Start-up costs

I have had my company number since 1 April 2025. However, in 2024, I already did a lot of purchases, from machines (leatherworking) and other materials to design/make my prototypes. Is it correct that it is better to include these costs in the 2025 financial year with the note ‘start-up costs’ instead of including them in the 2024 financial year when they were actually incurred? Apparently, this would be more convenient from an administrative point of view.