Company’s Profits over £1.5 mil

There are 2 questions which I read the same way but give different answers.

This question is from the PRE Dec TX Mock on ACCA.

Hornblower Ltd commenced trading on 1 February 2020. Hornblower Ltd’s augmented profits for the first three periods of trading are as follows:
Year ended 31 January 2021 £1,200,000
Year ended 31 January 2022 £1,450,000
Year ended 31 January 2023 £1,900,000
What is the first year for which Hornblower Ltd will be required to pay its corporation tax liability by quarterly instalments?

A Year ended 31 January 2021
B Year ended 31 January 2022
C Year ended 31 January 2023
D None of the above years

I had put C but the answer is D with the following explanation. ‘Threshold: £1,500,000. This is exceeded in year to 31 January 2023 but as this is the first year of being large, instalments are not due yet.’

However, I am now doing a question on the ACCA study hub

Mammoth Ltd commenced trading on 1 January 2020. The company’s profits have been as follows:

Year ended 31 December 2020 524,000
Year ended 31 December 2021 867,000
Year ended 31 December 2022 912,000
Throughout all of these periods, Mammoth Ltd had one related 51% group company.

Select the first year for which Mammoth Ltd will be required to pay its corporation tax liability by quarterly instalments.

So following the logic of the mock exam they hit the threshold in Dec 2021 but wouldn’t pay quarterly till December 2022? However for this question the answer is December 2021 which is the point when they hit the £1.5 mil profits. (taking into account the subsid proportion).

What is the difference between the two as in the second question they were also not a large company the year before?

Thanks,
Chloe