Hi,
Just thought I would post the answer to my own question after talking to HMRC & my accountant. It may be helpful to anybody else who finds themselves in the same position.
""Also I have got a bit further with your query relating to part sale of window cleaning round. It basically depends on whether or not the purchaser is VAT registered. If they are VAT registered then no VAT needs to be charged. However if they are not VAT registered then VAT needs to be charged.""