help need to restore chairs

I have tried to restore 4 chairs for my mums birthday but can work out the finish any advice please keep it simple Attachment 284078

Rub in an inconspicious place with a bit of metho; if it comes off with metho, it's shellac. If that does nothing, try a bit of lacquer thinner (nail polish remover or acetone will also do). If that does nothing, it might be polyurethane (but from the look of it, I'm guessing its old enough to be lacquer or shellac).

any ideas on how to match the colour it seams to have a orange colour and a walnut stain over it there reproduction

Unfortunately, colour matching is a process of trial and error, usually much more error than you'd expect. The key to doing it well is a good few hundred hours of experience. I have never particularly mastered this skill and my workaround is to refinish the whole thing!

The general guideline is to start with a colour that's close, then start sneaking up on the actual colour by adding tiny amounts of other stain colours while allowing for any colour shifting effect of the topcote. There's no magic; just endless repetition till you get to the "near enough, dammit" point.

I'm taking a very wild guess that the orange colour underneath might be a seal coat of shellac applied to the bare timber as a combination sanding sealer and pre-stain conditioner, so I'd start by applying some fresh shellac to the bare timber and working from there! (you can always remove the shellac with metho if the shellac turns out to be a silly idea!)