I can't Quite remember, but I'm sure that when I started 5 years ago, after having spent many years with firm accruing a nice collection of hand and battery tools, my accountant made an allowence for this, as if I had started without them, I would have had to purchase to carry out my work.
I had an accountant from year 1, although I do most of my own paper work in /outs, monthly and a yearly balance sheet, which I then pass on to him to check over and submit, where he adds in thing like home office etc, I also give him my wifes P60 and he works out how much I have payed her this year, while keeping her under the tax band!! Also included in the fee is an insurance policy in the event of a HMRC inspection, for addiotional accountacy fees etc.