To add closure to this subject
Bell & Covill agreed I had raised a simple question which nobody had previously asked and being comparatively new to the Morgan dealership would hold charges until a simple answer was extracted.
This evidently took over a week of email back and forth to Morgan.
In short; Labour is free (and cross charged to the original supplier), an oil change is required and materials are charged.
5 different answers came from 5 replies from you chaps with actual experience of a first Morgan service:
1 had a free service (well done Peter)
1 just had a vehicle check
1 paid for labour not parts
1 paid for materials without query (and a Yorkshire man at that - Good Heavens!)
1 was given the option to change the oil and filter.
I am delighted with the car, £109 is a trifling sum in the order of things but I do find this servicing thingy rather tedious and bothersome.
For the next visit I will send the car with one of the footmen to the local horseless carriage establishment with the account bill directed straight to the estate manager