Thanks Grannyknot I see my mistake. 
Yes GillT57 there is a lot more expense to running a business than just paying the hourly rate. I know from over 20 years experience! It is being an unpaid tax collector and having to keep 10 steps ahead of legislation that gets me the most! I wonder , are your lady and gentleman self employed with only each other to worry about Galen ? I have often said to my DH over the years that we would be rich if it were only the two of us. No office, premises, factory, VAT, corporation tax, liability insurance, building and contents, employers NI, holiday pay, sick pay, maternity pay, paternity pay, gas, electricity, telephone, internet, rent, rates, van insurances, fuel, boiler suits, work boots, health and safety, tea, coffee, sugar, cleaning materials....................... Blimey why do we do it again?