Trading Profit – Basis Period

Dear Tutor

Im having some difficulty in understanding and answering the below questions …

Appreciate you help in this regard …

I am finding it difficult to identify the Chargeable Accounting Period (CAP) for the Following..

Q1. B Ltd commenced trading on 01.07.2010 closes first accounts on 30.04.2013 ?

In this question the CAP for the first 03 FY are straight forward .. However in the final period the accounts end on 30/04/2013 .. What period would I take in the final 02 accounting Periods.. And if so what would be the Overlap profits ..

I have worked it out in the following manner..

01/07/2010 – 05/04/2011 – FY 10/11
06/04/2011 – 05/04/2012 – FY 11/12
06/04/2012 – 05/04/2013 – FY 12/13
01/05/2012 – 30/04/2013 – FY 13/14
Overlap Profits 01/05/2012 – 05/04/2013 ..

Appreciate your comments …

Thank you