If you desire to build an asset for the long term, capital investment is the most suitable method. The funds spent on it are normally a document that becomes the part of balance sheet. It is recorded as a fixed asset as well. If you seek to claim the capital allowance, it will enable you to lower the tax bills as well as annual taxable income. Moreover, the capital allowance has a probability of availability but it is a substantial part.
Source: https://affordable-accounting-services.blogspot.com/2022/08/what-are-different-types-of-capital.html