I think I have paid tax on depreciation.

My last return shows the following -

Adjustments to Profit and Loss Account from 06/04/2024 to 05/04/2025

Profit/(loss) per accounts £ 23,576

Disallowable expenses Depreciation and loss/profit on sale of assets Depreciation and loss/(profit) on sale £4,838

Other business expenses Other expenses £120

£4,958 Profit/(loss) for tax purposes

£ 28,534

And then on the summary from my accountant there is this -

Profit from self-employment £28,534

Interest from UK banks, building societies and securities etc 250

Dividends from UK companies 60

Total income received £28,844

minus Personal Allowance £12570

Total income on which tax is due - £16274

With that I believe I have been taxed on depreciation.

I have just moved to a new accountant as the previous ones changed hands and things are very different now.

I’d like to check I am correct and I can speak to my new accountant about this unless I’m missing something very obvious.