If the phrase "Build it and they will come" was ever actually true about something, it wasn't running a bookkeeping business and it wasn't now.
Sure, you need to have a website, but don't rely on it to bring loads of clients (or any clients) in. You need to get out there and let people know you exist.
Walk round local businesses talking to them about what you do, put up flyers, go to networking, phone businesses, pop along to business gateway (business link in E&W) and attend their new business training. Even if you don't pick up new skills you will get to talk to loads of new businesses.
Tell everyone what you are doing. They might not need you, but the might know someone who does.
I recently got my car sign written. It's really cheap and is a constant ad for your business. If you have 2 why not leave the signwritten one on a business park for a day?
Hope some of these help.
Kris
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