Following the recent storms you may be making a business insurance claim.
If the insurance company pays you a lump sum then remember that if it was a claim on a business policy then that income is business income and hence taxable. You can then claim the costs of any works done to get the business back to normal running as a business expense.
Alternatively the insurance company may agree to pay the repair company direct. You will have to pay the excess and, if you are VAT registered, then the VAT too. The bill you pay will then be the expense that goes through your books and the VAT you pay is the VAT you can claim on your VAT return.