Question about accounting for the contents insurance payout across two tax years

There has been damage to my property as a result of an escape of water. I claimed for the replacement of affected contents under my insurance policy. The Insurers made a payout in the tax year 2023-24. However, I can only purchase new items to replace the affected ones once the remedial works on the structure have been completed. How do I account for the insurance payout in the tax year 2023-24, considering that I expect to purchase the replacement items in the tax year 2024-25?

Hi,
lease refer to guidance at Property Income Manual PIM2110 - Deductions: main types of expense: insurance premiums and recoveries
Thank you.