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good luck when you get audited by HMRC. if it was an office pod at the end of the garden i can see that being legit but unless the loft is for 100% business you could come unstuck.
I have claimed for office chairs/desks/shelving/and some fancy custom ply storage (thats full of gear/big A3 printer/hard drives etc)
Accountant does something for use of home office but thats it.
Loft is taking the piss unless it’s a sex room and you are a professional dominatrix or something.
Any freelancers ever expensed a loft conversion? Feel it should be legit.