The following information relates to the Brodick group of companies for the year to 30 April 2017:

Additional information:
(a) The issued share capital of the group was as follows:
Brodick plc: 5,000,000 ordinary shares of £1 each;
Lamlash Ltd: 1,000,000 ordinary shares of £1 each; and
Corrie Ltd: 400,000 ordinary shares of £1 each.
(b) Brodick plc purchased 80% of the issued share capital of Lamlash Ltd in 2010. At that time, the retained profits of Lamlash amounted to £56,000.
(c) Brodick plc purchased 60% of the issued share capital of Corrie Ltd in 2014. At that time, the retained profits of Corrie amounted to £20,000.

Required:
In so far as the information permits, prepare the Brodick group of companies’ consolidated statement of profit or loss for the year ending 30 April 2017 in accordance with IFRSs.

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Revenue Cost of sales Gross profit Administrative expenses Dividend received from Lamlash Ltd Dividend received from Corrie Ltd Profit before tax Taxation Profit for the year Brodick plc £000 1,100 (630) 470 (105) 24 6 395 (65) 330 Lamlash Ltd £000 500 (300) 200 (150) 50 (10) 40 Corrie Ltd £000 130 (70) 60 (20) 40 (20) 20