The value of the goods is important because:
The value of goods is usually what it would cost to replace them with goods of the same age and condition, but it will depend on the circumstances.
Evidence about the value of goods could include:
What was paid for the goods may not be what they are worth now. The value of the goods may have reduced over time.
You can work out the value of second hand goods by finding more than one advertisement of goods of a similar type and quality and calculating the average price.
For answers to commonly asked questions, see
Disputes about goods - Frequently Asked Questions.