At 28 February 20X6, a company's allowance for receivables amounted to £18,600. In the year to 28 February 20X7 it was decided to write off £3,000 of debts as irrecoverable and to carry forward an allowance of £24,000. What should be the charge to the statement of profit or loss for the year ended 28 February 20X7 for irrecoverable debts?