Halfords unveiled its new chief financial officer yesterday – poaching Andrew Findlay from Marks & Spencer to be finance director. He replaces Nick Wharton, who is heading to furnishings group Dunelm. Findlay, presently director of finance, tax and treasury at M&S, will start in February. Halfords reports its half-year results tomorrow. Profit for the half-year has been estimated at £67m-£69m. The company has weathered the downturn well but has been hit by a decline in the sale of satnavs, which is a key seller for the retailer.