Ian owns a large manufacturing business and he prepares accounts to 30 June each year. The written down value of his main pool of plant and machinery after deducting capital allowances for the year to 30 June 2022 was £116,250. There was no special rate pool on that date. Ian’s purchases and sales of plant and machinery for the year to 30 June 2023 were as follows:

The electrical systems which were bought in April 2023 qualify as “integral features” of a building for capital allowances purposes. Prepare a capital allowances computation for the year to 30 June 2023, assuming that maximum allowances are claimed.