Raymond started trading on 1 October 2021. He chose 31 March as his accounting date and his first accounts were for the period from 1 October 2021 to 31 March 2022. His purchases and sales of plant and machinery during the first two accounting periods were as follows:

£

1 October 2021 Bought machinery 130,000 1 October 2021 Bought motor van (emissions 212g/km) 16,200 12 November 2021 Bought motor car (emissions 153g/km) 18,800 18 December 2021 Bought office equipment 4,800 4 February 2022 Bought motor car (emissions 32g/km) 9,200 12 April 2022 Sold car bought in February 2022 9,600 12 April 2022 Bought motor car (emissions 37g/km) 25,500 25 November 2022 Sold machinery (cost £11,500 in October 2021) 8,300 3 February 2023 Bought machinery 50,000 There was 25% private use (by Raymond) of the motor car purchased in November 2021 but there was no private use of any of the other assets.

Required:

Prepare a capital allowances computation for the period to 31 March 2022 and for the year to 31 March 2023.