It’s a new year, which means fresh intentions… and a lot of unused gym memberships.

In this episode, Chris and Toby explore a simple but uncomfortable truth: we judge ourselves by our intentions, and we judge others by their actions. That gap feels small, but it’s where process debt quietly piles up.

They talk about why intentions feel like progress, why actions are harder (and riskier), and how bad time estimation turns good plans into hidden debt. Along the way, they wander through gardening failures, ERP disasters, AI hype cycles, and why some outcomes are tomatoes while others are strawberries.

This isn’t an episode about New Year’s resolutions. It’s about habits, learning curves, and separating failure from identity—so we can stop paying interest on work we never quite finish.

If you’ve ever said “I meant to…” at work, this one’s for you.