Year end valuations - revalue less than accumm depreciation

Having a bit of an issue with valuations and wondered if anyone else has to deal with this.

We revalue at 31st March. If for example we have an asset with GBV of £50 and accumulated depreciation of £10 which is revalued to £45 I'm not sure what to do!

We have to reverse the acc. depn. so the SOA note will show £10 depreciation w/out to RR but that leaves the asset and RR overstated.

So do I have to show the £5 adjustment required to the RR and asset as a revaluation decrease on the SOA. I need to show it somewhere to net off the reversed depn. but not sure where/how.

Any thoughts gratefully received.
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