Mr Walters added yesterday that in the run up to the fire the Chands increased the value of insurance cover on their business, particularly the stock.
Earlier, the jury was told the prosecution would be bringing evidence to show the Chands had been removing goods from the shop in plastic bin bags on the day of the fire.
And that New Year's Eve was the day the Chands chose to leave the shop, where they lived, unoccupied for the first time since they took it over in 1999.
And he said witnesses would be called who saw the Chands loading goods from the shop into bin bags on the day of the fire.
He said no-one would be giving evidence to say that they saw the Chands setting light to the premises.
When police interviewed the Chands and asked who could be behind the attack the couple speculated that it could linked to the swastika and other graffiti.
Earlier witnesses saw the Chands carrying black bin bags out of the shop and loading up a Mercedes van and a Volvo car.
The Chands deny arson with intent to endanger life.