Asset register
What the company owns, what it's worth in your books, and what you claimed against tax.
On the register
Download CSVBook value is what these are worth in your accounts. Most things are here at what they cost including VAT, because the Flat Rate Scheme doesn't let you reclaim it. Where a single purchase of £2,000 or more did let you reclaim it, only the net cost is here.
| Asset | Bought | Cost | Depreciation | Book value at 11 November 2026 |
|---|---|---|---|---|
| Holloway Office Machines, Workstation and two monitors, 11 April 2026, £2,000.00 | Bought 11 April 2026 | Cost £2,000.00 Excludes reclaimed VAT | Depreciation £388.89 | Book value at 11 November 2026 £1,611.11 |
| Total (1 asset, at 11 November 2026) | Total cost £2,000.00 | Total depreciation £388.89 | Total book value £1,611.11 |
Claimed against tax (capital allowances)
For the year ending 31 March 2027. These are not part of the register's book values and are never added to them.
Claimed £2,000.00
| Asset | Bought | Claimed | Left to claim |
|---|---|---|---|
| Holloway Office Machines, Workstation and two monitors | Bought 11 April 2026 | Claimed £2,000.00 | Left to claim £0.00 |
| Total claimed | Total claimed £2,000.00 |
This claims the whole cost as Annual Investment Allowance in the accounting period the asset was bought, leaving nothing to carry forward. It is a working figure, not a finished computation: it doesn't check the annual AIA limit, doesn't use pools or writing-down allowances, doesn't change when an asset is later sold, refunded or scrapped (a disposal can bring a balancing charge), and gives a car the same full claim even though cars never qualify for AIA. Your accountant works out the final figures for the Company Tax Return.