Self Assessment

MVT

Hi,
I am doing my friends tax return for 2012/13. He is a tattooist/and tattoo removal, He started working for himself in January 2012, which is when he registered for Self employment with HMRC.
2 questions:
1) I will pick up the tax year 06th Apr 2012 to 05th Apr 2013 - what do I do about the 3 months prior i.e. Jan to March 2012?
2) he purchased his laser machine which cost £3,200 in August 2011, can I offset this invoice against the 2012/13 return?

Thank you.