Thanks - i wish i was an expert in accounts - I should be I've done enough over the years, but accountants are from another planet. I'm pooring over the acocunt for the prospective business - one second I'm positive, the next I'm not. The shop is the only IF in the town, but it is overlapped by others. There is so much to think about and budget for...is it worth it... i think i'm going mad (friends would say I went mad years ago)! bu what do they know!!!!