1067 error The process terminated unexpectedly Sage

Now I had this issue with Sage 50 Accounts Version 21. 
It was working fine, the user stopped the service and deleted the QUEUE.DTA file which is the recommended procedure for removing locked computer/users.  

Once deleted, the service didn't start and came up with "1067 error: The Process terminated unexpectedly"

Sage jumped on, removed the Data service from Program & Features and then deleted the folder "C:\Program Files (x86)\Sage\AccountsService" 

Set the permissions on the "C:\Program Files (x86)\Sage\" folder to include the "Everyone" group and give them Full Permission. 

Then installed the Data Service and this resolved the problem. The service started fine.