Dee commenced in self-employment on 6 April 2021. She initially prepared accounts to 5 April, but changed her accounting date to 31 July by preparing accounts for the four- month period to 31 July 2023.

Dee’s trading profits since she commenced trading have been as follows:

Required:

(a) Calculate the amount of trading profits that will have been assessed on Dee for each of the tax years 2021-22, 2022-23, 2023-24 and 2024-25.

(b) State the amount of Dee’s unrelieved overlap profits as at 5 April 2025.