Restoring means different things to different people. To some it means to clean, fix the oil leaks, get the engine running well, and a paint job. To others it means taking every part apart and making sure every bearing, seal, gasket, and parts are as good as they came from the factory. I have seen a C Allis on ebay that was stated to be restored to better than new. However you could see by the picture that it had a B wishbone front axle, auto front wheels, had been switched to 12v, the battery box was gone with the battery out in the open, and a car stearing wheel.
The idea is to do the best job you can whith the pocketbook you have, learn, and have fun doing it.
I will link you to my site and pictures of how I start.