Restoring a tea cart

I have been asked to restore my grandparents tea cart. They have all passed on and my Mum is rather fond of this cart. I was fairly reticent to attempt anything because I dont want to screw it up, but having a closer look, im less worried because the thing was not grade a1 quality to begin with.


http://i.imgur.com/ZNUBphR.jpg
http://i.imgur.com/GUSR95E.jpg
http://i.imgur.com/igjFxfI.jpg
http://i.imgur.com/3DR6Jln.jpg


Current plan is to sand back the finish thats on there now, replace the top surface with some nice veneered plywood, and add in the bottom deck thats missing with the same. I have been told the drawer is not needed, so im going to leave that till last, but I would like to add it back. Again, its pretty basic construction so it wont be too difficult.


Currently debating on what sort of finish to use on it though. I tried a trick that was mentioned recently of putting a bit of alcohol on there and the finish didnt get tacky, plus im pretty sure that Mum wont care what finish is on there, as long as it looks good. I have been using a wipe on poly to good success, but I may try a french polish / shellac.

Am I missing anything obvious? This is my first time restoring anything like this.