Let Property - was furnished now unfurnished

My client was letting their property as furnished and therefore claimed the 10% wear and tear allowance.

Last year there was a change of tenants and the property is now let unfurnished, so the wear and tear is now not available.

However, soon after it became unfurnished some replacement items were purchased - a cooker, dishwasher and carpets.  Can this be claimed as a repair under the renewals basis? Or will HMRC argue the wear and tear allowance claimed has already covered this?