Enter Fixed Asset at start of business

Hi
I have a strange one here on how to enter a fixed asset when company started as the company did not pay anything for the items when they started but we did a value of the items as £2500 the owner was said to pay a donation for items but this has not happened.If i enter this value into accounts what would be the journal entries?Thats what I am confused on.
Many thanks

If iots not donation then journal would be

Dr relevant fixed assets
Cr Director a/c