@tim, both point are valid, but this wasn't my issue.
I had to reboot 3 times before the USB device was recognised and then started the boot/install process

@GrahameHorner, would you please show us step by step guide? Any resource you need, please tell us! Thanks for your sharing!

@tim just a little update; I'm doing this in my spare time, which is very limited at present (a lot of family events etc.) and pressures of work.
I will try and get something blogged by the end of this month, this will be using the Windows10 IoT Feb 2016 refresh from MSDN

@tim @GrahameHorner I just want to thank you both for leading me in the correct direction. Just a quick question once I or we get a functional image is it in violation to share the image? no rush needed to answer also if you don't know I get that too. I'll see if I can search the LC for an answer I might even send a email to some people I know at MS.

Jim

This may provide the answer your after www.windowsforiotdevices.com/