Kent Business Circle Design is great ... happy for you to turn it into a wordpress theme.
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For themes I use a paid theme called Semiologic [url removed, login to view] It has some very nice features that I use and needs to be the base for the new theme.
The Semiologic's theme has various skins that switch the appearance I have selected a default skin sky gold classic and configured the sidebar and width etc to the correct size.
The skin files in
[url removed, login to view]
Make changes to the default skin... however if you edit the [url removed, login to view] in this directory it will be loaded automatically and modify the classic-gold skin. By using the [url removed, login to view] it does not get loaded when a new version of semiologics comes out. So please do not edit the [url removed, login to view] or any other .css files.
It is also worth look at the options under design as you are able to change the header graphic, set fonts etc.
If you need any help with mechanics of semiologics please let me know.
Please note the menus are created dynamically see graphic emailed
Edited under header – widgets. Same with footer widgets.
Over to you.