Mr Rosenblatt, himself a lawyer, began working for Mr Cowell in 2018, Ms Ratcliffe said. Mr Rosenblatt was then appointed director of SyCo, but in late 2022 he wanted to quit. She added: “The terms of that offer were written on a napkin which Mr Cowell then signed.” Mr Rosenblatt claims, however, that when he sent an invoice to Mr Cowell following the deal in 2025, the fee was not paid. A spokesperson for Mr Cowell declined to comment when asked by PA News Agency.