Taxable trading income calculation

A question gives the following information:
Rosemarie opened a bed and breakfast on 1 August 2016 and has prepared her first set of accounts to 5 April 2017. (extract)

Depreciation (Note 1) 2500
Motor expenses (Note 2) 4200

(Note 1): The depreciation charge relates to the fixtures, fittings and equipments bought in the period for £9,000 and a motor car with CO2 emission of 128 g/km for £9.600 and she uses the car 70% for business purposes.

(Note 2): The motor expenses of £4,200 relate to Rosemaries car and in the period she drove 11,000 business miles.

What would be the adjustments to be made to her accounts if she is using a cash-basis method?

I know from this that the motor vehicle will get flat rate allowance hence will not get capital allowance for it. however, will the cost of the fixtures and fittings be allowable and why? because i understand that capital expenditure is not allowable.
(this is a question i found in the Kaplan study text and the answer said that the cost of fixture and fittings will be allowable when paid for)

Thank you