You are presented with the following information from the Seneley group of companies for the year to 30 September 2016:

Additional information:
(a) The authorised, issued and fully paid share capital of all three companies consists of £1 ordinary shares.
(b) Seneley purchased 320,000 shares in Lowe Ltd on 1 October 2013, when Lowe’s retained profits balance stood at £90,000.

(c) Seneley purchased 140,000 shares in Wright Ltd on 1 October 2015 for £130,000, when Wright’s retained profits balance stood at £60,000. The £52,000 gain from a bargain purchase was recognised immediately in Seneley’s profit or loss.
(d) During the year to 30 September 2016, Lowe had sold goods to Wright for £15,000. These goods had cost Lowe £7,000, and Wright still had half of these goods in inventory as at 30 September 2016.
(e) Included in the respective trade accounts payable and trade accounts receivable balances as at 30 September 2016 were the following intercompany debts:
● Seneley owed Wright £5,000
● Lowe owed Seneley £20,000
● Wright owed Lowe £25,000.

Required:
Prepare the Seneley group’s consolidated statement of financial position as at 30 September 2016.
Your workings should be submitted.

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Non-current assets Tangible non-current assets Investments Shares in group companies: Lowe Ltd Wright Ltd Total non-current assets Current assets Inventory Accounts receivable Cash at bank and in hand Total assets Current liabilities Trade accounts payable Net assets Equity Called-up share capital Retained profits Seneley plc £000 225 450 182 632 857 225 240 50 515 1,372 (320) 1,052 800 252 1,052 Lowe Ltd £000 300 300 150 180 10 340 640 (90) 550 400 150 550 Wright Ltd £000 220 T 220 45 50 5 100 320 (70) 250 200 50 250