The summary balance sheets for Apple Limited and Pear Limited are set out below.

Apple Ltd purchased 150,000 shares in Pear Ltd at a price of £1.60 per share on 30 September (the above balance sheet date). The balance sheet of Pear Ltd reflects all of the assets of the company, net of liabilities stated at their fair values.
Required:
Prepare a consolidated balance sheet for Apple Ltd as at 30 September

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Balance sheets as at 30 September Apple Limited Pear Limited 000 000 000 000 950 320 240 1,190 '8 320 320 160 180 95 41 541 15 270 1,731 590 Non-current assets Property, plant and equipment Investment Shares in Pear Limited Current assets Inventories Trade receivables Cash at bank Total assets Equity 1 fully paid ordinary shares Reserves Non-current liabilities Loan notes Current liabilities 700 200 307 88 1,007 288 500 160 Trade payables 170 87 Taxation 54 224 55 142 Total equity and liabilities 1,731 590