Capital Allowances

Coventry Incorporated started trading on 1 October 2016. It chose 31 March as its accounting date and its first accounts were for the period from 1 October 2016 to 31 March 2017. His purchases and sales of plant and machinery during the first two accounting periods were as follows:

1 October 2016	Bought machinery	130,000
1 October 2016	Bought motor van (emissions 212 g/km)	16,000
12 December 2016	Bought motor car (emission 173 g/km)	18,400
18 January 2017	Bought office equipment	4,800
4 February 2017	Bought motor car (emissions 122 g/km)	9,200
12 April 2017	Sold car bought in February 2017	9,600
12 April 2017	Bought motor car (emissions 130 g/km)	15,500
25 November 2017	Sold machinery (cost 11,500 in October 2016)	8,300
3 February 2018	Bought machinery	30,000

There was 25% private use by an employee of the motor car purchased in December 2016 and no private use of any of the other assets.

Required:

Prepare a capital allowances computation for the period to 31 March 2017 and for the year to 31 March 2018.

Coventry Incorporated started trading on 1 October 2016. It chose 31 March as its accounting date and its first accounts were for the period from 1 October 2016 to 31 March 2017. His purchases and sales of plant and machinery during the first two accounting periods were as follows: 2 2 1 October 2016 Bought machinery 1 October 2016 130,000 16,000+ Bought motor van (emissions 212 g/km) Bought motor car (emission 173 g/km) 12 December 2016 18,40044 Bought office equipment 4,8004 18 January 2017 4 February 2017 Bought motor car (emissions 122 g/km) 9,2004 Sold car bought in February 2017 9,6004 12 April 2017 12 April 2017 Bought motor car (emissions 130 g/km) Sold machinery (cost 11,500 in October 2016)