Am I correct in assuming that if their daughter run the bar having formed a limited company with one, but not both of her parents as directors, a partnership and limited company cannot be treated as a single entity, even with similar trades.
The majority of my clients were small businesses and some accounts initially were prepared from incomplete records. It's important to install manageable systems for such clients otherwise they fail to gain an idea of their actual profitability, and base their drawings on receipts rather than profits. Ian is correct, far better have enough work than too much.
Anyone can call themselves an accountant, and the truth is even qualified accountants usually ask the client to sign a certificate on the retained copy of the accounts stating "These accounts are authorised for submission to the Inland Revenue" prior to submitting the accounts and tax computations to the tax office. This over rides any certificate on the accounts and puts responsibility for errors firmly back with the client.