The PC is needed to replace an old PC at my friend's work, he asked me for one, it's for Sage and HMRC. Is this the best value I can do? I'm open and very grateful for any suggestions 
Microsoft Windows 7 Home Premium SP1 64-Bit - OEM (GFC-02050) £79.99
Intel Pentium G860 3.00GHz (Sandybridge) Socket LGA1155 Processor - Retail £59.99
**B Grade** Seagate Barracuda 7200.12 500GB SATA 6Gb/s 16MB Cache - OEM (HD-252-SE) £33.50
Imp MicroATX Tower Case (500w PSU)
£29.99
**B Grade** Gigabyte H61M-S2PV Intel H61 (Socket 1155) DDR3 Motherboard £26.00
Crucial Ballistix Sport 4GB (2x2GB) DDR3 PC3-12800C9 1600MHz Dual Channel Kit (BLS2CP2G3D1609DS1S00CEU) £25.99
OcUK 24x DVD±RW SATA ReWriter (Black) - OEM £16.99
Akasa AK-CBSA05-50BK Super slim SATA rev 3.0 data cable with securing latches - 50cm, Black £3.49
OcUK Value SATA-II 90cm Red Data Cable (NLRB-307LOCK) £2.99
Sub Total : £254.12
(This can be changed during checkout) Shipping : £10.50
VAT is being charged at 20.00% VAT : £52.92
Total : £317.54

Microsoft Windows 7 Home Premium SP1 64-Bit - OEM (GFC-02050) £79.99
Intel Pentium G860 3.00GHz (Sandybridge) Socket LGA1155 Processor - Retail £59.99
**B Grade** Seagate Barracuda 7200.12 500GB SATA 6Gb/s 16MB Cache - OEM (HD-252-SE) £33.50
Imp MicroATX Tower Case (500w PSU)
£29.99
**B Grade** Gigabyte H61M-S2PV Intel H61 (Socket 1155) DDR3 Motherboard £26.00
Crucial Ballistix Sport 4GB (2x2GB) DDR3 PC3-12800C9 1600MHz Dual Channel Kit (BLS2CP2G3D1609DS1S00CEU) £25.99
OcUK 24x DVD±RW SATA ReWriter (Black) - OEM £16.99
Akasa AK-CBSA05-50BK Super slim SATA rev 3.0 data cable with securing latches - 50cm, Black £3.49
OcUK Value SATA-II 90cm Red Data Cable (NLRB-307LOCK) £2.99
Sub Total : £254.12
(This can be changed during checkout) Shipping : £10.50
VAT is being charged at 20.00% VAT : £52.92
Total : £317.54