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33 Mable is a serial entrepreneur, regularly starting and disposing of businesses. On 31 July 2015, Tenth Ltd, a company owned by Mable, ceased trading. On 1 October 2015, Eleventh Ltd, another company owned by Mable, commenced trading. The following information is available:
Tenth Ltd
(1) For the final four-month period of trading ended 31 July 2015, Tenth Ltd had a tax adjusted trading profit of £52,400. This figure is before taking account of capital allowances.
(2) On 1 April 2015, the tax written down value of the company’s main pool was £12,400. On 3 June 2015, Tenth Ltd purchased a laptop computer for £1,800.
On 31 July 2015, the company sold all of the items included in the main pool at the start of the period for £28,200 and the laptop computer for £1,300. None of the items included in the main pool was sold for more than its original cost.
(3) On 31 July 2015, Tenth Ltd sold the company’s freehold office building for £180,300. The building was purchased on 3 May 2011 for £150,100, and its indexed cost on 31 July 2015 was £164,500.
(4) During the four-month period ended 31 July 2015, Tenth Ltd let out one floor of its freehold office building which was always surplus to requirements. The floor was rented at £1,200 per month, but the tenant left owing the rent for July 2015 which Tenth Ltd was unable to recover. The total running costs of the office building for the four-month period ended 31 July 2015 were £6,300, of which one-third related to the let floor. The other two-thirds of the running costs have been deducted in calculating Tenth Ltd’s tax-adjusted trading profit of £52,400.
(5) During the four-month period ended 31 July 2015, Tenth Ltd made qualifying charitable donations of £800.
Eleventh Ltd
(1) Eleventh Ltd’s operating profit for the six-month period ended 31 March 2016 is £122,900. Depreciation of £2,580 and amortisation of leasehold property of £2,000 (see note (2) below) have been deducted in arriving at this figure.
(2) On 1 October 2015, Eleventh Ltd acquired a leasehold office building, paying a premium of £60,000 for the grant of a 15-year lease. The office building was used for business purposes by Eleventh Ltd throughout the six-month period ended 31 March 2016.
(3) On 1 October 2015, Eleventh Ltd purchased two motor cars. The first motor car cost £12,600, and has a CO2 emission rate of 110 grams per kilometre. This motor car is used as a pool car by the company’s employees. The second motor car cost £13,200, and has a CO2 emission rate of 60 grams per kilometre. This motor car is used by Mable, and 45% of the mileage is for private journeys.
(4) On 1 October 2015, Mable made a loan of £100,000 to Eleventh Ltd at an annual interest rate of 5%. This is a commercial rate of interest, and no loan repayments were made during the period ended 31 March 2016. The loan was used to finance the company’s trading activities.
Required:
(a) Calculate Tenth Ltd’s taxable total profits for the four-month period ended 31 July 2015. (7 marks)
(b) Calculate Eleventh Ltd’s tax adjusted trading profit for the six-month period ended 31 March 2016.
(8 marks)(15 marks)
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