[derekgas]

I understand that Gareth, my point was, there are more ways to work out the figures, and I am not so blinkered as to think that the way I work them is the only way, but the bank manager would not throw you out based on those figures! Calculating the figures as I stated originally would result in good, base cost profits, it is well known that, with food, these are the margins many would, and do, use! I didnt intend for it to be a lesson in accounting, just a pointer that was understandable to anyone without the knowledge.