Carry forward loss relief

I have a client who is a company that was formed in July 2008.  They purchased a website business for £11.5k and incurred a loss of circa £16k in the period to 30 June 09.  Included in the loss were purchase fees of £2k, depreciation of goodwill of £2k and site optimisation costs of £7.2k.

They have incurred a further loss to 31st Jan 10 of £3k.

They have received an offer an offer for the business as an asset sale of circa £30k.  I have calculated the captal gain as deducting the NBV of the goodwill  from the proceeds to be £22k.

I understand they can claim loss relief the current year loss of £3k against the gain, but is there any way they can offset the carried forward loss of £16k.

I have not yet submitted the June 09 accounts and tax return

Any guidance would be much appreciated as my client is meeting the prospective purchaser on Monday and I need to advise

Regards

Louise