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One could argue
Again, an argument which will need support from evidence. Using your work tools on unpaid projects is probably legitimate training, using them for pleasure or home improvement is a benefit which you're extracting from the business so it counts as personal revenue.
In general, for a side gig to count towards your overall profit/loss, you need to have a good faith belief, and make reasonable endeavours to ensure, that it will eventually be profitable.
gbj_tester
One could argue that listening to records at home constitutes preparation work vital for Djing. In the same way that, while I don't get paid for looking up how to do something in After Effects on YouTube that I promised a client I already knew how to do, but it's a vital part of my work development