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You really need to look at this at cessation of trade rather than at wind up, what is going to be happening with the assets?
https://library.croneri.co.uk/cch_uk/tpo/b-110-280
https://www.accountingweb.co.uk/any-answers/capital-allowances-closing-b...
If assets are say stock, debtors etc you also need to consider recoverability/values, but of course with stock you are more looking at lower of costs and nrv.
Value them is the answer, but how one does that is the subject of whole books not posts on here.
To be pragmatic
1. What sort of quantum is involved is a decent starting point, if really not significant doubt anyone will get too bothered.?
eg. I have just finished practicing as an accountant, my company has a number of assets mainly being a couple of laptops, printers, external backup drive,a desk, a chair (that I have worn into the ground), some decent condition IKEA shelving, a decent heater for the room and a really useful desk which is two very old chests of drawers from the 1960s with a kitchen worktop slung across them - it is a very, very long desk which I really found helpful(though I have found since removing the printer from it that the top has warped) What are these worth, not a lot, you would be hard pressed to give the furniture away, whole lot say £150 on a good day.
2. Re goodwill/intangibles- is there actually anything there?
In my case no, I refused to sell my clients and placed them with others instead for no consideration-I found them accountants I thought would suit them or they found them, no value, what does your client actually have needs to be addressed? . If the company is to be wound up was that because it could not wash its face, if so is there any value in the intangibles, if it was thriving why is he winding it up?
Fixed assets can end up worth a minus sum (I know, tenants leave desks/chairs/things in offices we let and it costs us to get rid of them).
Goodwill; in my experience most people re small business entities (no staff) vastly overestimate its worth, usually when one actually looks at what the business makes as a profit ,and adjust for normal salary for the director, it is actually worth nothing. (Except accountancy GRF, of course)