CREATE TABLE table_203_847 (id DECIMAL, "financial year" TEXT, "turnover" TEXT, "profit before tax" TEXT, "net profit" TEXT, "partner bonuses" TEXT, "profit retained" TEXT)

what was the best year for profit before 2010 ?
SELECT "financial year" FROM table_203_847 WHERE "financial year" < 2010 ORDER BY "net profit" DESC LIMIT 1
SELECT "financial year" FROM "table_203_847" WHERE "financial year" < 2010 ORDER BY "net profit" DESC NULLS LAST LIMIT 1