Thanks Martin and to Brian for the link.
I am thinking it may be as well to replace the bearings with angular contact type regardless though it would appear that the original bearings are ok, well as far as I can tell.
This morning I backed off the two spindle locking nuts just in case I had over tightened when I changed the gears. I mounted a 20mm steel bar in the 3 jaw to check for play or end float but found none. With the lathe in neutral avoiding the drive assy the bearings felt smooth and free, no roughness.
I clocked the edge of the spindle chuck location flange and it was just the same as when the lathe was new 0.01mm for the edge and 0.015mm on the flange face, which is excellent I doubt it gets much better than that on a mini lathe.
So I am at a bit of a loss where the lack of a good finish is coming from, it would appear not the bearings and having checked and adjusted from the carriage up I,ve run out of ideas.
The one thing I do know its damn frustrating.