On 31 March 2012, Subs Ltd had issued share capital of 50,000 ordinary $£ 1$ shares and reserves of $£ 30,000$. Two years later, the reserves had risen to $£ 45,000$ but the share capital was unchanged. Parent Ltd purchased shares in Subs Ltd: (i) 12,500 shares on 31 March 2012 for $£ 32,000$ and (ii) 18,000 shares on 31 March 2014 for $£ 29,000$. Calculate the figure for goodwill that will appear in the consolidated statement of financial position as at 31 March 2014 and identify the pattern of its creation.