Hi Marcin
I understand your concerns but in the event of an audit, Revenue will always listen to your reasons for including certain expenses in the accounts of your business. Their guideline is that an expense must be incurred "wholly, exclusively and necessarily" in the course of running your business. Basically, if you can show why these help the business and that they are indeed used in the business, I don't see you having any problems.
Yes, any Vat you pay on expenses that satify the above can be used as a Vat credit.
Be aware though, a camera, a TV or a DVD player would have to be capitalised as they you would get the benefit of them over more than one year. They are assets (capital items) as opposed to general costs (revenue expenditure). Basically, they would sit in the balance sheet and get written off to the P&L over a period of time.
If you're unfamiliar with this, get advice. The whole area of depreciation and capital allowances isn't completely straight-forward.