@mattrixk I am running the latest retropie so that's all good but I did find what was causing the issue.
@mitu thank you very much for your help you were right it was the file path. Not an error on my part as all the paths were set correctly with / and not \ but it turns out that when making a theme in ES portable on the pc the file paths to all the images and such were slightly off.
Instead of an _Inc folder I'm weird and have my images and such in a folder called art. There is 1 art folder in the main theme folder for the main theme images and such then there is 1 art folder in each of the system folders for each consoles images.
In retropie the file path required for the theme to be able to find the images correctly is just ./art/image.png as it only needs to look directly into the art folder within that system folder.
It seems that with ES portable that the file path for some reason is ./.. /art/image.png which I presume is effectively telling ES portable to go back a folder to look for the images?
All I needed to do in the end was change it from ./../art/image.png to ./art/image.png and its all working great now.
I've been playing with the themes for the past few days and I think im almost finishedwith my theme now and I'm working on a much better one too. Might have to make a custom img to upload I've recently acquired just under 20k games across 48 platforms, going to take a while to scrape! Lol.