge alone had never been enough.

Over the past two years, he had faced countless difficulties. He had built workshops, developed new industries, strengthened his army, expanded trade, and struggled to establish a secure position in a world that had once been entirely unfamiliar to him.

There had been setbacks, dangers, and moments when the future remained uncertain.

But he had survived them all.

More importantly, he had finally secured a firm foothold.

Brambleford was no longer merely a remote domain struggling to survive. It was becoming a center of industry, commerce, and technological progress—a place capable of influencing the fate of the world around it.

And this was only the beginning.

Simon opened his eyes.

The last remnants of a firework faded into the darkness, but his gaze remained fixed on the heavens.

A quiet smile appeared on his face.

He had spent two years laying the foundation.

Now, it was time to build something greater.

He would use the knowledge he possessed to transform this world, guide its people toward a new era, and lead the civilization he had helped create toward a future that no one could yet imagine.