Post cessation receipt?

TAB

Hello, a partnership business cessated @ 31/3/08. Within equipment there were pieces that were to be sold at a later date and then proceeds split between both partners. The equipment was disposed at market values within the accounts & the capital allowances.

Now in 08/09 one of the pieces of equipment has been sold for £500 and £500 was what it was valued at at cessation so am I right in thinking that there isn't any need to do a post cessation receipt because the value and the actual are the same figure?

Any help is appreciated.