that's the "trap" of small cash businesses (although I wouln't call a newsagency a cash business because EVERYTHING that is sold is bought in [no value added to be not declared], so there is a paper trail) the trap is that u can't have your cake & eat it too . . . . . keep cash off the books & then the resale value of the biz is undervalued --- unless you can find a mug to believe what u say is the "cash take" & by extension, why would a potential buyer believe a self confessed cheat & lier !!!