2) You should be considering what fair market value is for each asset at cessation. If at their current age they're worth £tens, definitely ok to consider them scrapped. If they're still worth £thousands, I'd suggest not. If it's £low hundreds you can probably get away with it (ie not that unreasonable to consider scrapped).
I'm part owner of MVL Online, you should be able to find them and their fees easily enough from Google.