The ordinary share capital of PP Ltd (a trading company) is owned 32% by QQ Ltd, 35%

by RR Ltd and 23% by SS Ltd. The remaining 10% is owned by various individuals, none of whom own more than 1%. All companies are UK resident and prepare accounts to 31 July. Results for the year to 31 July 2022 are as follows:

PP Ltd QQ Ltd RR Ltd SS Ltd

£ £ £ £

Trading profit/(loss) (96,000) 41,000 38,000 11,000 Chargeable gains - 15,000 - -

Income from property 12,000 6,000 11,000 4,000 Gift Aid donations - (3,000) (2,000) (1,000)

Compute the maximum possible group relief claims.