On 1 January 20X0 Walpole Ltd acquired 90% of the ordinary shares of a French subsidiary Paris SA. At that date the balance on the retained earnings of Paris SA was €10,000. The non-controlling interest in Paris was measured as a percentage of identifiable net assets. No shares have been issued by Paris since acquisition. Paris SA's dividend was paid on 31 December 20X2. The summarised statements of comprehensive income and statements of financial position of Walpole Ltd and Paris SA at 31 December 20X2 were as follows:

The following information is also available:
(i) The revaluation reserve in Paris SA arose from the revaluation of non-current assets on 1/1/20X2.
(ii) No impairment of goodwill has occurred since acquisition.
(iii) Exchange rates were as follows:
At 1 January 20X0......................................................£1 = €2
Average for the year ending 31 December 20X2...................£1 = €4
At 31 December 20X1/1 January 20X2..............................£1 = €3
At 31 December 20X2.................................................£1 = €5
Required:
Assuming that the functional currency of Paris SA is the euro, prepare the consolidated accounts for the Walpole group at 31 December 20X2.