A company has the following results for the four years to $31$ March $2023$:

y$/$e y$/$e y$/$e y$/$e

$31/03/2131/03/2231/03/2331/03/24$

$$

Trading profits$/($loss$)61,90077,40064,200(239,500)$

Chargeable gains$/($loss$)(7,200)4,3002,70072,400$

Gift Aid donations $3,4003,4003,400-$

Calculate the total repayment of corporation tax $($with interest$)$ to which the

company is entitled, assuming that:

$($a$)$ all possible claims are made to relieve the trading loss against total

profits

$($b$)$ any repayment of corporation tax which is generated by these claims is

made on $13$ January $2025.$

$($c$)$ corporation tax for the three years to $31$ March $2023$ was all paid on the

due dates.

$($d$)$ the rate of interest paid on repayments of corporation tax is $3\mathrm{.}25\%$ per

annum.

Also explain how the situation would differ if the company had ceased

trading on $31$ March $2024($computations are not required$)$