UK Furnished Holiday Let

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Client has 2 cabins on her land (big sheds)

Cabin 1 already existed and they just added to it to make it a furnished Holiday Let, so value not in accounts. So does the total value need to be declared on non fixed asset register.

Cabin 2 - Cost £11000 - i would usually credit capital and debit non current assets with this however this client is no where near the stage of been able to create a balance sheet, so would i just create a fixed asset register to be able to include in tax return. What would this be categorized in a tax return.
 

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