Build an refinery
1. Get all the upgrades it needs.
2. Get 4 800 000 money.
3. Build it in your home town only [the town you start with]. then you have an working refinery good luck! have building one.
Easy money
At the start of the game, make sure that the game speed is not running too fast. Go into the stock market and buy 4 million GBP worth of shares in any of the refineries. Once you have purchased the shares the price should immediately rise. Sell the shares as soon as this happens and buy more shares in another refinery. Then, do the same thing again. Once you have plenty of money, buy all of the shares you can before May or June in the first year. Then, every three months you should obtain enough money from the dividends to either build up a mass amount before building your company or extra cash as you are building your firm.
Easy money 2
Sometimes the amount of shares available for the refineries can be very high. If this happens (mainly when you load a saved game) buy as many shares as you can afford. The share price can then go up by thousands. Sell them immediately and keep doing the same thing until your bank balance is satisfied.
Make even more money with an oil storeage and pipe lines
Get the all the upgrade for a new oil storeage.
Buy the biggest oil storeage.3 build it in a good place.
Build and connect some pipe line to an oil tower. get all the upgrades for an bigger pipe line.
And then upgarde your pipe line you should make a good profit with the new oil storeage an new pipe line good luck!