Talat owns a large retail business and prepares accounts to 31 December each year. The written down value of his plant and machinery after deducting capital allowances for the year to 31 December 2020 was as follows: 

He had the following transactions during the year to 31 December 2021: 

The lifts and air conditioning systems bought in May 2021 qualify as "integral features" for capital allowances purposes. Private use by Talat of the VW and BMW motor cars has been agreed with HMRC to be 30%. 

There were no capital transactions between 1 January 2022 and 31 March 2022, when Talat ceased trading and sold his business. The plant and machinery was disposed of (on 31 March 2022) as follows: 

Prepare the capital allowances computations for the year to 31 December 2021 and for the period from 1 January 2022 to 31 March 2022. Assume that Talat decided to restrict his AIA claim for the year to 31 December 2021 to £60,000, to be split equally between the main pool and the special rate pool.

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Main pool Special rate pool VW motor car (30% private use by Talat) 113,210 9,900 14,500