Aileen Davidson

I operate a therapy business as a sole trader on cash basis. Question - some of the furnishings I use in my home office were pre - owned by me ; for example rugs, sofa, curtains. I do not have receipts for these items as they are quite old. Can I claim the value of these items as expenses? And if so, would it be the cost of replacing them or the actual estimated re-sale value of these items?