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Long Ltd owns 100% of the ordinary share capital of both Wind Ltd and Road Ltd. Long Ltd and Road Ltd run freight transport businesses, whilst Wind Ltd provides transport related insurance services. Long Ltd’s shareholding in Wind Ltd was acquired on 1 April 2008 and the shareholding in Road Ltd was acquired on 15 January 2013 when that company was incorporated. Long Ltd and Wind Ltd have prepared accounts for the year ended 31 March 2014, whilst Road Ltd has prepared accounts for the period 1 January 2014 (when the company commenced trading) to 31 March 2014. The following information is available:

Wind Ltd
(2) On 1 April 2013, the tax written down value of the plant and machinery main pool was £900. There were no additions or disposals during the year ended 31 March 2014.

Required:
What are the capital allowances for the year ended 31/03/2014?

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