=+At 31 December 2003 the inventory of HUMPTY Limited includes €50,000 (at cost to HUMPTY Limited) of the goods purchased from DUMPTY Limited. The individual company statements of financial position of HUMPTY Limited and DUMPTY Limited at 31 December 2003 are as follows: Statement of Financial Position as at 31 December 2003 HUMPTY Limited * DUMPTY Limited €’000 ASSETS Non-current Assets Property, plant and equipment Investment in DUMPTY Limited 900 1,231 Ziol €000 700 : 700 Current Assets Inventory Trade receivables Bank and cash are 164 196 68 86 “ 81 428 167 27. CONSOLIDATED STATEMENT OF FINANCIAL POSITION EQUITY AND LIABILITIES Capital and Reserves €1 ordinary shares Retained earnings Non-current Liabilities Current Liabilities Requirement 1,000 ie ale a Ale 200 142 ZO) 513 400 370 770 40 mays 867

(a) Prepare the consolidated seremenvobanancial position for HUMPTY group as at 31 December 2003.

(b) The remaining ordinary share capital of DUMPTY Limited is owned by EGG Lim- ited, a company that is wholly owned by a director of DUMPTY Limited. During 2003 EGG Limited purchased property from DUMPTY Limited.