IFRS 5 – NCA held for sale

Dear sir,

I came across this obstacle, please make things clear for me sir 🙂
” Tourmaster PLC, a public limited company, has produced the following draft financial statements as at 31/03/2008

NCA
Ppe 900
IA 200
CA
Inventories 80
Trade receivables 120
Cash and bank balances 42
Ppe held for sale 28
Total 1,370
Equity
Share capital 290
Retained earnings 850
CL
Trade payables 150
Income tax 80
Total equity and liabilities 1,370

Tourmastet had a ppty which it intended to sell on 31/03/2008
The ppty is in a state of disrepair and atoutmaster intends to complete the repairs before it sells the ppty
The repairs were completed on 28/04/2008
The ppty was sold after costs for 28m on 15/05/2008
The ppty was classified as held for sale at the year end at the net sale proceeds of 28m
Before the reclassification as held for sale, the ppty was carried at 30m. Ppty is depreciated at 10% per annum using reducing bal method and no depreciation has been charged in the year

I had CV as at 31/03/08 = 27m
(30-30*0.1)
Fv =28m
So my thinking is followed to the lower of 28m and 27m, therefore the amount of ppty held for sale will be 27m
But the answer didn’t revise the amount of ppty held for sale from 28m into 27m, instead it reclassify ppty held for sale (ca)into ppty (nca)with cost of 27m
Can u explain for me why?

From the date of reclassification until the sale was completed (31/03/08 -15/05/08) it’s still within 12 months , how can be reclassify like that?