SORTED! Many thanks You! :)
I managed to give the .ini file some permissions and duly deleted it.
Notepad no more trying to open on start uo.

C:\Users\Phil\AppData\Roaming\Microsoft\Windows\Start Menu\Programs\Startup\desktop.ini

Thanks! But the path way shown is different, My Name, App Data, Roaming, Microsoft, Windows, Start Up etc etc along those lines. The Desktop.ini file has NO permissions and I can do nothing with it!!!

I am having the same problem. I disabled everything in the start up folder and still get Notepad opening with access denied on startup!
Any more clues anyone???
Thanks!
Phil