hi there,
seeing as you have already spent a bit on parts its obvious you want a good quality job made of it. seeing as this is the case i would take it and get them cut (shouldn�t cost allot) because the original valve seats may have an uneven face especially if the guides were flogged .try a few mower shops and head rebuilders (although they may not be interested in such little jobs) to get the best price. you could lap them in your self but you wont get as good seal as a machine cut.
let us know why you decide on
regards jay