Di Mo

My company was registered in Feb 2023 but did not start trading until Oct 2023. We now need to sell the Ltd company due to a life event but want to utilise BADR 10%. Would the two years start from Feb 2023 or Oct 2023, from Feb to Oct the business was being set up and we were waiting for regulatory paperwork to be received and signed off by Dept of Health before we could trade.