Carry forward loss

Hello Jilly

In the following question why the personal allowance is ignored.
as you said if the if the income of the year can be covered by the personal allowance so there is no need waste the loss relief .So why in this question they covered both the years 23 and 24 by the loss relief without considering that each of them can be covered by personal allowance and the loss relief could be c/f

Thanks,

Question
1. Frank has been trading for many years. His recent tax-adjusted trading results are as follows:

£
Year to 31 March 2022 Loss (17,500)
Year to 31 March 2023 Profit 8,250
Year to 31 March 2024 Profit 11,150
The loss is not being relieved against other income or chargeable gains.

What is Frank’s assessable trading income for the tax year 2023-24?

A.£11,150 profit
B.£1,900 profit
C.£6,350 loss
D.£0
The correct answer is B.

£
Loss 2021-22 (17,500)
Relief 2022-23 (trading profit) 8,250
Unrelieved loss c/f to the tax year 2023-24 9,250
Unrelieved loss of £9,250 is carried forward to the tax year 2023-24 and deducted from the £11,150 profit for the year to 31 March 2024 to give trading income of £1,900.