JR Thanks for taking the time to reply. I am not sure the costs of certain things make your suggestion possible, as you say. I want everything to be above board and legal - not that what you are suggesting is illegal, just using the rules in place in a creative way. I should have said about asking the accountant as I thought this might be suggested so sorry about that. The reason why we have not is that we don't want to tell him yet and want to have a better understanding of processes and options before talking to him. We also have ongoing obligations to clients who need protecting as we have been grateful for their support, so there is work to do there, again before pushing the button. I wondered if taking assets in lieu of money owed would be the route but don't know what would stop us doing that, if anything can stop that.