Thanks for the responses,
Both Denny and Lushy have pointed me in the right direction for gearing calculators.
Sailfish - the table confirm that my tacho though "fixed" and working is reading about a grand short at 110 kph. Not sure if there is a calibration adjustment but will look into that. Going from 43 to 42 teeth on the rear sprocket is not that greater change (about 2.5%) or about 100 RPM at 110 kph. I figure I can change the rear back again if needed - less hassle than the countershaft sprocket.
Long Road Home - your numbers check out to standard gearing.
Appreciate the help and advice - KiwiGeoff