Raymond started trading on 1 October 2022. He chose 31 March as his accounting date and his first accounts were for the period from 1 October 2022 to 31 March 2023. His purchases and sales of plant and machinery during the first two accounting periods were as follows:

There was 25% private use (by Raymond) of the motor car purchased in November 2022 but there was no private use of any of the other assets.

Required:

Prepare a capital allowances computation for the period to 31 March 2023 and for the year to 31 March 2024.