Dave Liquorice wrote
John Rumm wrote

Its still a routine deduction made by accountants for directors of Ltd
companies working from home (at least partially). So long as the space
used is not wholly and exclusively used for business, then business
rates / change of use ought not be an issue.

That is my understanding as well. So keep that bed in the spare
bedroom you use as an office.

I doubt something as trivial as a bed makes any difference.