Seasonal business: the cashflow chill However, this year the pair, who had not run a business before they took on the property, which was refurbished from an old farm house four years ago, are working hard to attract custom early. They are experimenting with their pricing to encourage off season bookings, with the recent unsettled weather and closure of English Heritage tourist attractions midweek around Hadrian's Wall playing their part in subduing demand. Guests watching the pennies are affecting their consumption of "add ons" such as a nice bottle of wine during the evening meal. Energy and fuel bills have also gone up. The Vigars say they also see more visitors leaving bookings to later in the year. Some August bookings last summer were made as late as June and July, they report. A further, but welcome, complication was the arrival of their first child, Lilly, last summer. This saw the Vigars take a break of six weeks and drop the option of a three course evening meal, which they replaced with a ploughman's supper charged at half the price. The pared down dinner service gave the Vigars" valuable family time in the evening and also proved more profitable when they examined the costs of laying on and serving the three course meal. "The worst thing is managing the end of October through to Easter," says Kevin, 46. Our cash in the bank at the same point last year was higher so it's going to be a bit tightening of our belts this year. The VAT being 20pc and every other cost has gone up; heating and food; and we have Lilly now. Leah adds: "My maternity leave was five days and people asked how we have done it. Not doing the meals has helped and we have some really good staff. And Lilly has been a good baby, which helped too. Some advance bookings keep cash coming in, particularly from regular overseas visitors from America and Australia, which represent about 20pc of all bookings. But Leah, 36, thinks that the uncertainty over public agency job losses and restructuring in the region made people hold off booking early. People were not sure that their jobs were safe and they wanted to wait and see. Kevin works for Natural England, an agency of the Department for Environment, Food and Rural Affairs. He said: "For the last two to three years, our bookings have not really declined. But this year it was not as busy as usual during half term. So we have looked at our pricing structure for the next seven weeks up to April. They say some money is better than no money so we have reduced our rates. They are offering the first night at the full rate, with subsequent nights half price. Kevin says he has used simple accounting software to forecast the B&B's likely costs and revenue and on his projections they are in for a tough year. "We will probably make a pre-tax loss this financial year," he says. But Leah remains upbeat. May, June and July are filling up already. People are thinking that they still do want to come away," she adds. Jo Nockels from TaxAssist Accountants said planning for seasonal demand was absolutely critical. In the current climate, managing lumpy cash flow across the year is more about forecasting likely income than it is about looking at last year's figures, so we're advising businesses to look at current trends and pricing, to make sure that their liabilities can be met and their margins are protected. We also advise them to put aside at least 25pc of any profits for the income tax bill, so there are no nasty surprises. And they should also keep a close eye on their VAT liability throughout the quarter - not just at the quarter end. Intuit is hosting free-to-attend workshops