Partial exemption and basic periods question s June 2011

Q3 June 2011
Please help me with the basic periods for the second year in both cases for me if is YE 31 March – means short period of accounts, which means that in the second year the period is first 12 months/ or 12 month from 1.07 / starting date/ i.e 01.07-30.06
if YE 30 June
the result will be the same for the second period. Long period, last 12 months up to 30 june, which is again 01.07-30.06… So please help me where I am wrong..

SEcond question-partial VAT exemption

Why on June 2011 in the answer is recovered VAT attributable directly to exempt suppliers on purchases, which is NEVER recoverable according to all the study texts, i.e these 950 ?

And if this de minimus test included the amount of Vat to all Exempt purchases+non-attributable overheads, or just amount of non-attributable overheads?