I have enabled it and then disabled it (just in case) - also to no effect. To reiterate - I have 'disabled' the option in gpedit.msc to 'remove and prevent access to shutdown.' and it hasn't restored the menu items. I have also searched through the registry for something obvious regarding shutdown options, also to no avail.
I have tried deliberately disabling the start menu options, restarting and then re-enabling them but this I read up on fixes for this (using gpedit.msc to restore the options) and this has worked for the CTRL-ALT-DEL screen, but not for the start menu. This left my computer in a strange state - The 'Shutdown' option on my start menu had been replaced with 'Log off', with a side menu containing the options for 'Switch user' and 'lock' - both of which are greyed out. Unfortunately it didn't do what I needed, so I uninstalled it. I installed a piece of 'kiosk' software a few days ago for trial.