A market gardener began trading many years ago preparing accounts to 31 March each year. The business has prospered in recent years. However, adverse weather conditions in the year to 31 March 2024 caused profits to fall very sharply in that year. Adjusted trading profits for the most recent five years are as follows:
The market gardener has no other income and does not use the cash basis. The profits of the years to 31 March 2021 and 2022 were averaged in a previous averaging claim. Identify any further averaging claims that might now be made.
Assume that the "late accounting date" rules have not been disapplied.