R & D Relief and IP

Hi

We have a client that has just completed a R and D claim. However we would like to recognise the IP on the balance sheet. Has anyone done this before? My concern is that the R and D is usually showing in the profit and loss account but we would want to recognise the costs of the IP on the balance sheet.

Any advice would be great or where to start reading. I found this but thought it might be a bit out of date http://www.hmrc.gov.uk/manuals/cirdmanual/cird81550.htm

thanks