One thing I'd be careful about is to check that the current takings are kosher. A friend bought a small farm in south Wales, with B&B, a craft shop, and a "pet's corner" (donkeys and the like). It turned out that the takings had been grossly exaggerated, that B&B occupancy rates were overstated, that the shop's stock was mostly stuff that had been on sale-or-return for half a decade, the passing trade was non- existent, and that many of the animals belonged to other people.

They were naive; but "don't be naive" isn't very helpful advice. Are they REALLY getting over £100 a night per room? A quick search brought up hotels with similar rates, but look at the bhoy:posh?

And don't forget that the REAL season is very limited. A repeat of something like foot-and-mouth could wipe you out totally.