This book aims to provide general ideas and information about running a small business. It is produced without assuming responsibility and is sold with the understanding that the publisher and the author are not engaged in providing professional advice to the reader. This book is not intended to supersede independent professional advice. Neither author nor publisher take any responsibility for loss occasioned to any person or organisation acting or refraining from action as a result of information contained in this publication. First published in 2004 Copyright © Andrew Griffiths 2004 All rights reserved. No part of this book.