Laura started trading on 1 February 2020, preparing accounts to 31 January. Her adjusted trading profit for the year to 31 January 2021 (before deducting capital allowances) was l£259,171. Her purchases of plant and machinery during the year were as follows:

Compute her trading income for the first two tax years, assuming 40% private use of the car by Laura. Also compute the amount of any overlap profits.

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1 February 2020 1 February 2020 12 July 2020 3 January 2021 Bought machinery Bought motor car (emissions 128g/km) Bought machinery Bought machinery 153,000 15,000 25,700 34,800