self-employment ceasation, how to deal with fixed assets

Client ceased his sole trader business at end of the 2010/11 tax year, and went into a partnership operating a fairly similar trade.  

 I am unsure what to do with equipment, now used in new trade where AIA was claimed last year.

Do I put in a balancing charge for the sole trader and bring the assets into the new partnership at that value?   I think I am getting confused

because he hasn't actually sold the items, but has made a full claim on them.  Sorry if this sounds very obvious, my brain is is grinding to a halt.