Итак, в косвенной речи (когда мы передаем высказывание говорящего), "спускаемся" на одно время назад.
Present Simple -> Past Simple
Past Simple -> Past Perfect
She said she had spent her holidys in the Crimea the previous (last меняется на предыдущий - previous) year.
Ann said they had not come.
He said they were leaving the following Monday.
The pupil said he could do his homework after dinner.
Nik said he had never been to London.
Misha said he had seen them at his parents' house the previous year.
She said she would read that (this -> that) book.