S Ltd has taxable total profits of £12,000 for the six months to 30 September 2023 and has no dividends received. Until 1 July 2023 the company had no associated companies but, on that date, its entire share capital was acquired by H Ltd. H Ltd has five other wholly-owned subsidiaries, two of which are dormant.

Compute the corporation tax liability of S Ltd for the six months to 30 September 2023.