Belinda began trading on 1 March 2017 and chose 31 December as her accounting date.

Her first accounts were for the period to 31 December 2017. She eventually decided to change her accounting date to 31 May and the first accounts made up to this new date were for the 17 months to 31 May 2021. The conditions necessary for a change of basis period were all satisfied. The adjusted trading profits for her first five periods of account were as follows:

Adjusted trading profit

£

1 March 2017 to 31 December 2017 43,700 year to 31 December 2018 52,590 year to 31 December 2019 54,300 1 January 2020 to 31 May 2021 71,060 year to 31 May 2022 68,200 Compute Belinda's trading income for 2016-17 to 2022-23 inclusive, showing the amounts of any overlap profits or overlap relief.