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I have just discovered that the rear offside footwell carpets were soaked. I have removed them to dry but I cannot trace where the water is entering. Nowhere else is affected and it seems to be worse near the rear seat. I don't know how long this has been occurring but there is no rust. Has anyone any thoughts? Could it be the door seal, although it looks OK?

Have you tried the AC evaporator drains. I'm not sure about the 4.0 but the V12 and 3'6 drains are located either side of the transmission tunnel at the bottom of the dash and they are well known for blocking up underneath the car, this causes the condensate from the evap to come into the car and there is loads of water there.