*D6 Mrs Lammle, who is registered for VAT, has traded as a manufacturer of standard-rated items since 1 January 1992. She has decided to retire on 31 May 2009, her 65th birthday, and you are asked to finalise her tax position up to that date. You are provided with the following information:

(i) Mrs Lammle's first accounts covered the period to 31 May 1993. Since then, she has prepared accounts annually to 31 May. Adjusted profits for the year to 31 May 1997 were £45,000.
(ii) The last accounts will be for the year to 31 May 2009. Interim accounts have been prepared to 28 February 2009, revealing the following:
£
Sales 100,200 Cost of sales 24,700 ———
Gross profit 75,500 Expenses 29,000 ———
Net profit 46,500 ———
All of the above figures are net of VAT and contain no disallowable items.
(iii) For the last three months to 31 May 2009 (which is also the last VAT quarter), you have extracted the following figures from the accounting records:
£
Sales:
To UK customers 29,900 To overseas customers 8,000 Materials purchased:
Standard-rated 4,025 Zero-rated 2,000 Exempt 800 Expenses:
General (all standard-rated) 5,934 Wages 7,000 Hire of machinery 621 Business bank charges 500 Entertaining UK clients 400 All of the above include VAT if appropriate. There was no stock at 1 March 2009 and there is no outstanding stock left at 31 May 2009. All of the general expenses are allowable for income tax purposes.
(iv) The tax written down value of the plant and machinery carried forward after capital allowances had been calculated for the year to 31 May 2008 was:
£
Plant and machinery main pool 12,375 Expensive car (with no private use) 5,250 No plant and machinery was acquired during the year to 31 May 2009.