Working from home-conversion of garage to office.

If you set up a business and you decide to convert your garage at home then is it better to either:

a) claim for the costs you have personally incurred (eg windows, floorwork, carpet, electrical installations etc) via director's loan account/asset introduced and claiming Cap Allce or:

b) do you charge the company an annual rent which covers all the conversion costs and office running costs so that the rent you receive equals the total of all these costs (therefore there is no actual profit on your own tax return.)

Thanks for any help