Please can you tell me the depreciation rules for England?

There are no national depreciation rules. The depreciation should be calculated according to the organisations “normal” standard accounting procedures. Companies and commercial organisations will normally have their own internal standard systems of calculating depreciation.  Many UK Universities use TRAC (UK university “transparent” accountancy reporting) rules, but this is an internal decision of each university. Some organisations may be using F&A of NIH (US system of accounting for R&D projects). Others may have their own internal system not based on suggested systems from any external bodies.