Contractual lease Payment, lease liability and calculation Value in use

Dear Sir and Madam,

I am very confused this question: I just make an example which its amount may be illogical , just an illustration of the question.
A company has several CGUs (Retail shops), it leased a property for one of retail shop, each shop is a CGU.
On Y/E 31 August 2024, company’s revenue has decreased significantly and it is going to perform impairment review.
On 31 August 2024, Carrying amount :
right of use assets £1500, fixtures and fittings: £1000, allocated central assets £500, Lease liability £1000, contractual annual lease payment £100 /annual. interest rate implicit in the lease 4%
When calculation of VIU: 5 years cashflows project(discount rate 5%). It has some Cash inflows items: revenue from P/L and following determined assumption next 5 years.

My questions:
(1) On the cash outflow section: In this situation, do I need to put annual lease payments £100 into this VIU cash flow project at each year?

(2) How to calculate CGU’s carrying amount at y/e 31/08/2024 for impairment review use?

(3) If this shop’s property was purchased by owner and liability is not for lease , it is normal non current liability £1000. In this situation How to calculate CGU’s carrying amount at y/e 31/08/2024 for impairment review use?

Many thanks