f6 uk question on CURRENT YEAR BASIS

TASK
Scribbler commenced business as a freelance journalist on 1 June 2010 preparing
annual accounts to 31 May. The following profits and (losses) have been ascertained:

Year ended 31 May 2011 – $(28700)
Year ended 31 May 2012 – $5500

TAX YEAR ————TAXABLE PERIOD ———— PROFITS / LOSSES
1 2010/11 from 1/6/10 to 5/4/11 $(23917)
2 2011/2012 CYB y.e. 31/May/2011 $(4783)
2 2012/2013 CYB y.e. 31/May/2012 $5500

QUESTION
Why in tax year # 2 amount is $(4783) and IS NOT $(28700) ???

BASED ON BELOW RULE:
I conclude that the length of the accounting period is ?12,
so I take loss of 12 months to the accounting
date ending in the second tax year, which is $(28700)
BUT THIS IS NOT CORRECT.
RIGHT IS (28700) – (23917) = (4783)

THE RULE IN STUDY TEXT

Q1
Does an accounting date end in this tax year?
Answer = No (T =profits from beginning of tax year 2 up to
end of tax year 2)
Answer = Yes (ask question 2)
Q2
Which accounting date ends in the second tax year?
Underline the accounting period ending on that date.
Q3
What is the length of the accounting period underlined?
< 12 months (T = profits of first 12 months of trading)
?12 months (T = profits of 12 months to the accounting
date ending in the second tax year.)

FULL TASK AVAILABLE @ https://yadi.sk/d/KepJVgc-AgKGk