Well I have now managed to change the alarm sounder, not a job I enjoyed as I am not happy up close to air bags!! But too it steady and once the air bag and its frame was out of the way the alarm sounder was easy to see hidden low down on the bulkhead.
the replacement fitted and air bag put back it only took a couple of hours in total. Reconnected the battery, reset parking brake, windows etc. and went for a spin. Some two hours later measured the current drain which was now some 100mA far better. Not quite down to the 30mA mentioned by John but a big improvement.
so thanks to all for your input, will enjoy the driving now with more confidence that my electrics are all working well.
Pete