Sole Trader Cash Basis - Leasehold Improvements

[SallyJ17]

Hi. I hope someone can help as I am confused! I run a dog agility training business and have prepared tax returns on a cash basis.
I lease a field for the purpose(6 year lease). At the end of last year I had a equestrian menage constructed on the field.
How do I treat this expenditure for tax purposes?

[pawncob]

It's an asset, so treat it as Improvements to Leasehold Property.
No impact on tax position.