Actually don't worry about the cross compile for the moment as I've managed to get most of the way there on the pcduino itself by using an SD card. (although happy to work with you if you want to just for the sake of getting it going)

I've managed to get the base compile done however during the linking I now get the below error, any ideas?

Linking mame...
../../../../../scripts/src/mame_mame/libemu.a(romload.o): In function `load_software_part_region(device_t&, software_list_device&, char const*, rom_entry const*)':
romload.c:(.text+0x3200): warning: memset used with constant zero length parameter; this could be due to transposed parameters
/usr/bin/ld: ../../../../../scripts/src/osd/mame_mame/libosd_sdl.a(sdlmain.o): undefined reference to symbol 'SDL_GetVideoDriver'
//usr/lib/arm-linux-gnueabihf/ error adding symbols: DSO missing from command line
collect2: error: ld returned 1 exit status
make[2]: *** [../../../../../mame] Error 1
make[1]: *** [mame] Error 2
make: *** [linux] Error 2