Trading Income assesment

This question is from the BPP exam question bank.

Mr Cobbler
Mr Cobbler starts a business as a sole trader on 1 Jaunary 2014.

His business plan shows that his monthly profits are likely to be as follows.

January 2014 to June 2014 (inclusive) £800 a month
July 2014 to December 2014 (inclusive) £1200 a month
Thereafter £2000 a month

Mr Cobbler is considering two alternative accounting dates, 31 March and 30 April, in each case commencing with a period ending in 2014.

Required
Show the taxable trading profits which will arise for each of the first four tax years under each of the two alternative accounting dates, and recommend an accounting date.

This is the answer.

Taxable profits for the four years 2013/14 to 2016/17

The accounts profits will be as follows.
…………………………………………………………………………………..Accounting date
Period ending in……… Working …………………………………31 march ……30 april

2014……………………….. 3×800 ………………………………….2400
…………………………………4×800 …………………………………………………………3200
2015 ………………………..3×800+6×1200+3×2000 ……..15600
…………………………………2×800+6×1200+4×2000 …………………………….16800
2016………………………… 12×2000 ……………………………24000 ………..24000
2017 ………………………….12×2000 …………………………..24000………… 24000

The Taxable profits will as follows.
……………………………………………………………………………….Acccounting date
………………………………………………………………………….31 March …….30 April

2013/14 …Actual basis (1.1.2014 to 5.4.2014)…….. 2400
…………………………..3200×3/4…………………………………………………. 2400
2014/15 ……………..year to 31.3.14……………………… 15600
……………………………First 12 months………………………………………..14400
2015/16……………… Year to 31.3.16 ……………………..24000
…………………………….Year to 30.4.15……………………………………….. 16800
2016/17 ………………..Year to 31.3.17 ……………………24000
…………………………….Year to 30.4.16 ……………………………………….24000
…………………………………………………………………………———-…….. ———-
………………………………………………………………………….66000 ……….57600
………………………………………………………………………..———……… ———–

30 April is the better choice of accounting date as it will give a considerable cash flow advantage.

From the question the monthly profits can be known but why they use apportion of accounting year profit assuming profits are arising evenly)