"We then considered that if the proper procedures had been followed whether the Applicant would have been made redundant in any case. We cannot assess the comparative abilities of the Applicant and Mrs Arch - [that is the other employee who replaced her] - but we heard Mrs Arch in evidence who informed us that she had been in accounting all her working life and also that she had one years longer service with the company than the Applicant. We therefore consider that there was a 50% chance that the Applicant would have been redundant in any event and her compensation should be reduced accordingly."