COY losses kaplan exam kit FA21

Cairns Ltd has had the following results: Year ended 30 June 2021 30 June 2022 £ £ Tax adjusted trading profit/(loss) (40,000) 25,000 Chargeable gains 9,000 45,000 Qualifying charitable donations paid (2,000) (3,000) The company wishes to claim relief for the trading loss as soon as possible. For each of the following statements concerning the loss relief claimed by Cairns Ltd select whether it is true or false: -Cairns Ltd’s taxable total profits in the year ended 30 June 2022 are £27,000 -The trading loss may not be offset against chargeable gains. -Cairns Ltd must make a claim for any loss relief claimed by 30 June 2023 The answers are all False, However isn't the last statement true? the loss was made in the year end 30 june 2021, so don't we have to claim within 2 years which is 30 june 2023?